TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

,,i. REGULATIONS No. I

R'EVISED NOVEMBER I. 1917

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REGULATIONS CONCERNING
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ASSESSMENTS I

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W~TON
GOVERNMENT PRIN11NG OFFlCE
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1918
 PREFACE.

The earliest instructions in the Revised Statutes of the United

States relating to assessments are those requiring the canvass of the
districts for objects of taxation.
Chapter 1 of the following regulations is· therefore devoted to
general instructions concerning obtaining data for assessments. The
laws authorizing and requirin'g collectors to take certain measures
to aScertain what taxes are due, in the absence of returns from tax-
payers, or in case of false or fraudulent returns, have been long
enough in existence to have been construed by the courts as to nearly
every possible case lilcely to arise, and the leading judicial and
departmental decisions nre here given in connection with the statute·
in each case. As nn examination of these decisions will show the
collector the extent of his powers in these matters, and will indicate
to him the proper course to be tnken in each particular class of cases,
and may even prevent him frqm losing a case in the courts by reason
of having sought the remedy under the wrong statute, the attention
of collectors is particularly called to this part of the regulations.
Chapter 2 (taxes payable by stamps) and chapter 3 (taxes pot pay-
able by stamps, including penalties of 50 and 100 per cent, and the
tax to be assessed on brandy gauged for the fortification of wine) are
devoted to statements of the different articles and occupations liable
to tax under internal-revenue laws, and to the conditions and limita-
tions under which the several taxes are assessed.
In this portion of the regulations the taxes have been arranged in
groups, as taxes payable by stamps, taxes not payable by stamps,
etc., and instructions applicable to a class have first been given, fol-
lowed under suitable headings by those relating to the members of a
class. The treatment of special taxes is a case in point. In each
case the statutory definition is usually first given, and then the rulings
of the department, the opinions of the Attorneys General, and the
decisions of the courts, which have been published from time to time,
are briefly stated.
It is suggested in this connection that each collector provide him-
self with an in~erleaved copy of these regulations, and when new
taxes are imposed or existing taxes are repealed, and as further
decisions, etc., affecting the several 'classes of taxes are published
from time to time in Treasury Decisions, or are issued as "mimeo-
8
4 PREFACE.

graph letters," etc., that he make in such copy a memoran~um of

each of such decisions, etc., on the page of the blank leaf faomg the
page on which the. decisions, etc., relative to the. part~cular tax ~o
which the new ruling applies are to be found. It IS behev?d that m
this way much time may be saved and correspondence avmded.
Chapters 4, 5, and 6 of these regulatio~s are d.evoted to instruc-
REGULATIONS No. t, 1917.
tions concerning unassessable taxes; penalties, n.ot Imposed ?Y a~-
ment' interest, and fees·' and instructions relative to the d1spos1t1on REGULATIONS CONCERNING ASSESSMENTS.
of assessment lists and the collection of .taxes assesse d , me
. 1ud'mg pen-
alties and interest' due thereon. The general subject of collections is
treated in Regulations No.2, revised July 5, 1916.
TREASURY DEPARTMENT,
Instructions relative to reporting taxes not paid before assessment
OFFICE OF COMMIRSIONER OF INTERNAL REVENUE,
are printed on the back of Form 325, revision of September 18,
lV ashington, D. 0., November 1, 1917.
1916, used in reporting such taxes after assessment.
COMMISSIONER TO PREPARE REGULATIONS, FORMS, BLANKS,
STAMPS, ETC.
Section 321 of the Revised Statutes of the United States provides
that-
The Commissioner of Internal Revenue, under the direction of the
Secretary of the Treasury, shall • • • prepare and distribute all
the instructions, re~ulations, directions, forms, blanks, stamps, and
other matters pertaming to the assessment and collection of internal
revenue. • • •
Section 8447 provides that-
Whenever the mode or time of assessin~ or collecting any tax
which is imposed is not provided for, the Commisioner of Internal
Revenue may establish the same by regulation. • • •
The commissioner may also make all such regulations, not other-
wise provided for, as may have become necessary by reason of any
alteration of law in relation to internal revenue [Spreckels Sugar
Refining Co. v. McClain (Collector) 113 Fed. Rep., 244; T. D. 462;
and 109 Fed. Rep., 76; T. D. 350.)
Under Revised Statutes, section 161, 251, and 321, a regulation pro-
mulgated by the Commissioner of Internal Revenue, under the direc-
tion of the Secretary of the Treasury, prohibiting collectors from
producing the records of their offices or furnishing copies thereof for
the use of third persons or for use as evidence in behalf of litigants
in any court, is a valid and binding regulation; and neither a State
nor a State court has authority to require a collector to violate it, or
to punish him for contempt because of his refusal to produce such
records or to testify to their contents. In re Comingore, Collector,
1899 (96 Fed. Rep., 552; vol. 2, T. D. 21584). Boske 11. Comingore,
177 U. S., 459; T. D. 104.
Regulations made by the commissioner pursuant to the statutory
authority, with the approval of the Secretary of the Treasury, in
respect to the assessment and collection of internal rev~:~nue, have
C)
6· REGULATIONS OONOEBNING ASSESSMENTS,
the force of statutes; and the acts of the commissioner are presumed
to be the acts of the Secretary. In re Huttman (70 Fed. Rep., 699).
.A. regulation made in pursuance of- an act of Congress has the
force of law. United States v. Eliason (16 Pet., 291); 8(» parte Reed
(100 U. S., 13); United States v. Barrows et al. (10 Int. Rev. Rec.,
86); Harvey v. United States (3 Ct. Clms., 38); Stotesbury v. United
States (23 Ct. Clms., 292; 22 Op. Atty. Gen., 570).
THE COMMISSIONER OF INTERNAL REVENUE TO MAKE
ASSESSMENTS.
The duty of assessing. all taxes and penalties imposed by Title
XXXV, Internal Revenue, of the Revised Statutes, or accruing
. under any former or subsequent internal-revenue act, where such
taxes are not payable by stamp, or where they have not been duly
paid by stamp at the time and in the manner provided by law, is
imposed upon the Commissioner of Internal Revenue by section
3182, as follows:
SEc. 3182. The Commissioner of Interm\l Revenue is hereby
authorized and required to make the inquiries, determinations, and
assessments of all taxes and penalties imposed by this Title, or accru-
ing under any former internal-revenue act where such taxes have
not been duly paid by stamp at the time and in the manner provided
by law, and shall certify a list of such assessments when made to the
proper collectors respectively, who shall proceed to collect and ac-
count for the taxes and I?enalties so certified. Whenever it is ascer-
tained that any list which has been or shall be delivered to any
collector, is imperfect or incomplete in consequence of the omission of
the name of any person liable to tax, or in consequence of any omis-
sion, or understatement, or undervaluation, or false or fraudulent
statement contained in any return made by any person liable to tax.
the Commissioner of Internal Revenue may at any time within fifteen
months from the time of the delivery of the list to the collector as
aforesaid, enter on any monthly or special list the name of such
person so omitted, together w~th the amount of tax for which he may
have been or shall become hable, and also the name of any such
person in respect to whose return, as aforesaid, there has been or
shall be any omission, undervaluation, understatement, or false or
fraudulent statement, together with the amount for which such
person may be liable, above the amount for which he may ho.ve been
or shall be assessed upon o.ny return made as aforesaid; and he shall
certify and return such list to the collector as required by law. And
all provisions of law for the ascertainment of liability to any tax,
or the assessment or collection thereof, shall be held to apply, so far
11s may be necessary, to the proceedings herein authorized and
dire~ted. . ·
Rea8sessmerit within 15 months.-Dandelet v. Smith (18 Wall.,
642); Barker v. White (19 Int. Rev. Rec., 117; 11 Blatch., 445);
Daniels "· Tarbox (9 Blatch., 176); Bergdoll v. Pollock (95 U. S.,
337).
REGULATIONS OONOERNINO ASSESSMENTS. 7
The authority to make assessments of taxes due is limited to the 15
months next succeeding the delivery to the collector of. the list upon
which the assessment should have been made, but from which it was
omitted, except m cases where it is otherwise provided. See Chap-
ter IV, taxes unassessable by reason of the operation of the statutes
of limitation.
Power of the Commissioner to as.sess taa:es.-The list is prima facie
evidence that the tax is legal. When suit is instituted against the
collector to recover taxes the ·burden is upon the plaintiff to estab-
lish, by proof, that the assessment is erroneous, and he must show
by a preponderance of evidence that the tax is not due. T. D. 662,
May 22, 1903; Brown v. Harkins, Collector (Cir. Ct., U. S., West.
Dist. N.C.); U.S. Fidelity & Guaranty Co. v. U.S. (201 Fed. Rep.,
91; T. D. 1824).
Other sections of the Revised Statutes and subsequent acts of Con-
gress imposing upon the Commissioner the duty of assessing certain
specified taxes and penalties are hereinafter cited in connection with
the instructions concerning such taxes and penalties.
The fact that a tax· is not collectible because the party liable to
the t!!x has no means is not sufficient, in itself, to warrant omission
of assessment, nor is the fact that a party has removed to foreign
territory sufficient reason for the omission of the assessment in view
of sections 3182 and 3218, Revised Statutes. (See T. D. 1553, Oct. 25,
1909.)
The law does not conterpplate that assessments be made against
"bootleggers" or itinerant peddlers, as such persons have no fixed
place of business. As the offense is a criminal rather than a civil
one; warrants should be sworn out and the offender taken before a
proper judicial officer for hearing if the evidence obtained is suffi-
cient. for prosecution. This class of violator's should be vigorously
prosecuted. Internal-revenue officers will not permit such offenses to
go unpunished.
Pursuant io the authority conferred by sections 321 and 3447 of
the Revised Statutes, above quoted, the following regulations relat-
ing to the assessment of internal-revenue taxes are hereby prescribed:
 CHAPTER I.
GENERAL INSTRUCTIONS AS TO OBTAINING DATA FOR
ASSESSMENTS.
Pap.
I. CanvBI!II of diatricte for objecte of taxation............................. 9
II. Returna of perao!lR liable to tax. . . . . . . . . . . . • • • . • . . . . . . . . . . . • • • • • • • • • • 10
III. When returna may be made by deputy collectora for taxpayera....... •• 12
IV. In case of absence, deputy collector to serve notice requiring return . . 12
V. Oollectora' summona of peraona to appear, produce books, and to tes-
tify respecting objecte subject to tax and the returns thereof.......... 14
VI. When collectora or deputy collectora may make returlll!.. ... .. . . . .... 17
VII. Officera may enter premises where taxable articles are produced or
stored............................................................. 17
VIII. Collectora may examine premises to see that all laws and regulationa
relating to the collection of internal-revenue taxes are faithfully
executed and compiled with....................................... 17
IX. Taxable prop4>rty ow-·-! by nonreaidente............ .•••••• .•.•••••••• 18
X. LisII or returna-whto. .aken and how denominated........... . • • • • • • • • 18

