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Subject.

Dept. No. G. A. No.

Show-

Fair given by a fraternal organization for sick benefits not

a, under act of 1898
In a store, consisting of monkeys, etc., taxable under act

20367

of 1898 ......

20238
19830

20261

Of medicine vender, tax on, under act of 1898.
Shows-

For money, phonographic parlors taxable as, under act of

1899...
In a saloon “without cost,” subject to tax under act of

1898.
Tax on, under act of 1898.....
Under canvas, as to tax on, under act of 1898...
Variety, where no admission is charged, tax on, under act

of 1898....
Shredded orange, classification of, under act of 1897.
Silk-

Goods, ascer tainment of weight of, under act of 1897....

Plushes, classification of, under act of 1897.
Sirup-

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Drawback on............

20174
20216
20101

19641
20053

Size or weight of packages of imported manufactured tobacco

and snuff..
Skagway, a subport in Alaska..........
Skins-

Classification of split seal, under act of 1897.
Coney or rabbit, small scraps from, classification of, under

20042

4264

20447

4318

20276
20244

4305
4300

20303
19791
20172

4290

20148

19726

20431

act of 1897.....
East Indian buffalo hides, classification of, under act of

1897.
Shearling sheep, classification of, under act of 1897..
Sheep, imported with the wool on; wool dutiable, and

stripped skins free, under act of 1897....
Sleeping-car tickets, stamping of, under act of 1898.
Sliced and dried beets, classification of, under act of 1897.
Slippers, etc., made by Laird, Schober & Co., of Philadelphia,

Pa., drawback on......
Small importations, receipts for duties collected on, no tax on,

under act of 1898.
Smelting and refining in bond, imported lead bullion may be

entered for......
Snuft-

Boxes, decorated, classification of, under act of 1897..
Packages, substitution of.........

Size of packages of, under act of 1898..
Snuffers, dutiable as scissors under act of 1897...
Soap-

Euxesis not, under act of 1897...............

Fancy, in form of fruit, classification of, under act of 1897..
Social clubs-

Selling beer to members by means of contributions through

a slot, taxable under act of 1898...

Selling liquors to members, taxable under act of 1898......
Spaces on steel vessels, marking of .............
Spanish-

Captured vessel, registry of, in the United States...........
Ports, American vessels and shipments not excluded from..
Ports, bills of health of vessels from.......
Ports, clearance of American vessels for.....
Ports, no exportation of coke to..........
Ports, prohibition of export of coal to.....

4213

19714
19930
19641
20449

4320

19897
19985

4227
4250

20119
20116
19589

19952
20016
19676
19922
19675
19724

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Spanish-Continued.

Steamers, entry of, in ballast from Puerto Rico.....

Vessels, entry and clearance of..........

Vessels may enter the United States....

Spawn, mushroom, classification of, as seeds, under act of 1897

Special tax. (See Internal revenue.)

Spices, pepper shells dutiable as, under act of 1897.....

Spirits-

Cherries, classification of, under act of 1897............

Domestic reimported, no allowance for loss in customs

warehouse.......

Fruits preserved in, classification of, under act of 1897...
Spirituous beverages under reciprocal commercial arrangement

with France.
Split-

Pearls.......

Sealskins, classification of, under act of 1897..

Spruce gum, tax on, under act of 1898.....

Stamping-

Manifest of vessel at final port of departure, under act of

1898...

Not required of certificates of issue and surrender of vessels'

documents under act of 1898...

Not required of manifests, bills of lading, or passenger tick-

ets of steamboats or other vessels plying between United

States and British North America under act of 1898......

Stamping of,

Articles abroad under act of 1898.....

Articles taxable under Schedule B hy retail dealers...

Certificates required by customs regulations under act of

1898

Charter party of vessels proceeding from United States to

Nova Scotia, New Brunswick, or Cape Breton under act

of 1898..

Chemical preparations and drugs, malt extract preparations,

food preparations, bulk packages, drugs selling at cut

prices .......

Combined statements and entries of goods by mail under

act of 1898......

Contents of packages abroad under act of 1898 allowed.....

Outside cases instead of separate packets not allowed under

act of 1898....

Reased cases of chewing gum under act of 1898....

