PAOK
SINKING FUND-Continued :
Management of; accounts, how kept..........

84
Not a source of expense to the Government...

85
When it will extinguish the public debt.

85
SIXES OF 1981: (See Bonds payable in Coin.)
Synonym for loan of 1863.

16
loan of July and August, 1861.....

20
loan of February, 1861......

22
STATE BANKS: (See Banks and Banking Associations. Taxation.).

99
STOLEN BONDS:

If registered, Treasury Department should be notified; duplicates may be obtained.. 60
If coupon, Government affords no remedy.....

66

T.

... 87

TAXATION UNDER FEDERAL AUTHORITY........

159
Of bonds and other obligations of the United States
On circulation, deposits, and capital of national banks......

125, 146
Of ten per cent. on notes of persons and State banks, used for circulation and paid
out by State or national banks..

145
on notes of towns, cities, or municipal corporations, so used and
paid out.....

148
On deposits, capital, and circulation of banks and bankers other than national
banks.........

142, 143
payable semi-annually, but assessed monthly

158
meaning of capital employed.....

143, 158
On circulation of banks not levied when it does not exceed five per cent. of
capital.......

146
On banks and other institutions for deposit of savings.....

144
no tax on deposits invested in United States securities....

144
individual deposits to amount of $2,000 exempt.......

159
Under existing laws, notes relative to.......

159
Regulations concerning assessment and payment..

160–164
TAXATION UNDER STATE AUTHORITY:
On bonds and other obligations of the United States held by State or national
banks......

85, 86
cases referred to.........

85, 86
On deposits in savings banks invested in United States securities

86
On shares in national banks......

126
decisions and notes concerning

127
· Place" where tax on national banks may be levied...

148
TEN-FORTY BONDS:
Authority for issue of; description of.........

15, 16
Only loan redeemable in ten and payable in forty years...

16
THREE-PER-CENT. CERTIFICATES:

Act of authorization ......
Issued for purpose of retiring compound-interest notes.

47

PAGE

THREE-PER-CENT. CERTIFICATES—Continued:

Original limit fifty millions, increased to seventy-five....

When they cease to bear interest......
TREASURY NOTES: (See Old Demand Notes.).

29, 147
29, 147

43

70

U.
UNCLAIMED INTEREST:
On registered stock, when and how disposed of..........
after ninety days, collectable only at Treasury

70
UNITED STATES BONDS: (See Bonds.).

7-24
UNITED STATES NOTES:
Acts of authorization.....

35-38
Limit of issue; highest amount issued..

38, 39
Retirement and cancellation of; act suspending the same........

39
Amount then outstanding 356 millions.......

40
Cannot be reduced without further legislation.....

40
Reserve of forty-four millions; how created

38-40
use of, discretionary

40
Redeemable in coin; question adjudicated....

40
Constitutionality of legal-tender provisions..

41
When not a legal tender; decisions on the subject......

42
Four different issues of; when made....

42, 43
First two issues of, exchangeable for 5-20 bonds..

42
Not exchangeable for bonds since July 1, 1863..

38
None of first three series reissued after redemption .....

43
Printed on distinctive paper; penalties in certain cases.

48
Mutilated or defaced, regulations for redemption of.......

49-54
Redemption of, in coin, the faith of the United States solemnly pledged to............ 81
Withholding of, from use, when a misdemeanor...

149