1614 
INDEX 
SPECIAL TAXES—Continued. 
Revenue Act of 1918—Continued. 
Brokers_.______. 
Capital stock_____. 
Cigar manufacturers... 
Cigarette manufacturers 
Circuses, proprietors oi 
Customhouse brokers. 
Distillers. meee 
Exhibitions or shows, public, proprietors or agents... 
Exemptions_ _. ee mmm———— 
Liquor dealers_.._.__________. . se em mm 6 
Motor boats, use of... . 
Narcotics_ _ _.__. «m0 on. 
Pawnbrokers_ __. ee 
Penalty for nonpayment. __.______________________ 
Riding academies, proprietors of ___. fmmmeen 
Sailing boats, use of -. id 
Ship brokers... ees 
Shooting galleries, proprietors of . ; cee 
Stills, manufacturers of _ _ _ ce m- 
Street fairs... -_. mmm 
Theaters, museums, and con- “iv halls, proprietors of. 
Tobacco manufacturers. 
Yachts, use of... ____ 
Revenue Act of 1917— 
Boats, use of _ ______. -- 
Revenue Act of 19168— 
Administrative and general provisions applicable. __. 
Billiard rooms, proprietors ¢ © J 
Bowling alleys, proprietors uv m——— 
Capital stock_-______.__ emmm—— 
Circuses_.. -- 
Cigar manufacturers__. oe 
Cigarette manufacturers... wo 
Customhouse brokers_________._. meme 
Exhibitions, shows, public, proprietors or agents. .- ..- 
Exemptions. _.____. am 
Pawnbrokers__.________ eee 
Penalty for nonpayment. _._- ————— 
ShipbroKers - ooo ccc cece cee meme 
Stamps, redemption of unused, issued under prior acts 
Street fairs. neo ecm mee 
Theaters, museums, concert halls, proprietors of 
Tobacco manufacturers - o-oo omc 
SPIRITS. (See DISTILLED SPIRITS.) 
STAMPS AND STAMP TAXES— 
General Provisions— 
Apes for stamps where spoiled, ete. (Act May 12, 
1900)... . mmm mm mmm mmm 
Altering. _-_ -.. .-_(Act Mar. 4, 1909) 
Assessment of tax when article is removed without 
being stamped... ._-___-___. .-(Act Aug. 27, 1894) 
Cancellation by perforation._. "Act Mar. %, 1901) 
Cancellation, ete., mode___.. - 
Changes, Commissioner’s authorivy .. make. ___ ... 
Claims, redemption of spoiled, ete., stamps (Act May 
12, 1900)... _. mmm .— 
Collectors, charges and credits__._.-.----. -- 
Commissioner, finality of findings upon claim for re- 
.demption of stamps. ....-(Act May 12, 1900) 
Supplying, ete... — 
(Act Aug. 27, 1894) 
Counterfeiting -—__.._——-..___(Act Mar. 4, 1909) 
Discontinuance, authority of Commissioner, in cer- 
tain caseS-—e- o-oo eeec--_- (Revenue Act 1918) 
Establishments and change, Commissioner’s power 
as to__ 
Section 
[001(1) 
1000 
1002 
1002 
L001 (6) 
1001(¢ 
1001 (12 
1001(7, 
1001(7) 
1001(12 
1003 
1006, 1007 
1001(2) 
1005 
1001(10) 
1003 
1001(3) 
1001(9) 
L001(12) 
1001(7) 
1001 (5) 
1002 
1003 
Page 
159 
163 
154 
154 
159 
159 
39 
60 
.60 
39 
69 
50 
39 
23 
.60 
69 
59 
‘60 
139 
160 
159 
154 
169 
169 
149, 
603 
409 
407(9) 
407(9) 
407 
407(7) 
408 
408 
407 (5) 
407(8) 
407(8, 
407(3) 
408 
407(4) 
411 
407(7) 
407(6) 
408 
123 
161 
161 
165 
161 
155 
155 
160 
161 
161 
160 
155 
160 
124 
161 
161 
155 
507 
1245 
507 
887 
886 
887 
508 
92 
2 © 508 
321 2 
42 506 
147, 148 1245 
"606 188 
3446 886