ACTION, continued.

not to be commenced without sanction of Commissioner of
Internal Revenue, sec. 3214 . .

150

when United States not subject to costs in, sec. 3214
under internal revenue laws, rules to be observed by officers,
district attorneys, sec. 3215 . .

150

152

for restraining, assessing, and collecting taxes not to be main-
tained, sec. 3224

163

for recovery of taxes paid on second assessment on allegations
of fraud, burden of proof, sec. 3225.

164

for recovery back, of taxes, not to be maintained until appeal
made to commissioner, sec. 3226

164

when liable for debts due United States, sec. 3467

to make income returns, sec. 29

69

619

525

ADULTERATION

of distilled spirits before tax paid to 'create fictitious proof,

penalty, sec. 3252

222

of food and drugs in District of Columbia, sec. 1 .

of notice of sale on distraint for internal revenue taxes, sec.
3190

135

of real estate for internal revenue taxes, sec. 3197
seizure under internal revenue laws, par. 2, sec. 3460

139

469

AFFIDAVITS,

before whom may be made in income cases

544

that person not possessed of taxable income, sec. 29

526

that failure to make annual return was due to absence or sick-

ness

552

that person has paid income tax elsewhere, sec. 29

526

of collector or deputy as to return of corporation, sec. 36
of return of service of notice to delinquents

instruments may be prescribed for, secs. 3445, 3446

AGENTS, INTERNAL REVENUE, continued.

powers and duties of, secs. 3152, 3163

certain penal sections of the law made applicable to, sec. 3152
may demand production, etc., of tobacco peddler's certificate,
sec. 3383.

AGENTS

must make annual income returns in certain cases, sec. 29
notice to be served upon, in cases of delinquency

87, 95

78

394

525

551

of non-resident corporation, penalty for failure to make re-
turn, sec. 32

530

ALCOHOL, (See DISTILLED SPIRITS.)

definition of, sec. 3248

216

.

quantity of, in proof spirits, sec. 3249

may be withdrawn from bond for scientific purposes without
paying tax, sec. 3297

.

may be withdrawn by manufacturer of perfumery, etc., with-

out payment of tax, sec. 3433 a
rebate on used in the arts or medicinal compounds, sec. 61
ALE. (See FERMENTED LIQUORS.)

ALLOWANCE

.

216

286

further, to collectors in certain cases, sec. 3148
for stamps spoiled, useless, etc., sec. 3426

for distillery apparatus destroyed, sec. 3332

ALPHABETICAL LIST

of special-tax payers to be kept in collector's office, sec. 3240
ANALYSIS

of foods and drugs in District of Columbia, secs. 1-16,
ANALYTICAL CHEMIST,

appointment and compensation, sec. 14.

ANNUAL RETURNS OF INCOME OF CORPORATIONS

shall be made on or before first Monday in March, sec. 35
first, to include business of calendar year 1894, sec. 35
shall be verified by president or other chief officer
what shall contain, sec. 35

shall be made on Form No. 366

when collector may make, sec. 36
penalty for failure or refusal to make, secs. 32, 3116
collector may summon officer and examine books
making, sec. 3173

of non-resident corporation, to be made by agent, sec.
operating and business expenses to be deducted, sec. 32
net profits included in, sec. 35

of non-resident corporation, what to contain
ANNUAL RETURNS OF INCOME OF PERSONS,

ANNUAL RETURNS OF INCOME OF PERSONS, continued.
of guardians and persons and corporations in fiduciary ca-
pacity, sec. 29.

shall be made on Forın 365

to be verified by oath or affirmation of party, sec. 29
persons having less than $3,500 income not to make, sec. 21

525

544

525

525

collector or deputy may increase, when, sec. 29

persons may prove amount of, when, sec. 29

what gains and profits shall be included in, sec. 28
deductions allowed and entered in, sec. 28

525

527

522

523

given, sec. 3173

where, sec. 29

of non-residents, sec. 31

when collectors or deputy collectors may make, sec. 3173
cases of absence of party who should make, notice to be

penalty for neglect or refusal to make, secs. 29, 3176
penalty for rendering false or fraudulent, secs. 29, 3176
notice to be given before attaching penalty, sec. 29
declaration of party that no tax is due, or was paid else-

when failure to make caused by absence or sickness, sec.

