A Treatise on the Federal Income Tax Under the Act of 1894 |
Contents
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Other editions - View all
A Treatise on the Federal Income Tax Under the Act of 1894 Everett Vergnies Abbot,Roger Foster No preview available - 2015 |
Common terms and phrases
accrued Act of August Act of July Act of March aforesaid amended amount paid assessed assistant assessor association August 28 authority Bank bonds centum collected collector or deputy Commissioner of Internal compensation Congress Constitution corporation deducted deputy collector direct tax distraint district dividends Dollar Savings Bank duty earnings eighteen hundred exempt expenses Federal five per cent four thousand dollars Government held Hohnbach Ibid imposed included income tax interest Internal Revenue Interstate Commerce Commission judicial power July 14 June 30 Justice levied liable list or return ment municipal non-resident officers payable payment penalty person proceedings profits or income question Railroad real estate receipts received render a list rents residing Revised Statutes Ruling salary SECTION 28 SECTION 32 suit taxable taxation taxpayer thereof tion Treasury U. S. Cir U. S. Supreme United Veazie Bank Wall
Popular passages
Page 24 - States shall have the same right in every state and territory to make and enforce contracts, to sue, be parties, give evidence, and to the full and equal benefit of all laws and proceedings for the security of persons and property as is enjoyed by white citizens...
Page 5 - ... in proportion to the value of all land within each state, granted to or surveyed for any Person, as such land and the buildings and improvements thereon shall be estimated according to such mode as the united states in congress assembled, shall from time to time direct and appoint.
Page 5 - All charges of war, and all other expenses that shall be incurred for the common defense or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a common treasury...
Page 207 - We think, then, that, when a question, to which the judicial power of the union is extended by the constitution, forms an ingredient of the original cause, it is in the power of congress to give the circuit courts jurisdiction of that cause, although other questions of fact or of law may be involved in it.
Page 391 - That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof...
Page 45 - And in case of disobedience to a subpoena the Commission, or any party to a proceeding before the Commission, may invoke the aid of any court of the United States in requiring the attendance and testimony of witnesses and the production of books, papers, and documents under the provisions of this section.
Page 207 - The judicial power shall extend to all cases in law and equity arising under the constitution, the laws of the United States, and treaties made, or which shall be made, under their authority...
Page 307 - An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes.
Page 30 - The Government then of the United States can claim no powers which are not granted to it by the Constitution; and the powers actually granted must be such as are expressly given, or given by necessary implication.
Page 326 - States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever...