Subject.

Dept. No. G. A. No.

20200

19875
20088
20231
19758
20166

19892

20062

20154
20397

20342
19682
20439

Bank-

Checks, date of repeal of stamp tax on, under old law........
Checks drawn in the United States on foreign banks tax-

able under act of 1898.....
Checks, receipts used in lieu of, liable to tax under act of

1898.
Engaged in business in July, tax on, under act of 1898........
Tax, where capital exceeds $25,000, under act of 1898..
Time of commencement of business, as to tax on, under act

of 1898....
Banker, an association having place of business where promis-

sory notes are received for discount or sale, taxable as, under

act of 1898....
Bankers

Borrowed money must be reckoned by, as capital in esti-

mating special tax......
Branch banks, tax on, under act of 1898....
City merchants receiving money on deposit from country

merchants not ....
Definition of, under act of 1898..
Firm or company receiving employees' deposits on interest

not...
Included in the list of special tax payers kept for public

inspection
Merchants receiving deposits from grain buyers not...
Merchants selling their own drafts to customers not, under

act of 1898.....
Paying tax beginning July 1, 1898...

Persons loaning money on household goods and chattels not...
Banking business-

Conducted by officers, etc., of savings bank surrendering

charter, taxable anew under act of 1898 ......
Loaning money on personal notes of borrowers not, under

act of 1898.
Banks-

Consolidated, liability to special tax of, under act of 1898...
Depositors in, not required to pay tax on making deposit

under act of 1898...
Private, unincorporated, tax on, under act of 1898..
Special tax returns of, under act of 1898.....
Tax on borrowed capital of, under act of 1898..

Tax on capital and surplus of, under act of 1898.
Baréges, wool veilings, classification of, under act of 1897.
Barges not vessels under act of 1898...
Baryta, ground, carbonate of, free of duty under act of 1897....
Baseball-

By local clubs, no tax on, under act of 1898.....

Games, taxation of, under act of 1898.....
Base bullion, classification of, under act of 1897....
Baskets, Hinoki, classification of, under act of 1897.
Beef, inspection on exportation of...........
Beer

Additional tax on....
Bottled for export, no allowance of drawback on corks

Subject.

Dept. No. G. A. No.

19804

20136
20108
20400

{

19743
19745
19610

19676
19819

19965

20286

19865

20194
19734
19803

19999
19829
20381
20145

Beneficiary companies, tax on, under act of 1898...
Bibles, Dutch, draw back on, manufactured by A. J. Holman

& Co., of Philadelphia, Pa......
Bicycles of Cyclists' Touring Club, free entry of...
Billets, steel, drawback on.........
Billiard tables-

Club, no special tax on, under act of 1898.......

Tax on, under act of 1898.......
Bill of health of vessels

From. Spanish ports..

Tax on, under act of 1898.
Bill of lading-

Of express companies covering goods for transport, tax on,

under act of 1898.......
Of shippers of goods by common carriers, tax on, under act

of 1898....
Of steamboats or other vessels plying between United

States and British North America, no stamping of,

under act of 1898..
Or receipts from transportation companies, tax on, under

act of 1898 .....
Stamping of, under act of 1898.......
Tax on, does not cancel taxation of bills for domestic trans-

portation, under act of 1898........
Tax on, under act of 1898..........

{
Waiving of, in certain drawback.cases...
Bill of sale of-

Chattels, tax on, under act of 1898......
Vessel, tax on, under act of 1898..
Vessels, tax on certificates of acknowledgment, under act of

1898
Bitter orange in tins, classification of, under act of 1897.
Bitters, taxation of, 'under act of 1898.........
Blackberry,

Juice preserved from spoiling by addition of spirits, a medic-

inal article, persons selling not taxable as liquor dealers..

Wine, tax on person selling.....
Blades, foil, classification of, under act of 1897
Blankets, cotton and wool, classification of, under act of 1897...
Blanks, glass, classification of, under act of 1897.......
Blocks—

For gunstocks, duty on, classification of, under act of 1897..

Match, classification of, under act of 1897
Blown glassware, glass blanks, classification of, under act of

1897 .....
Board of General Appraisers-

Jurisdiction, none as to value of foreign coins......

Jurisdiction, none over questions as to tax stamps..
Boch tiles, classification of, under act of 1897
Boilers, marine, inspection of
Bond

Agreement for extension, 10 tax on, under act of 1898.
Covering delivered packages, tax on, under act of 1898...
Covering goods shipped by express through the United

States to and from points in Canada, etc....
Custom-house, stamps on, under act of 1898... {
For delivery of residue of cargo by Canadian vessels..
Given by internal revenue officers, stamping of, under act

20049
19588
19605
19959

19827
19695
20156

19738
20217
19746
19609
19664

19812
20304
19951

20058

common

20225

19707

19845

20081

20285

19821
20361

Bond-Continued.

Tax on capital and surplus under act of 1898.....
Tax upon capital and surplus of, under act of 1898
Issued by a corporation, when subject to special tax......
Issued by guaranty companies of Canada for American

account, tax on, under act of 1898............
Penal, delivery under, of goods improperly marked..
Tax on certificates of, under act of 1898.
Warehousing, tax on, under act of 1898.

