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 LawsU.S. Government Printing Office, 1900 - Internal revenue law |
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Page 37
... premises are encumbered . Clinkenbeard v . United States , 21 Wall . , 65 ; 21 Int . Rev. Rec . , 37. Assessment . Chaffee & Co. v . United States , 18 Wall . , 516 ; 20 Int . Rev. Rec . , 23. Section 3453. Burden of proof . Coffee v ...
... premises are encumbered . Clinkenbeard v . United States , 21 Wall . , 65 ; 21 Int . Rev. Rec . , 37. Assessment . Chaffee & Co. v . United States , 18 Wall . , 516 ; 20 Int . Rev. Rec . , 23. Section 3453. Burden of proof . Coffee v ...
Page 73
... premises , to administer oaths , and to summon any person to produce books and papers , or to ap- pear and testify under oath before him , and to compel a com- pliance with such summons in the same manner as collectors may do . He shall ...
... premises , to administer oaths , and to summon any person to produce books and papers , or to ap- pear and testify under oath before him , and to compel a com- pliance with such summons in the same manner as collectors may do . He shall ...
Page 74
... premises of parties is valid as a civil pro- ceeding , and not in conflict with the fourth amendment to the Constitution , nor is his authority to compel parties to attend and produce books and testify , in conflict with the fifth amend ...
... premises of parties is valid as a civil pro- ceeding , and not in conflict with the fourth amendment to the Constitution , nor is his authority to compel parties to attend and produce books and testify , in conflict with the fifth amend ...
Page 79
... premises and make returns . One hundred per cent penalty ; 50 per cent penalty . Ob- 3177. Officers may enter premises where taxable articles are kept . structing officers ; penalty . 3178. ( Obsolete . ) 3179. Making false returns , or ...
... premises and make returns . One hundred per cent penalty ; 50 per cent penalty . Ob- 3177. Officers may enter premises where taxable articles are kept . structing officers ; penalty . 3178. ( Obsolete . ) 3179. Making false returns , or ...
Page 83
... . , 414 ) ; Supreme Court Decision ( 28 Int . Rev. Rec . , 175 ; 104 U. S. ( 14 Otto ) , hundred per cent penalty . Fifty per cent penalty . collectible . enter premises 708 ) . The court did not hold ASSESSMENTS AND COLLECTIONS . 83.
... . , 414 ) ; Supreme Court Decision ( 28 Int . Rev. Rec . , 175 ; 104 U. S. ( 14 Otto ) , hundred per cent penalty . Fifty per cent penalty . collectible . enter premises 708 ) . The court did not hold ASSESSMENTS AND COLLECTIONS . 83.
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Common terms and phrases
20 Stat act of August act of June act of March affixed aforesaid agent amended by section amount assessment attorney Atty August 28 authorized bank bills of lading bonded warehouse branded cask or package cents certificate cigars circuit court Circular claim clerk Clms collected collector of internal Commissioner of Internal deposit deputy collector distilled spirits distillery warehouse distraint district duty eighteen hundred entry executive export fermented liquors filled cheese fined not less forfeited forfeiture fraudulent gallons gauger Government imposed Internal Revenue internal-revenue laws issued July July 20 June 13 June 30 liable malt liquors manufacturer ment months offense oleomargarine paid payment penalty person premises prescribed purpose rectifier regulations removed repealed required by law Revised Statutes Secretary sell snuff sold special tax storekeeper suit sureties thereof thousand dollars tion Treas Treasury United wine
Popular passages
Page 109 - 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...
Page 353 - That the circuit courts of the United States shall have original cognizance, concurrent with the courts of the several states, of all suits of a civil nature, at common law or in equity, where the matter in dispute exceeds, exclusive of interest and costs, the sum or value of two thousand dollars, and arising under the Constitution or laws of the United States...
Page 297 - July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A...
Page 401 - ... of the United States, and no clerk or employee of any department, branch, or bureau of the executive, judicial, or military or naval service of the United States, shall, directly or indirectly, solicit or receive, or be in any manner concerned in soliciting or receiving, any assessment, subscription, or contribution for any political purpose whatever...
Page 329 - Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale...
Page 384 - Houses thereof, with intent to influence his decision or action on any question, matter, cause, or proceeding 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...
Page 394 - ... after the allowance of such a claim, the ascertainment of the amount due and the issuing of a warrant for the payment thereof.
Page 386 - 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...
Page 179 - ... such other additional security, as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
Page 88 - ... 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.