The United States Internal Revenue Tax System: Embracing All Internal Revenue Laws Now in Force as Amended by the Latest Enactments Including the Income Tax of 1894 and 1864, with Rulings and Regulations, the Whole Copiously Annotated, with References to the Decisions of the Courts and the Departments, and Cross-references, with an Introductory Historical Sketch of Internal Revenue Taxation in the United States, and an Appendix Containing Laws Relating to Internal Revenue Practice, with FormsCharles Wesley Eldridge |
From inside the book
Results 1-5 of 87
Page vi
... ASSESSED 619 FORM 21 , GENERAL DEMAND FOR TAXES 620 FORM 38 , CLAIM FOR THE REDEMPTION OF STAMPS 621-623 FORM 46 , CLAIM FOR TAXES IMPROPERLY PAID 624 , 625 FORM 47 , CLAIM FOR REMISSION OF TAXES 626 , 627 FORM 129 , COLLECTOR'S SUMMONS ...
... ASSESSED 619 FORM 21 , GENERAL DEMAND FOR TAXES 620 FORM 38 , CLAIM FOR THE REDEMPTION OF STAMPS 621-623 FORM 46 , CLAIM FOR TAXES IMPROPERLY PAID 624 , 625 FORM 47 , CLAIM FOR REMISSION OF TAXES 626 , 627 FORM 129 , COLLECTOR'S SUMMONS ...
Page 25
... assessed upon land , and a tax of three per cent on incomes over eight hundred dollars , and provided for assessors and collectors of internal revenue and a commissioner of taxes . The direct tax was collected in the loyal States ...
... assessed upon land , and a tax of three per cent on incomes over eight hundred dollars , and provided for assessors and collectors of internal revenue and a commissioner of taxes . The direct tax was collected in the loyal States ...
Page 32
... assessed . The distillers had as many inspectors ' stencil plates as they wanted and freely used them . When the tax was $ 2.00 a proof gallon , high wines , the lowest grade of distilled spirits , were quoted on the market at Chicago ...
... assessed . The distillers had as many inspectors ' stencil plates as they wanted and freely used them . When the tax was $ 2.00 a proof gallon , high wines , the lowest grade of distilled spirits , were quoted on the market at Chicago ...
Page 43
... assessed and collected from the owner of any distilled spirits which may be in bonded warehouse at the date of the taking effect of this act , to be paid whenever the same shall be withdrawn from such warehouse . " This proviso , in ...
... assessed and collected from the owner of any distilled spirits which may be in bonded warehouse at the date of the taking effect of this act , to be paid whenever the same shall be withdrawn from such warehouse . " This proviso , in ...
Page 54
... TAX WAS PAID DURING EACH FISCAL YEAR , FROM SEPTEMBER 1 , 1862 , TO JUNE 30 , 1893 . Aggregate number for each fiscal year . each rate . for each fiscal year . • These collections , assessed under act of July 1 54 INTERNAL REVENUE LAWS .
... TAX WAS PAID DURING EACH FISCAL YEAR , FROM SEPTEMBER 1 , 1862 , TO JUNE 30 , 1893 . Aggregate number for each fiscal year . each rate . for each fiscal year . • These collections , assessed under act of July 1 54 INTERNAL REVENUE LAWS .
Common terms and phrases
20 Stat Act Aug act August 28 act March affixed aforesaid amended by Sec amount Approved assessed bank barrel bonded warehouse cask or package cent centum certificate cheroots cigars Circuit Court collected collector of internal collector or deputy collector's office Commissioner of Internal corporation deducted deputy collector distilled spirits distillery warehouse distraint duty eighteen hundred entry exempt exportation fermented liquors forfeited forfeiture fraud gauger hundred dollars income tax internal revenue laws July July 13 July 20 June 30 lector liable list or return malt liquors manufactured ment oath offense oleomargarine paid payment penalty person prescribed produced profits purchased quantity rectifier regulations removed repealed required by law revenue officer revenue stamp Revised Statutes salary Secretary sell snuff sold special tax stamps storekeeper suit sureties thereof thousand dollars tion Treasury United wholesale liquor dealer wine wine gallons
Popular passages
Page 582 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Page 449 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
Page 165 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 153 - 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...
Page 572 - Court ; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant...
Page 491 - President of the United States of America, have caused the said convention to be made public to the end that the same and every article and clause thereof may be observed and fulfilled with good faith by the United States and the citizens thereof.
Page 472 - That for the purposes of this act an article shall be deemed to be adulterated: In case of drugs: First, If, when a drug is sold under or by a name recognized In the United States Pharmacopoeia or National Formulary...
Page 439 - ... to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.
Page 420 - That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles...
Page 115 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and.