3176
collectors may summon persons to testify and produce books

shall be forwarded to Commissioner of Internal Revenue by
collectors.

545

APOTHECARIES,

special tax not imposed upon, in certain cases, sec. 3246

208

APPEALS

to Commissioner of Internal Revenue before suit in case of

alleged illegal taxes, sec. 3226

164

when allowed in income cases, sec. 29

527

must be claimed by notice within five days after decision, sec.

statement of must be filed with collector in ten days

from collector to Commissioner of Internal Revenue, sec.

depositions or testimony in to be taken before collector or

APPLES,

brandy made from, or from peaches or grapes, may be ex-
empted from certain laws respecting distilled spirits, sec.

of property exempt from distraint for internal revenue taxes,
sec. 3187

of value of seized distillery, etc., in case of bond given for
release before judgment, sec. 3331

of goods seized under internal revenue laws, secs. 3459, 3460

ARMS

for personal use exempt from distraint, sec. 3187
ARREST

223

133

331

466, 468

133

260

608

608

of persons while operating illicit distillery, sec. 3281 a
persons not to be arrested in one district for trial in another
in civil actions, sec. 1
offenders against United States may be arrested and held by
State officers for trial in United States courts, sec. 1014.
ASSESSMENTS,

in case of neglect to make return by person liable to pay
taxes, commissioner may make, and add penalty, sec.
3176

121

commissioner required to make, of all taxes and penalties,
sec. 3182
commissioner may make, of taxes and penalties when taxes
have not been paid as provided by law, sec. 3182
within fifteen months of first list, may make monthly or
special list, entering omissions, etc., sec. 3182

when second is made on account of first being founded on
false return or statement, no abatement or remission to
be allowed, sec. 3220

no suit to be maintained for restraining, sec. 3224

on spirits removed without deposit in warehouse as required

on tobacco, snuff, and cigars sold or removed without being
properly stamped, sec. 3371

of stamp taxes when article is removed without being
stamped, sec. 3437.

441

on grape-brandy, sec. 8

341

Commissioner of Internal Revenue to make, of income tax,
sec. 3176.

annual lists of, to be made and returned by collectors on

Form 367

570

ASSESSMENTS, continued.

when annual lists shall be forwarded by collectors to the

monthly report of to be made by collectors on Form 368
instructions in regard to preparing list on Form 367
instructions in regard to preparing list on Form 368
ATTACHMENTS

against persons disobeying summons of collector of internal

.

revenue, sec. 3175
priority of debts due United States in, sec. 3466
ATTORNEY-GENERAL,

recommendation of, necessary in cases of compromise after
suit, sec. 3229 .

written permission necessary to discontinuance or nolle prose-
qui of prosecution of distiller for fraud, sec. 3230 .

AUCTION, (See SALES.)

120

618

169

172

sale on distraint for internal revenue taxes, secs. 3190, 3197. 135, 138
sale of forfeited boilers, stills, machinery, materials, sec. 3450 .
sale of property forfeited or seized under internal revenue
laws, secs. 3459, 3460

454

466, 468

internal revenue taxes on, other than of national banks, secs.

BANKS AND BANKERS,

on notes used for circulation of persons, corporations, State

bankers and others receiving money on deposit, loan, or for
use from public officers unlawfully deemed guilty of em-
bezzlement, sec. 5497

included in corporations subject to income tax, sec. 32
certain savings, profits of, exempt from taxation, sec. 32

BARRELS

108

530

532

of fermented liquors, measure of contents of, sec. 3339
fractional parts of, sec. 3339

may be filed to enforce lien of United States on real estate,

sec. 3207.

143