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 Houghton, Mifflin, 1895 - 722 páginas |
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Página 34
... liquor dealer is entitled to wholesale liquor dealers ' stamps representing in the aggregate the number of proof gallons in the original package . The rectifiers ' stamps and the wholesale liquor dealers ' stamps represent no tax or ...
... liquor dealer is entitled to wholesale liquor dealers ' stamps representing in the aggregate the number of proof gallons in the original package . The rectifiers ' stamps and the wholesale liquor dealers ' stamps represent no tax or ...
Página 123
... liquor dealer or rectifier hindering or obstructing officer in the examination of his book , see Sec . 3318. For procuring search warrants , see Sec . 3463 . In the case of United States v . Mann , 5 Otto , 570 , the United States ...
... liquor dealer or rectifier hindering or obstructing officer in the examination of his book , see Sec . 3318. For procuring search warrants , see Sec . 3463 . In the case of United States v . Mann , 5 Otto , 570 , the United States ...
Página 175
... Dealers in tobacco are no longer required to pay special tax . Under this resolution it is held that if wines or liquors are sold by agents passing from car to car the principal is liable to pay a special tax as retail liquor dealer for ...
... Dealers in tobacco are no longer required to pay special tax . Under this resolution it is held that if wines or liquors are sold by agents passing from car to car the principal is liable to pay a special tax as retail liquor dealer for ...
Página 176
... liquor dealer , liquors are sold at the regular place of business of the dealer , under his special - tax stamp , the liquors can be sent out by wagon or otherwise to the pur- chaser without additional liability under the law on the ...
... liquor dealer , liquors are sold at the regular place of business of the dealer , under his special - tax stamp , the liquors can be sent out by wagon or otherwise to the pur- chaser without additional liability under the law on the ...
Página 181
... dealers in tobacco and cigars . There is no other provision than the one retained above for imposing a penalty on a brewer for carrying on business without payment of special tax , and this ... liquor dealer , retail SPECIAL TAXES . 181.
... dealers in tobacco and cigars . There is no other provision than the one retained above for imposing a penalty on a brewer for carrying on business without payment of special tax , and this ... liquor dealer , retail SPECIAL TAXES . 181.
Términos y frases comunes
act August 28 act March act of March affixed aforesaid amended by Sec amount Approved assessment barrel beer bonded warehouse cask or package cent centum certificate cheroots cigars Circuit Court collector of internal collector or deputy collector's office Commissioner of Internal corporation deputy collector distilled spirits distillery warehouse distraint duty eighteen hundred entry exportation fermented fermented liquors forfeited forfeiture fraud fraudulent gauger hundred dollars imposed internal revenue laws internal revenue service July 13 July 20 June 30 lector liable list or return malt liquors manufacture mash ment month oleomargarine paid payment penalty person premises prescribed produced proof gallons purchased quantity rectifier regulations removed repealed required by law retail dealer revenue stamp Revised Statutes salary Secretary sell snuff sold special tax stamps storekeeper suit sureties thereof thousand dollars tion tobacco Treasury United wholesale liquor dealer wine wine gallons
Pasajes populares
Página 572 - 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 439 - 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...
Página 155 - 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 143 - 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 564 - 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...
Página 481 - 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.
Página 462 - 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...
Página 429 - ... 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.
Página 412 - 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...
Página 105 - ... 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.