cxxxu INDEX. Internal Revmuc—C0ntinued. H86- Internal Re·ve·nue—C011tinued. _ _ _ Pwdeficiency appropriation for collectors, articles exported to the Phxlnppmes exam ,,_,,_ , ,..,. 231, 796, 1155 empt from, Qaxcs .. 193 for punishing violations of, laws ... 231, 330 goinlg to Porto _R1co exempt from, taxes. 193 for redem tion oi, stamps ... 231, 1155 specia tax on opxum, etc., producers, dealior pa r Ear stamps, and freight 316 ers, ctc Z ... 785 for refpugdiug collections 330, 333, registration, regulations, ctc. . ._ . 785 577 1138,1155,1159 agents, i11spect0rs,etc., auphomzed . 789 for refunding illegally collecbori, taxes . . 330, special taxgzs, exemption of vmtners, apoth- 577, 579 ecsmes, chemists, iiavoring-extmct for drawback 011 stills exported .. 577 manufacturers, ctc . ... 893 for refund for stamps used on export stamp tax on manufactured smoking opium manifests .. 1155 increased .. 277 cigars made in bonded manufacturing wa.rc— manufacture restricted to citizens . . 277 houses from imported tobacco, to regulation of; bond required . . . . . 277 have origin of material, ctc., i11di— general stump provisions applicable . 278 cated on stamp . 198 stationery allotment for collecting income collectors may appoint, etc., bonded dep- tax, increased . 796 gies without regard to civil service tax on ciergugxtiouhoi natiorgl Izggks, sews, etc ... 208 cur y other ni Staws drawbacks provisions, extended to ship- bonds, reduced .. . . 683 I IIl€DtB to Porto RiC0 0I` . Rgygnug, of; ¢X01¤6 ¤t¤·¤1P WX 0¤ €0¤¤‘¤¢'€¤ T0! SNES of appropriation for, deputies, clerks, etc. 477,1013 ¢0t¤>¤ foT futm'9 d9UV€!'Y 8% €X· tgt geputy, etc., income tax collection. . 1013 _ ¢h¤¤8€¤y 9“¥~—;·_ ···-~·--··· ; ··-·· ·· · 693 authorized to appoint officers, agents, etc., gauging Yecmied ¤Pm*·¤ by !`°¢mi91'§ 1’98· necessary for income tax collection. 180 _ “I**'°i°¤¤ P?’Zmim9B- ;· -, —-···-·--·-·· 1017 rent quarters, purchase su plies etc 180 1¤€0!¤6 ta? PF¤V¤¤10¤¤§ !¤d1V¤d¤¤·1¤ ---~ · · · deputy C0l{1111iSBi0H6l‘£11d otgor additional €‘°YP°¤’· mm ···--······- ; --~···--·-···· cmp oyees in 0 ce of, authorized . . 180 r¢¤¤¤¤*¤b¤f=§¤<=·i ¤¤re¤¤=·¤·¤ MM: ~z¤- supplies, ew., rm ... 180 l*m°¤ of mSP€°U°P -··----··--·-··-· 177 duties of, under cm ency taxes act , .,.. 745 unity for not makmg. ew ---------- 177 to appoint ¤ddiu¤§ agem, em. umm divu§;x;§lsinformation received by, ofH- 177 iufiome ta; prtgwgsnousé . . . .i ,. 180 ,¤¤1¤¤f¤i ············· ·-· -···· 1'8gl1]8 01*18 0 . 8 I" ... pub1ish21ginc¢;me tax returns, un1a.wfu1.. 177 1-mama, Rwemze Diakcts ma 6 0 ’ pay 180 punis ment or 177 - · _ ’ inquiries as to liability for, mx to be made Increased to Sixty mm '''''''’'’‘ 475 Internal Revenue Taxes, Emergency by deputy collectors 178 . . ¤ annual tax retums to be made to col- °dd13°l?l* °u b;er·k°‘!