Page:United States Statutes at Large Volume 44 Part 1.djvu/2299

From Wikisource
Jump to: navigation, search
This page needs to be proofread.


2285. {Nl Inter11al.Rev€?une—C0ntinued . . Carriers, stamp. tax on pamage tickets, rate, pp. ‘ 806, 5~901(8)f:l>. 1972.§9Q1(8) `" - . 7 - (jereal beverages, taxon, p.‘1966, {{. 506a, 506b · ( ‘ certiticates of '_ indebtedness, stamp tax, rate, p. 805, , 5901 (1) $.l>·;1971.Q.5 991 (1) ` Cheese, see chewe, intra ; » . - "· Cigar and cigarette holders,.excise tax on sales, p. 804, -§881(7)$P.1970,5@1(7) ‘ ” cigars and cigarettes, Tonwm Tax _ . (;lo<·ks,_sa1es,.enclse_tax,—p. 804, { p.·1970, { 886 ,. Club dues, fees; rate of tax, p. _803, 5. 872 ` Coca leaves, `see Narcotic dmgs, intra _ Coin-operated jnachines. and;___devices, eirclse) tax on sales _ and 1esm,_p. 804, s 881 (.8); p._ 1970,. 5 881__(8`)· . Collection and payment ot taxes " _` . · ~ ~- Actions against taxpayers, p. 732, 55 105—108; p. 935, ( 5 732; 1962. 55 105—1(77¤;.p. 1963.} 1108 ’ `Chancery proceedings against real estate, p. 735, §_136; 'pQ_19@,-{ 136, l · " ’ ' `· / ( Charge of real estate acquired by Governihent unnermx sane, p. rss, 5·1s7. · . . _ Checks receivable. in payment, p. 732, 55 109,` 110 ·

 `dommusivehess, p. 848, { 1249; p. M20, {-1249 * _,

Deficiency in tax, `p. 830, { 1047sgt seq.; p. 1993, { 10% - Zetseq. _ ._ ‘ — I .·_'.. Delinquency. of collectorin paying over taxes collected, .p.·rse,514o·,_, '° " Depositorles for moneyscollected, p. 736, { 139 . Dlstralnt to enforce payment., . p. 732, 55 107, 108; p. 733,·{ 116 et seq.; p. 1963,°{ 116 ‘ . Q Duty of collectors and deputies, p. 732,<§ 103 . _ Eremptions .from`dlstra1nt for unpaid taxes, p. 733, § 116 . . “ Fees and charges fnselzure cases, p. 735. 5. 135 {I - ' ’ Fractional parts ot cent disregarded, p. 732. { 111; p. 1963, {(111 . · " · _ lnjnnction, agalnstcollection of taxes prohibited,‘p. 737, -§ 154 " · — ` Levy of distress warrant,. p. 733, { 117 , Lien for taxes, p. 733, {115* ‘ , . Limitation on time for collection, p. _ 732, {{ _ 105, 106; ~n-19@.§§105.·1Q6·l — I . " .. Lists sent to district of situs ot property, or residence ” of taxpayer, p. 735, {j 138 , * , 6 Medlnm of lmyinent, ·p. 732,-°{{ 109, 110 ;` p. 19&, { 110 l Mode of collecting taxa not specincally provided for, p. 849,`,{{_1252,»1253; p. 2021, { 1253 ·—_· _ Monthly statements of collections, p._ 736, {141 F Notes or certidcates of indebtedness issued by Government, p. 732, { 110; p. 19@,i{·110_g · _ ` Payment of collections into Treasury, p. 736, ·{» 140; p. 19®.[140I . 7 ‘·· Payment to collector of money recovered by suit, p.735,{133, - '. Penalty collected as part oftax, p. 731, { 98: D. 1962, Penalty for evasion, p. 851,] 1268; p."2022, { 1268 I Penaltyfor failure to pay, p. 732, {104; ir.'850, 5 1265; , ( { Priority of limo! Government, p. 7%, { 115 Beal property subject to mls for unpaid taxes, p. 734, Receipt, duty of collector to_~glve,·.p.‘ 732, { 113 . Receipts for payment,·p. 732, { 112 . ’ Redemption of land sold for taxes,_p. 734, {{ 130, 1311;

our Internal Revenueé-Continued I — ‘ Collection and payment of taxcs——Gontlnued . ..

