CUSTOMS (smuggling)—continued.

in suit for penalty, knowledge of agent is knowledge of prin-

cipal, 585.

possession of goods prima facie case, 585.

act 1823 not repealed by act 1866, 585.

revised statutes embrace importers in terms, 585.
vessel unloading without permit, 586.

minor offenses, penalties, 587.

forfeitures, enforced by seizure, &c., 589.

proceedings in rem, 589.

intent to defraud essential to be shown, 589.

libel must allege seizure, 589.

what constitutes seizure, 590.

who may seize, 590.

property seized under $500, how disposed of, 591.

liability of officers making seizure, 591.

defense, how made, if sued, 592.

seizure of books and papers containing evidence of violation

of revenue laws, 592.

DAMAGE to merchandise during voyage, 523.

or loss in warehouse, 542.

DEBTS, taxed at domicile of owner, general rule, 41.

exception to rule, 44.

of city or county, how payment enforced, 451.

judgment and mandamus to levy tax, 451.

mandamus by U. S. court not controlled by State court, 452.

judgment conclusive on application for mandamus, 455.

when power to levy tax discretionary, 454.

fund raised by mandamus kept separate, 455.

mandamus not abated by resignation of officers, 456.
officers liable to action for refusing to make levy, 457.
DECEDENT, personal property taxed at last domicile, 224.
DEED at tax sale, 332.

only a link in title, 332.

no evidence of facts recited, 333.

except by statute, 333.

and only to the extent provided by statute, 334.

may be made conclusive as to non-essentials in tax proceedings, 336.
conclusive as to all matters by proceedings to quiet title, 337.

attacked by showing failure to do any act required from assessment
to deed, 338.

void, may aid actual possession, 343.

DEFECTS in roll, how cured, 251.

DELINQUENT LIST, or judicial condemnation essential to valid sale of

land, 279.

record, should show jurisdiction to condemn, 281.

how judgment attacked, collaterally, 285.

DELIVERY of roll to proper officer, 233.

DEPOSIT of insurance companies, taxed at situs, 190.
DESCRIPTION of personal estate on roll, 202.

of land, name of owner, 203.

must not mislead, 205.

legal character an element of, 208.

DIRECT TAXES by U. S., 502.

discrimination in tax against citizens of other States, 106.
DISTILLED SPIRITS, definition of, 620.

stamps for, 628.

distiller, who is, 620.

notice to collector, 621.

bond of distiller, 621.

of a married woman, 622.

the lot or tract of land, what included, 623.

plan of distillery, 624.

the survey, 624.

the conditions precedent to conduct of distillery, 624.
when business commences, 625.

deficiency assessment, less than 80 per cent., 631.

less than capacity per bushel of grain fixed by survey, 632.
return less than actual product, 633.

defenses to deficiency assessments, 633.
new survey, 634.

rectifier, 634.

wholesale dealer, 636.

DOMICILE, how determined as to assessment, 216.

on initial day of assessment governs, 219.

DOUBLE taxation, 27.

capital and shares of corporation both taxed, not double, 170.
and property double, but not void, 178.

DRAINAGE and levee acts, purpose public, 16.

local benefit traced, 27.

expense, how paid, 496.

DRAWBACK, 574.

DUTIABLE VALUE, the six items, 523, 527.

See ADDENDA.

articles of different values, duty at the rate of highest, 527.

DUTIES, how imposed, 549.

discriminating duty, 550.,

classification of articles, 551.

intent governs, when ascertained, 554.

how duty ascertained, 558.

when they accrue, 559.

lien for duties, 560.

priority of U. S. for, 561.

remedy for unpaid duties, 563.

illegally exacted, remedy of importer, 565.
paid voluntarily, no remedy, 566.

act 1839, all duties paid into treasury, 566.

remedy against collector revived in 1845, 566.

when payment is voluntary, 567.

conditions precedent to suit against collector, 567.
protest, 568.

when made, 571.

prospective protests, 572.

owner of merchandise may sue in his own name, 572.

damage to merchandise, 573.

abatement of duties by secretary, 573.

liquidation of duties, 538.

decision of collector final, 539.

unless appeal in ten days, 539.

period of liquidation, 539.

duties paid before landing prior to 1846, 541.

now placed in warehouse, and paid on withdrawal, 541.