I. CANVASS OF DISTRICTS FOR OBJECTS OF TAXATION.

Section 8172, Revised Statutes, as amended, provides that-

Every collector shall, from time to time, cause his deputies to pro-
ceed through every part of his district and inquire after and concern-
ing all persons therein who are·linble to pay any internal-revenue tax,
and all ~ersons owning or having the care and management of any
objects habltl to pay any tax, and to make a list of such persons and
enumerate said objects.
The list referred to above should be made on Form 24, and should
contain nothing but taxes which should be reported for assessment.
The report of the deputy, on Form 24, should be made so as to reach
the collector on or before the fifth day of the month next succeeding
the·one for 1\·hich the report is made. This return on Form 24 should
not be confounded by the deputy with his return of collections on
Form 102. (Seep. 14, whereon this section is repeated with reference
to special taxes.)
Collectors and all other internal-revenue officers and agents are di-
rected to secure, at the time any delinquent taxpayer is m~der consid-
eration, complete evidence in writing, proper}y sworn to, which will
clearly establish the fact of the liability to tax, whatever that may be.
9
19 B.EGULATIONS CONCERNING ASSESSMENTS.
It should be remembered that, whenever an officer reports 11. person
for assessment, the proposition to assess is subject to review prior to
assessment, and the tax may be abated, 'or, if paid, may be refunded
after assessment has been made. The officer may be thoroughly sat-
isfied of the taxpayer's liability at the time of the examination upon
which the original report is based ; the ·taxpayer D!ay freely admit
it and promise to pay after the assessment is made; but, unless there
is clear 'IDf'itten evidence preserved, he may afterwards make such
aftidavit as will render it necessary to abate as above stated, or he
may allege that his oral statements have been mi'sunderstood, or that
they were made under a misapprehension or duress.
.Revenue agents, when recommending assessment of taxes against
parties, should state sufficient facts to sustain the charge. If books
have been examined, what they show should be stated and any other
evidence which tends to establish liability and upon which the
recommendation is baSed should be reported. (T. D. 260, Nov. 26 1
1000; see also T. D. 1407.) Mere perfunctory reports where evidence
is not positively shown will be returned to revenue agents for further
investigation. · ·
No special investigation by collectors is necessary in cases reported
by revenue agents unless there is doubt· as to the liability or the
amount involved is unusually large (T. D. 11S54, Oct. 26, 1909), in
which event the case should be reported on the assessment list, with
a note requesting that assessment be deferred until the investigation
is completed.
AJJ to confessions of violations of law and compromises induced by
threats and duress, see T. D. 206, Circular Internal Revenue 679,
August 30, 1900.
II. RETURNS OF PERSONS LIABLE TO TAX.
Section 3173, Revised Statutes, as amended by section 3 of the !'-ct
of March 1, 1879, by section 34 of the act of August 28, 1894, and
the act of September 8, 19161 provides that-
It shall be the duty of any person, partnership, firm, association,
or corporation, made liable to an,Y duty, special tax, or other tax
imposed by law, when not otherwise provided for, (1) in case of a
special tax on or before the thirty-first day of July in each year; (2)
in case of income tax on or before the first day of March in each year
as to individuals1 or on or before the last day of the sixty-day period
next followin~ the closing date of the fiscal year for which a return
of its income IS rendered by a corporation; and ( 3) in other cases,
before the day on which the taxes accrue, to make a list or return,
verified by oath, to the collector or a deputy collector of the district
where located, of the articles or objects, mcluding the amount of
annual income charged with a duty or tax, the quantity o1 goods,
B.EGULATIONB OONOERNING ·ABBESSMENTB. 11
wares, and merchandise made or sold, an~ charged with a tax, the
several rates and ag~regate amount, accordmg to the ferms and l'egu-
lations to be prescribed by the Commissioner of Internal ~venue,
with the approval of the Secretary of the Treas~ry,_ fo~ which such
person, partnership, finn, association, or corporation IS hable.
Section 3237, Revised Statutes, as amended by section 1>3 of the
act of October 1, 1890, provides as follows:
And it shall be the dutx of special-tax· payers to render their re-
turns to the deputy collector at such times within the calendar n_lOnth
in which the spectal tax liability commenced as shall enable htm to
receive such returns, duly signed and verified, not later than the .last
day of the month, except in cases of sickness or absence, as _provtded
for in section tlaree thousand one hundred ana seventy-siX of the
Revised Statutes.
The returns of special or occupation tax payers must be made under
oath, :whether cover!ng the whole year or a fractional part of the
year. (26 Int. Rev. Rec., 89; Ibid., GD.) • .
As to those parties whose names are not m the hst every effort
should be made to ascertain the name and odd1·ess of each and to
obtain the sworn return in each cnse befo1·e the end of the calendar
month in which the business is commenced. (See Circular 561,
revised June 18, 1907.)
A person intending to engage in a business for which special tax
is required to be paid must himself sign and swear to the return.
The return will not be accepted when signed and sworn to by some
other pe1·son as" agent" for the special-tax payer (T. D. 49, Feb. 27,
1900), except when such agent holds a duly executed power of attor-
ney for so signing.
Where a partnership engaged in business requiring the payment
of special tax becomes incorpomted, additional special tax must be
paid and stamp issued in the nnmc of the corporation. Form 11 must
give the names of the officers of the corporation and the capacity in
which they are authorized to net.. (T. D. 1165, Mny 9, 1907.)
In case of a firm, any member thereof, aud in case of a corporation,
any authorized officer may si~n nnd swear to the l'eturn.
The extension not exceeding 30 days which the collector is author-
ized to grant under section 3176, Revised Statutes, as amended, will
be reckoned as to special taxes under the provisions (\f section 53
of the act of October 1, 18!>0, from and after the lnst dny of the
calendar month in which the special-tax liability commences. In
other cases the extension will be reckoned under sect.ion 3173, Revised
Statutes from the day on which the taxes accrue, unless otherwise
provided. (T. D. 178£, ,June 4, 1!)12, Explanation nnrl modifiration
of general instructions relnth·e to obtaining Form 11, Manufacturers
furnishing blanks for dealet·s, etc.)
12 REGULATIONS OONOERNING ASSESSMENTS.
III. WHEN RETURNS MAY BE MADE BY DEPUTY COLLECTORS
FOR TAXPAYERS.
Said section 3173, Revised Statutes, as amended, further provides-
That if any person liable to pay any duty or tax, or owning, pos-
sessing, or having the care or management of property, goods, wares,
and merchandise, articles or objects liable to pay any duty, tax, or
license, shall fail to make and exhibit a list or return required by
law, but shall consent to disclose the particulars of any and all the
property, goods, wares, and merchandise, articles and objects liable
to pay any duty or tax, or any business or occupation liable to pay
any tax as aforesaid, then, and in that case, it shall be the duty of
the collector or deputy collector to make such list or return, which,
being distinctly read, consented to, and si~ned and verified by oath
by the person so owning, possessing, or havmg the care and manage-
ment as aforesaid, may be received as the list of 8llch person.
The provision of the law above quoted, which authorizes the col-
lector or deputy collector to make a retu1on for a person liable to a
special tax who declares to the collector or deputy the character of
his business, refers to the retu1'n on the prescribed form, which must
be filled up and delivered by the collector or deputy to the special-
tax payer for the latter's signature and oath.
IV. IN CASE OF ABSENCE, DEPUTY COLLECTOR TO SERVE
NOTICE REQUIRING RETURN.
Said section 3173 further provides-
That in case no annual Jist or return has been rendered by .guch
person to the collector or deputY: ~ollector a~ required by law, an?
th1:1 person shall be absent from his or her residence or place of bu·si-
ness at the time the collector or a deputy collector shall call for the
annual list or return, it: shall be the duty of such collector or deputy
collector to leave at such place of residence or business, with some
one of suitable nge and discretion, if such be present, otherwise to
deposit in the nearest post office, a note or memorandum addressed
to such person, requi~ng him or her t? render to su~h ~ollectol' or
deputy collect'or the hst or return reqUired by law, withm ten days
from the date of such note or memorandum, verified by oath.
In the case of special taxes this note will be on Form 5.
In carrying into effect the provisions of the internal-revenue laws
(sees. 3173 and 3176, Rev. Stat., ns amended, and sec. 53, act of Octo-
ber 1, 1890, amending sec. 3237, Rev. Stat.) relating t'o the sworn
return that is required of every person, firm, or corporation engaged
in any business for whi<:h special tax is imposed, attention has here-
tofore been directed almost exclusively to the duty devolving upon
the speciaf:tax payer to render this ret'urn to the collector or deputy
collector within the calendar .month in ":hich the liability began,
without particular reference to the obligation resting upon collectors
to direct their deput'ies to call upon all persons in their districts,
REGULATIONS CONCERNING ASSESSMENTS. 13
known to be in business for which special tax is required, to make
the sworn return within the time prescribed. The result of this is
that in a great number of cases, honest special-tax payers, who bad
no intention to wit'hbold their sworn returns, and who would
promptly have made these returns, within the calendin month of
their liability, had their attention been specially called to the matter,
have, through oversight, failed t'o render the returns, and thereby
incurred the 50 per cent penalty under the mandatory provision of
section 3176, Revised Statutes.
The interest both of the Government and of these taxpayers re-
quires that steps be taken by the local internal-revenue officers to pro-
cure the special-tax returns hereafter within the time prescribed.
To depend wholly upon general references to the requirements of
the statutes and the public notices posted up is not enough.
During June of each year the collector will cause a. proper appli-
cation blank, Form 11, 277, or 678, as the case may be, to be sent to
each taxpayer whose name appears upon his record 10 during the
fiscal year just closing. Before forwarding such blank application to
the taxpayer the collector will cause to be entered thereon the name
of the taxpayer, his address, together with the kind of business con-
ducted, either with a typewriter or addresso~aph. Two envelopes
should be addressed to the taxpayer at the saine time and one to the
collector. In one envelope addressed to the taxpayer will be placed
the application blank and the envelope addressed to the collector in
which the taxpayer will return his application. The second envelope
addressed to the taxpayer will be held by the collector arranged to
correspond to his file of such forms received for the tax period just
closing and will be used to cover the special-tax stamp when issued.
In the upper right-hand corner of the envelope addressed to the col-
lector will be stamped, " Place postage here" or a similar legend.
When applications are received the card for the taxpayer in record
10 will be taken from the file, the proper entry made thereon, and the
card placed in a new file. Care should be taken to see that there has
been no change in the personnel of a partnership or cha.nge in address
of the taxpayer. If there has been, the change noted should imme-
diately be taken up with the taxpayer for an explana.tion to determine
whether a new liability has been incurred. The cards remaining in
old record 10 file will be delinquents or have discontinued business.
In either case the question should be taken up by correspondence and
early enough for the taxpayer to file his application and pay his tax
in time to avoid penalties should he be delinquent.
The plan above outlined must be followed by collectors, and in this
manner his records will always be up to date and without loss of time
and with the least labor.
14 BEOlJl.ATIONS CONCERNING ASSESSMENTS.
There is printed on the bottom of each application, blank space to
indicate the kind of remittance received. A check mark should be
placed in the proper" box" and just above a description of the remit-
tance if other than cash-e. g., if a draft," No. 647, First Natl. Bk.,
Mattoon " ; if a check, " Certified Bank of Ukia or post-office order
No. 3286, Albany "..,-this to be followed by the sir name of the clerk
receiving the remittance. In the upper right-hand corner of the ap-
plication the clerk who compared the application with and made en-
try on record 10 should write his name, and finally when the stamp is
issued the serial number of the stamp will be entered, followed by the
name of the issuing clerk. The application is now ready for perma-
nent filing and the file clerk is certain that all of the necessary steps
have been taken, and if an error is made the clerk responsible is on
record. The application is a complete history of the routine and
readily accessible.
Section 3172, Revised Statutes, as amended, reads:
Every collector shall, from time to time, cause his deputies to pro-
ceed through every part of his district nnd enquire after and con-
cerning all rersons therein who are liable to pay any internal-revenue
tax and al persons owning or having the care and management of
any objects hable to pay any tax, and to make a list of such persons
and enumerate said objects.
By a faithful execution of this law the department is convinced
that the necessary information can be had to enable the deputies to
obtain timely returns from all persons liable for special tax, e.xcept
those who conceal their business, on account of local prohibitory
laws, or for other reasons. Such persons can have no grounds for
complaining of hardship and injustice in the exaction of the 50 per
cent penalty for their failure to make the sworn returns within the
calendar month in which their business was commenced or criniinal
prosecution for such failure.
V. COLLECTOR'S SUMMONS OF PERSONS TO APPEAR, PRODUCE
BOOKS, AND TO TESTIFY RESPECTING OBJECTS LIABLE TO
TAX AND THE RETURNS THEREOF.
Said section 3173 amended lastly provides that-
If any person, on being notified or required as aforesaid, shall re-
fuse or ne~lect to render such list or return within the time reguired
as aforesaid or whenever any person who is required to dehver a
monthly or ~ther return of obJects subject to tax fails to do so at the
tliDe required, or delivers any return which, in the opinion of the
collector, is erroneous, false, or fraudulent, or contains any under-
valuation or understatement, or refuses to allow any regular author-
ized GovernJY,ent officer to examine the books of such person, firm, or
corporation It shall be lawful for the collector to summon such per-
son, or any other person having possession, custody, or care of books
B.EOUI.ATIONS OONOERNINO ASSESSMENTS. 15
of account containing entries relating to the business of such person,
or any other person he may deem proper, to appear before him
and produce such books, at a time and place named in the summons'
and to give testimony or answer interrogatories, under oath, respect-
ing any objects or income liable to tax or the returns thereof. The
collector may sl.tmmon any person residing or· found within the State
or Territory in which his dtstrict lies; and when the person intended
to be summoned does not reside and can not be found within such
State or Territory, he may enter any collection district where such
person may be found, and there make the examination herein author-
Ized. And to this end he may there exercise all the authority which
he mi~t lawfully exercise in the district for which he :was commis-
sionecf: Provided, That "person" as used in this section shall be
construed to include any corporation, joint-stock company or associ-
ation, or insurance company when such construction is necessary to
carry out its provisions.
It will be observed that the collector is authorized, under section
8173, Revised Statutes, to issue his summons, as aforesaid, in case of
refusal or neglect to make returns or in case of false or fraudulent
returns. Under the provisions· of section 1 of the act of August liS,
1876 (sec. 8168a, Compilation of 1911), it is his duty to see that all
laws and .regulations relating to the collection of internal taxes are
faithfully executed and complied with, and to aid in the prevention,
detection, and punishment of any frauds in relation thereto, and for
such purposes he is empowered to examine all persons, books, papers,
accounts, and premises, to administer oaths, and to summon a.ny
person to produce boolts and papers, or to apl'ear and testify, under
oath, before him.
The manner of service of summons is set forth in section 3174,
Revised Statutes. Section 3175, Revised Statutes, provides that in
case of fa.ilure to obey summons, or to give testimony, or to answer
interrogatories as required, the collector may apply to the judge of
the district court, or to a commissioner of the circuit court of the
United States for the district within which the person summoned
resides, for an attachment against him as for a contempt.
A taxpayer charged with making false returns must appear before
the proper collector by whom summoned for examination, with his
books. (See decision by Judge Blatchford, p. 1, vol. 9, Int. Rev.
Rec.)
It is no defense that the answers would tend to criminate witness,
inasmuch as, under the act of February 25, 1868 [now section 860,
Revised Statutes], no disclosures or admissions so made can be used
against him in criminal or quasi-criminal prosecutions. (See decision
by .Tudge Underwood, p. 107, vol. 10, Int. Rev. Rec.; U. S. v. Brown
ft al., 18 Int. Rev. Rec., 127; Fed. Cas. No. 14671.)
A collector of internal revenue is entitled under the law to examine
the books and papers belonging to banks, bankers, and others within
16 REGULATIONS CONCERNING ASSESSMENTS.
his district relating to their business and connected with the subjects
of taxation, and he is not bound to infonn the owners of his purpose
in making such examination.
Where a summons for the production of books and papers has been
issued by a collector of internal revenue, and such summons has
been duly served and not complied with, a United States district
judge may, upon application and proof of these facts, issue a writ of
attachment.
The law (sec. 3163a, Compilation of 1911 aforesaid) is not uncon-
stitutional in giving collectors the right to examine such books and
papers as show the operations of banks, etc., with the public, and
are connected with the internal revenue of the United States. (See
the decision by Judge Hill in the case of Stanwood v. Green, vol. 11,
Int. Rev. Rec., p. 134.)
Under section 3175, Revised Statutes, a judge or commissioner has
power to issue an attachment as for a contempt against a person sum-
moned by a collector for a refusal or neglect by such person to obey
the summons, to give testimony, or answer interrogatories. It has
been held, also, that the judge may, instead of an attachment, issue
a rule to show ca.use why an attachment should not issue. The appli-
cation of the collector in these cases is a proceeding in a civil cause,
and may be amended. It has been decided that, 'II!Tider the proviaiom
of law refwoduced fl8 section 9173, Revised Statutes, the collector is
not authorized to require the production of the books of a corpora-
tion in which the taxpayer is a shareholder, such books, in the mean-
ing of that provision, not being books relating to the trade or busi-
ness of the shareholder. (See decision by Judge Lowell, p. 133,
vol. 11, Record; Lee v. Chadwick, Fed. Cas. No. 2570.)
The protection to a person that he shall not be compelled to ·be a
witness against himself applies only to criminal cases, and does not
extend to a witness called under summons to appear before a collector
to give testimony and produce books relating to returns and assess-
ments, as this latter is a civil proceeding. The examination of books
under such summons is not an infringement of the fourth amend-
ment to the Constitution, providing against unreasonable searches, as
this clause is applicable to criminal cases only. The person sum-
moned having appeared and brought with him the books and papers
required can not lawfully refuse to exhibit the same to the collector
or to testify concerning them. (See decision by Judge Hillyer, p.
182, vol. 11, Record, in re StrouSe.)
Section 3173 of the Revised Statutes clothes collect<,)rS of internal
revenue with supervisory power over, and authorizes them to investi-
gate all accounts, lists, or returns made, or required to be made, to
them by any and all classes of persons liable to pay taxes upon any
REGULATIONS CONCERNING ASSESSMENTS. 17
property, trade, or business. (See decision by Judge Hopkins, con-
curred in by Judge David Davis, p. 100, vol. 14, Record; U. S. "·
Hodson, Fed. Cas. No. 15,376.)
VI. WHEN COLLECTORS OR . DEPUTY COLLECTORS MAY MAKE
RETURNS.
Section 3176, Revised Statutes, as amended by section 3 of the act
of March 1, 1879, and section 3<t, act of August 28, 1894, and the act
of September 8, 19161 requires that-
If any person, corporation, com.Pany, or aswciation fails to make
and file a return or list at the tlme prescribed by law, or makes,
willfully or otherwise, a false or fraudulent return or list, the col-
lector or deputy collector shall make the return or list from his own
knowledge and from such information as he can obtain through
testimony or otherwise. Any return or list so made and subscribed
by a collector or deputy collector shall be prima facie good and suffi-
cient for all legal purposes.
VII. OFFICERS MAY ENTER PREMISES WHERE TAXABLE ARTI-
CLES AJS.B PRODUCED OR STORED.
Section 3177, Revised Statutes, provides that-
Any collector, deputy collector, or inspector may enter, in the
day time, any building or place where any articles or objects subject
to tax are rr.ade, produced, or kept, within his district, so far as it
m~y be '!ecessary, for the purpose of .examining said articles or
ob~ects. • • Afld when such premises are open at night, such
officers may enter tbem while so open in the performance of their
official duties.
This section is made applicable to revenue agents by section 3152
as amended. · ;
Officers must have free and peaceable egress as well as ingress to
the places where they are authorized to make examination, and the
proprietors have no right to eject them. (Decision of United States
district court, northern district, New York, p. 8, vol. 15, Record.)
The law under which the national banks are incorporated does not
exempt them from examination by the internal-revenue officers men-
tioned in section 3177 of the Revised Statutes; but the authority of
such officers to make examinations can not be delegated to their
clerks. (Decision by Judge Cadwalader, p. 235, vol. 22, Record.)
VIII. COLLECTORS MAY EXAMINE PREMISES TO SEE THAT ALL
LAWS AND REGULATIONS RELATING TO THE COLLECTION OF
INTERNAL TAXES ARE FAITHFULLY EXECUTED AND COM-
PLIED WITH
Section 1 of the act of August 15, 1876 (sec. 3163a, Compilation of
1911), empowers every collector of internal revenue within his dis-
trict, for the purpose of seeing that all laws and regulations relating
24918"-18--2
18 REGULATIONS OONOERNING A88E88MENT8.

to the collection of internal taxes are faithfully executed and com-

plied with, and for the purpose of aiding in the prevention, de-
tection, and punishment of any frauds in relation thereto, and for
examination into the efficiency and conduct of all officers of internal
revenue, to examine all persons, books, papers, accounts, and premi- CHAPTER II.
ses; to administer. oaths, and to summon any person to produce
books and papers, or to appear and testify under oath before him, TAXES PAYABLE BY STAMPS.
and to compel a compliance with such summons, in the same manner These taxes are only assessable when not paid by stamp at the time
as he may do under sections 3178, 8174, and 8176, Revised Statutes. and in the manner required by law. The tax on spirits produced and
removed from the place where they were distilled and not deposited
IX. TAXABLE PROPERTY OWNED BY NONRESIDENTS.
in bonded warehouse as required by law is included in this list for
the reason that the section (3253, Rev. Stat.) levying this tax was
Section 8180, Revised Statutes, requires that-
evidently intended to secure the paym'ent of the gaflon tax which is
Whenever there are in any district any articles not owned or pos- payable by stamps.
sessed by or under the care or control of any person within such Page
district, and liable to be taxed, and of which no list has been trans- I. General instructiona lUI to special taxes ............................... . 21
mitted to the collector,.as required by law, the collector or one of his II. Special taxes enumerated with i~structions, rulings, and decisions
deputies shall enter the premises where such articles are situated and relative to each cliUIII .•••••••••••••.••••.••••..••..••.•.••••••••• , .• 31
shall take such view thereof as may be necessary1 and make lists of . III. Diatilled spirits ..................................................... . 98
the same, according to the form pre!icrib~d. Sa1d lists, being sub- IV. Export apirit atamps ................................................ . 104
scribed by such collector or deputy, shall be taken as sufficient lists V. Domestic and imported wines, liqueurs, cordials, etc .................. . 105
of such articles for all purposes. VI. Manufactured tobacco, snuff, cigars, cheroots, cigarettes, and cigarette
paper and tubes .....• , ........................................... . 107
X. LISTS OR RETURNS--WHEN TAKEN AND HOW DENOMINATED. VII. Fermented liquor .................................................. . 108
VIII. Oleomargarine ..................................••..........•.•••••. 109
Under section 3181, Revised Statutes, as amended by the act of IX. Butter (procelll! or renov11oted and adulterntod) ........................ . 111
X. Opium ..............•.. '........................................... . 112
February lB, 1875- XI. Playing cards ..................................................... .. 113
The lists of returns aforesaid shall, where not otherwise specially XII. Filled cheeae ............ , ......................................... .. 114
provided for, be taken with reference to the day fixed for that pur- XIII. Mixed ftour ............ '·; .......................................... . lUi
pose by this title as aforesaid; and where duties accrue at other and XIV. White phoaphorua matchea ........................................ .. 117
different times, the list shall be taken with reference to the time XV. Contracts of sale of cotton for future delivery, 2 cents per pound ..... . 117
when said taxes become due, and shall be denominated annual, WAR STAMP TAXES.'
monthly, and special lists or returns.
!Schedule A, act of Oct. 3, 1917.}
Bonds of indebtedneM.
Bonds, indemnity and surety.
Capital stock, iMUe.
Capital stock, sales or tranafer.
Produce, sales of, on exchange.
Drafts or checks payable otherwiae than on sight or on demand.
Conveyances.
Entry of any goods, wares or merchandiae at any customhouae.
Entry for withdrawal of any goods or merchandiae from customs bonded warehouae.
Pat~~~Sge tickets to foreign porte.
Proxies.
Powers of attorney.
Playing cards (in additioo to present tax).
Parcel poat packages.
• InstructloDB relatln to tbe -ment ol these lues wben not paid by stamp will be made tbe
mbjeot oiMperata reculauon..
19

'{ !
 REGULATIONS OONOERNINO A88ES8MK NTS. 21
20 REGULATIONS OONOEBNINO ASSESSMENT&.

SPECIAL TAXES. L INSTRUCTIONS. RULINGS, AND DECISIONS APPLICABLE TO

ALL SPECIAL TAXES.
The following are the special taxes now imposed by law, to wit:
Bee pep. OCCUPATION NOT TO BR CARBIBD ON TILL T.A.X 18 PAID.
Brewen of 1- than 500 bllr811 .....••.•••••••••••••••••••••••••••• •••••• $50
Brewen of 500 barreII or more .....•••••••••••••••••••••..•..•••••• ••••••• 100
31
31 .
No person can lawfully be engaged in or carry on any trade or
Manufacturerl of •tilll ...•••.........•.•.•••••••••••••.•••• ••••.••••••••• liO 37
And for each atill manufactured .•...•.•••••••••..••.•••• ·••..••••••••. 20 37 business hereinbefore mentioned until he has paid the special tax
And for each worm manufac'tured ............................... ; •••. 20 37 therefor imposed by section 3244. (See sec. 8232.)
Rectillen of ,_ than 500 barre II ...•••.•••.•.•.•.•••••.••.•••••••••• ••••. 100 31
Rect.i1len of 500 bllr811 or more ....••••••••.•••••.••.•.•••••••••••• ••••• 200 39
TIJIR OP PAYIIBN'I'.
Dealen, retail liquor ..••••.••...••.••••••••••••••••••••• ..••••••••••••.. 25 48
Dealen, wbolMa!e liquor •.••...••...••••••••.••••••••••..•.• .•• , •••••••• 100 65
Dealera in malt liquora, only reti.il. •.••••••.••.•••..•••.•••••••••.••••• •. 20 76 Special-tax payer, even though he makes sworn return within the
Dealen in malt liquor~, wholeAle .••.•••••••••••••.•.••.•.••••..••••• •••. liO 79 calendar month of his liability, is liable to criminal prosecution if
Retail dealen in oleomargarine ......••••••••••••••••••.••.••.••.•.• ••••.. 48 86
Wboleeale dealera in oleomargarine .•. : ••••••.•.•.••••••.•••••••••••.•••.. 480 87 he fails to pay the tax before commencing business and to post up
ManufactW'81'11 of oleomargarine ..•.•..............•...•.••••..•••.•• ••••. 600 81 hiS stamp in his place of business. (T. D. 20230, 1898.)
Manufacturel'll of r9novated or proc811! butter ..••..•••.••.••.•••.•••••••••. liO 92
Manufacturer~ of adulterated butter ....•..••..•.••••...•.•.••••••.••••• •. 600 89 WBBN BPBCIAL TAX BIICOIIBS DUB.
Whol-le dealer~ in adulterated butter ...•••••••••.••..••.••••••••••••••• 480 91
Retail dealera in adulterated' butter ...... :. ; •••••••.••••••• .'••.••••••••. 48 91
Manufacturel'll of Jilled c b -.•......••••••••••••••••.••••••••• ••••••••. 400 92
The special-tax year commences on the 1st day of July, and ends
Retail dealer~ in filled c h -.•.•..••.••••• ~ ..•••.•.....•.....•.•.....•.. 12 92 the 80th day of June, succeeding.
Wbol-le dealera in filled cb-e .................................... ... . 260 92 All special taxes become due on the 1st day of July in each year, or
Peraon~, firms, or corporation~ engaged in the bUBine~~ of making, packing, or on commencing any t'rade or business on which such tax is imposed.
repacking mixed flour .................................... ...•.•.•.... 12 92
Dealenanddistributol'll, importer~, etc., of opium or coca leav811 ••••••••••••• 1 93 In the former case the tax must be reckoned for one year, and in the
Broken .................................... ·•··· ••••.........••• .' •••••. .SO IS latter ease it shall be reckoned proportionately from the 1st dr..y of
Pawnbroker& .••.••••••••••••••••••••••••••••••• •••••.•.••..••••••••••. 50 94 · the month in which the liability to special tax commenced to the 1st
Ship brokera .................................... ...................... . 20 94 day of July following. (Sec. 8287, Rev. St:at., as amended by sec.
Cultombouae brokera .•••.•.•.••.......................••.• •••••••••••••• 10 94
Proprietor& of theater~, museum1, and concert he.lll: 68, act of Oct. 1, 1890.)
. Seating capacity of not more than 2110.... .... . . . . . . • . . . . . . . • • • • • • • • • • 1 25 94 Applicants for a special tax for a fractional part of a year must
Seating capacity of more than 250 and not exceeding 500............. 1110 94 calculate from the 1st day of the month in which they commence
Beating capacity of more than 500 and ~ot exceeding 800......... •• • • I 75 94
Seating capacity of more than 800••••..••••..........•....••••••••••. I 100 94 business, and must pay to the end of the special-tax year.
Proprietor& of cireu~e~ ...................· ............................... I 100 96
Proprietcra or agentl of public exhibitieilll or 1hon for money............. 10 96 DBLINQUBNT8 TO BR RRPORTI:D POR ASSRBBIIBNT.
Proprietor~ of bowling alleya or billiard room&, for each alley or table...... 5 96
Manufacturer~ of tobacco: · Section 8182 provides that the Commissioner of Internal Revenue
Wboee ~&1811 do not exceed 50,000 pound• per year .•••••••••••••••••• 3 97 is authorized and required to make inquiries, determinations, and
Wh011e ~&181 exceed 50,000 pound1 and not 100,000 ••.•••••.•..•.•.••• 6 97
Wb011e 111!81 exceed 100,000 pound1 and not 200,000 ........•......... 12 9'1 assessments of all taxes and penalties imposed by internal-revenue
Whoee 111181 exceed 200,000 pound1, at the rate of 8 centl per 1,000 laws, where such taxes have not been paid at the time and in the man-
pound1.or fraction thereof..... • . • • . . . . . . . • . • • • • • • • • • • • • • • • • • • • • • . • • • . • 97 ner provided by law. All special taxes, therefore, which are not paid
ManufactW'81'11 of cigara: before or during the mont'h in which the taxpayer commences busi-
Wboee 1&181 do not exceed 50,000 eige.rs per year .....••••••••••••••••• 2 17
Wb0118 ~&1011 exceed 50,000 cigars and not 100,000 .•.••••••••••••••••••• s 97 ness should be reported on the assessment list for the month in which
Wboee MIM l!'lfCI!f'id 100,000 cigal'll and not 200,000 .•••••••••..••••••••• 6 97 business was commenced for assessment:, or as soon thereafter as
Wb011e 11&181 exceed 200,000 cigal'll and not 400,000••................... 12 97 such special-tax liability is discovered, the authority to assess or re-
Wboee 1&181 exceed 400,000 cige.rs, at the rate of 5 centl per 1,000 cig&l'll assess being limited, by the section above referred .to, to the 15
or fraction thereof .............................. ·.......... ·'·...... .. .. 97
Manufacturel'l! of cig&fettel, including 1mall cigars weighing not more than m(\nths next succeeding the delivery to the collector of the list upon
3 pound1 per 1,000, at the rate of 3 centl for every 10,000 ci.garettel or which the assessmenL' should have been made. ·
fraction thereof. . . . . . . . .. . .. . . .. .. .. . .. .. .. . . . . .. . .. . . . .. .. .. . . . . .. . . .. .. 97
• rroYiclec! that In cities, town•~ or Ylllapa ot 11,000 lnhabltanta or • - tho amonat of
-~~ pa7ment ahall be one·balt Ol tbat abon atatec!.
TUDB OR BUSINESS TO BE REGISTERED BY PERSONS LIABLB TO TAX ON BLAND
PRESCRIBED BY TBB COIIIUSBIONER OF INTERNAL REVENUB.
Every person engaged in any trade or business on which a special
tax is imposed by law is required to register with the collector
of the district his name or style, place of residence, trade or business,
and the place where such trade or business is carried on. In case of
a firm or' company, the names of the several pel-sons constituting
the same, and their places of residence, should be so registered.
(Sec. 3238).
The returns of special-tax payers must be made under oath. (26
Int. Rev. Rec., 89; ibid., 69.)
The only lawful returns are those made on the forms prescribed
by the Commissioner of Internal Revenue and approved by the
Secretary of the Treasury. (Sec. 8178, R. S., as amended.)
The provision ofthe law (sec. 8173, Rev. Stat., as amended) which
authorizes the collector or deputy collector to make a return for a
person liable to special tax who declares to the collector or deputy
the character of his business refers to the return on the prescribed
form, which must be filled up and delivered by the collector or deputy
to the special-tax payer for the latter's signature and oath.
A person intending to engage in a business or occupation for
which a special tax is required to be paid must himself sign and
swear to the return on the prescribed form. (T. D. 1416, Sept. 9,
1908.) In-case of a firm or company the names of all the members
thereof must be disclosed (T.. D. 1397, July 15, 1908; T. D. 49,
Feb. 27, 1900), but any responsible member thereof may make the
return under his oath.
In case of a corporation the return must give the names of the
officers of the corporation and the capacity in whith they are author-
ized to act. The return may be made by the. officer authorized to
sign such returns. (T. D. 1165, May 9, 1907.)
WRBN RETURNS SHOULD BB FILBD.
Every person or firm liable to special tax must, during the month
in 'which his liability begins, file, and thereafter while thus liable,
not later than the 31st day of July of each year, again file with the
collector or .deputy collector a sworn return on Form 11 or other
forms prescribed by the Commissioner of Internal Revenue and
approved by the Secretary of the Treasury, and pay to such officer
the amount of the tax, when he will be furnished with a special-tax
stamp, which must be at all times conspicuously displayed in his or
their place of business.
See, also, section 3237 as amended, which provides as follows:
• • • And it shall be the duty of special-tax payers to render
their returns to the deputy collector at such times within the calen-
dar month in which the special-tax liability commenced as shall
enable him to receive such returns, duly signed ·and verified, not later
-than the last day of the month, except in cases of sickness or absence,
as provided for in section three thousand one hundred and seventy-
six of the Revised Statutes. ,
For failure to render to the collectors the proper returns within
the prescribed time see rulings and decisions under Para"raph VII,
Chapter III, page 142, relative to 60 per cent and 100 per cent
penalties.
8TAIIP8 FOR 8PBCIAL TAXBB.
All special taxes imposed by law, including the tax on stills or
worms, must be paid by the stamps denoting the tax. (Sec. 3238.)
Special-tax stamps mny be issued to persons carrying on the busi- ·
ness of retail dealers in liquors, retail dealers in malt liquors, upon
passenger railroad trains or upon steamboats or other vessels engaged
in the business of carrying passengers. (Sec. 3283a.)
Special-tax stamps will be transmitted by ordinary mail unless the
person or firm ordering the same desire that they be transmitted by
registered mail, in which case 8 cents additional should accompany
the application. · ·
The firm name is the only name that is necessal"J in a special-tax .
stamp issued to a partnership. (T. D. 1008, June 2, 1906.)
When special-tax stamps have been lost or destroyed or where the
~arne have been taken possession of by State authorities, certificates
of payment of the special tax are to be issued by collectors in lieu
thereof. (See T. D. 1305, Feb. 8, 1908.)
Every person engaged in any business or employment who is thereby
made. liable to a special tax, must place and keep conspicuously in
his establishment or place of business all stamps denoting the pay-
ment of said special tax. (Sec. 8239; T. D. 1826, Jan. 7, 1913.) Is-
&uance of special-tax stamps to liquor dealers in prohibition territory.
No authority to refuse to issue the stamp, which is not a license but
merely a receipt for the tax, and the only one which can be given.
Spectial-tax stamps are merely receipts for the tax, and carry
no privileges except immunity from prosecution for ·nonpayment
thereof. (T. D. 1484, Apr. 21, 1909.) Such stamp when issued to
steamboats or other vessels carrying passengers or to railroad pas-
senger trains does not authorize sales in prohibition territory. (See
T. D. 1477, Apr. 3, 1909.)
Collectors or their deputies are forbidden to issue receipts for .
moneys received in payment of taxes which are payable by stamps.
(Sec. 3183 R. S •• Cir. 595, and T. D. 297, Mar. 11, 1901.)
 118 REGULATIONS CONCERNING ASSESSMENTS,
COIIUIISBIONER. TO A88E88 WBBN TAX IB NOT PAID BY BTAJIP,
Section 11 of said act provides that the tax imposed by section 3
shall be paid by the seller of the cotton involved in the contract of
sale, by means of stamps, which shall be affixed to such contract or
to the memoranda evidencing the same. Article 24, Regulations
No. 36, governing the collection of the tax unde• the United States
cotton-futures act, approved August 11, 1916, makes the provisions
of internal-revenue laws of the United States, s<i far as applicable,
apply to said act and Regulations.
All taxes, therefore, due on contracts of sale of any cotton for
future delivery not exempt by the provisions of the act of August
11, 1916, not paid at the .time or in thtlo manner required by law,
should be reported for assessment.
:I
~
j 8880ciations, and insurance companies (see Heg. No. 33).
,, l.
CHAPTER III.
TAXES NOT PAYABLE BY STAMPS, INCLUDING ASSESS-
ABLE PENALTIES OF 50 AND 100 PER CENT.
All taxes not payable by stamps must be assessed. In the sub-
joined lists these taxes have been arranged into general classes,
viz, those imposed by Title XXXV, Revised Statutes, and subsequent
acts now in force.
These tax.es should be receipted for by the collector or deputy on
Form 1, prescribed January, 1917. (See p. 168 as to the receipts
which may be issued in addition to those on Form 1.)
Pa1o.
I. Tax on deficiencies in production of spirits ...............•.•.•••••••. 121
II. Tax on exce88 of materials used in production of spirits ......••.•..•••.• 121
III. Tax on deficiencies of spirits on exportation ..............•...•...•••.. 134
IV. Tax on circulation of banks and bankers ............................ .. 136
V. Taxes on articles imported from Porto Rico .......................... .. HO
VI. Tax on brandy used in, the fort.ification of wine ............•.......... 141
VII. Penalties of 50 per cent and 100 per cent ............................ . H~
VIII. Tax on the net income of individuals, corporations, joint-stock companies,
IX. Estate tax (see Heg. No. 37).
a X. Taxes imposed by the act of October 3, 1917, on-
Beverages:
Prepared sirups or extracts, intended for 1.116 in the manufacture
or production of beverages.
Unfermented grape juice, soft drinks, or artificial mineral waters
(not carbonated), and fermented liquors containing less than
one-half of 1 por cent of alcohol.
Natural mineral waters or table waters.
Carbonic acid gas in drums or other containers (intended for use
in the manufacture or .production of carbonated waters or
other drinksi.
Facilities furnished by public utilities-
(a) Transportation by rail or water or by any form of mechan-
ical motor power when in competition with carriers by
rail or water of property by freight consigned from one
point in the United States to another.
(b) Transportation of any package, parcel, or shipment by
expre88 from one point in the United States over
regular routes between fixed terminals.
•Separate regulatlooa covomiD& the aasessmant aod collootloo of th- tax• will be pr...,..lbod.
119
 120 B.EGULATIONB CONCERNING AB8EB8'MENT8.
' '
1 :X. Tuee imposed by the act of October 3, 1817, on-Continued.
Beve~Continued. · OF MATERIALS USED, IN TBB PRODUctiON OF DISTILLED
Facilitiee furnished by public utiliti-Continued.
(c) Tnr.nsportation of pereoDII by rail or water, or by any
form of mechanical motor power on a regular et~tab­
liehed JiBe when in competition with carriers by rail or
water from one point in the United States to another
or to any point in Canada or M'exiCQ.
(d) TrallllpGrtation of oil by pipe line. . sioner of Internal Revenue shall inquire and determine whether the
(•) Telegraph, telepho~e, or. ~io ~illpatch, ~~· or
convenation, wh1ch ongtnates 1n the Un1ted States
and for the tran~miMiion of which a charge of 1& centl
or more ill impoeed.
Iomrance: ..
Life marine inland, fire, and cuualty pohCles.
Balee b; manuf~turen, producers, or importers ·of the following
articlee, and floor taxee on the articlee enumerated in paragraphll
~>.w.w.oo.oo.w.oo.. .
(o) Automobile~~, automobile trucks, automoblle wagons, and
motorcycles. · law, he shall make an assessment against the distiller at the rate of
(II) Piano players, graphophones, phonographs, talking ma.
chinee, and records used in' connection with any musical
instruments, piano player, graphophone, phonograph, or
talking machine.
(e) :Moving-picture fil~ (which have no~ b_een ex~).
(d) POiitive moving-p1cture films (colltainlDg a p1cture ready
for projection).
(•) .Jewelry, real or imitation. . •
00 Tennis rackets, golf clubs, baseball bats, 1acro1111e stic~a,
balls of all kinds, including bueball1, footballs, tenn11,
(101f,lacr0118, billiard, and pool balls, fiehingrodaand reels,
billiard and pool tablee, ch- and checker boards ~d
piecee, dice, gamee and parts of gamee, except piayJDg
· cards and children's ·toys and games.
(g) Perfumee, -ncee, extracts, toilet waters, etc.
(h) Pille, tablets, powders, etc.
(i) Chewing gum.
(J) Camerae. . d _n
Ple8sure boate-Ueers of yachts, pleuure boats, power boats, an -.u•
ing boats of over 6- net toDII and motor boats with .fixed engines.
Admi.aeiona and duee- . .
Admilaion to any place, including ldmillion by .-eon ticket or
eubiiCI'iption. .
Dues or membership fees (including initiation fees) to any aoct~,
athletic, or sporting club or orianization when such duee are m
exc- of S12 per year. • . .
XI. special ucille tax by corporatioDII, joint-atock co~pan1ea, or UIOI.'JatioDII.
• XII. Exc-profits tax on corporatioDII and partnerships.
. i
--,hparahrepiaUo.;;;•cu--11114ooUOOU.;--;;r;._. ~will~ pr-lbed.
REGULATIONS CONCERNING ASSESSMENTS. 121
I AND II. ASSESSMENTS FOR DEFICIENCIES, AND FOR EXCESIJ
SPIRITS. .
Section 8309, Revised Statutes, as amended by section 60 of an
act approved August 28, 1894, requires that-
On the receipt of the distiller's return in each month the Commis-
distiller has accounted for all the grain or molasses used and all the
spirits produced by him in the precedintt month. If he is satisfied
that the distiller has reported all the sptrits produced by him, and
the quantity so reported is found to be less tlian eighty per centum
of the producing capacity of the distillery as estimated according to
law, he shall make an assessment for such deficiency at the rate of
$1.10 for every proof gallon. In determining the quantity of grain
used, fifty-six pounds shall be accounted as a bushel; and if the
commisioner finds that the distiller has used an_y gt·ain or molasses
in excess of the capacity of his distillery as estimated according to
$1.10 for ever1 proof gallon of spirits that should have been produced
from the gram or molasses so used in excess, which assessment shall
be made whether the quantity of spirits reported is equal to or exceeds
eighty per centum of the producing capacity of the distillery. If the
commiBIIioner finds that the distiller has not accounted for all the
spirits produced by him, he shall, from all the·evidence he can obtain,
determme what quantity. of spirits was actually produced by such
distiller, and an assessment sha]] be mnde for the difference between
the quantity reported and the quantity shown to have been actually
J>roduced, at the rate of $1.10 for every proof gallon: Provided, That
the actual product shall be aSIIumed to be in no case less than eighty
per centum of the producing capacity of the distillery as estimated
according to law.
• • • • • • •
GRAIN AND IIOLAS8BS DISTILLBRIB8. 1
The capacity·of a distillery is fixed by survey as provided by law
(sec. 3264, ReY. Stats., as amended by sec. 5 of the act of Mar. 1,
1879, p. 164, Comp. of 1911, as amended by par. 1, sec. 402, act Sept.
81 1916) and by regulations made in pursuance of law. (See Regs. No.
7, revised July 10, 1914, pp. 19 to 24, and T. D. 2~93, Oct. 7, 1916.)
Except in distilleries operated on th.- filtration-aeration principle,
the mode of determining 80 per cent of the producing capacity of
the distillery for the month is by multiplying the number of gallons
149
fixed by the survey as the product for 24 hours by the number of
• Tbeoe reculatlool apply to all dlltlllerlel ucept tboae lo wblcb braody 11 made fro01
appleo, peaches, gra~•. ~aro, ploeapplea, oranges, apricots, berrlea, plum•. pawpawo,
~l'llmmoo1, pruoe1, ftge, or rberriPo, or wine or frnlt pomace reolduum containing artl·
dclal oweeteolnr u•ed In tbe monufocture of wloP excluolvely, l)r oweetened grape cheese.
under pro\'IIIODI of the act of Sept, 8, 1916, aDd dlatlllerlel operated OD the dltratloD·
aentloo prloclple.
160 REGULATIONS OONOEBNING ASSESSMENTS.
above section, issuing a receipt therefor on Form 1, ~nd will deposit
the same to the credit of the Treasurer of the Un1ted States, and
report such action on Form 58. . CHAPTER VI.
The act of June 21 1906 providing that collectors may furn1sh
prosecuting officers of • State, county, or -municipalily cop~es of
Recwd 10, empowers a collector to furnish a C?PY of an_y port101;1 of
that record requested. In taxing the cost of thw transcn~t o~ record
each figure is one word. The rule of telegrap~ coJ:?pamea m com-
lmting the cost of a telegram should' be followed m th1s_matter. , (See
T. D. 1036, Aug. 20, 1906.) • . : prepare six monthly assessment lists and lists of advance collections,
T. D. 1050, October 12, 1906.~wrtified copta from Zut of Bpecwl-
tam paywr1-Scope of act of JuM 141, 1~06: Th~ act of June 21,
1906 providing for the giving out of certified cop1es by collectors to ·
pr~uting officers does not affect the operation of ~be regulatio~s
which prohibit coUectors from giving out ~nf.ormatlon f~om their .
records in any other manner, or from testifymg orally m regard ·
thereto. This act simply emphasizes the . regulati_ons referre~ to,
and they remain in force with the exception specifically. provtded
for by this act.
T. D. 1164, May 8, 1901.-F~~hing Uata ~~ apecial-ta:rJ pa~era:
Instructions relative to furnishmg hats of spec1al-t~x payers to S~ate
prosecuting officers, under the provisions of sectiOn 3240~ Revised
. .
Statutes as ame-nded by the act of June 21, 19Q6.
relat~ve to names of s~e~Ia.l­
T. D. ia98, July 16, 1908: Information
tax payers will be furnished only to prosecutiOn officers a.s provtded
by the act of June 21, 1906.
T. D. 1619, April 23, 1910.-0opieB of r~cords: It is ndt necessary
to secure specia.l permission to furnish copies of Record 10 t;e. prose-
cuting officer&
INSTRUCTIONS RELATIVE TO THE DISPOSITION OF AS-
SESSMENT LISTS, AND THE COLLECTION OF TAXES
ASSESSED, INCLUDING PENALTIES AND INTEREST
DUE THEREON.
1. Beginning with the lists for Ja.nuary, 1918, collectors will
. . . . a:~~= r
each complete in itself, as follows:
·~ ·-~:~~:
Division. Form used.
lfl..,.llaneoua........ ........ 23
2 Tol>acco. .• • . . • • • • . •• •• •• • . .. 23.. •• . •• . • • . . • .
a DlstiUecUplrUr- •• . • • . • . . . .. 23..............
6 Estate~ .................... 23
e Sales tax. . . • . . • • • . . . . • . . . . . .. 7311
Special -instructions relative to the manner in which items are
to be -l'eported on 'the a.ssessment lists a.re printed in Ac. Mim. 1655
and T. Mim. 1728 for the guidance of collectors.
These instructions should be carefully read and strictly observed,
and when it· is noted that a collector has failed to observe any one
of these instructions in the preparation of his list, his attention will
· be called to the particular instruction ~hich has not been followed.
If it shall be discovered that this instruction is repeatedly ignored
therea.fter the failure to observe the same will be considered a gross
neglect of duty Clllllng for special attention.
· , Collectors. are specially cautioned against leaving their deputies
with too sma.ll a supply of Forms 24.
No list prepared by a collector will cover a less period than one
calendar month. The last list prepared by an outgoing collector will
be for the last full month of his term of office; and the first list of
the it.coming collector will be for the full calendar month during
which he enters upon the duties of his office.
In case the calculation of the deficiency taxes will, in any month,
delay the transmission of the list to the Commissioner beyond the
lOth day of the month in which it should be sent, the collector will
report the amount which he finds to be due on his next monthly
list. He must not accept without question the amounts certified to
him on 'Forni 6985, nor, when he ha.s the proper data for calculating
such assessments, should he await. the arrival of Form 6985 before
making such cBJculation and reporting the amount to be assessed,
but amounts certified on Form 6985 must be reported on Form 23
from mrinth to month until disposed of, (See, as to mode of mnking
such calculations, Regs. No.7, revised July 10, 1914, pp. 82 to 86.)
24918°--18----11 161

