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Manufacturer's Agents
Publishers
Job Printers, Lithographers, and Engravers
Banks and Bankers, their Liability as Brokers
Telegraphic Messages
Claim Agents
Manufacturers and Employees
Cattle Brokers .
Cigar Manufacturers
Defining the Place of Manufacture
Tax on Hats and Bonnets
Seals, Stamps, or Dies
License for Buildings used as Theatres
Yarns and Threads.
Claims for Taxes Improperly Paid
Manufacturers of Cabinet Ware and Furniture
Manufacturers of Stone, Marble, and Slate
Brewers
Producers of Articles named in Sec. 15
Commercial Brokers
Staves, Hoops, and Heading
Tax on Sugars.
Tax on Manufactured Tobacco
Transfer of Shares by Stockholders
Relating to Claims for Drawback
Insurance Companies
Railroad Companies .
Erroneous Assessments
Licenses to Dealers on Vessels, etc.
Goods sold at places other than the place of Manufacture
Certificates of Stock .
Taxation of Manufactures
Concerning Marine Engines
Appeals from Revenue Officers
Returns by Steamboat Owners .
Slaughter Houses
Concerning the Use of Stamps on Documents
Tobacco, Cigars, Snuff
Manufacture of Patent Articles
Venders of Maps, Books, etc.
Articles Removed for Consumption or Use
Interest Coupons on Railroad Bonds
Leather when Curried or Finished
Assessment and Collection of Taxes
Ready-Made Clothing
In regard to Ground Rent, Deeds, etc.

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INDEX TO EXCISE TAX.

PAG:

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ALLOWANCE. (See Drawback.)
ARTICLES exempt from tax
ASSESSORS of Internal Revenue, list of
COLLECTORS of Internal Revenue, list of
DEPOSITARIES U. S., list of
DRAWBACK, when allowed and on what goods

Certificates of, receivable for duties
Additional, allowed on Cotton Manufactures

Penalty for fraudulent claims .
DUTIES, ad valorem, schedule of

Specific, on enumerated articles
INCOME TAX, how estimated

When to be levied and paid
Act of August 5, 1861, relating to, repealed .
Persons to make returns of
House rent to be deducted from

Assessors to take proceedings in case of neglect
INTERNAL REVENUE, list of Assessors and Collectors of

California.
Colorado Territory
Connecticut
Dakotah Territory
Delaware .
District of Columbia
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland.
Massachusetts
Minnesota.
Michigan
Missouri
Nebraska
Nevada Territory
New Hampshire

22
75
75
92
43
43
43
44
15
18
39
39
39
39
39
39
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75
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INTERNAL REVENUE, list of Assessors and Collectors of,

New Jersey
New Mexico
New York
Ohio.
Oregon
Pennsylvania
Rhode Island
Utah Territory
Vermont
Virginia
Washington Territory

Wisconsin
LEGACY DUTY, rates of

Tax to be a lien on property of deceased
Must be paid before distribution.
Executor must make list of property
Penalty for neglect or false return
Proceedings to be commenced

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84
84-6
86-7

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88-9

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90
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40
40
40
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LICENSE, rate of, for Apothecaries

Architects.
Auctioneers
Bankers
Billiard Tables, each, for public use

private use
Brewers
Brokers
Bowling Alleys, each alley
Builders
Butchers
Cattle Brokers
Civil Engineers
Claim Agents
Coal-Oil Distillers
Commercial Brokers
Confectioners
Contractors
Circuses
Dentists
Distillers
Eating Houses
Exhibitions
Horse-Dealers
Hotels
Insurance Agents
Jugglers
Land-Warrant Brokers
Lawyers
Livery-Stable Keepers
Lottery. Ticket Dealers

TAX
$10

10
20
100

5

10
25 to 50

50

5

25
5 to 10

10
10
10
50
50
10
25
50

10
12.50 to 25

10
10

10
5 to 200

10
20
25
10

10
1,000

PAGE

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11
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11
11
18
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11
11
12
12
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12
12
12
11
12
12
12
12
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12
12
12
12
12
12
11
12
12
12

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TAX PAGE
LICENSE, Manufacturers

10 12
Nursery Men

12
Passenger Packets

25 13
Patent Agents

10 13
Pawnbrokers

50

13
Peddlers

5 to 50 13
Photographers

10 13
Physicians .

10 13
Produce Dealers .

?

13
Publishers

13
Rectifiers

25 13
Retail Dealers

10 13
Retail Dealers in Liquors

20 13
Soap-Makers

10 13
Stallions, etc., for hire.

10

13
Surgeons

10

13
Tobacconists

10

13
Theatres

100 13
Tallow Chandlers

10 13
Wholesale Dealers

25 to 500 13
Wholesale Dealers in Liquors

25 to 500 13
LICENSE, Requirements to obtain

8
Penalty for neglect to take out

9
Conditions of

9
To be taken out for each trade

9
Perpetuation of, to a successor

10
No License against State Prohibition

14
Exemptions from

14
MANUFACTURERS' sales must exceed $1,000

?
Who are Manufacturers

15
To furnish lists within 30 days

15
To make monthly returns of sales, etc.

15
Proceedings in case of refusal to pay duties

15
Penalty for failure to make returns .
Value and quantity of goods estimated by actual
sales

15
Manufactures for consumption to the amount of
$600

Exempt.
SALARIES of Officers, etc., rate of duty on

23
STAMPS to be used for duties after October 1, 1862

24
How to obtain them

24
The denomination of Stamps--the rule .

25
Penalty for non-use

24
Penalty for forging, counterfeiting, etc..

25
Affixing and cancellation of .

25
Special exemptions from

25
Schedule of duties on

26
STAMP DUTY, rate of, on
Acknowledgment.

26
Administration

26
Adoption of Children

26
Agreement or Contract

26

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STAMP DUTY, rate of, on

Amicable Action
Appraisement
Approbation of Overseers in Insane and Spendthrift

Cases
Articles of Copartnership
Articles of Shipping
Assignment.
Attestation
Bank Checks, etc.
Bills of Exchange (inland), Drafts, etc. .
Bills of Exchange (foreign)
Bills of Lading
Bills of Sale.
Bond
Certificate of Stock, etc.
Certificate of Profits, etc.
Certificate of Damage or otherwise, etc.
Chattel Mortgage
Charter Party
Check, etc.
Clearance
Contract
Contract for Purchase or Sale of Coin
Conveyance .
Deed
Entry of Goods at Custom House .
Entry for Withdrawal of Goods from Warehouse
Despatch (Telegraphic)
Guaranty, Covenant of.
Guardian of Minor
Insurance (Life)
Insurance (Marine, Inland, and Fire)
Insurance on Live Stock
Judgment Notes, etc.
Lease, Agreement, etc.
License
Letters.
Lottery Tickets
Manifest
Mortgage, etc.
Passage Ticket
Patent Letters
Patent License
Pension Papers
Petition
Power of Attorney
Probate of Will
Promissory Notes
Protest
Quit Claim
Receipts

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