ENTRY of merchandise, 516.

permit to unload, 517.

oath of importer or consignee, 517.

for warehousing, 540.

for withdrawal for consumption, 543.

immediate transportation, 544.

EQUALITY and uniformity of tax, 61, 71.

See CONSTITUTIONAL LIMITATIONS.

EQUITY, relieves against tax when no remedy at law, 363.

errors in pais, 364.

fraud, 365.

irreparable injury and multiplicity of suits, 366.

cloud on title, when removed, 367.

restrain levy or collection of tax, when no power in city or
county to impose tax, 444.

bill in name of attorney general or tax-payer, 446.
doctrine in ring suits, New York, 447.

in other States, 449.

ERRONEOUS assessment, remedy for in internal revenue, 660.
views in U. S. v. Clinkenbeard, 661.

conclusion as to remedy, 662.

ERRORS IN ROLL, what tribunal corrects, 239.
if assessors have jurisdiction, not liable, 243.

without jurisdiction, liable, 246.

failing to comply with mandatory provisions of tax laws,
liable, 249.

how cured, 251.

remedy for errors, 252.

in liquidation corrected by appeal and suit, 539.

can they be corrected when goods withdrawn from warehouse, 543.
EVIDENCE of probable cause, throws burden on claimant, 578. ·
possession, when prima facie against possessor, 585.

actual intent to defraud under act 1874, 589.

EXECUTORS, how assessed and when, for decedent's estate, 224.
EXEMPTIONS or omissions, do not violate provisions for uniformity, 65.
from taxation by statute, 132.

intent must be clear, 13.

colleges exempt, not private scl.ools, 133.

extends only to property in actual use for purpose of college or
school, 134.

religious associations, same rule, 135.

railroads, in some States, public property, and as such, not taxable,

136.

exemption only extends to property necessary for purposes of
roads, 137.

See ADDENDA, 703.

not extend to property used for purposes ultra vires, 140.

EXEMPTIONS-continued.

municipal corporations, tax laws not construed so as to include, 141.
of corporation for a bonus when it extends to property of corpora-

tion, 142.

when to stock, 142.

when exemption extends to consolidated corporations, 142.

See ADDENDA, 702.

when such exemption extends to tax by city or county, 144.

FEDERAL TAXATION, the source and limits of the power, 501.
direct taxes imposed according to population, 502.
land, how sold for non-payment of, 503.

indirect taxes, must be uniform, 504.

instrumentalities of State governments not to be taxed, 505.

nor of municipalities, 505.

Veazie Bank v. Fenno, a tax not for revenue, 506.

"the power to tax involves the power to destroy" is not true, 507.

it is opposed to the fundamental principles of all free government,
508.

federal government can only tax for revenue, 509.

unstamped papers not to be used as evidence, 511.

manufacturer to recover tax of purchaser, is a valid mode of tax-
ation, 511.

FOREIGN CORPORATIONS, license tax, 150.
FORFEITURE, of land for non-payment of tax, 277.

office found not necessary, 277.

by purchase in name of State, 278.
under customs laws, 275.

merchandise not on manifest, 576.

when vessel, held for penalty incurred by master, 576.

fraudulent undervaluation, 577.

when forfeiture complete, 579.

right of United States to elect to proceed for value of goods, 580.
enforced by seizure and proceedings in rem, 589.

for distilling without bond, § 3281, 669.

for distilling with intent to defraud United States of tax on spirits,
669.

lot of land and all property on premises forfeited, 670.

enforced by proceeding in rem, 671.

for illegal removal of spirits, § 3299, 671.

permit to remove to bonded warehouse not evidence of legal re-

moval, 673.

removal under § 3150, 673.

case of Henderson's distilled spirits, 674.