1. Collectors in receipting for assessment lists (Form 23) for the month of October, 1900, and subsequent months, will use Form 23, revised September 28, 1900, and Form 476, approved the same day.

To this end, the collector will make use of column 11 of the "duplicate" and "triplicate" of the Form 23 for October, by changing the heading so as to read as follows: "Advance collections for October, 1900." He will then enter in this column each amount in column 12 which appears by the date in column 13 to have been collected in October, the entry of each item in column 11 being on the same line as that on which it appeared in column 12. Care must be taken to exclude from column 11 of the October list all items collected subsequently to October 31, and every tax shown to be paid by stamp. (The same care must be taken in regard to all subsequent months.)

2. If there are two or more pages in the list the collector will carry the totals forward, in column 11, from page to page. He will also, in the same column, on the line next below the last line of the last page of the list on which an amount is reported for assessment, enter the total of Form 58, and immediately thereunder enter the total of all such collections, including the amount collected on Form 58, writing on the line of the total the words, "Total advance collections for October, 1900."

3. He will receipt for this amount in the first part of Form 476, prescribed September 28, 1900, and forward said form to this office with the list (Form 23) for that month.

4. If, upon comparison in this office, of the total of column 11 of the duplicate, Form 23, for October, with the amount stated in the first part of Form 476 for October, they are found to agree, the amount will be charged in the second part of Form 476 and forwarded to the proper accounting officer.

5. The amount certified in the first part of Form 23 for the October list will be the total amount of the October list-i. e., the amount of column 10, Form 23, with the amount on Form 58 included.

6. The amount thus certified should be receipted for in the second part of Form 231, less the amount of advance collections previously receipted for on Form 476.

7. The proceedings as to all subsequent months will be the same as specified above, the advance collections for each month being charged

on Form 476 and the balance of the assessments for the month on Form 231.

8. A special list for bankers will hereafter be a special list for June and will be forwarded on or before the 10th day of August with the regular list for July. The collections thereon made in June will be entered on Form 476 and sent with the regular list for June. The collections made thereon in July will be entered on Form 476 to be sent with the regular list for July. The total amount of the bankers' list for June will be certified to the collector in the first part of Form 23 for the June bankers' list, and the collector will receipt for the said amount in the second part of Form 231, less the advance collections on that list in June and July theretofore receipted for on Form 476. There will be two receipts on Form 476 for July, one for the regular list and one for the bankers' list, and, in case collections of bankers' taxes are made in June, there will be two Forms 476 for June also.

9. For convenience of reference in considering these instructions copies of Form 476 and the newly revised Form 23 are subjoined.

FORM 476.-U. S. INTERNAL REVENUE.

Collector's receipt for taxes collected in advance of receipt of lists.

I hereby certify that I have received and deposited to the credit of the Treasurer of the United States the sum of $ collected in advance on list for the month of 19—, as shown by my report on Form 51B. (Care must be taken that the advance collections agree with those reported on Form 51B.)

FORM 23.—(REVISED SEPTEMBER 28, 1900).-U. S. INTERNAL REVENUE. Aggregate statement of taxes assessed and returned to collector. (To be executed in duplicate—one copy to be forwarded to the Commissioner of Internal Revenue; the other copy to be attached to the list, Form 23, filed in collector's office.)

I,

day sent to

Commissioner of Internal Revenue, hereby certify that I have this collector of the

of taxes payable within said district for the month of assessed in column 10, Form 23, is $

an alphabetical list 19. The amount

district of

less amount receipted for on Form 476, balance to be covered by the following receipt, $

Commissioner of Internal Revenue.

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, D. C., November 26, 1900.

To revenue agents:

Hereafter, when recommending assessment of taxes against parties, you will state sufficient facts to sustain the charge. If books have been examined, what they show should be stated, and any other evidence which tends to establish liability and upon which the recommendation is based should be reported.

Please notify persons under your direction to act accordingly, and you will not transmit their reports to this office until they are satisfactory in this respect.

ROBT. WILLIAMS, Jr., Acting Commissioner.

DISTILLED SPIRITS.

(16.)

Distilled spirits.

Change in method of accounting for "no proof" and "apparent proof" spirits at

rectifying houses.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

To collectors of internal revenue:

Washington, D. C., January 13, 1900.

