RAILROAD OR TRANSPORTATION COMPANY,

penalty on, for transporting empty casks, having stamps,
brands, etc., in violation of law, sec. 3324
included in corporations subject to tax on net profits, sec.

seized and sold for internal revenue taxes, sec. 3196
notice of sale and other proceedings, sec. 3197

when sold, certificate of purchase and deed of, sec. 3198
effect of deed of, sec. 3199.

by collector, in any other district within State, sec. 3200
owner may redeem, secs. 3201, 3202, 3204

record and return of proceedings in sale of, sec. 3203
commissioner to have charge of sales, etc., of, sec. 3208
successive seizures, sec. 3205 .

fees and charges, in seizure cases, sec. 3206

proceedings by bill in chancery to subject, to payment of tax,
sec. 3207.

of delinquent collector of internal revenue, sale of, by United
States marshal, sec. 3217

profits on sale of, when returned as income, sec. 28

317

530

138

138

141

141

141

losses on sales of, when to be deducted, sec. 28

523

assessments upon, for local benefits, not deductible as taxes,

of tax paid on alcohol used in the arts and medicinal com-
pounds, sec. 61.

353

RECEIPTS

by internal revenue collectors, etc., for all sums collected ex-

collectors must set apart books of, Form 1, for
collectors shall give separate, when, sec. 37
of collector shall be evidence for accounting officers
RECORDS

of sales of real estate for taxes to be kept by collector, etc.,
sec. 3203.

541

570

542

entry of redemption to be made on, sec. 3204
of special taxes to be kept in office of collector of internal
revenue, sec. 3240
of cigar-makers, sec. 3244

143

179

204

of distillery operations, storekeeper's entries to be made in,

sec. 3302.

289

RECORDS, continued.

of manufacturers of tobacco and snuff to be kept by collectors
of internal revenue, sec. 3357 .

of cigar manufacturers to be kept by collectors of internal
revenue, sec. 3389

RECTIFIED SPIRITS,

stamp for, form of, sec. 3320 .

RECTIFIERS (internal revenue),

375

406

314

penalty for doing business without special tax, sec. 3242 a
definition of, sec. 3244

182

188

to pay special tax, and not to carry on business within 600
feet from distillery, sec. 3244, cl. 3.

188

to put up signs, sec. 3279

returns of, sec. 3317

notice of intention to carry on or to change business, sec.
3259

to furnish facilities for examination of premises, sec. 3277
officer, etc., may break up ground or walls to search for con-

cealed pipe, etc., sec. 3278

notice of intention to rectify, sec. 3317 a

book to be kept by, sec. 3318.

not to purchase spirits in quantities of more than twenty gal-
lons, except from rectifier, wholesale dealer, or distiller,
except in certain cases, sec. 3319

casks or packages of rectified spirits to be gauged and
stamped, sec. 3320
penalties for violating laws relative to business in omissions,
and in doing acts forbidden, and where no specific pen-
alty is imposed, sec. 3456

REDEMPTION

of real estate sold for taxes, secs. 3201, 3204 .

of stamps, sec. 3426 et seq.

464

141, 143

432

303

155

156

168

319

REDUCTION OF CAPACITY

of distillery, sec. 3311

REFUNDING

of taxes, etc., erroneously or illegally collected, sec. 3220
repayments to collector or deputy collector of judgments

recovered, sec. 3220

limitation of time for presenting claims for, sec. 3228

for stamps spoiled, rendered useless, etc., sec. 3426

of tax on distilled spirits destroyed by accidental fire or other
casualty where collected after destruction, secs. 3221,
3223

of distiller's special tax in certain cases, sec. 3245

of drawback on exported spirits, sec. 3329

tobacco, snuff, and cigars, sec. 3386

160, 163

207

323

400

REFUNDING, continued.

drawback, fraudulent claims for, sec. 3443

of tax on alcohol used in the arts and medicinal compounds,
sec. 61

REGAUGE

of spirits in warehouse within four years, sec. 3294 a

451

353

274

spirits regauged to be again gauged on withdrawal, sec.