Withdrawal of alcohol from.......
Bond of-

Baltimore and Ohio Railroad, addition to route..
Boston and Maine Railroad Company, addition to..
Chicago and Alton Railroad Company as common carrier....
Chicago, St. Paul, Minneapolis and Omaha Railway Com-

pany as common carrier...
Chilcoot Railroad and Transport Company as

carrier
Distillers, brewers, manufacturers of tobacco, cigars, etc.,

tax on, under act of 1898...
Fidelity companies, tax on renewal of, taking effect on or

after July 1, 1898.
Florida Central and Peninsular Railway Company as com-

mon carrier........
Gulf, Colorado and Santa Fe Railway Company as common

carrier...
Kansas City, Pittsburg and Gulf Railroad Company as com-

mon carrier....
Manhattan Steamship Company as common carrier....
Minneapolis, St. Paul and Sault Ste. Marie Railway Com-

pany as common carrier....
Municipal officers, tax on, under act of 1898...
Old Dominion Steamship Company as common carrier.......
Oregon Railroad and Navigation Company as common car-

rier ..
Pacific and Arctic Railway and Navigation Company as

common carrier

Walker Steamship Company as common carrier.........
Bond for production of landing certificate, waiving, in certain

drawback cases
Bone-

Ash, classification of, under act of 1894.......

Knife handles, classification of, under act of 1897....
Books-

And cards, copyrighted
Copyrighted in the United States, printed sheets of, pro-

Subject.

Dept. No. G. A. No.

19621

Bounty, powers of attorney for collection of, not taxable under

act of 1898.....
Bowling alley,

At college, not taxable, under act of 1898....
Set up in place of dismantled pool table, new tax necessary,

under act of 1898......
Tax on, under act of 1898..
Used one day each year at Sunday-school picnic, no tax on,

under act of 1898......
Boxes, shell, or fancy, classification of, under act of 1897..
Braids

Cotton, classification of, under act of 1890.....

Elastic, classification of, under act of 1897...
Branch-

Banks of bankers, tax on, under act of 1898...

Brokers' offices, tax on, under act of 1898.
Branding of cigar packages.........
Brandy, under reciprocal commercial arrangement with France..
Breeding purposes, free entry of animals for......
Brewers-

Sales of original stamped packages of beer...

Stamping of bonds of, under act of 1898 .....
Bristles, classification of, under act of 1897.........
British yachts, tonnage tax.........
Broker-

Agent, tax on, under act of 1898........
Branch office of, tax on, under act of 1898...
Commercial, acting for several firms, tax on, under act of

1898 .....
Commercial agent for coal company not, under act of 1898..
Commercial, commission merchants, tobacco and cotton

warehouseman, and cattle broker not.......
Commercial, definition of, act of 1898.

{
Commercial, local drummer for one house not, under act

19766
19688
19798

Subject.

Dept. No. G. A. No.

20033
20206

20180

20106
19943

20163
20157

20026
19615

19870
19763
19998
19998

19757

20028

19937
20269

19940

20262

Broker-Continued.

Custom-house, tax on, under act of 1898.....
Custom-house, transaction of business of firm of, under

power of attorney given to a clerk
Customs, local agent of a railway or express company not,

under act of 1898.
Holding seat in stock exchange, tax on, under act of 1898...
Italian, money orders issued by, in United States for trans-

mission abroad, tax on, under act of 1898...
Liability of party as, special tax........
Merchant cashing checks for customers not, under act of

1898
Must

pay special tax at branch office under act of 1898..
Negotiating purchases or sales of stock and of grain and

produce, tax on, under act of 1898......
Note of sale, tax on, under act of 1898......
Office, status of, under act of 1898...
Order to, to buy not subject to taxation under act of 1898...
Person buying notes for himself and others taxable as,

under act of 1898.........
Person buying promissory notes subject to tax as, under

act of 1898....
Person drawing occasional sight drafts on London not,

under act of 1898.....
Person indorsing notes not, under act of 1898...
Person lending money on promissory notes and mortgages

not, under act of 1898....
Person negotiating loans, drawing papers, examining titles,

etc., and receiving commissions therefor, not, under act

of 1898.......
Person negotiating purchases and sales of life insurance

contracts taxable as a, under act of 1898.....
Person purchasing State, county, school, or district orders

or warrants, not, under act of 1898....
Selling land on commission, taking applications for farm

loans, or writing insurance, no tax on, under act of 1898..
Special tax not required to be paid for negotiating loans

of money, under act of 1898.....
Tax on, as broker and commercial broker, where dealing in

stocks, grain, etc., under, act of 1898..
Tax on instruments used in sale of stock by, under act of

1898.....
Brooches-

As jewelry, under act of 1897....

Classification of, under act of 1897..,
Bucket shop similar place to board of trade or exchange and

taxable as such under act of 1898........
Buckles as jewelry, under act of 1897
Buffalo hides, East Indian, classification of, under act of 1897...
Building and loan associations-

Cooperative, tax on, under act of 1898.......

Not taxable under act of 1898...
Bulbs, nonedible, caladium plant, free of duty under act.of

1897..
Bullion-

And coin, tax on entries of, under act of 1898...
Base, classification of, under act of 1897.....
Lead, imported, may be entered for smelting and refining

in bond.
Burial sites, deeds to, not taxable under act of 1898..
Burlaps used as coverings of cotton, no drawback on.
Butterflies, steel, as jewelry under act of 1897..