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" All special taxes shall be Imposed as of on the first day of July In each year, or on commencing any trade or business on which such tax Is Imposed. In the former case the tax shall be reckoned for 1 year, and In the latter case It shall be reckoned proportionately,... "
The Federal Reporter - Página 58
1880
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 páginas
...taxes shall become 28 and in the latter case, proportionately for that part of the year from the first day of the month in which the liability to a special...tax commenced, to the first day of May following. 60. That upon the death of / any person having paid the special 30June>i864,§75; tax for any trade,...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 páginas
...reckoned for the year, and in the latter case, proportionately for that part of the year from the first day of the month in which the liability to a special...tax commenced to the first day of May following.^] Transfer of Business, on Death, $0., of Persons who have Paid the Special Tax, and Conditions of such...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volumen14

United States - 1868 - 1026 páginas
...latProportional ter case, proportionately for that part of the year from the first day of the port of tax. month in which the liability to a special tax commenced, to the first day of May following. Section 75. That section seventy-five be amended by striking out all after the If person who enacting clause,...
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An Analytical Digest of the Laws of the United States, Volumen2

Frederick Charles Brightly - 1869 - 680 páginas
...reckoned for one year, and in the latter case, proportionately for that part of the year from the first to s following.(d) 206. Upon the death of any person having paid the special tax for any trade, business...
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The Statutes at Large and Proclamations of the United States of ..., Volumen17

United States - 1873 - 1188 páginas
...reckoned for one year, and in the latter case proportionately for that part of the year from the tirst day of the month in which the liability to a special tax commenced to the first day of May following. And any person who shall, after the P:lss:'Se °f this асЪ be found peddling tobacco, snuff, or...
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The Statutes at Large and Proclamations of the United States of ..., Volumen17

United States - 1873 - 1192 páginas
...year, and in the latter case proportionately for that part of the year from the (¡ret day of the mouth in which the liability to a special tax commenced to the first day of May following. And any person who shall, after the passage of this act, be found peddling tobacco, snuff, or cigars,...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 páginas
...reckoned for one year, and in the latter case proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced penalty for ped-to the fir st day of May following. And any person who shall, fn\ToiattonCof]tw' after...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 páginas
...reckoned for one year ; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced to the first day of May following. SEC. 3238. All special taxes imposed bylaw, including stamps for epethe tax on stills or worms, shall...
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The Federal Reporter, Volumen2

1880 - 952 páginas
...be reckoned for one year; and in the latter case it shall be reckoned proportionately from the first day of the month in which the liability to a special...foregoing provisions leave no room for doubt that the tax must be paid in advance. The business is prohibited, except when thus licensed; until the tax...
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The Federal Reporter: Cases Argued and Determined in the ..., Volúmenes1-2

1880 - 1956 páginas
...be reckoned for one year; and in the latter case it shall be reckoned proportionately from the first day of the month in which the liability to a special...foregoing provisions leave no room for doubt that the tax must be paid in advance. The business is prohibited, except when thus licensed; until the tax...
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