3294 a

276

spirits not regauged within four years to pay tax on original
gauge, sec. 3294 a

REGISTRY

of persons liable to special taxes, sec. 3233

276

174

of death, removal, etc., of persons having paid special tax,
sec. 3241.

180

of articles once exported, of the product of United States, tax

on, sec. 3433 d.

RELANDING SPIRITS

which have been shipped for exportation, sec. 3330

RELEASE

440

326

of real estate, by deed to debtor, in certain cases, sec. 3208 .
of distillery, seized before judgment, in certain cases, sec.

3331

REMISSION

144

331

of internal revenue taxes by commissioner, sec. 3220
of forfeitures under internal revenue laws on application to
Secretary of Treasury, sec. 3461

of penalty on mining and certain other corporations, by pay-
ment of tax alone on circulation or certain evidences of
indebtedness, sec. 3412 a .

423

of penalty for not affixing stamps to instruments, when and
how made, sec. 3422

430

REMOVAL

of suits, etc., from State to United States courts, sec.
643.

case of, where person has paid special tax, sec. 3241
of distilled spirits from warehouse unlawfully, penalty, secs.
3299, 3327

of beer from brewery by brewers contrary to law, how pun-
ished, sec. 3345

REPAYMENT

to collectors and other officers, of money recovered of them
for acts done in performance of official duty, sec. 3220.

REPORT, (See RETURNS.)

monthly, of collectors of income tax

monthly, of disbursing officers, deducting income tax

RESCUING

property, etc., seized by internal revenue officers, sec. 3177
RESTAMPING

of distilled spirits, tobacco, snuff, cigars, cigarettes, fermented
liquors, etc., when stamps have been lost or destroyed,
sec. 3315.

RESTRAINING

suits to prevent collection, etc., of revenue tax, not allowed,
sec. 3224.

RESUMPTION OF WORK

at distilleries, sec. 3310.

RETAIL DEALERS

in leaf tobacco, book to be kept, sec. 3244

in liquors, sec. 3244, cl. 4

penalty for doing business without paying special tax, sec.

3242 a
not to purchase in quantities of more than twenty gallons,
except from a rectifier, wholesale dealer, or distiller, ex-
cept, etc., secs. 3244, 3319

penalty for doing business without payment of special tax,
sec. 3242 a

in malt liquors, sec. 3244, cl. 5

651

574

566

122

307

163

302

201

191

182

199, 313

197

182

206

internal revenue, to be made by all persons liable to tax,
sec. 3173.

persons neglecting to make, or making false and fraudulent,
sec. 3173.

collector or deputy may enter premises, and make returns,
when, sec. 3176

to be stated in, or reduced to, legal tender currency, sec. 3178
penalty for delivering, or disclosing to collector, any false or

of stamps for spirits, by collector of internal revenue, sec.

288

293, 294

3314

by rectifiers, sec. 3317

306

310

removal from State to United States courts, of suits and

prosecutions against officers, for acts done officially,
sec. 643.
district attorneys to appear for defendants in suits against
officers, sec. 771

606

611

limitation of time for finding indictment, or instituting infor-

mation of crimes arising under, sec. 1046

609

limitation of suits or prosecutions for penalties and forfeitures
under, sec. 1047

609

REVENUE OFFICERS,

falsely assuming to be, and in such character demanding
money, etc., sec. 5448

107

SACCHAROMETERS

to be adopted and prescribed for use by Commissioner of In-
ternal Revenue, sec. 3249

216

of deputy collectors, allowance for, to be made by secretary,

on recommendation of commissioner, sec. 3148

of deputy acting as collector, sec. 3150
of internal revenue agents, sec. 3152 a
of storekeepers, sec. 3153

of storekeepers and gaugers, sec. 3153 a

of superintendent of exports and drawback, sec. 3161
none to be paid to collectors of internal revenue, unless con-
firmed by Senate, except in certain cases, sec. 3148

nor to collectors of internal revenue, without certificate of
commissioner, sec. 3147

paid officers of corporations, may be deducted from profits
of officers and employees of the government, tax on, withheld,
when

when, shall be included in annual returns

564

paid to officers in 1894, to be included in first return
when tax on, shall not be withheld.