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 86
Page 26
... law of June 30 , 1864 , which to a great extent reenacted the act of July 1 , 1862 , with such amendments and additions as experience had shown to be necessary . The income feature of this act was amended by the act of March 3 , 1865 ...
... law of June 30 , 1864 , which to a great extent reenacted the act of July 1 , 1862 , with such amendments and additions as experience had shown to be necessary . The income feature of this act was amended by the act of March 3 , 1865 ...
Page 34
... law further provides that all distilled spirits found in any cask or package containing five gallons or more , without having thereon each mark and stamp required there- for by law , shall be forfeited to the United States . This law ...
... law further provides that all distilled spirits found in any cask or package containing five gallons or more , without having thereon each mark and stamp required there- for by law , shall be forfeited to the United States . This law ...
Page 80
... required by law or regulation have been received , or that a satisfactory explanation has been rendered to him of the cause of delay . [ SEC . 3148. ] Sec . 12 , act February 8 , 1875 , as amended by Sec . 2 , act March 1 , 1879 ( 20 ...
... required by law or regulation have been received , or that a satisfactory explanation has been rendered to him of the cause of delay . [ SEC . 3148. ] Sec . 12 , act February 8 , 1875 , as amended by Sec . 2 , act March 1 , 1879 ( 20 ...
Page 92
... law or regulations ; and the penal sum of said bond shall not be less than five thousand dollars , and said bond ... required to be done , and transferred from one place of duty to another , by the Commissioner of Internal Revenue , in like ...
... law or regulations ; and the penal sum of said bond shall not be less than five thousand dollars , and said bond ... required to be done , and transferred from one place of duty to another , by the Commissioner of Internal Revenue , in like ...
Page 94
... law for the crime of perjury . And any neglect or omission to ren- der such statement when required shall be punished by a fine of not less than two hundred dollars , nor more than five hundred dollars , in the discretion of the court ...
... law for the crime of perjury . And any neglect or omission to ren- der such statement when required shall be punished by a fine of not less than two hundred dollars , nor more than five hundred dollars , in the discretion of the court ...
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.