1612
INDEX
SPECIAL TAXES—Continued.
General Provisions—Continued.
Several places of business, payment of one tax as Section Page
covering. _ _____________ o_o... 3235 117
Stamps, exhibition in place of business. _ _ fem———a 3239 119
Payment by._________________ __________"~ 3238 118
Storage, special tax where goods, ete., arein_________ 3235 117
Summons to persons liable in case of delinquency_..__ 8173, 3175 58, 61
Time when taxisdue.._.._________________"_ "°°" 3237 118
Specific taxes (for specific taxes under prior acts, see
following hereunder)—
Boats, use of foreign-built—
Tax, 2 use of foreign-built boats (Revenue Act
Capital stock tax—
Determination of Commissioner as to value of
stock under prior acts presumptive only (Rev-
enue Act 1926) _. --
Filled cheese—
Nate and dealers in; tax (Act June 6,
96) cm
Penalty for nonpayment of tax (Act June 6, 1896)
Liquor—
Brewers. ___.__________ _ mem
Distillers liable as wholesale liquor aealers._.___
Excepted persons; vintners, apothecaries, manu-
facturing chemists, flavoring-extract manufac-
burers..___.______ ———em 3246 136
Manufacturers of stitw__.___ emmmemme— 3244(24) 125
Distillers manufacturing own stills ex-
_cepted..____________(Act May 28, 1880) 18 126
Drawback on stills exported (Act Mar. 1,
UB7D) niacin sommes ve mo were gm pio 10 126
Tax-free stills to be sold or moved only under :
regulations__.________(Act Oct. 3, 1913) Iv 126
Penalty, failure to pay tax or give bond .__.___ 3242, 3281 136, 135
Rectifiers_ _ o_o __ 3244(3d) 127
Railway trains and steamboats; special tax
stamp_.____._____________(Act May 8, 1876) ________ 138
Retail and wholesale liquor dealers____________ 3244 (4th) 129
Retail and wholesale dealers in malt liquors-.._ 3244(5th) 133
Special tax of $1,000 for doing business contrary
to local law___. —~--(Revenue Act 1926) 701 124
Mixed flour— _
hc engaged in mixing flour (Act June 13,
1898) eee.
Penalty for nonpayment of tax (Act June 13,
1898). —-
Narcotics—
Dispensers not otherwise taxed (Revenue Act
1926)... ___. cert ET ELE grapes
General provisions applicable_(Act Dec. 17, 1914)
Manufacturers, importers, producers, etc., of
opium, coca leaves, etc.; tax (Revenue Act
1926) i ee.
Oleomargarine, adulterated butter, etc.—
Adulterated, process, or renovated butter; manu-
facturers and dealers in, tax (Act May 9,
1902) cc oe.
Nonpayment of tax.._._(Act May 9, 1902)
Oleomargarine, manufacturers and dealers, tax
(Act Aug. 2, 1886). _ o_o.
Carrying on business without payment of
tax; penalty__.____.___(Act Aug. 2, 1886)
Yachts. (See Boats.)
Revenue Act of 1924—
Automobiles, persons operating or renting for hire.__
Billiard rooms, proprietors of _
701(8)
701(5)
