May summon persons to be examined. 3163, 3173 72,81 May enter premises and make list or returns and add penalty May enter in daytime premises where taxable articles are kept. 3177 74 72 75 75 May enter distilleries and vinegar establishment, break 3276 165 How to return lists of property of nonresident owners May purchase property sold on distraint for United States. To furnish stamps for playing cards and keep supply of To keep conspicuously in office list of special-tax payers.... To collect tax on spirits in warehouse by distraint in cer- To obliterate tax-paid stamps on spirits sold by order of To keep on hand two months' supply of stamps for fer- May furnish stamps for tobacco, snuff, and cigars sold Collectors of Internal Revenue-Continued. Section. Page. To keep a three months' supply of tobacco and snuff To issue permit for removal of tobacco, snuff, and cigars To keep record of and number cigar manufacturers To approve bond of manufacturer of oleomargarine To seize property found in possession in violation of rev- Proceedings by, in case of seizure of property of value of Duties and liabilities of, as disbursing officers and receiv- Being interested in the manufacture of tobacco, spirits, or [3169a] 77 Issuing stamps for distilled spirits to other persons than Collecting special tax from rectifier within 600 feet of dis- Approving bond of distiller before law has been complied Neglecting duties, failing to report violations of law, etc. 3169 76 5488, 5492 382 Colleges- Alcohol may be withdrawn from bond by, for scientific To pay for detecting and punishing violations of revenue To make detailed statements to Congress of such expendi- To make detailed statement to Congress of miscellaneous To certify that all reports of collectors have been received. To prescribe notice relative to revoking appointment of To employ chemists and microscopists (Act Aug. 2, 1886) 14 274 Commissioner of Internal Revenue-Continued. To decide whether substances made in imitation of butter To prescribe manner of giving notice that tax is due.. To direct proceedings in chancery to enforce lien on real To dispose of forfeited spirits 3450 342 To have charge of and sell real estate acquired under in- To authorize proceedings before suit for taxes commenced May repay to officers money recovered for acts in perform- May approve gauger's bond.. 3156 69 May recommend that duties of storekeeper and gauger be [3153a] 67 May prescribe gauger's fees 3157 70 May exempt distillers of brandy from apples, etc., from May accept bonds in lieu of consent of owner of land on May prescribe manner of appraising land on which are 3262 157 To designate officers to make surveys 3264 160 To prescribe manner of constructing receiving cisterns.. To prescribe form of rectifier's notice of intention to rec- To prescribe manner of marking casks removed to ware- To prescribe manner of marking spirits intended for ex- Prescribe form of cigar manufacturer's inventory Prescribe manner in which oleomargarine shall be branded. Procure stamps for compound liquors, imitation wines, etc. 3328 202 Commissioner of Internal Revenue-Continued. Prepare stamps for payment of tax on tobacco and snuff, Playing cards, to prescribe and make imperative on manu- Playing cards, to estimate and within two years to assess May make change, etc., in stamps and prescribe instru- May make allowance for stamps spoiled, destroyed, or ren- Commissioner of Internal Revenue to make assessments- On property sold under distraint.. On spirits removed without deposit in warehouse. On distilleries for deficiencies and excess of materials used. On tobacco, snuff, and cigars removed without being Of stamp taxes within two years. On fruit brandy removed without compliance with law 213 On oleomargarine removed without being stamped (sec. Restamping spirits when stamps have been lost or destroyed Affixing, canceling, and varnishing stamps on spirits... Stamping and branding packages filled on premises of Use of wine spirits free of tax by grape-brandy distillers in preparing pure sweet wine, and may allow distiller 215 Withdrawal of wine spirits from special bonded warehouse. 217 213 Removal of fermented liquors for storage without stamps. Manner of disposing of and accounting for stamps can- Packing tobacco, snuff, and cigars in wood, metal, paper, 3362 240 tobacco when retailed by manufacturers District attorneys and marshals.. Commissioner of Internal-Revenue to make regulations Stamps for tobacco, snuff, and cigars sold under distraint. Destruction of tobacco, snuff, and cigars. Imported scraps, cuttings, etc Exportation of tobacco, etc... Inspection of cigars, etc., and collecting tax. Prescribing packages for leaf tobacco as manufactured Vinegar factories.... 3396 262 Providing mode or time of assessing or collecting taxes.. To have stamps prepared, to prescribe method of cancel. Sale of property purchased by United States under distraint List of special-tax payers in collector's office. 3240 117 Registry of deaths and removal of persons who have paid Carrying into effect the provisions relating to the manu- Nor to collectors, unless confirmed by Senate, except in No additional, to collectors acting as disbursing agents.. 3144 61 71 |