°· °t°· ············ Z45 co ec 1ou on oc m ware ouse .. . 46 m;$°..tQ”t;.; i.;&iAA&¤`.i1ZZZ I I I I I I I I I ZZ E3 uw of v=¤¤¤¤*= ¤=¤¤¤v¤ Wim mw ¤¢¤ fmlists made by officers of ,,,. 178 p°°°d· · ······ ·············--·· 746 notice when no return has been msde.. . 178 m°]E°b°ug°h° Img? Stamps ·········· 746 vrepmcn by ¤·>**¤¤¤·~; ¤¤¤=¤¤*y· °°m£'$Z°?»1-,K1$Z`€hér°$§5isiAé;; ‘‘‘‘‘‘‘‘ $32 ¤urmx$·€¤E¤§ }g&{1}a$ °»$9‘é61iL&i5£ BA 178 ¤P·¤k1i¤¤ wi¤¢¤·_ ¤¤¤» Wm ¤s>1d, etc -·-~-- 746 refusal, Bmw of pany ___________ _ _ _ 179 _ tax on bottlps, other contamers 746 if return fraudulent ... . m ¤¤¤¤·¤¤· ¢¤¤*·=·*¤y Bm- Wm ¤¤¤<? --·-·-·-- 746 if return refused or neglected _______ _ ____ 179 tax on bottles; on larger contamers . 746 allowance for sickness or absence . 179 ¤¤~mv¤ t° be ?'fHx°d Y° cach b°m°i)°tc· · · 746 wnwcuon of ,.,._,,, ug by dem! if wld m whoimiv y 1>r<>· receipts for paymenp of, taxes other than d“°°?'·E ····· :· ··: ········· . ······· 746 stamp, to be gnven by collector . -. . 179 mt rliqulm °n gnu wm°° wd m t“x“` acceptance as evi ence of payment . 179 . ° P"’P“"m°m ··················· 746 surrender to creditor . ,..,,,,..,,, 179 specml smmPS to be Prepared; etc ·---·-·-· 746 jurisdiction of district courts to compel absence Qfvfmm ¢¤¤=¤*>1¤¤¤¤¤¤•=¤¢¤ cause attendance, etc . . ... 179 , f°¥ff’m“`° -···· ; -······-·--··- _ · - ; · - 747 general administrative, etc., laws made up- wm° spmm mx lqvwd °n> for f°mfYmg Flicable to income tax provisions,- . 179 Pm sweet wines ·-·· , ·-·-·--·--·-- 747 alcohc for deuaturizatiou may be made by m°“th!Y assessment agmust P"°d“c°Y farmers, etc., free of tax . .. 199 using ·—-·-·--···--··· - ·-··-·-···--- 747 conditions; bggnaturing materials to be ;¢¤m1g&g);S¤g;§:·mr;;;d ·····-····---—- prescri , etc 199 . . . ---··—·—-·····-··· transfer to central plant . 199 f°";§mS Pu'? €W°°t Wm°° ·------··-·---- 747 central distilliug and denaturing plant use ° wme SPmt€ {W ·-—···-··-·--- · ··-·-- 747 authorized ,,,._____,_,,,,,,_,,,,,,, 199 allowance to dxstnller for amount withmanufactures authorized in .. 199 ----·---·-~··---..-·...- 747 use of cismem, em .,,,_._,..,,. , .__, 199 forfeiture for excess alcoholic strength. - 747 plmiqhment. for violations of regula- W1116 Bpmts defined; brandy included- 747 _ tions, etc ... _ . . 199 pure sweet wines defined ,,,.,,,.,_,,. 747 mus and wnrugq for, exempt from specnal permissible additions. .,,..,.,,,,_,_,,, 747 til; COI.1dlf.10I[B-:, . 2(X) o Sugar allowed; water ____ _ __________, 748 exemption from distillery bonded wane- l1l.%(Iti0I1’ alcoholic strength requiredn 748 house {vguhtwns, etc ... 200 wi dmwai of wine spirits to ioruty ,,... 748 tax on spmts unlawfully produced, em . 200 regulations, enc .,_,...,..,,,_,,,,,,_, 743
