Real estate agents, special tax of,
Record, how supplied, when not to be

had from State court,

Receipts, stamp duty on,

Record of permits, copy of, shall be
preserved by assistant assessor,
Forwarded to assessor by assistant
assessor,

Rectifiers, special tax and definition of,
Religious tracts, peddlers of exempt,
Renewal of Instrument, to bear same
stamp as original,
Remedies, prior legal, not to be im-
paired,

Repairs, tax on repealed, (Note.)
Repeal of former acts,

Taxes already accrued not to be
affected by,

By act of March 3, 1865,

162

56

187

167

168

Shingles, exempt. (See Schedules.)
Ships, &c., duty on. (See Schedules.)
Shooks, exempt. (See Schedules.)
Shot, duty on. (See Schedules.)
Slackwater corporations' bonds, duty
on, interest of,

133

24

107

Repeal duty which has become due and

has been or ought to be returned,
not to be remitted, .

Rescue, attempt to, property, a misde-

meanor,

Replevin not to lie against goods dis-

trained,

Retail dealers, special tax of,

In liquors, special tax of,

Returns, fraudulent,

Revenue agents, appointment of, du-

ties and

powers,

Officers to pay into treasury gross
amount of all sums collected,

Officers failing to pay over moneys
on demand to be sued,

Revenue department, reorganization

of,

Officers, suits against,

Reviews, exempt. (See books in Sched-

i

ules.)

Rivets, duty on. (See Schedules.)

Dividends and surplus gains, duty

Slate, duty on. (See Schedules.)

Snuff, duty on. (See Schedules.)

No drawback on. (See Scheaules.)

Perfumed, tax on,

Soda, bi-carbonate of, duty on. (See

Schedules.)

Waters. (See Schedules.)

Spelter, duty on. (See Schedules.)

Spices, ground, duty on. (See Sched-

ules.)

Spars and Masts, exempt. (See Sched-

ules.)

Special tax, as substitute for licenses, 58
Adopted for "licenses,"

60

Receipt of collector substituted for, 60
As against partners,

Not required for sales of manufac-

tures at place of manufacture,

60

60

•

61

Provisions for transfer of business, 61
Spirits. (See Distilled Spirits.)

134

10

12

3

13

When tax is due,

Failure to cancel,

Of cashier,

Of revenue officers, not to be de-

ducted from moneys collected,

Of inspectors, .

Saleratus and bi-carbonate of soda,

duty on. (See Schedules.)

Sales, made with intent to evade the

payment of tax, to be void,
Proceeds of, how disposed of,

Savings bank, exempt from bankers'

special tax if confined, &c.,
Dividends and surplus gains, duty

on,

Schedule A,

B,

C,

Screws, duty on,

Secretary of the Treasury may estab-
'ish regulations where the law
does not provide for collection, 169
May allow additional compensation
to assessors and assistants, in
certain cases,

30

No instrument void for want of
particular,

Proprietary, not to be used for

other purposes,
Penalty for forging or counterfeit-
ing,

Selling vellum, &c., with forged,
Knowingly using such,

Issuing instruments without,

May be affixed on payment of pen-
alty and duty,

Where omitted by accident, or
mistake, penalty may be remit-
ted,

Owners of proprietary articles may
furnish design or dies for,
Instruments not appropriately
stamped cannot be used in evi-
dence,

152

151

156

Stage coaches, duty on receipts of,
Stallions and jacks, special tax for,
Stamps, record of instruments without
to be void,

. 113

77.

· 149

149

151

150

. 150

150

151

To be forfeited if sold or posses-
sion parted with by manufac-
turer or importer before inspec-
tion,
90, 91

90, 91

Schedules.)

Rectified or mixed, duty on. (See
Schedules.)

26

Witnesses may be summoned by as-
sessor,

Penalty for purchasing or selling
in fraud of the revenue,
Manufacturers of to make addi-
tional statement,
To take out permit,

To give information of change or
removal,

required to take additional license
to peddle their own wares,
Wool, manufactures of, tax on,

75

106

56

91

Y

Penalty for failure to take permit, 91
Record to be kept by assistant as-

sessor,

Bonds of,

Conditions of,

Yarn, exempt. (See Schedules.)
Z