162 REGULATIO NS CONCERNIN G ASSESSMEN TS.;
When the tax on brandy distilled from apples,, grapes, peaches,
1>ears, pineapples, oranges, apricots, berries, plur;ns, paw paw~, per-
simmons, prunes, figs, or cherries, o~ wine or frmt pomace .residuum
containing artificial sweetening used m the manufacture of wme exclu-
sively or sweetened grape cheese under the provisions of the act
of Se~tember 8, 1916, exclusively, is reported for assessme~t for de-
fault in the payment thereof (see p. 21~, R~gs. No. 7, revised July
10, 1914), the words" Fruit branrly" ana senal numbers of pa:ckae:~
will be entered in column No. 7. . instruction s in regard to this penalty and interest. see these Regula-
Form 6983 should bo returned by letter in time to be conSidered
with the list on which reported for assessment.
In all cases where fruit distillers, in reply to notice on Form 6983
(see pp. 221 to 223, Regs. No.7 of 1914), furnish evid~nce intended
to show that. assessment should not be made, such evidence should
be certified to by t.he deputy collector of th~ d.ivision i.n which ~he
distiller resides, and forwarded to the Comm1~10?er, w1th. the opm·
ion and recommendation of the collector, who will state lD column
No.7 of Fonn 23 1 "Evidence furnished in letter dated--. "
In 'case a fruit distiller fails to return Form 6983 or to acknowl-
edge the receipt thereof the collector .will report: the distiller fol'
assessment and transmit by letter a certificate ~f the depu.ty c~l:eclol'
as to service of the notice on the distiller, or 1~ case ~f mabtht! to
reach the distiller, of such service on the suret1es to. his bon?, F or.1~
30l, and state in column No. 7 of Form 23, "Rece1pt furnished m
lett'er dated - · " . for a current period or one tt~at has expired, except when the tax
Collectors will not report for assessment on hsts "
Form 23, stamp-
tax branuy," apparently due from fruit distil~ers on re~ort~ o~ re,·~-
nts or special examining officers unbl the frmt distiller IS
nue age . · f th
notified of such proposed assessment, nor until t~e que,st:ton o
liability of the distiller under section 3309, Rey1sed Statutes, hns
been determined.
If after the determination of the liability under section .. a::W?,
Revised Statures, and after notifying the distiller, no expla?ai1on IS
·Ived from him within 30 days thereafter, the collector will rep0rt
r ece .h t .
the amount found due for assessment on Form 23 Wit no e m
column 7 thereof ':No explanation received.-"
If the distiller can by affidavit show to the satisfaction of the col·
lector that such assessment ought not to be m~de ~he collector will
forward all the papers, with his recommendatiOn m the matter, to
this office, and note in column headed " Description of Item " of
Form 2~ "Evidence furnished in letter dated~·"
UnusJal care should be taken in regard to spectal tax~s and pen-
altie.<~. Any 9ollection in excess of the amounts charged m Form· 68
will be includ~d in Form 23. (See T. D. 289, Feb. 25, 1901.)
&EG~LA':tlONS CONCERNIN 'G ASSESSMEN TS. 168
. If a special ta~ or other tax previously abated is entered on this
form after it:s collection, the fact of previous abatement should be
stated and reference made to the list, folio, and line on which the
assessment was made.
In reporting the collections of 6 per cent penalty and 1 per cent
interest in accordance with the provisions of sections 3184, 8185, and
3187, Revised Statutes, the collector will state on what assessments
the collections are made, specifying the list, folio, and line, as well
as the name of the taxpayer and the article and occupation. For
tions, page HI~, and Regulations No. 14, :revised October liS, 1911,
page 16.
, When the collector receives money from the clerk of a court and
reports on Form 23, part 2, only a portion of the amount ~ipted
_for or received, he will state in the column headed" Descriptio n" the
amount .reported on prevtous lists, giving the amounts reported on
eac~ 1 and in case any portion of the amount receipted for should not
be charged to him he will state how much and whv he should not be
cbargoo. ·
The proi>er stamp should be issued 'for the special tax or for the btll:
on t~ ~rticle for which the tax is intended to be paid, if the same is
in existence and accessible, and should be attached to said article
as .evidence of the payment of the tax. All money pai(t on aceount
of a special tax should be devoted to the purchase of a special-tax
stamp covering the liability incurred, whether the same is intended
has been previously assessed and'subsequently abated as erroneous.
Receipts on Form 1.shoi.tld be issued for such taxes as are not pay-
able by stamps, and for 50 per cent and 100 per cent penalties.
e T. D. 2226, ~uly 14, 1911S: Collectors may. sign, in addition to regu-
lation recejpts (Form 1), what is kno-wn as" Commercial receipts,"
but should write across the face of such receipts, "Not an oft\cial
receipt."
T. D. 2341, June 19, 1916: Deputy collectors may issue personal
receipts for moneys collected, substantially in the following form:
"Received of John Doe.$-- -, to be forwarded to the collector
to cover special tax a s - . " Such a receipt is not in violation of
section 3183, which prohibits the issuance of a receipt in lieu of a
stamp.
Amounts included in the sum accepted and induded in offers in
compromise such as specific penalty, 5 per cent penalty. costs and
interest, should• be .included in Form 23, Part 2, the number of the
certificate of deposit, and the .correct. source of revenue being given
under" Description of Item."
164 REGULATIONS COliCEBNING ASSESSMENTB.
The commissioner will inquire, detennine, assess, and enter the
amounts ascertained to be assessable, including the a~ounts ret~rned
by the collector, if found correct. In the case of spec1~l taxes, d the
serial number of the stamp is not reported, the. tax ~Ill be ~d.
Amounts entered in Fonn 23, Parts 1 and 2, wlll be mclu~ed 1D the
amount stated on Fonn 23, Part 1, but the amounts entered m colu~n
of " Remarks" will not be entered in the receipt. The collecto~ will,
however, exercise the same care in collecting th~ taxes as. m the
c~ of taxes included in Form 23, Part 1. He Wlll also receipt for
these taxes and make monthly reports of the same oc Fonn 826, and
in accordance with instructions hereto gi~en.
Care should be exercised to have each hst on Forms 2~, as complete
as possible when sent to the commissioner; but any tax ma~ve~ntly
'tted should be included in the list for the next month, with a note
;~~fly explaining the cause of delay. Failure to include in that list
any such amount will be deemed a serious neglect of duty by the ~~­
lector so omitting the same. If it Blw.ll be ~i8c01Jer~d tha! a ~a4' which
,A.O'Uld have been rep()7'ted for tUBeBBmtmt on agtven ~t u .not re-
ported on that lilt, nor on either of the two nell't ~ucceedtng lutB, the
iBBion on the part of the collect()7' to rep()7't w•U be regarded tU a
: : of gr08, neglect calling /()7' Bpecial action. If the list for any
given month transmitted to the collector is ~ncomplete by reason of
the assessment against any person .or finn bemg too small, or by rea-
n of an omission to make an assessment recommended, the name of
:e person against whom the collector ~esires the ~ent to be
made, with the proper amount stated, Will be entered by hun on the
list for the following month.
If the collector inadvertently neglects to .report an amount ~or
assessment for any given month, the error Will usual~y be remedied
by reporting the amount on the list for the suc~eedmg ~ont~. If,
however, a month's delay would render th.e ~ent mvahd by
reason of the liS months' limitation, a special h~ will be prepared
for the item, if the amount invoh·ed or tile circumstan.:es wa~­
rant such action. In case the collecwr thinks that the amount certl-
fi' d to hiD\ on Form 23 is incorrect by reason of an erroneous assess-
O:ent, he will not state another amoUJLt in his Fonn IS1b, unless there
should be an error in the footing uv In the latter case the collec~r
will not return the list, but should "t once report the. fact ~ tlus
office with a statement showing the page and column 1n :W~Ich t~e
error IS· t o be found , when , if the facts warrant, the commiSSion wlll
authorize the collector to make the necessa'! changes. .
Erroneous assessments will be ad) usted m the fol~owmg ma~mer.
If too large, by claim for abatement ~f the.amount.m excess; If ~he
assessment is too small, or in amount IS omitted which should be m-
cluded, the deficiency or amoum omitted should be reported for
BBOULATIONS CONCERNING ASSESSMENTB. 165
assessment on the next succeeding list; if a special tax is assessed for
the wrong period, a claim for abatement should be filed for the same
and the proper period should be reported on the next list for assess-
ment.
On the list ~ing returned by the commissioner the collector will
serve notice on Form 17, and collect the amounts due, and fill up in
ink the blank spaces under " Notices of assessment issued as follows."
Collectors will obsene great care in serving the notices ·referred
to on page 167 to make the service upon the party liab~ to the ·tatiJ,
in order that the lien may be perfected against the party liable, with
interest, penalties, and costs, as provided by section 8186. (See de-
cision of the United States Circuit Court, Eastern District of Mis-
souri, in th.e case of United States ..,, Pacific Railroad Co., 28 Rec.,
p. as•.) Section 8186 of the Revised Statutes, as amended, provides
that-
If any person liable to pay any tax neglects or refuses to pa_y the
same after demand, the amount shall be a lien in favor of the United
States from the time when the assessment list was received by the
collectOr, except when otherwise provided, until paid, with the mter-
est, penalties, and costs that rnay accrue in addition thereto, upon all
property and rights to property belonging to such person.
'l'his section is further amended by the act ~pproved March 4, 1918,
providing that such lien shall not be valid as against any mortgagee,
purchaser, or judgment creditor until such lien shall be fiied by the
collector in the office of the proper clerk of the United States djstrict
court or in the office of the proper registrar or recorder of aeeds
where the State law authorizes such filing.
Notice of such lien should be filed by the collector on Form 668
iri doubtful cases or where large sums are involved as soon as prac-
ticable after the assessment list is received by him and he is of the
opinion that such action is advisable in order to protect the interests
of the Go,·ernment. (See instructions relating to filing notices of
liens lor taxes and of the discharge of the same, as set forth..in T. D.
1841, March 18, 1918.)
Collectors will also be careful to enter in each notice the day on
which the tax must be paid. Where the date of payment is not fixed
by the usual 10 days' noticr., extraordinary care sho\lld be exercised
in order that the taxpayer may be correctly informed as to the last
day on which paymenhrnlly be made without incurring penalty and
interest on _the amount due.
. OIBTUINT POR TAXES.
Section 3187, Revised Statutes, prol•ides:
If any person liable to pay any taxes neglects or refuRes to pay
the same within t~n days after notice and demand, it shall be lawful
for the collector or his dep11ty to collf'ct the said taxes, with five per
 REGULA TIONS OONCER NJNO ASSESS MENTS.
161
166 REGULA TIONS OONOER NING ASSESS MENTS.

t and ~:~:n~~.J bD. 1654) • as the debt i~ liquida ted to the extent of the
centum additio nal thereto , and interest as aforesa id, by distrain of the bond f not be mainta ined on tht·
I h y thP collector, nnd SUit can
• of the foods, chattels , or effects • • • d
sale • •
• • ·st or t .e amoun t of t.he otfp,r of the United States. (Un"t I e
person delinquent. ates v. Tnplet t, 22 Int. Rev., 207.)
If the taxes due are not paid within the time set forth in notice Col1ectors should be go verned accord'mgly and In .
no case shoirld
b'd b
on Form 17, the collector will at once issue demand for the sa.me1
'
n I . e made f.or proper ty for the full amount of tnx unless the
, on Form 21, and if not paid within 10 . . ~
with penalty and interest apprais ed or estimat ed cnsh value of the ro
days after service of Form 21, Form 69 (distra int warran t) ·must prior lien~ approx imate at least double t~nt ~~?~n~x cl~stv. elotf' all
as · egu n Ions
be at once issued. Collectors have no discreti on in this matter, N o. 12 revised provid e:
the statute is mandat ory, and failure on their part to comply there- ,
Real estate seized nnd e~ d'rs t rn.mt ·
with will subject them to the liabilities prescri bed against their offi- offered at a mini ~nd offered for snle should be
the land, but in :u~a;;r~~r~r~nanly one-h~1f the cas}). value
of
cial bonds qy section 3218, Revised Statute s. ·
.The collector will authori ze his deputy to levy upon all propert
y and all expenses of levy and sale in~lt~~ tax,llm~ erest, and penalty ,
such as are exempt by the provisi ons in~. If no 'person offers for said' esta ~e :~g a c nrges f~r a~~ertis­
and rights to propert y, except ~ amoun t of the m1mmum
price, the officer mak'11 th
of section 3187, belonging to any person, or on which said lien exists,- 1
United States for no ) ; e sue shoulq hld the proper tv in for
the
who neglects or refuses to pay within 10 days after notice and
de-
object, which is to preve~f~ hessauml tfhan Is. nedcessn ry to .e-ffectu ate the
t a-/.d penalty for non- . e or an ma equate pnce.
mand, for the sum due, togethe r with interes
paymen t and such further sum as shall be sufficient for the costs o.pd Sectwn 3205 provide s that whenever an
real, which is seized and sold bY not"ICe ofyl nw pro~erty, personal or
e'tpenses of suchlev y. _ . IS not suffi · t t
·f Cle? o
Section 3190, Revised Statute s, provides the method of procedure ~ntis y the claun of the United States for which' d'. t .
y Jg made, the collector may thereaf ter, and
as oftenl ::~:t or seu:ure
in making the distrain t, and section 3191 provide s that when propert seize and II in . e same may
is seized be necessary, proceed to
h.ke t ma~ner, any other
has not been paid,
proper ty liable to seizure of the pe~~
subject to tax,· but upon which the tax
ng
upon distrain t and sold, the amount of such tax shall, after deducti
sale, be first approp riated out of the proceed s exists, until the amoun t due from him t ng~~s Wlt w. ohm such claim
all expenses,
the expenses of said is fully paid. ' oge er
thereof to tM paymen t of the ta.e. f .
. Proper ty which is sold upon distrain t and is itself subject to tax Special attentio n is called to the fact thnt th 1
P!oper ty under distrai nt proceedings is require d b; :c;io~ ai~~s~al
which has not been paid may be p·trcho.sed for the United States nor more titan eo d ' ~
VIsed Statute s, be mode in not leaa than 10
under the provisions of section 3192, where the amoun t bid for such estate in not z:;:·t~n
by section 8197, Revised Statute s, in case of real
property is not equal to the amount of the tax. No _provision is made owner an
a:u~horizing a collector to purchas e under distrai nt
other personal eo n07 more titan 40 daya from the date of notification to thethe
propert y than that noted. po~ssodrbof tlhe proper ty and the publica tion or posting of not,·coer
reqmre y aw.
11. payment of the amount due with other charges is made to .the ..
, The sale may be adjourn ed from time to time b h
officer charged with the collection prior to the sale, the goods, chat~ls the t~nm~ sections of law when deemed advisable byytht eo e ffiprovishlons of
d to the owner or po~r . cer c arged
and effects distrain ed should be returne w"th th ~o11. ectiOn, • b
ut not for a time to exceed 30 da s in all
When goods, chattels, or effects sufficient to satisfy the taxes im-
posed upon any person are not found by the collector, he is author-
1 e
. '::ere lt lS found, therefo re, that items are carried
r against a tax n e f
:s outstn~ding
m e accounts of a collecto
ized by section 3196 to collect the same by seizure and sale of real 90 days after the receipt of the li"t by h"lm h p .Yll r or more thnn
· • e WI report such it
estate. on supp I e~ental sheets .of Fol'm 325 with entries in the p per_ em~ ro
Section 3197 provides if no person offers for said real estate the umn of Bald form ' showm g the dnte of Jssumg . . F orm 69 a d t:ol
h
minimum price, the officer shall declare the same purchased for the daJms
.
for abatem ent have been filed s
erroneo us (on
n
Fo
wnet
47)
er
a
United States; otherwise the same shall be declared to be sold to the .
or u~collec~Jble (on Form 53)' otherwise collectors wil rm .
highest bidder. to give satisfac tory explan ation by letter of the d 1 I. be requ•~
d
When real estate is offered for sale under warran t of distrain t and the worran~ of distrain t and collecting the amoun~ nJu;nw~:~f~t 8 ~~g.
no
is bid on for the Uniteu Stlltes, the amoun t bid should be for hme prescribed by law, as noted above:
larger a sum than is nt!cessary to preven t the sale for an inadequ ate
1'68 REOUI.A TIONS CONCER NING ASSESS MENTS.

No detaile d report aa to balancea out8tan ding will be required on

but
FDNn 3fJ5 within 90 days after th.e receipt of th.e assessment list,
aggreg ate stateme nt of th.e
IIUCh balances slwuld be reporte d in t/&e
account.
The mere filing of a claim by the taxpay er that the assessment of INDEX.
of
the tax demanded is erroneous does not operate as a suspension
the duty of the collecto r
the collection of the tax or make it any less Abatem ent of ta:Jtee:
to exercise due diligence to preven t the collecti on of the tax being ~· h.!...
De_fi?ie~ciee of diatillerw, etc., in certain c
jeopardized. He should, if he thinks the interests of the Government Spmt8 loet by leakage during t;.,.n-~ · • • · · · · · SS30b
.-· · · · · · · ·" · ·..........
'duri --yurtati~n· for export
SS39a 12•.
er IS.
require such action, proceed to collect the tax and leave the taxpay ng transportation to manufac turing
to his remedy by claim on Form 46. d wa.rehoulle8 ......... 184
See regulations No. 14, page 4, edition of 1911, as to credit to be eatroyed by fire or other caaualty whtl~- ~~r~ i~- b~~-d~ 843Sb
........ ........ ...... .; •••••
allowed collectors for taxes charged against them which are uncol- Abtlence : warehouae ........ ........ 8221 102
lectible. Such credit is to be allowed in cases of such parties against Of rerwona who failed to make returna required for taxa tion ...... 81'76 12
whom assessments have been made" who may have absconded, or be- Of &tampa on tobacco and m u ff • eVI"d ence of nonpaym ent
. of tax S37S 107
come insolvent prior to the day when th.e ta~ ou1ht, according to the
..
Clg&nl.. ..... .•. ......... .•••.
S398 lOS
fermented liquors ........... ..... · · · · · · · · · · · · · · · · · • · ·
provilliona of law, to have been coUected, provided it shall b6 proved spirita. .......... ..... .. ........ ........ .. 8352 109
to the satisfaction of the Commissioner of Interna l Revenue, who wines ........... .......... ••••••·• •···•••·• ···•••·•• ••
S289 98
shall certify the fact to the Audito r for the Treasu ry Depart ment, .Abtltrac t: ···························· 106
that due diligence was used by the collector." From ~bacco or muff manufac turer's book.~ 8358 108
Cigar manufac turer'a book .. ·" · "·" • • • · • · · "·
The same regulation on page 6 also provides that collectors must Acciden t: ......... ......... ......... ..... . S390 108
"make demand within the time prescribed by law, and either to col- Unavoidable at distilleries
lect the ta:JJea or prove them uncollectible within sia1 weeks after
re- Spirita loet by .....••.• ''''''.' '· · '· • · · · • · · · · · · · S309a S310 lSI
ceipt of the list unleBB special reaaona are furnish ed, such as ·lack of Stamps loat or -d~;;~y-~ -b· ····'' ·"' ··" ···"'"" ··· 8221,33306, S433b
y ......... ..... . ........ ...... ........ .......
102
23
could Adheeive •tampe. (Su Ta.xea.)
mail facilities, great extent of territor y, etc., showin g why they
Adjourn ment ot aale:
not be collected within that titne." In cue of diatraint
Six months are allowed from the receipt of a list in which to c1ose Of rea) eatate · .... •·"" .. • • • " " " • .. • ........ .. · • · · · . .. . . .. • .. • • 16'7
167
it up, either by collection or by presenting claims for abatem ent; but Acbnini atrator: ......... ......... . · ..... · · · · · · · ... · · · • ... • ·•• · · · ...... ...
it
\fhen an abatement ·of taxes alleged· to be uncollectible is asked, Not liable for special tax ~nder certain conditi
Of dec6Q8ed special-tax payer may continue th:~a~~ .....•.•. •• • •.••.•••
they could 26
must be shown on the vouche rs, by dates or otherwi se, that
!dulter ated flour. (Su Flour, mixed.) eaa. · ......... ..... . 25
not have been collected at the time they first became due and payable dultera. ted butter. (See Butter adultera ted )
according to law, nor at any time since. When dates can not be given Alcohol. ( Su Distilled spirita.) ' ·
it should appear in each case that they were uncollectible before dis- Ale. (8u Ferment ed liquors.)
traint was or could have been made. Alphabe tica.lliat :
See also Regulations No.2, page 50 (j) relative to the collection of A811888ment list to be alphabet ically arranged
.. • 161
Of ~eial-~ payera to be kept ......... ..... _.. ""·"" ·"""" ""··
all taxes assigned to collectors for collection within 6 months from Certified cop1ee may be furnished . · · · · · · · · · · · • · · • · · • •• · · ...• 26
the date .of the receipt of the list on which assessed. .Apotheca.riee: PI'OIIeeuting officers ....••••• •••••••• ••• 1119
DANIEL C. RoPER,
Special tax not impoaed upon, in certain CMee ......... ......... . 3243 68
Commissioner of lnte1'nal Revenue. Applea:
Approv ed: n:~l made from,..... ·.tax on, when removed without compliance
..
W. G. McAooo, Apparat ua:
aw .........
· · · · · • • " • · · · • · .. · ...................... 103
SeC1'etary of the Treasury. For rofining spirita, p0118ell!lion of b d
y ea1era.... ......... ......... ....... 43
' Numbera In thla column Jreater than 820 lndl .
of the United Btatea, e:rcept wb~n followed b lcate numbers of the Revised Statutea
as 8309a) • In which case the.r
reprtHDt numbera Jlven In tbe Com plln tloo or'r at ettelrR(e\'t'DUe
o ('rnn I....nw•.
160
 no INDEX.
INDEX. 171
Au-menta: Seetlon. Pqe.
may make in ca.se of neglect to ma.ka .-etum .•••••.. 3176 17 A.lieumenta - Continued.
Commiallion~
Of taxes on circulation of banks and bankel'l, etc.--Continue ct
to make, of taxeund pena.ltieJI ............... ... .
within fifteen months of finrt. list may make monthly
3182 6
Tax on circulation. . . . . . . . . 8eetiOII. p.,._
or apecia.lliat, entering omil!l!ions, etc............ 3182 6 Additio~l tax of 10 per c~~t· 0 ~· -~~~- ~ ·f~~ · ~~~~ti~~ ········ 136

3253 101 r.nd pald Out (IU CIRCULATING NOT1!8)

On spirits removed without deposit in warehouse ............... . ' 137
spirits in ca.se of exc81!1!ive loea ...•..•.••.•... ........••••••. . 3293 4
1 100 Retu~ne of banks and bank ere to b~ ~;.d~ -~~~;;u'ajj · · · · · ••· ••
On dilltillere for deficiency and excel!l! of materie.ls used.. . • . • • . • . 3309 121
Pe::7t~~o;~;:~ -~ ~-i,~~k ~~ ·····.. ·.. ····.. ········ .>'sm, 3416 188
For corporation ta.xee .......... .._ .............. ............ : ••..•..•.•
export llta.mpe il!lllled.... •• . . . . . . . . . . . . • . . . . . . . . . . • . . . . . . . . . SS14
119
104 Tax on c!rcul~tion and notes p a i d : b~·;~id ~~l~~~;~~ii;: :;: . ~=
On tobacco, enuff, and cigal'l eold or removed wit.hout beinr Instructions 1n regard to IIUI.king returns by banb and bank·
properly llta.mped .............. .............. .......... . 3371 108 el'l on Form 67 .......... :........ • • • • .. • • • • • .. . • • • . 139
Of penal tiN .... ~ ~ . _. .. • . .. . . . . . .. • · ~ ~ · .. • • .. ••• • •
brandy from apples, pea.cbell, or grapes removed without Of taxes on d'"" ....illed sp t" n•...............
•- • • • • • • • • • .. • • • • .. • • • .. • • .... • . . . . • .. • • •
142
103 ............ .
compliance with law (act Mar. 3, 1877) •••••...•...... .••.. 8 98
oleome.rga.rine removed without being eta.mped (act Aug. 2, Allllel!l!filent of tax on deficiencies of spirits in ex~;~~j~~: : · :: : :::::: · 134
1886, p. 272, Comp. oflOOO).... ................. ......... 9 109 Aeaeeement of tax on excess in packages over q na.ntity shown
111 by marke, etc .............. .. ..
adultere.ted butter ............... ............... ............... .... . 99
renovated butter............... .......... ~ •••••••.•••••• .•..••••.•• Ill A~ent of tax on spirits remov~. fr~~. f.h~. ~~~- ~h~~~ .. ·· ·· •·
fermented liquor., ............... ............... .. ,'.............. .. 108 die.tilled and not depoaited in bonded warehouse u re·
quired by law........... ....... 32
fi.Ued cheese ............... ............... ............... ......... . 114 53 101
115 Allllell8ment of t;ax on spirits eold o; -~~~~-.;d -~~~ "dia"uil~~
mixed flour .............. .............. .............. ............ .
playing card~ ............... ............... .. , ............. : ••••••• 113 warebouBe8, etc., without payment of tax ....... , . . . .. . . . 3182 3437 99
wine spirits withdrawn for fortification of I!Wt>et wtne •........•••••. .. 141 Aeaeeement of tax on brandy made from apples, peaches, or grapes '
105 rem~ved from place where dietilled and in respect of which any
wines............... ............... ............... .. ··· ··•··•••·· · not
reqUirements of the act of Mar. 3• 1877' (19 Stat., 393) , 18
Of llta.mp taxes within two yea.re when article ie removed without lied · , 8 ,. I'
151 comp wtth.. .... . .. .•• .. .. . .. . .. ....... .•. . ..
being stamped ............... ............... ............... . . 3437" 101
General instructions as to obtaining data. for- AIIIIMI!Dent of tax on spirits u to which excell!li ve loea i~ ~~~~h~~~
Can vue of districts for objects of taxation ....••••••.••.• .••. 3172 9 hu occurred. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3293 100
10 A-.:nent of tax on fruit brandy (monthly production). ···.····
Returns of pereone liable to tax ............... ............ . 3173 104
\\'ben returne may be made by deputy collectol'l for ta.x- Incom~, individual. ............... ............... ... :·::.":"······· ··· ll9
I ncomee corporati . • • • · · • • •• • • •

