Digest of Decisions and Regulations Made by the Commissioner of Internal Revenue: Under Various Acts of Congress Relating to Internal Revenue, and Abstracts of Judicial Decisions, and Opinions of Attorney-general, as to Internal-revenue Cases : from December 24, 1864, to June 13, 1898U.S. Government Printing Office, 1906 - Počet stran: 294 |
Další vydání - Zobrazit všechny
Běžně se vyskytující výrazy a sousloví
accrued act of June act of March affix agents allowed amended amount April April 27 assessed assistant assessor August August 28 authorized bank bonded warehouse brewers casks cent certificate cigars claim collector of internal Commissioner of Internal conveyance court December December 24 deducted deposits distilled spirits distillery district dividends duty export February February 23 forfeiture gage gallons Government gross receipts held Internal Revenue internal-revenue laws issued January 14 July 13 July 20 June 13 June 30 leaf tobacco liable to special liable to tax license tax manufactured tobacco merchandise mortgage October officers oleomargarine paid pay special tax payment peddlers penalty person production profits provisions of section purchase real estate rectifier refunding regage required to pay returns revenue law revenue stamps Revised Statutes section 79 sell snuff sold stamp tax sureties taxable taxation thereon thru Treasury United wholesale dealer wholesale liquor dealer wines
Oblíbené pasáže
Strana 180 - ... exempt from the payment of all taxes or duties of the United States, as well as from taxation in any form by or under state, municipal, or local authority...
Strana 143 - ... subject to the provisions of law, and expressly stipulating that the lien of the United States for taxes and penalties shall have priority of such mortgage, judgment, or other incumbrance...
Strana 97 - Power of attorney, or proxy, for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries...
Strana 126 - States shall be first satisfied, and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
Strana 108 - ... any memorandum, check, receipt or other written or printed evidence of an amount of money to be paid...
Strana 112 - Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Strana 232 - The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in section 487 of this title, shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever.
Strana 226 - On all chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of eight cents...
Strana 232 - That before any bill of costs shall be taxed by any judge or other officer, or any account payable out of the money of the United States shall be allowed by any officer of the treasury...
Strana 57 - Treasury as internal-revenue collections, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment...