816 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) or removed, without payment of requested, odlcer to seize horse, wagduty for export, . 245, 472 on, &c., . . . 249, 472 entries in books of distiller to be vari- certain persons not to be licensed as fied three times each month by oath, 246 peddlers, .. 478 form of oath,. 246 upon death of person licensed, executor, oath where original entries are not &c., may carry on business, . 249, 250 made by owner, .. . . 246 upon removal, person may exercise duties on beer, ale, porter, and other his trade in new place, .. 250 fermented liquors, .. 246 fresh entry required in each case, . . 250 when and by whom to be paid, . . . . 246 where persons have more than one place fractional parts of barrels, &c., 246 of business, mx to be collected where, 280, in bottles, &c., ... 246 281 owners of breweries making fermented persons carrying ,0n more than one liquors, to enter in books, amounts of trade, must have license for each, 250 materials used, and of beer, &c., pro- any number of persons carrying on duced, 246, 247 business at one place in copartnership, books to be open to inspection of may act under one license, 251 assessors, collectors, &c., 247 auctioneers not to sell goods, &c., at to render account: monthly to as- private sale, .. , 250 sensors, ... M7 license as auctioneer not to authorize accounts to be veriied by oath, 247 another to act gs auctioneer, 250 penalty for not making returns, . . . 472 penalty for so doing,. . 250 to pay duties at time of rendering may sell goods of licensed dealers,. 250 accounts,. . 247 judicial sales, and public sales by exprovision where person mauufhctures in ecutors, &c., not subject to laws reone district and has a. warehouse in lnting to auction sales, .. 250 another, . . . 247 licenses granted annually to where a. person has more than one bankers, . 251 place of business, . . 280 savings banks need not have manufacturers to pay mx where license, 251 place of business is located, . 284 wholesale dealers,. . ., 251 entries in books to be verified on oath,.. 247 license understated to be again form of oath, 247 assessed, .. 251 oath where original entries are not retail dealer , 251 made by owner, ... 247, 248 wholesale dealers in liquors,. .. 251 penalty on owner, &c., for. not making retail dealers in liquors, .. . 252 true entry, &c., . . .. 248 l0ttery—ticket dealers, .. . . . .252, 472 stills, liquors, &c., to be forfeited,. . 248 horse dealers,. ... 252 collector may seize stills, &c., . 248 no additional license for keepproceedings to enforce forfeiture, . . 248 ing livery~stable, ... . . . . 252 to be in nature of a proceeding broker, . 252, 472, 473 in rem, 248 persona licensed as bankers, if duties on spirits, ale, &c., are not paid need not be as brokers, . 252 in time, ten per cent. additional to pawnbrokers, 252 be charged, 248 expressmen, . 473 penalty on person licensed, for not fur- land-warrant brokers, .._ . .. 252 nishiug account, &c., . . .. 248 cattle brokers, 252 for refusing to have his books ex- produce brokers, . 252 amined, .. . . . ... 248 commmercial brokers, 253 custom-house brokers, insurance rokers, ... LmENSEs° substitute brokers, ... 473 persons, firms, and corporations, not to disdllers, . ... 253 carry on certain trades or business, brewers, . 2 - . 253 unless licensed, 248 rectitlers, . ... 263 patent agents, &c., ... 472 coal-oil dnstillers, ... . . 253 licenses not to exempt persons having hotels, inns, tavems, .. 253, 254 them from operation of state laws, 250, 251 steamers and vessels furnishing state laws not to exempt persons from food or lodging to passenprocuring license, .. 251 gem must pay a license, . 254 proceedings to procure license, 248, 249 eating·houses, .. » . 264 applicant to register his name, &c.,. 248 confecticpers, ...,... 254 penalty for carrying on trade, &c., with- claim and patent agents, .. 254 out license, ... .. . . . 249 patent-right dealers, . . 254 license to state what, ..,... . ... 249 real estate agents, ... . . 254 to authorize what, ... 249 conveyancers, . . . 254 to continue in force, bow lung, 249 intelligence-office keepers, 254 persons doing business requiring license, insurance agents, 254 to exhibit license to revenue officer, foreign insurance agents, . 254 when requested, ... 249 auctioneers, . . . . . . . ... . . . . 255 if not, to be deemed to have no mmufactmers, ... . . . 255 license, ... 249 miners, . 473 if peddler rethses to produce license when peddle:-s, 255, 472, 47 3