~::,~~i~;~::.:~:~~--.:_:_~1::~·:::::::::::::::::::::::::::::::::::::::::::
payel'l ....•......... .......•...... ......•....... ....... 3173 12 119
In case of absence, deputy collector to aerve notice requiring 119
return .............. .............. .............. ..... .. 3173 12
Phoaphorue match I • .. • • • • .. • ' • • • • • .. • • • • • .. • • • 117
Collector's summons of pereone ro appear, produce boob, and Auotton: ee. · · .. ·' .. · .. • • • • · · · • · • .. · .. · .... · · · · · · · · · .. • · • • · · .. 117
to testify respecting objects liable ro tax and the returne
Sale on distraint ............... . .
thereof ............... ............... ............... ... . 3173 14
Pei'SC>nal property .. ~ · • " • • • • .. • • • • • • • • • • • • • • • • • • • • • • • .. • • • • 166
When collecto!'l or deputy collectore may ente~ premieee and Re .................. .................. ............. .
.................. 166
make returne ............... ............... ............ . 3176 17 Banb ~ta~e~.;,j;~~:.. • .. •• ...... • • • · • .. · • • • · • • ••• • • • • · .. • · •••·•• • • ·• · · • · 167
Officel'l may enter premises whete taxable articles are pro-
duced or stored ............... ............... .......... . 3177 17 Definition of............ ............... ............... ....... 3407 136
Collectore may examine premieee to see that all laws and regu- Internal-revenu e taxee on, other than of national banta ........ 8407, 3417 136
ci.rj!ulation. . . . . . . • . • . . • .. . . • • . • .. • .. 8408 136
lations rele.ting to the collection of internal-revenu e taxee
17 when payable. . . . . . . . . . . . . . . . . • • . . . . 3409 139
are faithfully executed and complied with, .••.•.•••...... 3163a
Taxable property owned by nonresidents .•••..••..•.• , ..... . 3180 18 notes uaed for circulation ........... 3412 3413 137
List'! of returne, when taken and bow denominateli ......... . 3181 18 Returns by (IU Alll!ei!8IIlents) ............... ............... .... 341.,:_3416 ISS
Beer. (Su Fermented liquore.)
For deficiencies and for excel!l! of materiels ueed in the production Bowling alleyt~:
\. of spirits...... ............... ............... ............... 3309 121
130 Definition of ............. .
A.:-.;idents, definition of............... ............... ............. . Proprietors to pay tu. ........... · • .. • · .. · · " .. · .... '"' · .. · • · .. • ...... · • ·"' " .. · ...... . 96
Unavoidable accidents, definition of ............... ............... . . 131 Brand7: .. · ...... · · ........ · · · · · .... · .. · .. · · · "· · · .. · · ~ . · · · · .. · ~ "· · · · · .. ~ 96
Diligence, definition of. ............... ............... ............ .. 181
Tax of 10 cents per gallon when gauged for fortification of wine..... •a
Of ta.xee on circule.tion of be.nke r.nd ba.nkere and on notee paid ......•. 141
oUt (Itt CIRCULATING NOTES) .............. .............. ........... . 136 1
Act of Mar. 3, 1877, p. 213, Compilation or 1900.
Definition of a bank or banker......... . . .. .. • .. • • • . .. • .. • • • 3407 136 'Ac& ol Oct. IR, 188S, p. tt4, CompilAtion or 1m
• Aotlune 7, 1908.
'A.et of M:Q 28, 1880.
172 INDEX . INDBX . 178
Brewen: hot lOll. .......31 ColilD lt..don er of Intern al R&Vla nue-Co ntinued
. 8eotlon. Pap.
••••••• •••. 32« in ware-
Definit ion of..•••••• •••••.• ••••••• ••• ~ •••••.• •••..•. To 111ake &111681l1Dent "" apirit.a removf d withou t dePosit
•.••••• .•••• ~ .•.••.. ...•... .••••• .. 32« 31 house ....... ....... ....... ....... ...... . 3253 101
B~ial tax of ....•••• •••••.•
Broke n: on diatille ra for deficie ncies a.nd exC888 of
•••••• ••..••. •.•• 93
ma.teria.ls used ....... ....... ....... ..... ,.
Definit ion of .....•.• •••••• •••••• ••.••.• ..••.•. .••.•.. 3309 121
• • • . • • · · · • · ••· • • · • • • • • • • • • 93 en fermen ted liquor ....... ....... ....... . . 3341 108
Special tax of. ......•• •••••• •• : .••• • ..••• • •.
Butter , adulte rated: for export stamps issued ....... ....... ..... . 3314 104
••
l.
•..••• 111 on tobacco , snuff, a.nd cigars remov8 d
Stamp tax on ...•.•. ........ ........ ......• ...•••. •.•...•
not tax paid ...•...• ••...•. •••••• ••...•• • 112 withou t being stampe d ........ ........ .... . 3371 107
A~ent for remolva l
Butter , proe - or renova ted: of stamp ta.xea within two years ......•. •.... 3437 152
•••••• • 111 on fruit brandy remove d withou t compli ·
Stamp tax on ........ .....•.. ...•.•. ...•••• ••••... ••.••• 14
...•... .•...•• 112
A - e n t for remova l not tax paid .......• .•..••• a.nce with la.w (sec. 8, act Mar. S, 1877,.
104
Capacl t7 of diatille ey: · p. 213, Comp. of 1900) ....... ....... ... .'...... ...
•••••• 8309 121 on • oleoma.r-Prine remove d withou t being
Eighty per cent of, b&ll18 for taxatio n ...•..•• .•••.•. ••••.•.
Cuua lti•: stampe d (sec. 9, act Aug. 2, 1886, aa
• • ••••• • . • · .. · · · · 102
amende d by act of May 9, 1902) ....... ....... .... . 109
On spiri ta in warehou.ee ...•.•• .• • •..•••• .•••••• ••••••• 1 9
Champ acne: on filled ch-e. ....... ....... . . . . . . . . . .. • • • 114
328 105 1 40
•••••• •
Tu on ....... ....... ....... ....... ····.·· ······· ·······..••••• ~. on mixed flour. . . . . • .. . . • • . .. . . • . . . .. . .. • • • 115
141 • 4
Tu of 10 centa per gallon on brandy ueed to fortify wine on adulter ated butte r...... ........ ........ 111
butter. . . . • .. • • . • .. . . . .. . .. .. • 4
Child: on renova.ted 111
1 .....••• •••• 3241 26 US
Of deceue d, special tax payer may carry on. buai.ne111 on playing cards ....... ....... ....... ....... .......
.
ctean and aieare tt•: on winea ....... ....... ....... ....... ....... ...... 105
....... .... 8394 107 tion of
Tu on... ....... ....... ....... ....... ....... ....... on wine apirita withdra wn for fortifica
.... 3398 108
Abaence of atamp, eviden ce of nonpa.y ment of tax... ........ wine ....... ....... ....... ... _....... ....... .... . 141
two yea.ra.. 3371 108 ng or col·
Bold or remove d withou t stamps may be a.aaeaaed within To make regulat iona providi ng mode or time of &11888i
l-reven ue tax to be paid in additio n to duties. . 3402 108 lecting tax ea ....... ....... .... _......• ..• 3447 5
Import ed, interna
in regard to retuma of penona liable to tax.:
·.··.·· .·····. ····· 97
Ma.nuf vturea of, special tax ..•.•.. ..•••• .•... · ...•. ....... .
3173 5
Circul atinr not•: To preacri be form of return of persona lia.ble to ta.x ........ 3173 10
341Sa, 341Sb, 341Sc 136
Other tha.n of na.t.ional ba.nb, tax on. . • . • . • 3412, 3413, ma.nner of giving notice tha.t tax is due ••...•. •.•••• 3186 156
Circua .•: Compo und liquon :
• • • ••••••• • • • ••••• • 95 ....... ....... .
Defini t.ion of ....... ....... ....... ....... ....... .... Tax on ....... ....... ....... ....... ....... ....... ....... 105
. · . · · • •. · · • • • · · • · · • • • • • •• • • • • • 95 Compr omi8e:
Special tu of ..•.... ....... ....... .•.....
....... .. .
Closing out bua.ine u: Amoun ts receive d in, to be reporte d on aeaeeament lieta 3229 163
for ....••.• ••••• 52 ....... ....... ..•.... ....••
Retail liquor dea.lera not liable aa wholeea.le liquor dea.lere Cordials ....... ....... ....... ....... ....... 105
or inaura noe
Cluba: Oorpor ationa, joint-e took oomp&JUee, auoc::l ationa,
· · • · · •. · • · • • • • · · · · • · • 55 oompan l.ee:
Salea of liquon ........ .....••. .•••.•• .•••• • •• • •.. · ....... .... • ...... • 28 ....... ....... ..
C. 0. D. shipment.a ....... ....... ....... ....... .....
' Definition of. ....... ....... ....... ....... ....... ....... 119
....... . ~ ...... .
Collec ton of intern al revenu e: Specia.l excise ta.x of ....... ....... ....... ....... ....... 149
..... . . 3172 9 ....... ....... .. .
To cause deputie s to ca.nvaae dietri cta.... ........ ........ Exemp tion ....... ....... ....... ....... ....... ....... 119
3163,31 73 14 ....... ....... .
Ma.y summo n pen10ns to be examin ed ....... ...•... ....... ..... Income tax on ....... ....... ....... ....... ....... ....... 119
.. . . 3176 17 Ootton tuturee :
enter premise s a.nd make list or retuma a.nd a.dd pena.lty 117
where taxa.ble articles are kept in da.ytim e... 3177 17 ....... ....... .
Tuon ....... ....... ....... ....... ....... ....... .......
to pa.y ta.xes ....... ....... ....... ...... 3184, 3185 166 Cua.toiDhoua.e broke n:
To give dema.nd notice
•·•·••• ····· · · 166 ....... ....... ...... 94
collect lloiiii68Bed taxes by distrain t .......•• ••••••• ••••••. Definition of.... ....... ....... ....... ....... ....... 94
.. 33H 104 .. • . • • • • • . . .. • . • • • • ..
a.mount due for export stamp s...... ........ ........ Special tax of..... .... . . . . . . . . . . . . . . . . . . . . . . . • . • ..
Comm.i&eioner of lntel'D al Reven ue: Dealer e in liquon . (Su Wholeea.le and reta.il.)
ii~temal rev·
Genera l duties of, aa to 11o1111888ment a.nd collecti on of 5
Death:
26
.••.... .. .. 321 ....... :.. 3241
enue ....... •....•. •••..• ....... ....•.. . •.... ..• . Of penon having paid special tax ....... ....... .......
taxes a.nd pena.lti ea •.•••••• •. _. .... 3176 3182 6 Defini tion of-
To make - e n t of specia.l
........ ........ ...... 111
• .lel of Juno 7, 11100. Adulte rated butter (act May 9, 1902 )...... ........
I Ac~ ol MaJ t, IIJZ.
Brewers, par. 1..... ....... ....... ....... ....... ....... .......
. 3244 31

a Act ot June 6, 1896. 1

Act ot Ma7 II, 1902.
 lNDEX.
174 IN DEL 175
PaJe., Dt.tlllerr. Section. Pa!te.
Deft:nition of-Continued. • ••••••••• ; .•••••• ~-1 114 A-ment of deficiency tax to be lien on....................... 3309 121
Ch ~· (act June 6t 1896). · · • • · · • • • • • • • •. .•.•.•.•.•. . . - ............... ,. ....... ~
VVU'V S394 107 Diatralnt:
Ciganl and cigarettes ...... · · · · · · · • • • .. • • 2 114 For taxes, proceeding~ under............................................ 166
F'Ued cb-e (a.ct1une 6, 1896). · · .. • • ·• • · · • • • • ...... : ::::::::. 69 107 Goods to be restored on payment of tax................................. 1116
I b ............. ,
Manufa.ctured to ~o · • • • .. • • .. · • .. • • • • ...................... .. 3244 97 Proceedingtl for seizure and sale of real estate for taxes.................... 166
Manufacturer of c~... . • • .. . .. . . • . . • . ................ . 69 97 Property aold under may be purchaaed for the United States............. 166
Manufacturer of toba.cco · ~· · • · · · ~ ·;,;~~~~~ted butter (ad Mt.y Taxes on property IIO!d under..........................................
Manufacturer of adultert.t ' proc • ........... _.. .. . . . . . . .. • 4 89-:; Eighty per cent:
166

9, 1902)--;·~i -ch~ (~i ~~~; 6, 1896)................. ••

fiii.;d : 81 Of capacity of distillery..................... . .. .. • .. . .. .. .. • • • .. 3309 121
Entrance:
Manufactur f l ..... ......rine (act May 9, 1902). .......... ... .... • 32.. 37
Manufacturer o o eo-.,-· •• . •• .... Into place whore articles subject to tax are kept................. 3177 17
Manufacturer of etille, par. 2. · · · • • • · · · • · · · · · · · · · · ·::::::::............. 92 premiees of person who fa.ile to make return.. . ..........•. : 3176 17
M'1 ed flour (actJ'une lS, 1898) ..... • • • • • .. · · .. · ·.. . • .. .. 2 81 Betatee:
x ~·-,.;ne (act May 9, 1902) ....... • • ............ · .. · ·...... 3244 39
Oleo-..-• .............. · Tax on ................................................................ .
Rectifiers, pu. S •• , ............. · .. · · · · · · · Evidence: ll9
Retail dealers in- M 9 1902) . .. .. • • . . . .. . 4 91 Abeence of stamps from packages of fermented liquor prima facia
Adulterated butter (act ay • · · · · · •· · · · · •... 3244. 3248 48 evidence of nonpayment of tax ........ : ...................... .
Distilled .epirits, pad· · · .. • .... · ...... • · • .. • • · • • • · .. . . . . .. 3244 109
76 Abeence of etampa from pack:ages df tobacco and snuff prima facia
Fermented Hquore, P~ · 6.. · .... ·" · .. "· .. • ·::::: :.::... . . . 3 92 evidence of nonpayment of tax .............................. ..
Filled ch-e (act June 6, 1896) .. • '.......... .. . .. .. • • 3373 108
. 4 ................................... 32443 48 Abeence of stampa from packages of cigars prima facia evidence of
LJquore,
Oleomugannep~ · ·(act Aug. 2• 1886).' .... · .... ~-- · · · · · · · · • • · · • • 811 nonpayment of tax ......................................... .
Ex:ceea profit.: 3398 108
Whol-Ie dealere in- 1""") ........ . 4 91 Tax on ............................................................... .
ed butter (act May 9, ""'" ·· ...... · .. • • •• ' E:z:ecuton: 120
Adultera.t
Distilled epirlts pv. 4 .................... .. .............. · 324-l 61)

