DISTILLED SPIRITS, continued.

tax on, amount of, to be lien on distillery premises and ap-
paratus, and owners jointly and severally liable, secs.
3251, 3251 a

fractional gallons, how taxed, sec. 3251 a

adding substances to, to create fictitious proof, sec. 3252
assessment of tax on, removed without deposit in ware-

218, 220

220

222

products of distillation containing, to be considered and taxed
as, sec. 3254

222

evading payment of tax on, sec. 3256

226

to be drawn from receiving-cisterns within what time, etc.,
and directly removed, sec. 3267

246

255

receiving, carrying, etc., to or from distillery, rectifying
establishment, etc., where sign not kept, sec. 3279
forfeiture of, for certain violations of law, sec. 3281
drawing off, gauging, marking of casks, and removal of, to
warehouse, sec. 3287

.

not to remain on distillery premises after tax paid, sec. 3288
found in casks of five gallons or more without marks and
stamps required by law to be forfeited, sec. 3289
entry for deposit of, in distillery warehouse, sec. 3293
for withdrawal of, sec. 3294
tax-paid stamps to be placed on, before removal from ware-
house, sec. 3295

266

268

273

283

removing from warehouse without payment of tax on, con-
cealing same; how punished, sec. 3296
power of officer to detain package of, for forty-eight hours
on suspicion, sec. 3298
unlawfully removed from distillery or warehouse forfeited,
sec. 3299.

assessment for deficiencies in production, sec. 3309

production of, when deemed to have commenced, sec. 3310
preparation, form, and use of stamps for, secs. 3312, 3313
accountability of collectors for stamps for, sec. 3314

restamping of, in certain cases, sec. 3315

not to be purchased in quantities greater than twenty gallons
except from authorized rectifier, distiller, or liquor
dealer, sec. 3319 .

affixing and cancellation of stamps for, sec. 3322

315

packages containing five wine gallons or more, filled on
premises of wholesale liquor dealer, sec. 3323

315

stamps and brands to be effaced from empty casks, penal-

ties, sec. 3324.

317

DISTILLED SPIRITS, continued.

buying casks with inspection marks on, sec. 3325
changing stamps or shifting spirits, sec. 3326

318

319

319

321, 330

not to be removed at other time than between sunrise and
sunset in packages of more than ten gallons, sec. 3327.
may be withdrawn from warehouse without payment of tax
for exportation in original casks, secs. 3329, 3330
burden of proof in case of seizure of, sec. 3333
sold by order of court, etc., subject to tax, sec. 3334
may be withdrawn from distillery warehouses for deposit in
general bonded warehouses, secs. 3294 b–3294 k
may be regauged, within four years after entry into warehouse,
etc., sec. 3294 a

allowance for loss in warehouse, sec. 3294 a
DISTILLERY WAREHOUSE

333

334

277, 283

for storage of spirits before payment of tax to be provided,
sec. 3271.
declared bonded warehouse, and to be under direction of col-
lector, in charge of storekeeper, sec. 3271

274

275

248

248

in case of change of ownership, sec. 3271 a
may be discontinued by commissioner, and proceedings there-
upon, sec. 3272

249

250

storekeepers under direction of collectors to have charge of,
sec. 3273.

custody of, sec. 3274

spirits drawn from receiving-cistern to be directly removed

assessment of tax on, removed without deposit in, sec. 3253

stamp, form of, sec. 3287

entry for deposit in, sec. 3293.

bond for payment of tax, sec. 3293

251

252

245, 264

222

266

268

268

entry for withdrawal from, sec. 3294

273

DISTRAINT

for internal revenue taxes, property subject to, and exempt
from, sec. 3187

133

proceedings in case of, sec. 3188.

135

books relating to object of, to be exhibited, sec. 3189
notice of adjournment of sale, sec. 3190

disposition of proceeds of sale under, secs. 3191, 3193-3195

taxes on property sold under, how assessed and collected,
sec. 3191.

collector to render distinct account of charges incurred in
sale, sec. 3192.

property sold under, may be purchased for United States,
sec. 3192.

