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INDEX.

Subject.

A.

Page. Par.

A (Schedule)-certain domestic luxuries, annual tax on.

Abetting. (See Aiding.)

Absence from the United States a bar to forfeiture for one year..

Acceptors of foreign bills of exchange to stamp them in the United States
Accounts, Commissioner to render monthly, of receipts and outlays..

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disbursing officers, &c., to keep entries of receipts and payments,
(sub. 16)...

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distillers to render tri-monthly.

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Act of March 2, 1833, (force act,) not to apply to cases under this law..

March 3, 1797, as to disbursing officers, &c., and United States
debtors, 7th section adopted..

Acts of Congress repealed under saving provisos

all acts inconsistent with act of July 13, 1866, repealed.
Additional monthly tax on bank circulation..
Additions to surplus and contingent funds in banks, &c., liable to tax.
construction funds from profits of railroads, &c., liable to tax.
Administrators (as such) exempt from special tax as auctioneers.
making auction sales to pay no tax on gross receipts...

rectifiers and wholesale dealers in distilled spirits to keep books.
assessors may command the production of books.

August 6, 1846, section 16, defining and punishing embezzlement,
adopted.

separate, of each species of tax for each State, district, &c., to be
kept at the treasury

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their duties as to legacy tax-penalty for neglect, fraud, &c...
their duties as to succession tax...

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(See Return lists.)

Ad valorem, (according to the value,) see catalogue of such duties
Aiding and abetting the illegal removal of spirits, penalty
Affidavits in legal proceedings exempt from stamp duty.

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Agricultural tools, &c., manufacturers and their agents privileged.
Alabama, extra compensation to officers in, allowed

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Alcohol, made of spirits or materials already taxed, exempt.

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residing without the United States, but carrying on business, &c.,
within the United States....

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Allowance of three per cent. for waste when spirits are redistilled.
Commissioner may allow a per cent. commission on sale of stamps
for damaged stamps, &c., may be made by Commissioner.

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Alum, aluminum, aluminous cake, patent alum, &c., &c., exempt
Ambrotypes. (See Photographs.)

Ammoniacal liquor and its products when exempt...

Analine and analine colors exempt...

Animal charcoal exempt..........

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Subject.

Page. Par.

Anodynes, stamp duty on.

Annual assessment to commence on the first Monday in May.

Anvils exempt..

Apothecaries, definition of term, special tax on....

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may sell alcohol and other spirits to a limited extent under said tax.
when manufacturers and when not......

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not liable to special tax when their gross receipts do not exceed $1,000
(See Exempt.)

Apparel (or family clothing) exempt from distraint...

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Appeals from erroneous assessments to be heard and decided by assessors—
duties of assessors in this connexion-their power to rectify, &c., to be
in writing-no appeal after the list is sent to collector..
Application for permits to hold gift enterprises free of tax to be made to the
collector.

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Appointment of assessors, collectors, &c., &c., (see those terms.)
Appraisement, by three sworn appraisers, when goods seized are valued at
$300 or less

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Appraisers paid $1 50 per day each.

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Architects and civil engineers-definition of terms-special tax on.

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a practical carpenter who labors on a building not included herein.
Arkansas, extra compensation to officers in, allowed..

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Articles manufactured in institutions for the blind, deaf, and dumb, and sold
to support such, exempt

exempted by section 91 must answer their descriptions therein―
manufactures from such not exempt, nor articles in any other form.
Artificial limbs, eyes, and teeth exempt
Artificial flowers. (See Hats.)

Asphaltum distilled once, ten cents per gallon on certain oils therefrom.
Assayers-definition of term-special tax on....

Assessment-self-assessment the duty of every tax-payer.

the general return lists of tax-payers to be sent in by the first Monday
of May...

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each to have one or more assistant assessors, who must be residents
thereof...

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Assessors, one for each collection district, and a resident thereof.

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Secretary of the Treasury may fix additional rates of compensation
up to $5,000 in the southern States, Territories, &c...
approving of assistant assessors' charges when wrong, liability.
how their commissions are regulated on spirits and cotton taxes.
how divided between them on new appointments..
retroactive provision as to payment for past services

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to receive no payment without a certain certificate from the Comm'r.
to possess the franking privilege to a limited extent.
punishment for violating the law by neglect, fraud, oppression, &c..
appointing their assistants for a consideration, &c
to send out their assistants on the first Monday in May...
to reduce rates and amounts, stated in coin to their equivalents in
legal tender

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16

to give notice by newspaper advertisements, &c., &c., of time and
place for hearing appeals

16

Assessors to hear and determine the same in a summary way

13

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may summon witnesses within the State, and call for books, &c.,
under penalty

17

to make other lists from time to time.

17

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Subject.