F en ted liqu~n, pv !'> .................................. •: 32« 79 May canyon busine1111-without additional special tax ............ . 3241
Exempttona (1u Stamps): 26
F~ cb-e!~~-~~~-~·-~~~~~:::
3 92
::::::::::::::::::::::::-. 3244 M Jo'ee11 for furnishin)l copies of Record 10.......... . • .. . .. .. . . .. . . • 1 3240
Ui9
Liquont, pv · A ) ............... .. 3 87 Exbibitiona, public ................................................... ..
Oleomvgvine (ac\ ug. 2 ' 1886 .. · ...... • · ............ .. ll'alae: 96
4S 141
Wine epirlts ....... · .... · · · · · · · · · · · · • · · · · · · .. · .. · · Return for special tax ................................................ .
Fermented liquor. (ue Brewers): 142
l)emand notice: ........................ 3184, 3181'> 11'>6
Fortaxes .......................... . Wbol-le and retail dealel'tl in, to pay tax ...................... .
3244 65-76
Deputy oolleo~r: . . .. .. • . .. .. . .. . . . .. • • • • .. .. 3172 9 Taxon .......:-.............................................. ..
3339 108
To eanvaell dut.rtct. · ... · · · · · · · .. · · · .. • • • • . • • .. . • • .. • .. .. . .. l\173 10 A~ of s'tamps on notice that tax not paid .................. .. 3352 108
Duties of, relating to returnll ....... .' ~:::. . . . • . . . . . . . . . . .. . • . • .. • $17• 16 Jl'itteen months:
T 0 11erveaummona ....... · · ... · · ·· . . . . . .. • .. • . 3176 17 Limitation 1111 to aeee!lllmente .................................... .
· • d make returne .... • .... • .... · · 3177 Jl'itty per cent penalty: 3182 161
Mt.y enter prem1see an . 1 bJ'ect to tax ve kept ........ • 17
building where artie eeeu A811easment of .............................................. ..
Filled cheeee: 3176 142
:oe 1 tructton: . . .. . . • .. • .. .. • .. . • 3221 102
Of spirits by a.cc~dent.: .......... ~.f~;~~r~ium... ............... 3309a 124 Definition of ...................... , ............ ,............... 1 2
114
by &ecldent m proceee Tax on domestic.............................................. 1 9
llli
J)latilled epirltll: ............... . 148 98 1u imported........................... . . . • .. .. . .. .. . • . • .. ,n 115
T ax o1 •uo
•
""r proof gallon .......... : .. • .... ·
.-- . . • roducbon ................. .
...... . 3309 121 All!ments...................... ... • . • . . .... . • . ............ ... 2 10
114
A••ment for detlc1enclee m P 'th t dennait fu wvehouee. · • · • 325!1 101 1mported filled cheese ......'................................... 1 11 lll)
of tax on removed WI ou r- Manufacturer, definition of..................................... 'S
. so T\Af ~ent ................ · .. · .. • · ........ • .... • · .3300 121 9?
Capaclty tax, r: b fire ...... : ................... . si21 102 Wholesale dealer, delinition of......... .. .. .. . . . . . .. .. • .. .. .. • .. •3
92
Allowance for loee m warehouse y destroyed by accidental fire. Retail dealer, definition of...................................... •3 92
Abatement or refunding of tax on, ........... 3221 3223, S309a 102 Manufacturel'8 and dealers to pay special tax. (Stt! Special taxes.) ..••.••• 92
etc ................................. ······· 1 P'inee (Itt Penaltiee).
ll'iree:
J>iatiller: . 111!1181111011»'- when deficient........ •• .. S309a 123
To be notified of proposed f ld Jcing capa.clty ..............·•••• 8809 121 Accidental in dietilleriee ............................................... . 12<1
pay tax on 80 pet Cllnt o pre I
I Section 32f0, 111 am ..nded b7 tbe act ol .I 111M 21, 1906,
• Act ot June 6, 1806.
 JNDKL JNDKL 177
176
Le.kap :
J'lve per cent penalty: . . p.,._
lleotlon.
Wheu exceuive , epirite to be withdraw n from warehous e ....••••. S29S
When payable .. ·· • · · · • •• • • • • •• • • • • • • • • • • • • • • • • • • • •• • •• •• • •• • · 100
Flour, mixed: for exportatio n ......... . 88806 134
· ISl) 11~ for tranafer to manufac-
Definition of ... •······••• ···•••••.• •••·••·•• ••••••••• •·•••·••• •• 140 n&
~:':n :~."."."::::: ::: :~:: :::::::::::::::::::::::::::::::
turing warehous es ... , 34886 134
I 42 11&
41 116 Commieeioner's power of 11111114!Mment in cue of omieaion, etc......
~==~-.-~d-~k~~~-~~-~~<~-s~;,j-~~>:::::
I
3182
t 36 19 Liqueur . ......... ......... ......... ......... ......... ......... .........
.
For KPOrt. not taxed ... · · · • · · · · · · · · · · .· · · · · · • · · · · · · ' · · • • · • • • • • '44 116 Liqtiora (.a Diatilled epirita, Fermente d liquors, Special taxes):
Compounds of,• tax on ......... ......... ...· .. .. . . . . . . . . . . . . .. .. . . . . . . .
P'orei~ corpora~ona: . ..__ . 10~
.•.••• • •.••• • ......... .. 120 Retail deal ere in, special tax...... ......... . . • . . . . . . . . . . . . . . • . • . 3244
Liable to speci&lexC188 . - & · • • • • • • • • • • • • • • • • • • • 48
Whol-le dealer, epecial tax..... .......... .......... .......... . 8244
P'orma: M
Collector's receipt to taxpayer for taxee ... ; ...•.•... ....• SIBS 163 Liata:
No. !:
Notice by deputy collector in cue of epecaal taxee.. .....• !~~!
12
11
Or return& of penaona liable to tax ......... ......... ......... ... .
To be u:~ade by collector or deputy in certain cuee .......... .•••.
3173 10
11. Return of epeci&l·tax payers. ····:··:·· ·········· ·······' 3309 3176 12
15. Monthly return of fruitrbn.n dy diat.lller ......... ........ . 127 Annual, monthly, and epecial .......... ; ......... ......... .... . 3181 18
. h ~ tax becomee due and payable. ... 3184 1116 Special or monthly, with errore corrected, may be certified to col-
17 Not.acew en an d t
21: De~d notice for tax, li per cent penalty, an 1 per cen3184 31~
lectors by commiMioner ......... ......... ......... ......... . . 3182 6
1~7 Jlalt Uquon (~«Fermented liquors):
per month interest _..········ ·········· · · · · · · · · · · · · · · . . '
3182 161 Wholeeale and retail dealers in, to pay special tax ........• .... 3244 7~79
~-
2
~~~~~;·c~~~~~~-~il~~;f~;_~~~~:.. 3172 9 Jbnulao turera ot mcarette a: .
· • port of muauing at fru_lt-bn.ndy d1etalhmee. · · · · 127 Special tax ......... ......... ......... ......... ......... ......... ....
~9i. 0 auger s re ..-..... . . 3291 . 97
67. Bemiarmur.l return, bank CllCUlr.tio n .......... .......... . . 139 Jlanutao turer of c:ican:
69. Distraint warra-nt .......•• ..... • ........•• •..•••••• •••• 3187 166 Inventorie e, boob, and monthly abstracts .........• .........• .•• 3390 97
166. Report violations internal-r evenue law..... .......... .... 31 Special tax ......... ......... ......... ......... ......... ..... .
. Jlanutao turer of o1eomar carlne:
3~ Report of .-888d taxee ........... . ····· •........
........ - ....... .
167
· . ~ .-.men t brandy deficien cy········ ···· .. ••••• 161 Special tax ......... ......... ......... ......... ......... ..... . 13 81
6983. Notice prot""""'
~. Notice proposed ._men t,' epmte . . d e fi · 123 Jlanutao turera of adultera ted butter:
69 c1ency .......... .......... .
Definition of .......... .......... .......... .......... ._....... .. 1 4
89
~t -e\x pounds to the bUllhel in determini ng quantity of, U88d at Special tax.. .. . .. .. . . . . .. .. . . . . . . . . . . . . . . . . . . . . .. . . . . .. .. . . • • I 4 89
di~llery. · · · · · · · · · · · · · · · · · · · · ·.· · · · · · · · · · '· • · • • · · · • · · · · • · ... 3309 121 Jlanutao turera ot proce.. or renovate d butter·
Definition of....... .......... .......... .......... .......... .... 14 92
Gn;pe brandr: · · t 18 104 Special tax. . . . . . . . . . . . • .. . .. . . .. . . . • . . . • .. . . . . . . . . . . . . . . . . . . •
b ..--11 and collected by dietralD · · · · · · •· • · · · · · · · • · · 14 92
~axv::ne ':elating to, made applicable to brandy from apples or 127
Jlanutac turer of atilla: '
~88- •• ••••••• •••••••••• • ••••••••• ••••••••• •••••••••• ••• •••••••• Special tax and definition of........ ... .. . .. . . . . . . .. . .. . .. . .. . ..
Manufac turer of tobacco:
3244 37
Imitatio n wine•: • ••••••••. . . . ••. •. . . ••• Inventorie e, boob, and monthly abstracts ......... . . . . . . . . . . . . • .
Tax on .....•.... . ·••·•···· ·········· ·········• • 105 8308 108
AM88Bment on, for tobacco, etc., removed without stanlps. .... . . . 3871 108
1m rted cigars, c:igarett811, tobacco, anuft:
3402 108 Special tax..... .......... .......... .......... .......... .......... .....
~ pay internal-r evenue tax.···· ·········· ·········· ·········· ·
0 Kanutac turera of mixed flour:
97
Imported oleo;mar rartne: .. .. 111 Definition of....... .......... .......... .......... .......... ....
T on .• : ...•.. · · · · · · · · · · · · · · · · · · · · · ··· · · · · · · · · · · · · · · · · · ·. • 10 1 35 92
ax · ti 4 iDt-etoclt companie a, etc.···· ·········· · li9 Special tax. . . . . . . . . . . . .. . .. . . . .. . .. . .. . .. . .. . . . . . . . . . . . . . . . . . 1 36
Income tax on corpora ona, ~ 0 92
Income tax on individua ls .......' ......... ......... ..... . ...••.•••• •••••• 1i9 Katch811, phoaphor ua:
Tax on...... .......... .......... .......... .......... .......... .........
Interet~t, rate of:
117
. . ........• ....... 3184,3185 155 :Mixed flour (au Flour, mixed) .......... .......... .......... .......
On taxee overdue..•. ••••• • • • • • • • • · · · · · · · · · • 35 11~
KonthlJ retu:rna:
Inventor lea: 3358 108 Of p81'80nsliable to tax..... ......... ......... ......... ......... .......
B manufacturere of tobacco and snuff ..•.•...•. •.•...•.• .•.•.•. 10
y ci.gv 3390 108 Narcotic a: (producen , importel'l!, manulacturel'l!, dealel'l!, etc.):
manufacturere ..• · · · · · · · · · • · • • • • • • • • ••••••••• ••••••••• Definition of...... .......... .......... .......... .......... .......... ...
Lacer beer. (See Fermente d liquon.) 93
Special tax on...... .......... .......... .......... .......... .......... ...
93
I Act of June 18, 1898, u amended b7 act of Apr. 12, 1902.
• Act of June 6, 1896. . 1 Act of Aug. 2, 1886, a• amended b7 act of Mu II, 1902.
218 Compllatlo o Iotemal-R eveoue Lt.wl, edition
1 Section 8 , act of Mar. 8, 1877, pale • 1 Act of May 9, 1902.
t900. I Act of June 13, 1898, u amended by act of April 12, 1902,
1886, p. 272, Compilatio n lnteroai-Re veoue Law•, EdltloD
o SeetiOD 10 act of AUlf. 2,
24918"-- 18----12
tllOO.
178 INDEL . INDEX.
179
Beet! on
Nationa l banb: Pl&yina Carci8:
Taxee on notes of penons, municipal corponoti:>ne, etc., used or paid Stamp tax on ......... ... .
·~
3413 137
out by...... .. . . . . • • . . .. . . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . . 3412, For export excepted ...... :.·.·.·_~::: .. ~ · · · · · .... • • .. • • • • • .. • .. • ..
113
Semiann ual returne to be m&de of amount of such notee.. ....... .
3414 138
A~ents for removal, not tax ·:d .. "···· .. ·····" .... ··· .. ••
113
Notea (•u National banks): Porter. (8u Ferment ed liquors.) pu ··· ......... ..... · · • .. •••• 113
3a& b 137
.Of banks or per110ns paid out, t&x on ........ ........ .... 3412,341 Porto Rico:
or municipa l corporati on, tax on ...••... . 3413,341 3a& • 138
Of town, city, Articles imported from ......... . _.
········· •······· ········· ·••• 140
Notice:
3173 12 Pou~onot:
To be left pv deputy collector for absent per110ne..... . . • . . . . . . . . Apparatus for refining dimlled spirits by wh la.I li
or ret&il liquor dealer creates liabilit . u ~tifi e q~or dealer . .
.,n, by collector ........ ........ ........ ........ ... 3184, 3185 155
To taxpa)
Occupat ion: ProcN8 Of renovat ed butter: y er........ ........ 39
More than one carried on at the &&me time and place, special tax to Stamp tax on ......... ... .
be paid for each ........ ........ ........ ........ ........ ........ .....
. 24
A~ent for removal noi ~- · ~d ·.. ·.. ······-·.. ···.. ···.. :· 14 111
Not to be carried on in more than one place at the l!ll.me time with·
..... . 25
Produal ng capaalt;y : P .... " .. • • • • • • • .. • ........ .. • •• 111
out payment of tax at each plactl ........ ........ ........ ........ Of dimlleri es, how determin ed ...... .
On which special tax ia imposed, not to be carried on until tax is Tax to be paid on not !011 than so per·~;~t··; · · · .. • · .... · · · • · • · .... • ... .
0 • · .. - ........ ........ ..... .
121
.. 21
paid ........ ........ ........ ........ ........ ........ ........ ...... Proftta, exc-: ,
121
Oleoma rgarine (r•lored and uncolored): Tax on ......... ......... . .
I 2 81 · ........ .
Oleomargauue•defined. •. .. .. . .. . .. . . . . . . . . • .. • .. . .. • • • . . . . . . . . . 1 Prohibi tion territor y: • • • • .. • · · .. · • .. • · • .. • .. · · · .. • · · · · · 120
taxon ......... ......... . , ........ ........ ....... 8, 10
1 109
lllBUance of stamps for
impor ted.... ......... ......... ......... ........ I 10 111 Proof eaUon: ............ ............ ............ ............ ............ . 53
..... ... . • . . . . . . . I 9 109
A~entll ......... ......... ......... ·........ Of spirits, tax on ......... . .
I 10 '111 •• • · .. • .. · .... · · ...... • • • • ...... • • •.
Imported oleomargarine ....... : . . . . .. .. . .. .. .. • .. . .. . • . . .. .. . .. Proof apirita (distilled ): 3251 98
I 3 81
Manufacturers, definition of...... ..... . . .. .. . . . . .. .. .. .. . .. . . .. Taxon ........ ....... .
special tax of..... .. . . .. .. . .. .. . • . . .. .. .. . .. .. .. •3 81 · ••••• ·•• ·••·•· ·•·· · •· •·•••• ·• · ....... .. 3251 '98
Publica tion:
13 85
Ret&il dealer, define d....... ......... ......... ......... ........ Notice of aale under distraint
1 3 87
Wholel!ll.le dealers, define d....... ......... ......... ......... ... Public ezhibiti olia or aliOWII to~·~~~-····· t...0 th ... · · · · · · · · · · ... - ........ .. 167
of ........ ........ ........ ........ ........ ........ ... 1 8, 1 10 109 ated: e;y no erwiae enumer -
Tax, mte
payable by etir.mp s.......... .... . . .. .. .. . .. .. .. . . .. .. . . . .
19 109
1 9 Definition of ......... ......... .... .
when tobe81 !Be1!8 0d...... .......... .......... .......... ...
109
Special tax of · · ...... · · · · .. · .. • · --- .. • · ......... . . 96
Railroad pauen~~;·t;~~:-· ·· ............................ ········ ······ ······
··· 96
Opium, amoldng :
• 36 112
Tax on..... ......... ......... ......... ......... ......... ...... Special-tax Bt&mp may be i88ued for
...... . 108 .. · · · · · .. · · • · · · • • .. · · .. · · .... · · · · ·
Papers, cigarette ........ ........ ........ ........ ........ ........ Real eetate:
.Pawnb roken: Seized and I!Oid for taxee
Definition of. ........ ........ ........ ........ ........ ........ ........
.....••. .••
.. 94
94
ReuaN 8ment: ......... .. . ···················· 3196 166
Special tax ........ ........ ........ ........ ........ ........
May be m&de within 15 months
Pea.chea : Receipt a: .... · · •.. • • •.... • ·" ·" · .. • · : .. • • • • 3182 6
18 104
Brandy m&de from, tax may be aBBeBBed and collected by distraint . By collectors, etc., for all sums ll88088ed
.. · ........ • • • • .. • · • • · • • • • • 3183 163
Penalti011: RectUI.e n:
3185 155
Five per cent.. ......... ......... ......... ......... ......... .. Definitio n of ......... ......... .... ..
000·; ·······
3176 142 3244
Fifty per cent.. ......... ......... ......... ......... ......... .. To pay special tax, and not to carry on·b~-~~-~Url ·
39
table of.......... . ·...... ~ ........ ........ ........ ....... . 147,
distillery, cl. 3.. ..... ..... . n eet f:rom
3176 142 ........ ........ ........ ........ . . 3244
One hundred per cent.... ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Regiatr;y: 40
method of computin g ......... ......... ......... .. . 147
Death, removal, etc., of per!IOne having paid omecial tax
3175 16 · • .. " .... 3241 26
For failing to obey summo ns........ ... .. .. .. .. . .. .. .. . .. .. . . .. . Regulationa: -.-
3176 142
failing to make return or making false return. ......... ...... Commissioner to prepare. (Su under Commt81!lo . . )
3415 138 ner.
bank, etc., refusing or neglecting to make return and paymen t. Renova ted butter:
Permit. : Stamp t&x on ......... ..... ..
To brewer to conduct businOBB at another place on account of acci- AaeeBBment for removal not ~- p· ;.Jci·......... •••.. •••....
•••••••••.........
•••·••........... Ill
3350 32
dent ......... ......... ......... ......... ......... ......... . .: . 111
1
Phoaph orua matchea : Act ot Aug. 28, 1894.
. 117
