A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the Amendments, to March 4, 1863: Comprising the Decisions of the Commissioner of Internal Revenue, Together with Copious Notes and Explanations. For the Use of Tax-payers of Every Class, and the Officers of the Revenue of All the States and Territories |
From inside the book
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Page 13
... AGENTS . The secretary of the treasury may appoint not more than three revenue agents , whose duties , under the direction of the secretary , are to aid in the prevention , detection , and punish- ment of frauds upon the revenue . Their ...
... AGENTS . The secretary of the treasury may appoint not more than three revenue agents , whose duties , under the direction of the secretary , are to aid in the prevention , detection , and punish- ment of frauds upon the revenue . Their ...
Page 14
... agent , or owner . " When a license tax or duty is imposed on a corporation ( other than manufacturing ) , it shall be payable at the office of the treasurer , and notices shall be served upon the treasurer or president of such ...
... agent , or owner . " When a license tax or duty is imposed on a corporation ( other than manufacturing ) , it shall be payable at the office of the treasurer , and notices shall be served upon the treasurer or president of such ...
Page 32
... agent , " as used in this connection , means either a person who is the exclusive agent of a manufacturer , or any person or firm selling goods on commission , designated by a manufacturer as his agent for the sale of his manufactures ...
... agent , " as used in this connection , means either a person who is the exclusive agent of a manufacturer , or any person or firm selling goods on commission , designated by a manufacturer as his agent for the sale of his manufactures ...
Page 33
... Agents of insurance companies located within the United . States are not commercial brokers . Foreign agents are taxable under section 85. ( Com'r Boutw . , N. Y. Trans . , Oct. 30 , '62 . ) Under the amendment of March 3 , 1863 ...
... Agents of insurance companies located within the United . States are not commercial brokers . Foreign agents are taxable under section 85. ( Com'r Boutw . , N. Y. Trans . , Oct. 30 , '62 . ) Under the amendment of March 3 , 1863 ...
Page 37
... agent , " as used in this connection , means either a person who is the exclusive agent of a manufacturer , or any person or firm selling goods on commission , designated by a manufacturer as his agent for the sale of his manufactures ...
... agent , " as used in this connection , means either a person who is the exclusive agent of a manufacturer , or any person or firm selling goods on commission , designated by a manufacturer as his agent for the sale of his manufactures ...
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Common terms and phrases
act of March ad valorem aforesaid agent amendatory act amended assessed assessor or assistant assistant assessor auction duty auctioneer avoirdupois bond brokers cents per pound centum certificate cloth coal oil collector or deputy Com'r Boutw commissioner has decided commissioner of internal dealer's license Decis deducted deemed distraint dividends duties on coal duty of three exceed exceeding exempt from duty five per cent further enacted gross amount hundred dollars income infra internal revenue last clause leather License fee lien liquors manufac mills per pound N. Y. Trans N. Y. Trib Naptha owner paid monthly party Pawnbrokers pay the duties payable payment peddlers penalty person or persons place of manufacture produced railroad receipts refined regarded removed for consumption rendered sell sold stamp duty steamboat subd supra thereof thousand dollars three per cent tobacco treasury United valorem duty vessels wholesale
Popular passages
Page 166 - That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped, for denoting the tax hereby imposed thereon, or without having thereupon an adhesive stamp to denote said tax...
Page 175 - Where the person or persons entitled to any beneficial interest in such property...
Page 139 - In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated.
Page 163 - An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Page 162 - And the collectors shall account for all moneys received for passports in the manner hereinbefore provided, and a like amount shall be paid for every passport issued by any minister or consul of the United States, who shall account therefor to the treasury.
Page 128 - AttorneyGeneral, which bonds shall be filed in the office of the first comptroller of the treasury...
Page 175 - Protest : Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents.
Page 175 - An act to reduce internal taxation, and to amend an act entitled, 'An act to provide internal revenue to support the government, and to pay interest on the public debt, and for other purposes.
Page 175 - An act to provide internal revenue to support the Government and to pay interest on the public debt,
Page 129 - ... shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles, and objects liable to pay any...