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 48
Page 47
... was returned by collectors . From and after that date the tax was paid by stamps , on which a deduction of 7 per cent was allowed to brewers using them . 1868 .. do . Cigars . 5.00 per M. 2,951,675.26 INTRODUCTORY . 47.
... was returned by collectors . From and after that date the tax was paid by stamps , on which a deduction of 7 per cent was allowed to brewers using them . 1868 .. do . Cigars . 5.00 per M. 2,951,675.26 INTRODUCTORY . 47.
Page 58
... deduction was allowed for dividends and interest received which had already paid tax . The extraordinary expenses of the war , which had then reached about $ 3,000,000 a day , made this double taxation necessary . The amount collected ...
... deduction was allowed for dividends and interest received which had already paid tax . The extraordinary expenses of the war , which had then reached about $ 3,000,000 a day , made this double taxation necessary . The amount collected ...
Page 185
... deduction therefrom . Int . Rev. Reg . , Series 7 , No. 1 , Revised , p . 31 . Brewers , who , on the brewery premises or at any other place , sell fermented liquors manufactured by themselves or others in quantities less than five ...
... deduction therefrom . Int . Rev. Reg . , Series 7 , No. 1 , Revised , p . 31 . Brewers , who , on the brewery premises or at any other place , sell fermented liquors manufactured by themselves or others in quantities less than five ...
Page 239
... opinion of the court , that the judgment should be entered for the full amount of the bond , without deduction of any sum realized from the sale of the distiller's personal property ; the condition of the bond DISTILLED SPIRITS . 239.
... opinion of the court , that the judgment should be entered for the full amount of the bond , without deduction of any sum realized from the sale of the distiller's personal property ; the condition of the bond DISTILLED SPIRITS . 239.
Page 354
... Deduction . 3342. Stamps , how procured , affixed , and canceled . Penalty for fraud or neglect . 3352. Possession of fermented liquor after removal from warehouse , when tax not paid , cause of forfeiture . 3343. Selling , removing ...
... Deduction . 3342. Stamps , how procured , affixed , and canceled . Penalty for fraud or neglect . 3352. Possession of fermented liquor after removal from warehouse , when tax not paid , cause of forfeiture . 3343. Selling , removing ...
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.