INDEX 
SICK LEAVE— 
Belgie in case of contagious disease (Act Mar. 15, 
1898) o_o. em memo 
Inspectors... evenue Act 1926) 
[nternal revenuea cn .......__._( Revenue Act 1926) 
Leave of absence to clerks and employees (Act Mar. 
3, 1893)... 
SICKNESS— 
Collectors of internal revenue... ——- 
Disbursing officers, acting officer-_ (Act Mar. «, 1909) 
Employees, leave on account of . (Act Mar. 15, 1898) 
Removal of office because of, cost reported to Con- 
gress_ _______ 
Returns, extension or vime 
Special-tax payers._. 
Storekeepers..________. 
Subordinate officers, filling tempora_y .. 
Section 
7 
1202 
1202 
5 
3149 
8 
7 
1776 
3176 
3237 
3155 
178 
SIGNS— 
Required to be displayed. (See specific taxes.) 
SNUFF. (See ToBacco AND SNUFF.) 
SOFT DRINKS. (See CEREAL BEVERAGES AND SOFT 
DRINKS.) 
SOLDIERS AND SAILORS (see also ARMY AND Navy)— 
Anyi to civil offices, preference (Act Aug. 15, 
1876) - eee 
Preference to honorably discharged, appointments to 
clerical and other positions in departments 
(Act Mar. 3, 1919) _ oo ___ 
Red Setion of forces in departments (Act Aug. 15, 
ABB)... ction sy igen wo rsa were 6 HEISE 50 
Widows, preference in reducing force of civil em- 
ployees_.___.___ _________(Act Aug. 15, 1876) 
SOLDIERS’ HOME. (See INToxIcATING LIQUORS.) 
SOLICITOR OF INTERNAL REVENUE— 
Appointment, duties, etc. __________. -- 
Compromises, opinions and reasons therefor... .__._. 
Office abolished. _. .---(Revenue Act 1926) 
(See DEPARTMENT OF JUSTICF ) 
SPECIAL COUNSEL— 
Authority for appointment by Attorney General (Act 
June 30, 1906)___. ———— 
To aid district attornev__. 363 
SPECIAL DEPUTY COMMISSIONER — 
Appointment, etc. -(Revenue Act 1926) 1201 
BPECIAL TAXES— 
General Provisions— 
Certified copies, list of taxpayers... _______._____ 
Costs, prosecution for failure to keep stamp in con- 
spicuous place_______. em mmmm mmm 
Death of taxpayer, effect as to carrying on business. _ 
Executors, carrying on business of decedent, effect. 
List of taxpayers, exhibition in collector’s office. _ . __. 
More than one pursuit carried on in one place by same 
person at same time_____________________"_____ 
Payment, condition precedent to carrying on occu- 
pation___._._ mmm 
Exemption from penalty under State law: 
Several places of business. 
Stamps required_______ 
Registration, death, removal, ete., ¢. *-- 
Name, place of business, etc.. of snecial taxpaver. 
Returns__________________ 
Penalty for failure to make__ 
Time for making _._ 
3 
t 
2 
349 
3229 
1201 
3240 
3239 
3241 
3241 
3240 
3232 
3243 
3235 
3238 
3241 
3233 
3173 
3176 
39237 
1611 
Page 
1276 
44 
44 
1276 
33 
1417 
1276 
1291 
61 
118 
39 
1272 
1279 
1278 
1279 
12790 
5 
107 
3 
1140 
1140 
A 
119 
119 
120 
120 
119 
118 
116 
121 
117 
118 
120 
117 
58 
61 
118