INDEX. 855 Collectors of Customs, (continued.) Collectors o/'Inurnal Revenue, (continued.) in the collection districts of North Caro- to give certilicate to manufacturer, &e. lina, residence and salary of. . 411 of tobacco, snuff or cigars, for what the share of proceeds of fines, penalties, and bond has been given 128 forfeitures from seizures for breach of may take transportation bonds for trans customs laws .. 546, 547 fer of tobacco, &u . . . ...,. . ... 125 may refuse to deliver imported merchau- to collect taxes due monthly, &c. for mandise in their custody, when notilied in ufactured articles . ... 130 writing oflien R>rfi·eight thereon, until in ports where there is more than one, freight is paid or secured 547 one may be designated to attend to exnot to be liab e for losses consequent upon portution .. 153 refusal to deliver ,.. 547 may administer and certify certain oaths 153 C'oUectors of Internal Revenue, may or not approve of bonds of distillers knowingly receiving public money from, or recritiers 154 except as authorized by law, to be to give permit in writing to set up stills, deemed embezzlement . .. 65 boilers, &c . 154 duties ofQ in the collection of tax upon to make report on building for bonded unmanufactured cotton . . .98- 100 warehouse for storage of distilled spirits 155 acting as disbursing officers to be allowed to approve bond of owners of warehouse. 155 certain bills heretofore paid assistant to collect pay of inspectors, &c. of spirassessors .. 105 its . 155, 156 commissions of, in districts whence and to decide upon necessity of assistant into which cotton and distilled spirits are specter for any distillery .,... 156 shipped, &c 106 to designate persons to take temporary moneys paid into treasury on account charge of distillerics 156 of sales of stamps to brewers to be may inspect hooks of owners, &c. of disincluded in estimating 165, 166 tilleries 157 accounts ot] after June 30, 1864, to be ad- of brewers ... 165 justed to fiscal year ...,. 106 to cause distilled spirits, upon request, apportionment of commissions in cases of to be gnuged and proved and casks death, removals, &c. 106 marked 162 no payment to, for salaries, unless commis- to send commissioner copy of return. 162 sioncr certifies that all reports required to approve bond of brewers .. . . 164 ot', have been received ... 106 to keep on hand a supply of stamps for to give notice that taxes are payable and the use of brewers . . 165 of the time and place of payment .. 106 may give permit for removal of ale and duties ol', in the collection of taxes. .106 -110 porter, &c. without stamps ailixed 167 as to distraint and sale of personal not to be or become interested in the proproperty . .. 107 duction of distilled spirits or fermented as to sales of real estate 108, 109, 110 liquoie . . .. 168 may buy property offered for sale for pay- to make statement under oath of amounts ment of taxes, if amount of tax is not of fees received . 168 bid 108, 109 duty of, in cases of seizure of goods as may sell such property . 108, 110 subject to forfeiture . 169 to be charged with whole amount of taxes appropriation for salaries, &c. of 205 in lists, stamps, moneys collected for, acting as dishursing agents, to disburse &c 110 what moneys ... 326, 327 to be credited with what .. . 110 their bonds to bind as to such moneys. . . 327 dying, lists, &c. to be delivered to succcs- vacancy in oiiii-e of] how filled . 473 sor. . . . 110 and deputy collectors. penalty upon for to collect taxes and prosecute for forfeit- demanding or accepting any money, ures and penalties . .. 111, 145 &.o. for compromising, &c. any charge suits how and when brought 111, 112, for violating the law relating to internal 145 taxes .. 483 not to be commenced without appropriation for salaries and expenses authority .. 111 of . 445 United States not subject to not entitled to any part of salary unless costs, &c ... . ... 111 coufirmed by Senate, except, &c. . 445 to be repaid amounts of judgments paid Colleges. See A_qneultuml Colleges. by, and damages and costs recovered extension of time under act relating to against them ... 111 agricultural 208 judgments for taxes to be paid to ... 111 army officers may be detailed as presimuy seize taxable property held to be dents, &c. of 336 sold, &c. in fraud of revenue laws . 111 Collins, John, raw materials, tools, &c. for manu- may select lands for services to Chippefacture in fraud of the law . .. 112 was . . 658 proceedings to enforce forfeiture 112 Colonel ¢y" Ordnance, special taxes to be paid to . 113 appropriations for, and for office of. .199, 200, to give receipt for special taxes .,... 113 _ 449, 450 receipt to state what . .. 113 additional employees in omce of 449 to approve bond of manufacturers of to- Colorado, _ bacco, snuff, or cigars. . . . ... 123 postroads established in . _ . 6 , 551 may require the same to be renewed appropgiations for government m.. 204, 454 or changed . . ... 123 for dian service in .. 279, 512