138

143

143

334, 465

384, 466

611

612

99

99

98

106

170

148, 602

DISTRAINT, continued.

property sold under, may be resold, sec. 3192

goods to be restored on payment of tax, sec. 3193
effect of certificate of sale, sec. 3194

case of stocks sold, sec. 3194

property not divisible, whole may be sold, sec. 3195
successive seizures of different property may be made on,
for payment of tax, sec. 3205

fees and charges in case of, sec. 3206

sale of spirits under process of, secs. 3334, 3458

sale of tobacco, snuff, and cigars under, stamps, etc., for,
secs. 3369, 3458

DISTRICT ATTORNEYS

to report to commissioner, statement of suits, sec. 774
compensation for services in defense of revenue officers,

to prosecute for fines, etc., under revenue laws; compensation,
sec. 838

to report, etc., facts where declining to prosecute, sec. 838
collectors of internal revenue to report violation of law to,
sec. 3164.

accepting gift, etc., for settlement of violation of internal
revenue laws; penalty, sec. 3170

report of, in compromise of claims of United States, sec. 3469
DISTRICT COURTS,

DISTRICTS, (See COLLECTION DISTRICTS.)

jurisdiction of, secs. 3213, 563

dent, sec. 3141.

internal revenue collection districts to be divided by Presi-

two or more, may be united in one, sec. 3142

DIVIDENDS

not included in personal return when tax on, paid by corpo-
ration, sec. 28

shall be included in annual return of corporation, sec. 35
payable in 1894, to be included in return for that year

540

562

DRAWBACK,

collector designated to have charge of, sec. 3161

94

appointment of superintendent of, sec. 3161

95

charge of, sec. 3161.

papers in bureau of, to be delivered to collector having

upon stills manufactured for export, sec. 3244

on exportation of distilled spirits, sec. 3329

of tobacco, snuff, and cigars, sec. 3386
fraudulent claim for, sec. 3443

DRUGS,

187

321

400

451

adulteration of, in District of Columbia, sec. 1

492

by unlawfully receiving on deposit or loan, or using or appro-

priating, contrary to law, by any person, etc., sec. 5497

by internal revenue officer, etc., sec. 5497

108

ENTRY FOR DEPOSIT

of spirits in distillery warehouse, sec. 3293

268

273

ENTRY FOR WITHDRAWAL

of spirits from distillery warehouse, sec. 3294
ESTIMATES

of expenses of assessing and collecting by Commissioner of
Internal Revenue, secs. 321, 3671

EVIDENCE,

110, 113

333

burden of proof in case of seizure of distilled spirits, sec. 3333
burden of proof on plaintiff in action for recovery of taxes col-
lected on second assessment on alleged fraud, sec. 3225.
absence of stamp from packages of fermented liquor to be
prima facie evidence of non-payment of tax, sec. 3352
from packages of tobacco and snuff to be prima facie evi-
dence of non-payment of tax, sec. 3373

from packages of cigars prima facie evidence of non-pay-
ment of tax, sec. 3398

415

collector, deputy collector, and inspectors of internal revenue

may take, in certain cases, sec. 3165

101

of books, etc., in revenue cases, sec. 5

613

no exclusion of witnesses on account of color or interest,

disclosures of witnesses not to be used against them in criminal
cases, sec. 860.

persons charged with crime can be witnesses in their own be-
half.

certified copies of papers in executive departments admissible
as, sec. 882

may carry on business without additional special tax, sec.

3241

179

when liable for debts due the United States, sec. 3467
3467

618

EXEMPTION

of certain property from distraint for internal revenue taxes,

sec. 3187.

133

EXEMPTION, continued.

of distiller of brandy from apples, etc., from certain provisions
of law, sec. 3255

of distilleries having a daily capacity of thirty proof gallons
from certain provisions of law, sec. 3255 a

of $4,000 from income tax of persons, sec. 27.
non-residents may secure, of $4,000, by filing income list,
sec. 31.

of certain corporations and associations, sec. 32

EXPENSES,

operating and business, of corporations, to be deducted.
taxes paid, to be included in, sec. 28

223

225

522

529

531-533

555

523

necessary, incurred in business, etc., of person, deducted,

sec. 28

523

to be stated specifically in returns

555

of family, and personal, not to be deducted from profits

560

costs of legal proceedings may be included in.

562

sec. 3154 a

of non-resident corporation that may be deducted

traveling, of storekeepers, and of storekeepers and gaugers,

traveling, of gaugers, sec. 3157

EXPORTATION,

554

91

93

superintendent of, sec. 3161

95

of spirits withdrawn from warehouse, secs. 3329, 3330
transportation bond for spirits, sec. 3330 a

321, 324

328

of fruit-brandy, sec. 6.

340

of fine-cut shorts, refuse scraps, clippings, etc., of tobacco,
sec. 3362.

379

of tobacco, snuff, and cigars, sec. 3385

395

transportation bond of tobacco, snuff, and cigars, sec. 3385 a .
collector to render monthly account of, sec. 3444

by receiving money, etc., under threat of informing, or for
not informing, sec. 5484 .

107

FALSE

brand, shipping, etc., liquors or wines under, penalty, sec.
3449

certificates, etc., by internal revenue officer, sec. 3169, par. 8 104
entry, by internal revenue officer, sec. 3169