Internal Revenue Laws in Force: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal Revenue Laws
U.S. Government Printing Office, 1911
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act of March additional affixed aforesaid agent allowed amended amount apply appropriation approved assessment Atty August authorized bank bond branded butter carry cause cent charge cigars claim clerk collected collector Commissioner of Internal containing corporation court Criminal dealers Department deputy distilled spirits distillery district duty effect executive expenses export fermented fined five gallons Government hundred hundred dollars imported imposed imprisoned intent interest Internal Revenue internal-revenue issued judgment July less liable liquors manner manufacture March marks materials ment months notice offense officer original packages paid payment penalty person prescribed produced proper purchased quantity received records rectifier regulations relating removed Revised Statutes Secretary sell snuff sold special tax stamps Stat suit thereof thousand dollars tion tobacco Treasury United warehouse wine
Página 238 - That all fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein shall, upon arrival in such State or Territory, be subject to the operation and effect of the laws of such State or Territory...
Página 122 - Sec. 3226. 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 79 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
Página 437 - ... receive any gratuity, or any share of or interest in any claim from any claimant against the United States, with intent to aid or assist, or in consideration of having aided or assisted, in the prosecution of such claim, shall be fined not more than five thousand dollars or imprisoned not more than one year, or both.
Página 5 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
Página 97 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Página 300 - ... cheapening in cost the product or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream ; that "process butter
Página 58 - In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females ; the words "insane person
Página 340 - That hereafter no instrument, paper, or document required by law to be stamped, which has been signed or issued without being duly stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted, or used as evidence in any court until a legal stamp or stamps, denoting the amount of tax, shall have been affixed thereto, as prescribed by law...