Unstamped instruments by collectors of internal revenue.....

Stamp tax on-

Bonds covering delivered packages under act of 1898........

Certificates of deposit payable on demand and bearing in-

terest, revocation of former ruling of Commissioner of

Internal Revenue

Malt extract under act of 1898......

{
Manifests of vessels in ballast under act of 1898...

Sundry articles under act of 1898......

Stamps-

Adhesive, allowance for.....

Cancellation of, under act of 1898....

Dimensions of private-die proprietary.

Discount on sale of war-revenue, under act of 1898.

Documentary and proprietary, under act of 1893......... {

Documentary, no law for redemption of, issued under act

19590

20258
20441

20222

of 1898...

20199

20292

20071

19747

19935

20266

19973

Subject.

Dept. No. G. A. No..

20462

19874
19973

19732

20159
19606
19588
19605
19617

Stamps-Continued.

Internal revenue, cancellation of..............
Internal revenue, imprinting of, on checks, drafts, etc.,

under act of 1898
Money paid for, in error may be refunded..
Old internal revenue, will not protect articles under act of

1898 .......
On articles under internal revenue laws. (See Internal

revenue.)
On bottled wine, no reuse of, allowed .......
On checks and drafts under act of 1898..... .
On custom-house entries and bonds under act of 189...... {
On proprietary articles under act of 1898..........
Proprietary and documentary, cancellation of, under act of

1898.....
Revenue, on certain imported articles, instructions relative to..
Sale of internal revenue, under act of 1898...
Use of old, under act of 1898........

Use of record No. 9 to meet emergency of war-revenge law...
Stationery supplies for consular officers of Venezuela, free entry of..
Statistical Schedules A and E...........

{
Steamboat inspection-

Expense accounts of inspectors of steam vessels..
Licenses of mates of river steamers...........
Marine boilers, inspection of......
Vessels' certificates, triplicate copies pot required in certain

19796
19594
19648
19608
19623
20356
19921
20452

20333
20151
20147

cases

20140

19723

19595

19809
20220

19725
19916
20219

20113

20387

Steamboat-Inspection Service-

Regulations fixing salaries of inspectors.....
Regulations for preparation of statements of inspection cer-

tificates received and issued.
Tax on certificates issued by inspectors of steam vessels,

under act of 1898...
Steam-engine governors, drawback on .............
Steamers-

Sale of liquors on, in Alaskan waters.......
Spanish, entry of, in ballast from Puerto Rico......

Unlading and lading of... ....
Steamships, foreign, not permitted to carry and land tourists

from port to port in Puerto Rico...........
Steam vessels, certificates of inspection of, exempt from tax under

act of 1898. ......
Steel-

Billets, drawback on..
Fish-plates, drawback on.........
Rails, drawback on.....

Wire rope, classification of, under act of 1897..
Stems of tobacco-

Manufacturers prohibited from selling stems in natural

condition except to another manufacturer.......

Sale of, as fertilizers, insecticides, or sheep wash
Stereotype plates made from type set in a foreign country, im-

portation of, prohibited.........
Sticks, carbon, classification of, under act of 1897.
Stills

Manufactured for recovery of alcohol liable to special tax ...

Registry of, under internal revenue laws.........
Stock-

Certificates given as collateral on notes, under act of 1898...
Certificates, sales and transfers of, stamps on, under act of

1898

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Subject.

Dept. No. G. A. No.

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Stock-Continued.

Instruments used in sale of, tax on, under act of 1898.........
Shares of, sold as privileges, under names of puts, calls,

and spreads, tax on, under act of 1898.
Stockings, cotton, knitted in stripes of different colors, classifi-

dation of, under act of 1897........
Storage of fresh vegetables, warehouse receipts for, tax on, under

act of 1898.....
Store show of animals, etc., subject to special tax under act of

1898 ..........
Straining cloth manufactured by the Sugden Press Bag Com-

pany, of Graniteville, ss., drawback on.......
Straw, flax, classification of, under act of 1897..
Subdivision

Packages for plug tobacco........
Packages of fine-cut chewing tobacco, regulations concern-

ing.....
Parcels of fine-cut chewing and smoking tobacco ..

