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UNCOLLECTED TAXES, continued.

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

UNFERMENTED WORTS

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sold to other brewer for certain purposes, sec. 3351
UNITED STATES,

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

155

367

453

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

474

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605

610

285, 286

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

UNIVERSITIES AND COLLEGES,

alcohol may be withdrawn from bond for scientific purposes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

VACANCY

in office of collector of internal revenue, sec. 3149

VARNISH,

stamps for distilled spirits to be covered with a coating of,
sec. 3322.

84

315

VEHICLE,

meaning of, as used in statutes, sec. 4

69

VESSELS,

owner, master, etc., conniving at fraud with reference to draw-
back on spirits, sec. 3330.

326

VINEGAR,

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

261

exemptions from special tax in certain cases, sec. 3246

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WAREHOUSES, (See BONDED, SPECIAL, GENERAL, and DISTIL-
LERY WAREHOUSES.)

WARRANTS

of distraint may be given by collector of internal revenue to
deputy, sec. 3188

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to be prima facie evidence of having been once used, sec. 42.
WEIGHTS AND MEASURES,

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penalty for using false, in ascertaining quantity of distillery

material, sec. 3206.

293

WHOLESALE DEALER IN MALT LIQUORS,

penalty on, for carrying on the business without payment of

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brewer not required to pay special tax in certain cases, sec.

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

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

480

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certain sales of liquors not subjecting to liability to special

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casks or packages filled for shipment, sale, or delivery on

premises of, how stamped, etc., sec. 3323

315

342

imported spirits filled on the premises of, sec. 11

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

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.

WINE GALLONS,

tax on distilled spirits to be collected on, when below proof,
sec. 3251 a

WINES,

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internal revenue taxes relating to imitations of, sec. 3328
vintners not liable to special tax for selling, of their own
growth, at place where made, etc., sec. 3246
shipping, under false name or brand, penalty, sec. 3449.
fortification of, with brandy, free of tax, secs. 42-49
WITHDRAWAL

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213

464

220

320

207

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

3330,

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

339

of spirits from warehouse, sec. 3294

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

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527

612

612

613

378

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to be destroyed in certain cases of forfeiture, and material

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fit for distillation, restrictions on production of, sec. 3282
not to be made Sundays, sec. 3283

261

263

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unfermented, sold by one brewer to another, how taxed, sec.

3351

367

WRITS OF ERROR,

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

in case of distiller, sec. 3262 .

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

604

604

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604

237

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