822 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) goods distrained may be redeemed, 471 duties on books to be paid by the pubwhat exempt from distraint, ... 471 lisbers, 476 if collector dies, when deputy may act,. 471 duty on certain manufactures of iron,. . 476 revenue agents may administer oaths,.. 472 on steam·engines and boilers, .. 476 distiller to make application for license duty paid on boilers to be deducted from before distilling any spirits, . 471 Hnislied engine, 476 application to state what, .. 471 duty on tanks, stills, sewing and other duties to be a lien on the spirit distilled, 471, machines, . 476 472 iron railings, gates, &c., ... 476 in sales of spirits, " gallon " .to mean quicksilver, provisions concerning, 476, 477 what, . 472 brass and brass nails, &c.,. 477 duty on brandy distilled from grapes, leather, patent, &c., .. 477 apples, and peaches, 472 wines and liquors, 477 when duty on distilled spirits is to be cloth and ready-made clothing, 47 7 paid, ..., . . 472 manufactures of cotton, ... 477 penalty for fraudulently changing gauge diamonds, precious stones, jewelry, 477 marks, .. .. 472 snuif and manufactured tobacco, ... 477 spirits, coal—oil, &c., after inspection, may cigars, packing and inspecting, .477, 478 be removed to warehouse, .. 472 certain products exempt from duty, 478 fees for exports, .. 472 duty on brokers’ sales of bullion and penalty on owners, &c. of vessels for coin, . , . ... 478 making fermented liquors, for not no duty on certain teams and vehicles making returns, ... 472 transporting silver ores, . 478 if peddler refuses to produce license, as- duty upon a transportation nom a sessor may seize his goods, .. 472 port of the United States across a forproceedings in case of such seizure, 472 eign country to a port in the United patent agents in copartnership to pay States, 478 for more than one license, ... 472 no duty on certain savings banks, . 479 license for lottery not to issue, until, &.c., 472 income-tax, provisions concerning,. .479, 480 brokers, provisions as to license of.472, `473 succession to real estate, .. 481 persons between 18 and 25 years of age, penalty for making note, or instrument, not to be licensed as peddlers, unless, &c., and not amxing stamp,. . .. .. 481 &c., .. 473 in case of omission by mistake, stamp 1niners’ license, .. 473 may be affixed on paying penalty, 481, 482 license for express business, .. 473 when penalty may be remitted, .. . . 482 substitute brokers license, 473 title to certain real estate not affected,.. 481 to pay $10 for each substitute actu- no stamp-duty required on certain paally mustered into service, .. 473 pers, .. 482 certain persons not to be deemed sub- matches, cigar-lights, and tapers need stitute brokers, ... . . 473 not be manufactured in warehouses, . 482 insurance brokers' license, . 473 who to be deemed manufacturers of cerduties upon manufactures to be paid tain article , . .. 482 monthly, .. 473 duty on receipts, . . . . t . . . 482 time of payment, . 473 where two or more sign the receipt, 482 manufacture of tobacco, snuff; cigars, duty on assignments of leases, 482 &c., to deliver to assessor true state- no drawback on crude petroleum, or ments annually and monthly, ... 474 rock-oil, ... 482, 483 to keep book , &c., ... 474 nor on bullion, quicksilver, matchproceedings if duties are not paid,. 474 es, cigar-lights, or tapers, ... 483 statements as to tin-foil, &c., cover- when penalty is paid without suit, or ing manufactured tobacco, .. 474 before judgment, and moiety is claimproceedings if statements are ed by any person as informer, ... 483 not made, . - 474 sales of matches, cigar-lights, and tapers manufactured tobacco, &c., may be in unbroken packages, .. 483 transferred to bonded warehouse with- gross amount of money received by colout payment of duty, ... 474, 475 lectors, &c., to be paid into treasury may be withdrawn for consumption daily, . 483 or exportation, . 475 appropriation for expenses of collecting no drawback allowed thereon, . 475 revenue, . ..,,. 483 manufactured tobacco, &c., to be in- collectors to act as disbursing agents spected, &c., before used or removed, 475 without additional pay, . 483 fees for inspection, 475 additional duties on certain articles, 483, 484 penalties for fraudulent marking,.. 475 banks and banking associations t0_ pay cigars manufactured to be packed in ten per cent. on notes of state banks boxes, . . . . . 475 paid out by them after July 1, 1866,.. 484 tobacco, &c., going from manufacturer existing banks wishing to become naor inspector without inspection marks, tional banks, to have preference of &c., to be forfeited, . 475 applications of new associations, . 484 account of ·stamps to be kept, ...,.. 475 duty on crude petroleum or rock—oil,. . . 484 inspector to give bond, &c., ... 475 mode of collection, &c., ... 484, 485 duty on coal, gas, sugar, gunpowder, addition to railroad fares, . 485 law-blanks, photographs, hulls of ves- matches, cigar-lights, and wax-tapers — sels, sails, tents, &c.,. .·. . 475, 476 manufacture, removal, &c., oi, ... 485
