Reports of Cases Ruled and Adjudged in the Several Courts of the United States, and of Pennsylvania: Held at the Seat of the Federal Government, Volumen92 |
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Página 85
... appealed therefrom to the Commissioner of Internal Revenue , who , Oct. 7 ,
1887 , set it aside , and ordered a new one , which was made March 15 , 1868.
The sum thereby assessed , with interest and penalty , was paid in instalments .
... appealed therefrom to the Commissioner of Internal Revenue , who , Oct. 7 ,
1887 , set it aside , and ordered a new one , which was made March 15 , 1868.
The sum thereby assessed , with interest and penalty , was paid in instalments .
Página 86
152 ) is as follows : “ That no suit shall be maintained in any court for the recovery
of any tax alleged to have been erroneously or illegally assessed or collected
until appeal shall have been duly made to the Commissioner of Internal Revenue
...
152 ) is as follows : “ That no suit shall be maintained in any court for the recovery
of any tax alleged to have been erroneously or illegally assessed or collected
until appeal shall have been duly made to the Commissioner of Internal Revenue
...
Página 87
He did not even fix the amount to be assessed . It was an entirely new and
distinct assessment , based ... forbids suit , unless an appeal has been taken . But
suppose that the two assessments could be treated as one every civilized
transaction ...
He did not even fix the amount to be assessed . It was an entirely new and
distinct assessment , based ... forbids suit , unless an appeal has been taken . But
suppose that the two assessments could be treated as one every civilized
transaction ...
Página 89
... the money is finally exacted , the general government has wisely made the
payment of the tax claimed , whether of customs or of internal revenue , a
condition precedent to a resort to the courts by the party against whom the tax is
assessed .
... the money is finally exacted , the general government has wisely made the
payment of the tax claimed , whether of customs or of internal revenue , a
condition precedent to a resort to the courts by the party against whom the tax is
assessed .
Página 133
... as regards the county of Alexandria , were void ; taxes have been illegally
assessed and collected ; the election of public officers , and the payment of their
salaries , were without warrant of law ; public accounts have been improperly
settled ...
... as regards the county of Alexandria , were void ; taxes have been illegally
assessed and collected ; the election of public officers , and the payment of their
salaries , were without warrant of law ; public accounts have been improperly
settled ...
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Información bibliográfica
| Título | Reports of Cases Ruled and Adjudged in the Several Courts of the United States, and of Pennsylvania: Held at the Seat of the Federal Government, Volumen92 |
| Autor | Alexander James Dallas |
| Colaborador | United States. Supreme Court |
| Editor | reporter at the Aurora Office, 1876 |
| Procedencia del original | Universidad de Harvard |
| Digitalizado | 26 Jul. 2007 |
| Exportar cita | BiBTeX EndNote RefMan |