Taxon ........ ........ ........ ........ ........ ........ ........ ....... • Act ot May 9, 1902.

• Act of AuJ. 2, 1886, as amended b)' the act of May 9, 1902.

• Act of Oct. 1, 1890.
210, 214, Compilati on of
• Act of Mar. 8, 1877, as amended by act of Oct. 18, 1888, pp.
1900.
 INDEX. 181
180 INDEX. 8eotJoo.
Special t&% imposed- Continue d. Pap.
..
:a.etan dealera: Section.Pac•.' Brokere ......... ......... ......... ......... ........ ·......... ........ 98
.
3244 48 Pawnbrok ere ......... ......... ......... ......... ......... ......... .... 04
In liquora, d. 4••••.•.••• .••..•.••• • • • • · · • • · • • • • • • • • • • • • • • • • · • • .
3244 76 Ship brokers ........ ·......... ......... ......... ......... ......... ..... 94
malt liquora, cl. 5 .•...•.••• ••••••••• • · • • • · • •• • • • · · • · • • • • • • • • ..
81) Customho uae brokers .......... .. : ......... ......... ......... ......... 04
oleomargarine, colored ..•••••••• •.• · · • • • • · • • · • · • · • • • • • • · · • • • .
81) Proprieto rs of theaters ......... ......... ......... ......... ......... .... 04
uncolored •..•••• ••••••••• •·•••··•• ••••···•• • • .
92 Proprieto rs of circuses ......... ......... ......... ......... ......... ... 95
filled cheeee .••..••. • • · • · · • • • · · • • • · · • • • • • • • • • • • • • ; • • • • • • • • • 91 Public exhibition a or shows for money not otherwiee enumerat ed ..•••••••
. 96
adulterate d butter•••••..... ·········· ·······:· ·········· ····· Proprieto rs of bowling alleys .......... .... , ......... ......... .........
.. 96
B.eturna: ·
8178 10 Proprietor e of billiard rooms ......... ......... ......... ......... .......
. 96
To be·made by all peraom! liable to tu ... · ·· · ··· · · · · · · · · · ·t ·.•.•.• · •· •• .
Peraons neglecting to make, or making falee and fraudulen 3176 142 Manufact urera of tobacco.......... .......... .......... .......... ....... 97
.
8176 17 Me.nufacturera of cigars ......... ......... ......... ......... ......... .. 97
Collector or deputy may make returns, when • · •••• • • · • · · · • • • • • • • •
S809 121 Manufact urera of ciga.ret tee....... ........... ........... .... . .....••••• 97
By dillti.llera ....•.• • •. · · · • · • • • · · · · · · · · · · • • · · · · · · • • · • · · • · · • • · • · 8414 lSS But?n~ae ca;"-ed on by corpo~tione, joint-atoc k companie s or JWO-
Banb, etc •••••.•••• ••••• ••··•·· · · • · • · · • · · • · · · · · · • · • • · • · • • · • • · Clatione, 1neure.nce compan1ee, etc .......... .......... .......... ...... . 149
Sal~; liquora may be made under certain circumste.nces without Jia..
· ······ · .... 26-62
Producers , importera , manufactu rera, dealera, etc., in narcotics .•.•.•.••
Special tax-Ge neral proviaion a:
.. 93
bility to special tu .......... .......... ... · .... · · · · · · 3244
1611 No apecial tu required for sales by eheriffs, etc....... .. . . . • • • . • 62
Of property dillt.nlined for taxes •••.•.•••• ... · · · · • • · · · · · · · · · · · • • • • 3172
Set.ure: Deputy collectors to vieitdistr icteand make lim of personsli ableto 17
1M Persone liable for, to make return. annually ....... . . . . . . . . . • • • . • . 3173 10
Of peraone.l property ••••.••••• • • • • •• • • · · · · · • · • • · • • • • • • • • • · · · · • • 166 may be aummone d in Cll.lle of neglect........ 3174,3176 14
Of real este.te for taxes.·# .......... ... · ..••• · • • •.• • • • • • • • · · · • • • • 3232
. to, not to carry on buaineu until payment of.. 41
Shlpmrok era: . ll233
94 Names, etc., of personeli able to, to be registered and returned. 22
Definition of ••••.•.••• .•... ··········~························· 94 Copartner ship to pay but one...... .... . . . .. . .. .. . .. . . • .. .. . . .. . 3234 24
Special tu ......... ..... · · · · · · · • · · · · · · • • • · • · · · · · · · · · · · · · · · .. • Bueinees notto be carried on except in placedeec ribed in regieter.. 3236 25
ShOWII or publlo ~bitiona:
96 Where more than one pursuit ie carried on in same place by eame
Definition of .......... .... · · · • • • • • • • • • .... • · • • • • .. • · • • • · • • • • • • • 96 person at eame time ......... ......... ......... ......... ..... . 3236 24
Special tu .......• · ... · · · · · · · · · · · · · · · · · · · · .. · · · · · · · · · · · · · · · · · Due July 1, each year, and how computed .......... .......... . . '53 21
Sickn-:
8176 142 Cues of death, removal, etc., of persons having paid .......... .. . 3241 26
Of penon required to make return .......... ....... •••· .. ·· • • .. • ·
Not imposed on vintners who sell wine of their own growth where
Snuff:
Taxon ......... ......... ......... ......... ......... ......... . . 3368 107 made, etc., nor on apothecar ies 8.8 to spirits ueed in medicine s. 3246 67...,';8
3371 108 Fifty per cent penalty for failing to make return .......... ...... . 3173 142
Asaessment of tu when 110ld .without stamps ...•.•. ••••••••· ·•·••
Administ rator or executor, none required from for sale of liquore
Bpa.rldina wine:
3328 105 belonging to estate, par. 6........ ....... •• .. .. .. ...... . .. .... 3244 52
Taxon ......... ......... ......... ......... ......... ......... . . paying, to be kept in office of collector. 3240
Alphabet icallist of persons 159
Special ta:1: imposed: 3246
3244 81 Apotheca riee 8.8 to spirits ueoo in mooicinee , none oJ;f...... .... . . 58
Of brewera, d. 1. .......... . · · · · · .... · · · .. • • .. · • · .. · · • · · · • · .. · · 3244 37 Carrying on buein888 without payment of .•.•••••. .•••...... .... 3242a b
c 21
manufactu rers of st.illa, d. 2 .......... .... · · .... · · · · · · .... · · · 3244
3244 37 Debte, I iquors taken lor, none for eale of, par. 5 • • • • • • • . . . . . . . • . . . 52
etilla and worms, manufactu red, each .•..•••... · • · • · • · · · · · · · · 3244
3244 39 Distiller who hu given required bond not required to pay, par . .f.. 66
rectiliera, cl. 8 .......... . • ........ · .. · ... • .. · .. · · · · · .. • • • .. ·
3244 48 Payment of doee not exempt from penalty under State lawe nor
dee.lera in liquors, cl. 4.......... .. • .... • • • ... · .. • • · • • • • • • • • • 76 prevent State from taxing.. ........... ........ . . . . . ......... . 3243 63
3244
malt liquore, cl. 5 ....... • ..... • · · •• • • • .. • · · .. • • .. •
81 Due July 1, each year, and how.-:omputed ......... ......... .. .. 3237 21
manufactu rera of oleolll8l'g8ofine. · ...... • .. · · • • .. · • .. · .. • • • · May be paid for pe.esengere, trains, and stee.mboate ....•.•.• ...•. 3233a fj()
87
wholesale deal ere in oleoms.rga.rine ••••• •• • • • ·• · • · · · • · • · • · • .. • 85 Return for, to be made within calendar month within which lia-
retail dealers in oleoms.rga.rine •• • .. • · · · · · · · • .. · · .. · • • · · · · · · · · *4 89 bility comme nced.... .......... .......... .......... .... . . . . 3237 11
manufactu rere of adulterate d butter ..... ·.·· •.• ····· · · · · · · · · · .
14 91 Special excise tu of corporatio ns......... ......... ......... ......... .. 149
wholeeale dealera in adulterate d butter ......... · · • · • · • · · · · · · ·
*4 91 Stamp!! for.... . . . . . . . . . . . . . .. . . . . .. . .. . . • .. . . . . . . .. . . . • . .. • . • 3238 23
retail dealers in adulterate d butter .. -.•...•..• · · · · · • • • · • · · · · · of, to be conspicuo usly posted... .... 8239 28
*4 92 Stamp!! evidencin g payment
manufactu rera of process or renovated butter ••..••. •·• · · · .. • • ·
*3 92 Table of certain special taxes and 50 per cent penalties •...••••• .....•... 147
manufactu rers of filled cheese ......... .... · ..... : .. ••···•• ..
•s 92 Vintners who sell wine of own growth, none on....... .......... .. 3246 57
wholesale dealera in tilled cheose......... ..... · · · · · · • · · • • • ~ •
retail dealera in filled cheese......... .. - ...... • .. · .. ··· .. ·... '
•s 92 Spirits:
*86 t2 Stamp tu on. (Bu Distilled Bpirita.)
manufoctu rera and pocker11 of mixed flour •••••• •••·• ·• · · · · · · · •
•Act ot OCt. 1, 1890, p. 1111, Colllpll&tJoa ot 1900.
aAct of Aug, 2, 1886, u a!llen4ed by act ot May 9, 1902.
• Act ot June 6, 1800.
• Act ot May 9, 1902.
• Act or :rune 13, 1898, aa amended by act or Apr. 12, 11102.
182 lliDE1.
p.,._
INDEX. 188
lleeUaa..
Stampe:
For apildal taxes(,.. Special taxes) ••••••••••• ••••••••••• •·•• S2S8 2S Tu:e.--Co ntinued. SectiOD.
Pap.
. 2S To be a lien, etc...... ........... ........... ........... ........ 3186 165
Loet or destroyed by accident •••••.••••• •••••.••••• ••••••••••• ••• ·••···.
For imitation wines ••••••••••• ; ••.•• ·•••••••••• ••••••••..• •••••• !828 101) Special, on maoufacturera of mixed ftour..... ............ ........ • 36 116
apirita exported ••••••• ~... • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 8SSO 101) Special exciae tax ........... ........... ........... ........... ........ .. 149
On fermented liquon.... . • • . . . • • . • • • • • • • • • • • • • • • • . • • • • • • • • • • • • SStl 108 Special, on dealera, etc. (8• Special tax.)
tobacco and IIDUII ••••••••••• ••••••••••• • • • • • • • • • • • • • • • • • • • • • 8388 108 Thea ten:
cigare and cigvettee ..••••••••• ••••••••••• ••••••••••• ••••• , • • 9394 108 Definition of........... ........... ........... ........... ........... ... . 95
. oleomar gvine.... ............ ............ ............ .... ... · 18 lot Special tax of........... ........... ........... ........... ........... .. . 94
flllild cheese•.•......••• •••••••••. ••••••• ; •••••• :. • • • • • • • • • 19 .114 Time:
adulterated butter ...•••••••• ••••••••••• •,.· •••••••••• ••••••• _.
14 112 Additional , for making return in cue of llickn- or abaence ........... ... . 142
14 112
renovated butter. . . • • • • . • • • • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • • • In which incomplete or incorrect Uata may be corrected .•.......•.• •••••• 151
playing card• ........•.•• •••••....• ••••••• ~ •••• ·••••••• • • • • • • S8 US Limit within which taxea muat he paid ........... ........... ........... . 165
opium .••••.•...•• ••••••••••• ••••••.•••• ••••••• ' ..... ro...... S8 • 112 Of a.ealliog or collecting tax not provided for by law may be
mixed dour ........... ........... ........... ........... . ~.... • .0 116 eetablillhed by regulation .......... .......... .......... .......... ... .
ttill• and worma ••••••••••• ••••••••••• ••••••••••• •••.•••• •· •• ·.·,... • 87 Toba.cco:
cotton futures ....••....•.• •••••••••• •••••••••• ••••••••.•• ••••••:...... 117 Tuon... ........... ........... ........... ........... ........ 3368 107
white phoephof!18 matches ........... ........... ......... •....... ... • • 117 Sold or removed without ltampa.. ............ ............ ...... 3371 108
. . , Imported, to be lt&mped ame u domestic ............. .......... 3377 108
State laws:
Payment of lpecial tu does not -~pt from penalty or ~ Manufacturer~ of........... ........... ........... ........... .......... . 97
under ..... ........... ........... .........•. •......... ,• .........•. •••• Tub-Ciga rette .......... .......... .......... .......... .......... .. . 108
Statute of JJ.ml.tatlon•. (B• Limitauona .) lJ'Davoida ble aocident:
ltula: Relief from -1111ment11 in certain C&llell of.. • • • • • • • • • • • . • . . . . . . . . 3309a 131
Manufacturer of, to ~y apecir.l tax...... ........... ........... . 11244 Allowance for leakage on account of .........•. •.••.•• , • • . . . 3330b, 3433b 100
Tu on ....•....... . , .....•.... .... , ....•...... •..... ,. ......••••• ..•••. Stampe lOit or deatroyed by ........... ........... ........... .......... . 23
Notice tc>·be given before removal from place of manufacture ••••••••••• •• SUIIp('nllion of work at diRtilleriee caullfld by ........... ........... ...... . 131
Not to be aet up without permit from collector ••••••••••• ••••••••••• ••••• Vermuth.......... .......... .......... .......... .......... .......... ... . 105
TuM: ViDtD81'11:
Penonaliab le for, to make returna ••••••••••• •••••••• ·········•· ·· 1178 10 Exemptioll8 from !!pecial tax in certain cuea..••.•••••• •••• , .•.. 3246 57
On cigaR and clfp.rettee .••••••••••• ••••••••••• ·•••••••• ~ •• • • • • •• • SSH 107 Waiver:
diatilled apiri ta ..•..•••••• ••• •.•••••• ·• • • • • • • • • • • • • • • • • • • • • • • 8261 98 May be m&4e in certain Cll8ea .......... .......... .......... .......... . . 153
filled cheese .. ; •. ·...•.•••••• ••.•••·••••••••••• • ~.; •••••••••• ·
1 9 114
Method of procedure in cue of refual of taxpayer to make ...••••••. .•... 153
fermented liquora •••••......• .•••••••••. •••••••••• •• .-....... SSS9 108 Tu to be paid before removal from...... .. .. .. . .. .. . .. .. .. .. • .. 3261 98
wines and compound llquora •.••• ; .•••••••••• •••••• ~........ 8328 101) WUTanta:
mixed ftour, ••••••••••• ...•..•••••• •••.••••••• ••••• , • • •• • • ... • • 47 115
Of distraint may be given by collector of. internal revenue to
mull ••......•••• •••.•••••• •••••••••• • ~ .......... ........ ,.. 8388 107
deputy .......... .......... .......... .......... .......... .. .' ....... . 106
tobacco .......••••• •••••••••• •••••••••• ••••••••• , • ~.•••••• ~ SS68 10'1
White phoaphoru a matcbea .......... .......... .......... .......... .... . 117
oleomargarine ...•.•••••• •••••••••• •••••••••• ••• ,........... . '8 1Ge Whol•ale dealer iD malt Uquon:
opium ••••.••••• ••.••..•.•. .•.•..•.••• .•••••••• .-......... ..
1 $4 -11.1 Definition and apecial tax of, cl. 5........... ........... .. , ••••• 3244 79
playing carda .••••.•••• ...•. ~ ....... '...••• ' •.••• '.. • • • • • • • • • • • S8 liS Brewer not required to pay 11pecial taxes in certain cuee, cl. 5 ..• 3244 32
diatllled apirita, deficiency, how determine d.·.········· · ••.••• · 8309 . 121 Certain alee of liquor not aubjecting to liability u, cl. 6 •... ~ ••••• 3244 32-79
notes uaed for circulation and paid' out •••••••••• •••••••••. 8412, MIS 187 Wholeaale Uquor dealer·
circulation of banb ••.• , . , ... .-. . . . . . . . • . • • • • • • • • • • • • • • • • • • • • MOB 188 Special tax and definition of, cl. 4 ........... ........... ....... . 3244 65
incomes, jndi vidual .•• - ••••••••.••• ••• '. • • • • • • • • • • • • • • • • • • • • • • • • • •. • • • 119 When liable u a rectifier, cl. 3 ........... ........... .......... . 3244 43
incomee, corporationa ••.•••••••• ••.••_. ••••••• : ••••••••••• • _.. ;·. • .. .. . 11t Certain aalee of liquora, not aubject.ing to liability to apecial tax u,
estates:.. . • • • • • . . . . . . . . . . • • • • • • • • • • • • • • • • • • • • • • • • • . • .. • • • • • • • • • • • • • 1lt cl.6 ........... ........... ........... ........... ........... . . 3244 65
cotton futures ..••••••... ...••••••• , ••••••••••• ••••••••••• •., • • • • • • • • 117 Who1Male dealer iD oleomarg arine (colored and uncolored):
white ph011phorua matches ••••••••••• ••••••••••• •• ; • :. • • • • • • • • • • • • • • • 117 Definition of ........... ........... ........... ........... ...... . 87
butter •••••.•••• ...........•• , ••••••••••• ••••••••••• •• '.... • • • • • • • • • • 111 Special tax of... - ........... ........... ........... .......... . 87
atilll ......••..• •.......... .... ; ...•....... ..........• ..•••••••• •••• 87 Wholeaah l dealer iD adulterate d butter:
Definition and Bpeeial tax of........... ........... ........... .......... . 91
a Ad of Anc. 2, 1886, _p, 272, Compllltlon of 1800.
1 Ad of June 6, 1898. 1
Aet of Jaae 13, 1808, as amended by act of Apr. 12, 1902.
1 Act of Ma:r 9, 1902. 1
Act of Auc. 2, 1886, as amended b7 act or Ma7 9, 1902.
• Act of A oc. 28, 1894.
1 Act or Oct. 1, 1890.
• Ad or Juoe 13, 1898, u amended b7 ad of Apr. 12, 11102,
'Act of Aoc. 2, 1886, · '
184
"Wln• p.Doaa:
Tu on di8tilled lpiritl to be eoUeetedl -· wh• below proof •••••
B..U of taudon in CMi of fermented Uquon••••..••••••• •••••••
WID•:
Tax on.•••••••••.. ..••..••••••• ...•.•...•••• •••••• ·••••• • •••••• 11828 105
V"mtllen DOt liable to llp4ICia1 tu for lelliDtr, of their OWD pcnrth,
at place where made, ete •••.•••••.•• ..••••.••..•• •••••••.•.••
WOJm (dilltillerf.):
Bpeeial tax OD •••••••••••• •••••••••••• •••••••••••• •••••••••••• •

NO. 1

Treasury Regulati ons No. 1 relate to the

duties of collecto rs and doputies un-
der the Act ot Dec.ember 24• 1872. Ap-
proved April 21. 1873.

They were not publishe d as a Treasury de-

cision.

See also Regulati ons No. 2 and No. 12.