 .‘Sa1e`”of property for unpaid taxw, p.r733, 5 120 et seq.

”Sale of real property to mtisfy taxes,. pl 5 125 ,

 etseqén-1963,5129 M_ Q ‘ 1 —  

. Buccmsive seizures of property for taxes, p._ 735, §'134a _ ·Bults for nnes, penalties, forfeltmm, and taxes, p. 736, 5; IQ-144 N , · -‘\‘ » L _ Surrender of property levied on, penalty for failure, ' v·m2·§126Q¤;_ . ‘ e . Time for payment an monthly returns and special - returns, p. 732,} 114 , . ‘ · . Venue of district of trial of suits, p. 873, { 105; Collection districts _ ` _ Hawaii as p. 724, { 13 Number, p. 724, {-12 ”·· . Number of omcers in district, limit, p; 727, { 55 ‘ Collectors l _. r , . 5, Q · · Accountability for stamps received, p. 748, § 263 _ `· Accounts, adjustment according to decal yw of Treas- .-ury,_p.725,§20 . ‘.· . . ·Accounts of collectors, charges and credits, p. 737, 5 147 a Acting for other collectors prohibitm, p. 725, Q 27 I Appointment-and number, p..724, 5 14; p. 725, § 21 - ·. " \ Approval °`of distiller’s bond contrary to law, penalty, . ‘ p. 749, { 285 · , , .

Bonded warehouse, monthly accounts of goods stored,

p. 725, 5- 28 _ _ . ‘ I . " ‘ · Bonds of collectors, custody-and Bling, p. &, {1 aa v Canyass offsubjects of taxation, p. 730, l§ 91; p. 1961, . §91." ., . - Chinese exclusion; functions collectors transferred · _ to department of labor, p. 151, {,261 ' Connrmation of appointment by Senate, p. 725, 5. 21 “1)eath, transfer of lists and accounts of successors, _ .p;·ra7,s14s _' · , ‘ - ‘.`.‘Delinquency in paying over taxes collected, p. 736, § 146 · . E Deputy collector, appointment, bond, removal from 5 omce and compenmtion, p. 64, §'@; p. 725, § 29 ` ·---y·det8il'foT·8P€2l¤1,d¤t¥» ¤· 725. 9 30 `

 ;   temporary [vacancy in omce of collector, p.

725, 5 81 ' ‘ ·—-—-number invdistrlct, p. 727, 5*55 . · _ -———-——right-to_`collectors’,mlary, p. 726, 5 32 — Dlsbursing agent, p. 724, 5_ 16 , ' ..Duties generally,. p.` 725, Q 26 et seq.; p. 1961, § 26 Duty to collect all taxes, p.. 732, 5-103 · llnforcement of revenue laws.; p. 726, 5 34 Entering premises where taxable articles are kept. 'p. ,730,5.92 t 7 ` ”fExpenses,`a·llowance for,_p. 724, 5 19 , . , Listing property of nonresldents, p. 731, 5 100 Monthly accounts of articles in bonded warehouse and ` shipped ln bond, p. 725, 5 28 . _ I ` Notice of tax and demand for payment, p. 732, § 10l Notice to taxpayers to the return, duty_to giye, p. 730, _ ‘ l 94:11 1966. 5 Bc » ‘ Oaths; authority to administer, ‘p. 725 55 24, 25 _ Officers and employees, see Revenue agents, infra _ ‘ 'Onlclal bonds; p; 724, 15 _ · “ fj Payment of salaries and expenses, certincatinn my · commissioner, p. 725, 5 23 ` Quarterly accounts, pl 725, 5 22 Recess appointments, p.‘725, 5 21 _ Removal from ofdco, transfer of lists and accounts to . · successor, p. rev, ·s 148 ‘