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May be administered by collectors and deputy collectors... 3162, 3165
Perjury, punishment for....

75,78

5392

414

What, to be taken by customs and internal-revenue officers,
etc., before receiving payment of salaries..

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Obstructing

Internal-revenue officer..

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Officer in serving warrant...

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Occupation-

More than one carried on at the same time and place, special
tax to be paid for each.....

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Offense. (See PENALTIES.)

Begun in one judicial district and completed in another...
Conspiracy to commit an, against the United States............

Office expenses-

Allowance for.

Office force-

Of Internal-Revenue Bureau....

Officers-

Bribing of and accepting bribes..

On which special tax is imposed not to be carried on until
tax is paid..

Not to be carried on in more than one place at the same
time without payment of tax at each place...........

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Delinquent in rendering accounts, to be reported to Con-

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Forbidden to act as agents for prosecuting claims against the
United States....

Forbidden to disclose operations of manufacturers..

Forbidden to give to other officers or receive contributions

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May break open doors or windows of distilleries and vinegar
establishments....

3276

171

May break up ground to search for hidden pipes..

3278

171

May destroy empty oleomargarine packages (act Aug. 2,

1886)..

13

298

Officers-Continued.

May enter distilleries and vinegar establishments and ex-
mine...

May enter in daytime places where objects liable to tax are
made or stored.

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Not to accept voluntary service for the Government..

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Not to act as attorney for prosecution of claims within two
years after leaving office....

190

Not to exact from employees receipts greater than sums paid.
Not to divulge information relative to corporation-tax returns
Penalty for neglecting to render a statement of fees, commis-
sions, etc..

88888888

86

38

3158

spirits or tobacco...

Penalty for issuing spirit stamps illegally.

Prohibited from being interested in the manufacture of

Preference of soldiers for appointment..

Removal of suits against, to United States circuit courts...
Restriction as to engaging in certain business....

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Restriction in number of......

To be defended by district attorneys..

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To report violations of law..

Who are.

Official bond-

Premium on..

Requirements of law relative to..

Oleomargarine. (Act of Aug. 2, 1886.)

Act went into effect October 31, 1886..
Appeal from commissioner's decision
Artificial coloring of..
Assessments...
Board of appeal..

Bonds of manufacturers.

Books of manufacturers..

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24894556

298

298

295

296

298

249

249

294

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Commissioner to decide whether any substance contains

Forfeiture of factory in case of fraud..

Forfeiture of, for doing things prohibited.

Forfeiture of, to be recovered in any court of competent
jurisdiction..

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Forfeiture of unstamped oleomargarine and oleomargarine
deleterious to health..

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Oleomargarine-Continued.

Returns of manufacturers...

Shipped in interstate commerce subject to State laws on
arrival at destination..

Signs of manufacturer...

. (act May 9, 1902)

Special taxes of manufacturers, wholesale dealers, and retail

dealers...

Stamps...

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Tax on..

Wholesale dealers in, to keep books and make returns as
required by regulations........

Penalties-

For buying, selling, giving away empty stamped packages.
For doing things prohibited or not doing things required...
For engaging in business of manufacturer to defraud the
revenue (forfeiture).

For false branding..

Stock on hand October 31, 1886.

Tax, payable by stamps..

Tax, rate of...

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..(act May 9, 1902)

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For neglecting to destroy stamps on empty packages.
For neglecting to affix labels..

13

For packing contrary to law..

For receiving for sale oleomargarine from a manufacturer
who has not paid special tax..

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38 7637 275

297

299

299

294

297

295

6

294

298

297

297

298

For selling imported oleomargarine not properly stamped...

10

296

For selling in other than prescribed packages..

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Incurred by officers of customs..

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Manufacturers failing to pay special tax.

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Recoverable in any court of competent jurisdiction..

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Retail dealers failing to pay special tax....

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Wholesale dealer failing to keep books and make returns

(act May 9, 1902)

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Wholesale dealers failing to pay special tax.

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Omitting or doing-

Opium (prepared smoking). (Act of Oct. 1, 1890).

