Internal Revenue Laws: Including Title XXXV, and Other Portions of the Revised Statutes of the United States, as Amended, and Other Enactments, Relating to Internal Revenue, in Force March 4, 1879, with an AppendixU.S. Government Printing Office, 1886 - 246 páginas |
Otras ediciones - Ver todas
Términos y frases comunes
act Mar additional affixed aforesaid agent allowed amended amount approved assessment authorized bank bond branded carry cask or package cause cents certificate charge cigars claim collected collector Commissioner of Internal containing court dealer deemed deposit deputy distilled spirits distillery district duty eighteen hundred entry execution exportation false fermented fined forfeiture fraudulent gallons gauger give hundred dollars imported imposed imprisoned intent interest Internal Revenue internal-revenue issued July June less liable liquors manner manufactured March marks ment months neglect notice officer oleomargarine original otherwise owner package paid payment penalty permit person port premises prescribed proceedings produced proper purchased quantity received record rectifier refuses regulations relating removed respect retail Revised Statutes Secretary sells snuff sold special tax stamps Stat suit thereof thousand dollars tion tobacco Treasury United vessel warehouse
Pasajes populares
Página 147 - 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...
Página 31 - 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...
Página 142 - The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned, shall be exclusive of the courts of the several states: First. Of all crimes and offenses cognizable under the authority of the United States.
Página 232 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 156 - ... which may at any time be pending, or which may by law be brought before him in his official capacity, or in his place of trust or profit...
Página 93 - ... by a fine of not less than one hundred dollars or more than five hundred dollars, or by imprisonment in the county jail of not less than ten days nor more than sixty days, or by both such fine and imprisonment, at the discretion of the court.
Página 146 - No officer in any branch of the public service, or any other person whose salary, pay, or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation...
Página 233 - All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed hy this act, shall not be affected thereby...
Página 29 - Except as otherwise provided in sections 284 and 319 of the revenue act of 1926, 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...
Página 18 - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.