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Income tax:
exemptions from

Sec. II G
failure to make return, penalty

Sec. II G

Sec. II E jurisdiction of courts

Sec. II K

Sec. II А
notice of amount due:

Sec. II G

Sec. II E
of corporations, etc., how ascer-

Sec. II G
personal computation of

Sec. II B personal, on what assessed

Sec. II D rates of

Sec. II
returns of

Sec. II
when to be paid:
by corporations

Sec. II G
by persons

Sec. II E Internal revenue tax tobacco

(Sec. 30, 31, 32, 33, 35, Act 1909). Sec. IV S Inspection of books, records or ac

counts of shippers, importers and dealers

Sec. III U, V Invoice: certified, when required

Sec. III E
certified, not required in case of

personal effects accompanying
the passenger

Sec. III E
currency of

Sec. III C for assembled mdse.

Sec. III W fraudulent, penalties for

Sec. III G-H missing at time of entry

Sec. III F
production of, to U. s. consular

officer before shipment of
mdse., required

Sec. III D
pro forma, when accepted for en-

Sec. III E
to be made in triplicate or

Sec. III C
what to contain

Sec. III C, D

[blocks in formation]

Molders' patterns under bond, expor

tation within six months

Sec. IV J Subsec. 4

Non-importation, allowance for .... Sec. III X
Non-residents, importations by, for

contests, racing or touring purposes Sec. IV J Subsec. 4


authority of customs officers to

Sec. III 0
when not to be demanded

Sec. IV S Obscene and other articles of an im

moral nature, importation prohibited

Sec. IV G Subsec. 1 Ores, refining and smelting of, in bond Sec. IV N Subsec. 1

Sec. III N

Sec. IV G Subsec. 2
Sec. III G

Sec. III P

Sec. IV J Subsec. 2

Sec. IV H Subsec. 2

Sec. III P

Panama Canal Zone, mdse. from, sub

ject to duty, T. D. 30,448... Penalties :

agreements for contingent fee un

der protest
customs officers or employees aid-

ing or abetting importations

of obscene articles, etc.
false entry by false invoice
false swearing on examination be-

fore customs officers
for bribery
for importations in vessels not of

U. S.
for importations of prohibited

cattle and their hides
for refusal to appear when cited

to appear before customs of

fraudulent marking, stamping,

branding or labeling of im

ported mdse. incurred under prior Acts Perjury, what constitutes Philippine Islands, provisions relating

to, shipments to and from, when

dutiable or free Porto Rico, shipments to, no internal

revenue tax imposed Protests:

agreement for contingent fee in

cannot cover tonnage duties
decision of collector, subject to..
disposition of, by collector
fee for, when refunded
timeliness of
validity of

Sec. IV F Subsec 2
Sec. IV S
Sec. III P

Sec. IV C

Sec. IV D

Sec. III N
Sec. III N
Sec. III N
Sec. III N
Sec. III N
Sec. III N
Sec. III N

Sec. III M

Sec. III Y

Reappraisements, procedure

erroneously collected Reimportations, American goods re

turned, duty equals internal tax

and drawback allowed Reliquidations (see errors, clerical). Repairs, articles in bond, for Repealing provisions of prior Act

Sec. IV P

Sec. IV J Subsec. 4
Sec. IV S

Samples, solely for use in taking orders for mdse., in bond

Sec. IV J Subsec. 4 Seizure:

articles of an immoral nature... Sec. IV G Subsec. 1
for undervaluation

Sec. III I
of foreign vessels and their car-

Sec. IV J Subsec. 2 Statistics:

imports and exports, of the arti

cles enumerated in Sec. 1,
amount of, to be ascertained

Sec. IV R
domestic production and consump-

tion of said articles to be esti-

Sec. IV R
list or enumeration of articles

imported, to be established.... Sec. III F

Sec. IV S
Sec. IV S

Tobacco, internal revenue tax on (Secs.

30, 31, 32, 33, 35, Act 1909) Tonnage duty (Sec. 36, Act 1909) Trade agreements, President of the

U. S. to negotiate
Tutuila, products of, free of duty, T.

D. 23,759.

Sec. IV A

Underwriters, when consignees

Sec. III B

Value: appraised

Sec. III I

Sec. III R
market, additions to or deductions
from, on entry to make

Sec. III I
market, appraiser to ascertain Sec. III K
market, consigned mdse.

Sec. III L market, defined

Sec. III R market, mdse. sold for export only Sec. III L market, shown on invoice

Sec. III D
market, what constitutes

Sec. III D
market, when actual, cannot be

Sec. III L

Vessels :

built in U. S., materials for con

struction of, imported in bond. Sec. IV J Subsec. 5

(For Sec. 5, Panama Canal
Act of Aug. 24, 1912, and regu-
lations and decisions under same,
see appendix)
discount, 5%, mdse. imported in

Sec. IV J Subsec. 7
discriminating duty, 10%, mdse.
imported in foreign

Sec. IV J Subsec. 1 importations, except in U. S. Sec. IV J Subsecs. 2-3 of war, supplies for

Sec. IV K
repairs for, withdrawal from

Sec. IV J Subsec. 6
sunk 2 years in U. S. waters Sec. IV L
tonnage duty on (Sec. 36, Act

Sec. IV S

Sec. IV M
Sec. IV M

Sec. IV M

Sec. IV M

Sec. IV M

Warehouses :

bonded, manufacturing ..
articles manf. therein for export.
by-products withdrawn for do-

mestic consumption
cigars manf. therein for home

distilled spirits,' manf. therein,

not permitted
waste material withdrawn for do-

mestic consumption
refining or smelting or both, of

ores and crude metals, pro

visions for Withdrawals, from bonded warehouse,

duties imposed at time of Withdrawals, from bonded

houses, time limit Wrecked goods, entry of

Sec. IV M

Sec. IV N Subsec. 1

Sec. IV Q


Sec. III s
Sec. IV L

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