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UNCOLLECTED TAXES, continued.
lists and accounts of, to be transferred to successor for collec-
tion, sec. 3219.

155
UNFERMENTED WORTS
sold to other brewer for certain purposes, sec. 3351

367
UNITED STATES,
laws imposing certain internal revenue taxes extended to ex-
terior boundaries of, sec. 3448 .

453
may purchase goods free of internal revenue tax, sec. 3464 . 474
exclusive jurisdiction of United States courts in certain cases
under laws of, sec. 711

605
suits for recovery of duties, imposts, or taxes, suits under

postal laws, and suits for recovery of certain penalties, to
be in name of, sec. 919.

610
UNIVERSITIES AND COLLEGES,
alcohol may be withdrawn from bond for scientific purposes
by, without payment of tax, secs. 3297, 3297 a

285, 286

84

315

69

VACANCY

in office of collector of internal revenue, sec. 3149
VARNISH,
stamps for distilled spirits to be covered with a coating of,

sec. 3322 .
VEHICLE,

meaning of, as used in statutes, sec. 4
VESSELS,
owner, master, etc., conniving at fraud with reference to draw-

back on spirits, sec. 3330.
VINEGAR,

conditions under which, may be manufactured, sec. 3282
VINTNERS,

exemptions from special tax in certain cases, sec. 3246 .

326

261

207

135

WAREHOUSES, (See BONDED, SPECIAL, GENERAL, and DISTIL-

LERY WAREHOUSES.)
WARRANTS
of distraint may be given by collector of internal revenue to

deputy, sec. 3188
WASHED STAMPS,

having in possession, penalty for, sec. 42

to be prima facie evidence of having been once used, sec. 42.
WEIGHTS AND MEASURES,
instruments to be prescribed by Commissioner of Internal

Revenue for spirits, sec. 3249 .
penalty for using false, in ascertaining quantity of distillery

material, sec. 3206.

443
443

217

293

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OLEOMARGARINE,

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WHOLESALE DEALER IN MALT LIQUORS,
penalty on, for carrying on the business without payment of
special tax, sec. 3242 a

182
definition and special tax of, sec. 3244, cl. 5

197
brewer not required to pay special tax in certain cases, sec.
3244, cl. 5

197
certain sales of liquor not subjecting to liability as, sec. 3244,
cl. 5

197
WHOLESALE DEALER IN OLEOMARGARINE,
special tax of, sec. 3

479
definition of, sec. 3.

479
books to be kept by, sec. 41

481
penalty on,
for non-payment of special tax, sec. 4 .

480
WHOLESALE LIQUOR DEALER,
penalty and forfeiture for doing business without payment of
special tax, sec. 3242 a

182
when liable as a rectifier, sec. 3244, cl. 3

188
special tax and definition of, sec. 3244, cl. 4

191
certain sales of liquors not subjecting to liability to special
tax as, sec. 3244, cl. 5

197
to put up sign, sec. 3279

255
book to be kept by, sec. 3318 .

310
transcript of book to be made by, sec. 3318

312
casks or packages filled for shipment, sale, or delivery on
premises of, how stamped, etc., sec. 3323

315
imported spirits filled on the premises of, sec. 11

342
not to purchase in quantities greater than twenty gallons, ex-

cept from other wholesale liquor dealer, rectifier, or
distiller, except in certain cases, sec. 3319

213
penalty and forfeiture for knowingly or willfully violating the

law relative to carrying on his business where there is no

specific penalty imposed by any other section, sec. 3456 . 464
WINE GALLONS,
tax on distilled spirits to be collected on, when below proof,
sec. 3251 a

220
WINES,

internal revenue taxes relating to imitations of, sec. 3328 320
vintners not liable to special tax for selling, of their own
growth, at place where made, etc., sec. 3246

207
shipping, under false name or brand, penalty, sec. 3449 . 454

fortification of, with brandy, free of tax, secs. 42-49 345-351
WITHDRAWAL
of spirits from warehouse, sec. 3294

273
of spirits from warehouse for exportation, secs. 3330, 3330 a

324-330
of fruit-brandy from special bonded warehouse, sec. 5

339

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527
612
612
613

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378
379
379

186

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WITNESSES

may be examined in cases on appeal, sec. 29.
competency of, in United States Courts, sec. 858
disclosures of, not to be used against them, sec. 860

in criminal cases can be, in their own behalf
WOODEN PACKAGES OF TOBACCO,

for fine-cut chewing, sec. 3362
for cavendish, plug, and twist, sec. 3362

marks on, sec. 3362
WORM (distillery),

special tax on, sec. 3244 .
to be destroyed in certain cases of forfeiture, and material

sold, sec. 3332 .
tanks, space around, and elevation of, sec. 3269

tubs, cleansing and examination of, sec. 3286 .
WORTS

fit for distillation, restrictions on production of, sec. 3282
not to be made Sundays, sec. 3283
unfermented, sold by one brewer to another, how taxed, sec.

3351
WRITS OF ERROR,

from circuit and district courts to Supreme Court, sec. 5
to circuit court of appeals, sec. 6

from circuit court of appeals to Supreme Court, sec. 6
WRITTEN CONSENT OF OWNER OF FEE,

in case of distiller, sec. 3262 .

332
247
264

261
263

367

604
604
604

237

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