Things required or prohibited..

Imported.

Importation of, for other than medicinal use illegal (act Feb.

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Brandy made from, may be exempt from certain provisions.

3255

155

Packages-

P.

Change of, of spirits in bond designed for exportation..........

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For adulterated butter..

.(act May 9, 1902)

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Of tobacco, snuff, cigars, or cigarettes not to contain lottery
tickets or immoral pictures...

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Wood, metal, paper, or other materials may be used for
packing tobacco, snuff, and cigars......

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Pardon-

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Pawpaws

Brandy made from, may be exempted from certain provisions
Peaches and pears-

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Brandy made from, may be exempt from certain provisions.
Peddlers (of tobacco, snuff, and cigars)—

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Refusal to exhibit certificate....

To affix sign..

To give bond and furnish statement to collector.
To obtain certificate from collector, etc...

Penalties. (See FORFEITURES.)

For violations of law relating to DISTILLED SPIRITS, FER-
MENTED LIQUORS, CIGARS, TOBACCO, OLEOMARGARINE,
OPIUM, PLAYING CARDS, FILLED CHEESE, MIXED FLOUR,
ADULTERATED BUTTER, FORTIFICATION OF WINES, SPE-
CIAL TAXES and CORPORATIONS, see under those heads.
Bribery...

... 3169, 3170, 5451, 5501

Clerks in Treasury Department carrying on any trade or
business in the funds of the United States, etc., or taking
any emolument for transacting any business in the De-
partment.....

81, 83,
416, 417

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Collected without authority, abated, etc., by commissioner.
Collecting officers trading in public property..
Conspiracy to defraud..

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Costs in suits, etc., for, when United States not subject to..

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Counterfeiting United States stamps or securities. 3328, 3346, 3429, 5414

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authorized, loaning same, withdrawing from depositary,
or applying for purposes not authorized..

5488

409

Disbursing officer trading in public funds or property...

1788

412

Disposing of or receiving empty stamped packages and other
offenses relating to stamped packages......

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District attorney or marshal accepting or demanding any-
thing for compromise of violation of law..

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Extortion, receiving unlawful fees, and other unlawful acts.
Failing to obey summons..

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Failure of officer having public money to render accounts..

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Falsely making, altering, forging, or counterfeiting bid,
bond, etc...

Forging, counterfeiting, etc., stamps, securities, bids, bonds,
or obligations of United States.

For bank, etc., refusing or neglecting to make return and
payment...

For collectors, etc., approving bond of distiller before law
has been complied with

5418, 5479

420

3176

89

5414, 5418, 5479

420

3184, 3185

95, 96

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Penalties-Continued.

For collectors, etc., collecting special tax from rectifier
within 600 feet of distillery...

For collectors, etc., issuing internal revenue stamps before
payment.

For collectors, etc., issuing stamps for distilled spirits to
other persons than as provided for by law..

For collectors, etc., neglecting duties and failing to make
reports.....

For distillers, rectifiers, wholesale liquor dealers and manu-
facturers of tobacco or cigars omitting things required, or
doing things forbidden, where there is no specific penalty
imposed by any other section..............

For offenses committed by internal-revenue officers appli-
cable to all persons acting as such..

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For officer, internal revenue-

Being interested in certain manufacturing.

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Disclosing operations of manufacturers..

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Omitting or neglecting to render statement of fees,
commissions, etc..

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For sale of goods to avoid tax.

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Fraudulently executing or simulating documents required
by internal-revenue laws.

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Giving to Government officers contributions for political
purposes.

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Having property in possession with intent to sell in fraud
of internal-revenue laws or to evade tax..
How recoverable..

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Jurisdiction of suits for.

563, 629, 711, 732

383,

384, 385

Making false or fraudulent claims.....

Loaning, using, converting, improperly depositing public
money.

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Making false returns or refusing to produce books, etc., with

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Officer or employee and others embezzling public money..
Officers accepting bribe..

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Pecuniary, may be recovered in district where they accrue

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