of persons who fail to make returns required for taxation, how further time may be allowed of stamp on tobacco and snuff to be notice and evidence of non-payment of tax and on cigars..... of collections, &c., to be laid before Congress annually in tabular form withholding credits in set-off to debts due United States to report to Solicitor of Treasury separate, for different classes of receipts of taxes... Accounts of officers, &c., receiving public money to disburse, monthly. 3622, 3623 failing to render account, as required, of money received. .3624, 5491 149, 158 of collectors of internal revenue.. ..3145, 3146, 3212, 3217 5, 6, 27, 28 by collectors of internal revenue of stamps for distilled spirits. against officer for acts done under revenue laws or laws relative to elective franchise officers of internal revenue may maintain for damages done to them while acting under provisions of law 3171 for taxes, fines, &c., under internal-revenue laws in name of United States 3213 not to be commenced without sanction of Commissioner of Internal Revenue 3214 when United States not subject to costs in.... 3214 under internal-revenue laws, rules to be observed by officers, district attorneys 3215 for restraining, assessing, and collecting taxes not to be maintained. for recovery of taxes paid on second assessment on allegations of fraud, burden of proof.. for recovery back, of taxes, not to be maintained until appeal made to Commissioner.. Adulteration- of distilled spirits before tax paid to create fictitious proof, penalty Advertisements- collectors' charges for ... of notice of sale on distraint for internal-revenue taxes.. Affidavits- falsely making, altering, forging, &c., uttering or publishing making or using by any person, of any false, to obtain pay- Affixing of stamps- to casks of distilled spirits... to packages of fermented liquor. Agents- internal revenue, may be employed may demand production, &c., of tobacco peddlers' stamp and ...... may be withdrawn from bond for scientific purposes without 3297 may be withdrawn by manufacturer of perfumery, &c., with- ཙམ 61 to Commissioner of Internal Revenue before suit in case of 3226 31 Apples- brandy made from, or from peaches or grapes, may be ex- Appraisal- 3255 of property exempt from distraint for internal revenue taxes. ུ བ ཎྜ བ 21 78 21 Arrears- no money to be paid to person in arrears to the United States in case of neglect to make return by person liable to pay taxes when second is made on account of first being founded on allowed 3220 30 Section. Page. Assessments-Continued. no suit to be maintained for restraining.. on spirits removed without deposit in warehouse as required 3224 3253 on distillers for deficiency. 3309 on tobacco, snuff, and cigars sold or removed without being 3371 of stamp-taxes when article is removed without being on grape brandy. of legacy and succession taxes.. to provide counsel in investigation of claims, on application counsel-fees to other than district attorneys; how allowed.. written permission necessary to discontinuance or nolle prose- Attorneys (See DISTRICT ATTORNEYS.) officers of United States and persons connected with depart- 17 5498 159 sale on distraint for internal-revenue taxes... 3190, 3197 21, 23 sale of forfeited boilers, stills, machinery, materials... internal-revenue taxes on, other than of national banks..... 3407, capital of those ceasing to exist or becoming national, what on notes used for circulation of persons, corporations, State bankers and others receiving money on deposit, loan, or for grown in United States, wines, &c., made from, exempt from tax 3328 73 Bill in chancery- may be filed to enforce lien of United States on real estate.. Boilers (distillery)— manufacturer of, to give notice before removing from place not to be used for distilling purposes on certain premises......... used in generating steam, &c., in distillery, where may be for withdrawal of and payment of tax on distilled spirits... withdrawal of alcohol for scientific purposes 3280, 3281 54, 55 58, 59, 60 3297, 3297 a 61, 62 3330 75,76 for deposit in special bonded warehouses for grape-brandy 81 5 transportation bond may be taken for exportation of to- on exportation of tobacco, snuff, and cigars for drawback for withdrawal of alcohol by manufacturer of perfumery, &c. 3433a 124 Bonded warehouse-(See also DISTILLERY WAREHOUSE.) medicines, preparations, compositions, perfumery, cosmetics, |