Assessors to make a separate list of property having no visible owner..
reciprocal duties when property and owner are in different districts...
to furnish the collectors with certified copies of collection lists...
may correct errors and supply omission during fifteen months.
may pursue parties into other States, &c., and examine there..
may pursue and there have the same power.

their chief clerks may administer oaths in absence of assessors

Assistant assessors, how appointed, to be residents of their own assessment
districts..

to present their bills for pay, &c., monthly to assessors
Commissioner's decision final on appeal as to such bills.
to grant permits for making tobacco, snuff, and cigars..
to be paid twenty-five cents for each permit...

compensation $4 per day while actually employed, and $3 for every
hundred persons assessed, with office rent, stationery, postage, and
advertising, and $1 per day on certain other occasions

Secretary may fix additional rates of compensation in certain States, &c.
their bills allowed to collectors as disbursing officers..

to commence assessing on the first Monday in May.

to be guided by all lawful means of information

to make lists for those who supply the information.

to leave notice for absentees requiring returns in ten days.

to serve certain summonses by attested copies.

their certificate of service to be evidence.

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to make returns for those who have not declared whether their
amounts, &c., are stated in legal-tender currency or coin, and to
add the penalty for refusal or neglect.

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Secretary may appoint assistant assessors
Assistant inspectors of distilleries, how appointed by Secretary of the Treas-

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subject to the same penalties as inspectors.

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Asylums for the blind, deaf, and dumb. (See Articles.)
Attachment for contempt, and proceedings thereupon for disobeying sum-

mons of assessors.

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to continue in force when causes are moved from State to federal
courts

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Auction sales to be the measure of an auctioneer's special tax

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taxed one-tenth of one per cent. on their gross amount.
(See Administrator.)

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Auctioneers, restrictions upon, as to private sales, employés, &c

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definition of term, special tax on

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(See Auction sales.)

Auditors of the Treasury to require evidence that disbursing officers have

deducted income tax and paid it over

Fifth Auditor to audit Commissioner's monthly account, &c.

August 1, 1866.—Act of July 13, 1866, comes generally into force

10, 1866.—-first cotton returns.

Awnings of a certain class exempt.

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B.

B (Schedule.)-Alphabetical list of documents, &c., requiring stamps.
Bags made of taxed fabrics and paper bags exempt.

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Banks, such sales taxed five times as much if the seller pays no special tax....
(See Bill of sale.)

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to pay tax on deposits, capital circulation

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to render monthly returns of the same

41.

penalty for refusal or neglect in those respects

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how in the case of branch banks

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inconsistent provisions of act of March 3, 1863, repealed..

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these provisions of section 71 not applicable to national banks.

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how savings banks and provident institutions &c., of a certain class
are taxed..

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such to make returns twice a year

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State bank note circulation taxed ten per cent.

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respecting the capital, circulation, &c., of State banks.

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dividends in scrip or money taxed five per cent.

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duties of, in relation to such dividends, penalty

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exception as to savings banks.....

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Barges and other vessels, how taxed on gross receipts from passengers, &c

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Baumé's hydrometer used to ascertain specific gravity of oils, &c..........
Beer, lager-beer, &c., taxed $1 per barrel, (of thirty-one gallons or less) -
Beeswax, crude or unrefined, exempt.

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Beneficial interest carries liability in respect to legacy and succession tax.
Benzine, distillers and refiners of, how liable...

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Bill or memorandum of sale to be given by the seller to the buyer on every
sale of stocks, bonds, bullion, &c., under penalty-such bill of sale to be
stamped under penalty-particulars to be specified thereon

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Brokers to pay $50 special tax-definition of term..

one cent for every $100 on sales of bullion, securities, &c

five times as much on such sales when paying no special tax.
(See Bill of sale.)

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Subject.

Page. Par.

Brokers. (See Commercial brokers.)

(See Pawn-brokers.)

See Land-warrant brokers.)

(See Cattle brokers.)

(See Produce brokers and Custom-house brokers.)

no tax on sales made by other brokers for the former.

Brooms of corn, brush, or palm-leaf exempt....

may be peddled for the manufacturer without liability

Broom manufactures..

Builders and contractors 'to pay $10 special tax-definition of term.
Buildings, new, no allowance for, in returns of income..
Building stone of all kinds exempt..

Bullion, tax on sales of. (See Brokers.)

sale of stocks, bonds, bullion &c., under penalty....
such bills of sale to be properly stamped under penalty.
particulars to be specified thereon.

Bill heads..

Bill of lading, what stamps thereon.

Bills of exchange, (foreign,) to be stamped by acceptor under penalty
how stamped..

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Billiard-rooms and bowling alleys, proprietors to pay $10 special tax on

each table and alley...

Billiard tables kept for use taxed $10 per annum.

kept for hire, under special tax, to pay no other..

Binders' boards...

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Boarding animals. (See Hotels.)

Boats, barges, and flats of a certain class required to pay a special tax in

lieu of enrolment fees or tonnage tax.

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carrying passengers, &c., how taxed on gross receipts

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Boilers, tanks, stills, &c., taxed five per cent. ad valorem

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Bonded warehouses-see the several provisions thereon, commencing at.
Bone manufactures, how taxed

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Boots, shoes, and shoe strings, taxed two per cent., on whom.
custom work not exceeding $1,000 (exclusive of materials) exempt..
Borax and boracic acid exempt

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Bunting, and banners of, made in the United States, and United States flags,
exempt.

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