Hereafter, at rectifying houses, no entry will be made of proof gallons for spirits dumped as "no proof" or "apparent proof," but the proof

gallons in such cases will be marked and treated as "O" in column 18, on Form 122. The wine gallons will be entered in column 16 on said form, and in a separate account on Record 64.

Rectifiers who have dumped such spirits, in sending out similar spirits, will receive credit only in wine gallons in such separate account and only to the extent of the wine gallons dumped and so entered.

Where a rectifier manufactures "apparent proof" or "no proof" goods from unsweetened spirits, he will be credited as heretofore with the actual proof gallons contained in the wine gallons of such goods which he stamps out.

Printed circulars on this subject will be sent out at an early date. G. W. WILSON, Commissioner.

(32.)

Case stamps for distilled spirits bottled in bond.

[Circular No. 11.-Int. Rev. No. 552.]

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., February 3, 1900.

To collectors of internal revenue and others concerned :

The

Case stamps for distilled spirits bottled in bond which the owner thereof was not able to use in the season for which they were imprinted may be changed and used in the manner hereinafter provided. dates showing when "made" and when "bottled" on the attached strip stamps may be erased or obliterated by the use of bronze or other suitable material, and other data giving the correct date of production and bottling may be imprinted thereon. All of the work of erasing and imprinting as aforesaid shall be done at but one place in the district, to be designated by the collector. The imprinting shall conform, as nearly as practicable, in style of workmanship, type, and color of ink to the dates as originally imprinted on said stamps, and all the risk and expense incident thereto shall be borne by the distiller or owner using said stamps. Owners or distillers desiring to change and use stamps in the manner aforesaid shall notify the storekeeper and gauger in charge of the bottling warehouse, giving number and denomination of stamps required and data to be imprinted thereon, and the storekeeper, or storekeeper and gauger, shall at once deliver said stamps to the collector, with a statement showing the number, denomination, and serial numbers of the case stamps to be changed for use, the data to be imprinted thereon, and the name of the person or firm for whom said stamps are to be changed. The collector, on receipt of the stamps and statement, may issue an order for the imprinting of said stamps in the manner required, and may designate a printer, or other person, to take charge of and imprint the stamps, delivering the same to him, and taking his receipt therefor. When imprinted, the stamps shall be returned to and

examined by the collector, and, if found satisfactory, shall be delivered by him to the storekeeper, or storekeeper and gauger, for the use of the distiller or owner.

When case stamps are used under the foregoing provisions, the storekeeper, or storekeeper and gauger in charge, shall write across the stub of each stamp with ink the date when used and the date of production of the spirits as shown on the strip stamps, affixing his signature thereto. G. W. WILSON, Commissioner.

Approved: L. J. GAGE, Secretary.

(34.)

Increase in price of Alexander's improved wantage rod-Method of procuring and using the same.

[Int. Rev. Circular No. 553.]

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., February 6, 1900.

To collectors of internal revenue and others:

On account of increased cost of labor and materials, the contractor for furnishing Alexander's improved wantage rod has found it necessary to increase the price to $1.60 each, which, until further notice, will be the price of the rod.

Applications for the rod must be addressed to the Commissioner of Internal Revenue, and at the same time the price stated above, in a money order or draft, must be forwarded to the Commercial and Farmers' National Bank, at Baltimore, Md., payable to the order of that bank. In no instance must the remittance be sent to this office or be made payable to the Commissioner.

The post-office address of the intending purchaser should be plainly indicated in the application, as the rod will be forwarded by mail, except when otherwise requested, in which case it will be sent by express at the expense of the applicant.

In using Alexander's improved wantage rod, the following instructions should be observed:

Take the wantage rod in the right hand, with the metal part resting entirely in the groove; place the lip against the under side of the bung stave; clasp the handle at the head of the metal part with the thumb and forefinger of the left hand; hold the rod in a perpendicular position, with the lip firmly against the under side of the bung stave; move the wood part of the rod downward, without jarring, into the cask, as far as the metal guides will permit; withdraw it at once to its former position; take the lip from the under side of the bung stave; by reading the wet line in the scale which shows the capacity of the cask the want age will be determined. The graduation nearest the wet line should always be read. When the wet line is midway between graduations, the line which indicates the greater wantage should be taken.