Parcels of statutory packages of tobacco.........
Subpoena of State courts exempt from taxation under act of

1898 ......
Subscriptions to 3 per cent loan not taxable under act of 1898....
Substituted power of attorney on back of transferred certificate

requires stamping under act of 1898.
Substitution.of snuff packages........
Sugar-

Beet, factories for manufacture of, not taxable under act of

1898....
Drawback on
Imported from bounty-paying countries, additional duties

on.
In sweetened chocolate not subject to countervailing duty...
Netherlands, couptervailing duty on, under act of 1897
Refining companies, returns of gross receipts.............
Russian, imported from German customs warehouses, no

countervailing duty on.......

Used in canning fruits, drawback on....
Sugden Press Bag Company, of Graniteville, Mass., drawback

on straining cloth manufactured by.....
Sulphuret of antimony, dutiable as a chemical salt under act of

1897 ...
Sulphide of antimony, dutiable as a chemical salt, under act of

1897..
Sulphur-

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Classification of..........

19979
20012
20085
20141
20249
19624

19891
19971
19751

Recovered, classification of, under act of 1897..
Sultana raisins, drawback on.........
Summary of operations in distillery warehouses...
Summer theater outside of corporate limits of city, tax on,

under act of 1898.....
Summons of State courts exempt from tax under act of 1898..
Sunday-school entertainment, no tax on, under act of 1898...
Superintendent of Documents, copies of Treasury documents to

be sent to ......
Supplies for-

Consulates of the Netherlands, free entry of......
Consulates of Venezuela, dutiable..........

Japanese consular officers in United States dutiable..
Surinam, tonnage tax on vessels from........

20428

20409
20086
20177
20434

Subject.

Dept. No. G. A. No.

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Surface-coated paper, classification of, under act of 1897..........
Sweet Scent, taxability of, under act of 1898......
Switzerland, similar products of, exported from that country,

entitled to benefit of reciprocal commercial arrangement

with France ......
Sword blades, foil blades classified as, under act of 1897..
Synopsis of Decisions of Treasury Department, distribution of ...

20386
19849
19862

T.

[blocks in formation]

Table covers and doilies, classification of, under act of 1897.......
Table showing present worth of an annuity, life interest, and

reversionary interest, as to tax on legacies and distributive
shares under act of 1898

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Talc, ground, classification of, under act of 1897....
Tax-(See also Internal revenue).

Foreign, remitted on goods exported to the United States.....
Internal revenue, of France, remitted, an element of dutia-

ble value of goods..
Special, time of payment of.
Stamps, canceled, can not be detached and used on other in-

struments
Stamps, refund of amounts paid for, in error....
Tonnage, British yachts.........
Tonnage, on private vessels used as transports..
Tonnage, on vessels from Surinam........
War, on charter party applicable only to registered vessels...

War, refund of manifests of cargo on Great Lakes....
Taxability of medicinal preparations under act of 1898.
Tea-

Condemned and unclaimed, must be destroyed or exported,

and can not be sold.........
Entry of, under act of 1898..
Imported prior to June 14, 1898, not dutiable....
In general order over one year, disposition of.......
Sale of unclaimed, in United States, if found pure...
Samples, no examination.......
Samples not subject to examination or dutiable.......

Storage of, when entered for immediate consumption.
Teachers' certificates issued by State or county officers, no tax

on, under act of 1898 ......
Telegrams-

Announcing arrival of coal at foreign ports......
Of foreign diplomatic officers in United States exempt from

tax under act of 1898..........

Stamping of, under act of 1898 ....
Telegraphic-

Dispatches, tax on and exemption from tax, under act of 1898..
Messages of associated steamship lines or fast freight lines

20288
19727
20014
20288
20288
20288
19989
19810
19992

19883

19988

20060
19791

operating over railroads not exempt from tax under act of

1898
Messages of railroad companies, tax on, under act of 1898...
Messages of Southwestern Bureau taxable under act of 1898..
Messages, tax on, under act of 1898
Money orders, tax on, under act of 1898.....

Notices of arrival of coal at foreign ports not required.
Telegraphing, Government rates for...........
Telephone companies-

Monthly returns of...
Returns of special tax of, under act of 1898..

19704

20066
19794
20158
19649
19795
19987
19856

20267
20291

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