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 92
Page iii
... suits against the collectors for taxes improperly paid , and many other cognate provisions , he resolved to set aside his original design and present a revision of the whole Internal Revenue Tax Sys- tem , at as early a period as ...
... suits against the collectors for taxes improperly paid , and many other cognate provisions , he resolved to set aside his original design and present a revision of the whole Internal Revenue Tax Sys- tem , at as early a period as ...
Page 68
... suit for damages . Falsely assuming to be a revenue 3171 . 5448 . officer . [ 5448 a . ] Falsely assuming to be a United States officer . 5484 . Extortion by internal revenue informers . 5497. Embezzlement by internal reve- nue officer ...
... suit for damages . Falsely assuming to be a revenue 3171 . 5448 . officer . [ 5448 a . ] Falsely assuming to be a United States officer . 5484 . Extortion by internal revenue informers . 5497. Embezzlement by internal reve- nue officer ...
Page 74
... suit on collector's bond , where one of the sureties had signed the bond in blank already signed by the principal , with an understanding with the principal that only a certain amount was to be inserted therein as penalty , and with the ...
... suit on collector's bond , where one of the sureties had signed the bond in blank already signed by the principal , with an understanding with the principal that only a certain amount was to be inserted therein as penalty , and with the ...
Page 75
... suit on the official bond of a collector of internal rev- enue for a balance alleged to be due from him to the United States , on a settlement of his accounts by the accounting offi- cers of the treasury , it was held that no claim for ...
... suit on the official bond of a collector of internal rev- enue for a balance alleged to be due from him to the United States , on a settlement of his accounts by the accounting offi- cers of the treasury , it was held that no claim for ...
Page 76
... suit , but not to a defense upon the facts if a suit is brought . The presentation to the Commissioner of Internal Revenue of a claim for credit , and its rejection by him , is such a presentation to the account- ing officers of the ...
... suit , but not to a defense upon the facts if a suit is brought . The presentation to the Commissioner of Internal Revenue of a claim for credit , and its rejection by him , is such a presentation to the account- ing officers of the ...
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.