SALARY, continued. receipts for tax on, shall be given by disbursing officers tax on, to be paid to collectors or deputy, by disbursing officers receipt of collectors, evidence for accounting officers of State, county, and municipal officers exempt from tax may be manufactured where spirits are distilled, sec. 3266 under internal revenue laws, property distrained for taxes, of liquors may be made under certain circumstances, without by retail dealers in leaf tobacco, sec. 3244, cl. 7 of spirits, what to be considered a gallon in, sec. 3250 of merchandise not transferred from unsafe or unfit ware- house, as required, sec. 3272 565 565 566 565 564 245 132-138 138-143 197 198 200 201 218 250 of distilled spirits, by order of court, or under process of dis- 334 of tobacco, snuff, and cigars, under distraint, or by order of 384 of forfeited boilers, still, machinery, materials, etc., at public 455 of whiskey, tobacco, etc., under distraint, to be branded, 466 of property forfeited, found in possession in fraud of revenue of goods seized as subject to forfeiture, sec. 3460 of goods, etc., to avoid tax due on same to render debt of real estate, profits on, included in return, sec. 28 SCIENTIFIC INSTITUTIONS may withdraw alcohol from bond, for scientific purposes, with- 462 522 522 532 285, 286 SCRAPS OF TOBACCO may be sold in bulk, without payment of internal revenue tax, sec. 3362. 379 . 391 SEALS FOR LOCKS, to be provided by commissioner at expense of the United 246 penalty for destroying, breaking, tampering with, etc., sec. 247 commissioner may require such to be put on stills, etc., as he 248 SEARCH for pipes under ground, sec. 3278 warrant may be issued to internal revenue officers in cases of SECRETARY OF THE TREASURY, 254 . 471 to lay annually before Congress, in December, an abstract in to prescribe duties of deputy commissioner, sec. 323 80 to graduate the pay of collectors, on recommendation of com- authorized to make to deputy, acting as collector during va- to appoint internal revenue storekeepers, sec. 3153 may impose the duties of storekeeper and gauger upon one may designate collector to have charge of exportation, sec. may appoint an officer to superintend exportation and draw- 138 145 148 159 169 172 SECRETARY OF THE TREASURY, continued. to approve sales by commissioner of real estate acquired un- may designate depositories for internal revenue collections, to prescribe regulations relative to drawback on distilled may make an allowance for distillery apparatus destroyed in to pay by warrant on treasury of United States drawback on to make regulations respecting removal of certain articles in may prescribe regulations for purchase of goods without pay- SEIZURE, commissioner may authorize any internal revenue officer to 285 321 324 333 400 440 452 of real estate, secs. 3196-3205 fees and charges in case of, sec. 3206. 138-143 143 of merchandise not transferred as required from unsafe or of cask or package from which marks, brands, and stamps 317 of distillery, etc., when release from may be given before judgment, sec. 3331 331 SEIZURE, continued. of distilled spirits, burden of proof in certain cases, sec. 3333 333 of fermented liquors for non-payment of tax, sec. 3352 367 stamp, sec. 3383 457 468 of taxable articles held with intent to defraud the revenue, SET-OFF, any debt due the United States to be deducted from any judg- 617 SHARES, tobacco and snuff manufactured on commission or, sec. 3370. may be sold in bulk as material without payment of tax, 379 SIGNS by distillers, rectifiers, and wholesale liquor dealers, sec. 3279 to be put up by cigar manufacturers, sec. 3388 SIX HUNDRED FEET, in a direct line, distilling and rectifying not to be carried on commissioner may allow a less distance in case of vinegar SMOKING-OPIUM, (See OPIUM.) SNUFF, tax on, sec. 3368 382 stamped portion of packages of, when empty, to be destroyed, on hand before July 20, 1868, provisions concerning, secs. 381, 391, 392 imported, to pay additional internal revenue tax by stamp, SNUFF, continued. manufacturer of, to make oath, give bond, etc., before com- mencing business, sec. 3355 requirements of, secs. 3356, 3358 how to put up packages, secs. 3362, 3364 penalties for purchasing, etc., when not stamped, or tax on, 373 375 378, 380 382 for internal revenue officer becoming interested in manu- 103 peddlers of, to give notice, bond, etc., before engaging in business, sec. 3381 392 traveling with wagon to affix sign, etc., sec. 3382 393 how affixed on manufactures by one person for another, or absence of, to be notice that tax is not paid, sec. 3373 388 removing packages without being stamped, etc., sec. 3374. 388 389 SOLICITOR OF INTERNAL REVENUE, REVENUE, opinion, etc., of, in compromise cases under internal revenue laws, sec. 3229 169 appointment of, under sec. 349 112 SOLICITOR OF TREASURY to approve sureties on internal revenue collectors' bonds, to issue warrant of distress against delinquent collector of duty of, in compromise of claims of United States, sec. 3469 . 170 distilleries operating on that principle, how capacity to be in joint custody of storekeeper and proprietor, sec. 1 336 not to be unlocked or opened or remain open, except in pres- 336 regulations for, to be prescribed by Commissioner of Internal |