Seven gallons of mash or beer to represent one gallon of.
Penalty for delivery of, at distillery having no sign....

Money order-

Of the United States, stamp tax on.
Penalty for signing, without stamp.

314

303

Moneys. (See PUBLIC MONEYS.)

To be paid into the Treasury without deduction..
Recovered by suit to be paid collectors

N.

National banks-

Taxes on notes of persons, municipal corporations, etc.,
used or paid out by..

Monthly returns to be made of amount of such notes.

Nolle prosequi-

315

Of prosecution under section 3257 not allowable, except..

Of sale of real estate for taxes.

Of intention to carry on business of distiller or rectifier..

Of deficiency in accounts of principals to be given to

sureties

386

0.

Oaths-

Section.

Page.

Affirmation instead of...

(see note)
May be administered by collectors and deputy collectors. 3162,3165
Form of, to be attached to distillers' return..

3140

58

72,75

3307

190

Form of, to verify entries in brewer's book

3338

226

What, to be taken by customs and internal-revenue offi-
cers, etc., before receiving payment of salaries.

Begun in one judicial district and completed in another..
Conspiracy to commit an, against the United States...

Officers-

Salary of. (See COMPENSATION.)

No allowance for extra services.

731

358

Prohibited from being interested in the manufacture of
spirits or tobacco.

Not to accept voluntary service for the Government.
Removal of suits against, to United States circuit courts.
To be defended by district attorneys..
Expenses of, sent away as witnesses..
No mileage beyond traveling expenses
Falsely assuming to be..

May enter distilleries and vinegar establishments and ex-
amine

May break open doors or windows of such establishments.
May break up ground to search for hidden pipes....
To report violations of law..

May maintain suits for injury to person or property-
Forbidden to disclose operations of manufacturers..
Forbidden to act as agents for prosecuting claims against
the United States...

Forbidden to give to other officers or receive contributions
for political purposes...

Penalty for neglecting to render a statement of fees, com-
missions, etc...

Failing to deposit moneys. (See EMBEZZLEMENT.)
Of customs, permitting imported cigars to pass out of his
custody without payment of internal-revenue tax.
Of customs, permitting oleomargarine to pass out of his
custody without the law being complied with.

Of courts failing to deposit moneys..

Laws imposing penalties on internal-revenue officers apply
to all persons employed in the service...

Exportation of..

16

274

Forfeiture of unstamped oleomargarine and oleomarga-
rine deleterious to health....

Forfeiture of, to be recovered in any court of competent

jurisdiction..

Special taxes of manufacturers, wholesale dealers, and
retail dealers

For selling imported oleomargarine not properly stamped
For receiving for sale unstamped oleomargarine

For receiving for sale oleomargarine from a manufacturer
who has not paid special tax

For neglecting to destroy stamps on empty packages.
For buying, selling, giving away empty stamped packages
For engaging in business of manufacturer to defraud the
revenue (forfeiture)

For doing things prohibited or not doing things required
Incurred by officers of customs..

Recoverable in any court of competent jurisdiction.

Opium (prepared smoking) (Act of October 1, 1890)—
Imported.

Notices, inventories, and bonds.

Penalty

Stamps

Tax on

Packages-

P.

Change of, of spirits in bond designed for exportation....
Of imported spirits

Wood, metal, paper, or other materials may be used for

packing tobacco, snuff, and cigars.

For cigars..

For cigarettes.

For oleomargarine..

Of newspapers, stamp tax on.

Size of, tobacco and snuff....

Palace cars-

Stamp tax on seats in ..

Pardon-

Effect of, etc

Partnerships-

Passenger tickets-

Pastes-

Stamp tax on.

Patent medicines

Pawnbroker-

Definition of.

Included in the word "person"

Stamp tax on.

136

Brandy made from, may be exempted from certain pro-
visions

Within what time suit or prosecution for, to be com-

menced, etc..

.(Act July 5, 1884)

1047

371

Costs in suits, etc., for, when United States not subject to
To be sued for by collector..

Collected without authority, abated, etc., by Commis-
sioner

For violations of law relating to DISTILLED SPIRITS,
FERMENTED LIQUORS, CIGARS, TOBACCO, OLEOMAR-
GARINE, OPIUM, PLAYING CARDS, FILLED CHEESE,
MIXED FLOUR, LEGACIES AND DISTRIBUTIVE SHARES,
NONSTAMPING OF DOCUMENTS AND INSTRUMENTS
UNDER SCHEDULE A AND ARTICLES UNDER SCHED-
ULE B, and SPECIAL TAXES, see under those heads.
For failing to obey summons.

10228- -29

3175, 3179

82,85

Penalties-Continued.

For failing to make return or making false return
For making false returns or refusing to produce books,
etc., with intent to defeat or evade assessments..
For bank, etc., refusing or neglecting to make return and
payment

For removing or concealing articles with intent to de-
fraud United States

For fraudulently executing or simulating documents re-
quired by internal-revenue laws.....

For having property in possession with intent to sell in
fraud of internal-revenue laws or to evade tax..
For sale of goods to avoid tax..

For disposing of or receiving empty stamped packages
and other offenses relating to stamped packages..
For distillers, rectifiers, wholesale liquor dealers, and
manufacturers of tobacco or cigars, omitting things re-
quired or doing things forbidden, where there is no
specific penalty imposed by any other section..
For internal-revenue officer omitting or neglecting to ren-
der statement of fees, commissions, etc..
For internal-revenue officer disclosing operations of man-

ufacturers.

For internal-revenue officer being interested in certain
manufacturing

For collectors, etc., issuing internal-revenue stamps be-
fore payment.

For collectors, etc., issuing stamps for distilled spirits to
other persons than as provided for by law.

For collectors, etc., collecting special tax from rectifier
within 600 feet of distillery..

For collectors, etc., approving bond of distiller before law
has been complied with

For collectors, etc., neglecting duties and failing to make
reports

For offenses committed by internal-revenue officers ap-
plicable to all employees

Clerks in the Treasury Department carrying on any trade
or business in the funds of the United States, etc., or
taking any emolument for transacting any business in
the Department.

Violating the prohibition of contributions, presents, etc..
to official superiors by persons in the employment of
the Government

Unlawful use of official envelopes..... (Act March 3, 1877)
Giving to Government officers contributions for political
purposes

Officer or clerk receiving compensation in claims or mat-
ters before Department

Officers acting as agents in prosecuting claims.
Officers accepting bribe

Extortion, receiving unlawful fees, and other unlawful
acts

Disbursing officer trading in public funds or property
Collecting officers trading in public property
Requiring a receipt for a larger amount than that actually
paid

Disbursing officer depositing public money otherwise than
authorized, loaning same, withdrawing from depository,
or applying for purposes not authorized..
Loaning, using, converting, improperly depositing public
money

Person not authorized receiving public moneys on deposit
or as loan..

Failure of officer having public money to render accounts.
Failure of person having public moneys in possession to
deposit when required