A Manual of the Direct and Excise Tax System of the United States: Including the Forms and Regulations Established by the Commissioner of Internal Revenue, the Decisions and Rulings of the Commissioner, Together with Extracts from the Correspondence of the Office |
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Page vi
... produced . If the article in question was regarded by the makers and by business men as a new article of commerce , and it was pro- duced by hand or machinery , it has been the practice to treat it as a manufac- ture under the law ...
... produced . If the article in question was regarded by the makers and by business men as a new article of commerce , and it was pro- duced by hand or machinery , it has been the practice to treat it as a manufac- ture under the law ...
Page 10
... produced in the apportion- ment of the said direct tax to the several States as aforesaid , it shall be the duty of the Secretary of the Treasury to report the same to Congress , to the intent that provision may be made by law for rec ...
... produced in the apportion- ment of the said direct tax to the several States as aforesaid , it shall be the duty of the Secretary of the Treasury to report the same to Congress , to the intent that provision may be made by law for rec ...
Page 27
... produce to the United States the greatest revenue . To make rules support of families . SEC . 10. And be it further enacted , That the said commis- sioners shall from time to time make such temporary rules and and regulations for ...
... produce to the United States the greatest revenue . To make rules support of families . SEC . 10. And be it further enacted , That the said commis- sioners shall from time to time make such temporary rules and and regulations for ...
Page 39
... produce such book , at a time and place therein named , and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to duty or tax as aforesaid , or the lists , statements , or returns thereof ...
... produce such book , at a time and place therein named , and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to duty or tax as aforesaid , or the lists , statements , or returns thereof ...
Page 40
... produce said books , he shall , upon conviction thereof before any circuit or district court of the United States , be fined in any sum not ex- ceeding one thousand dollars , or be imprisoned for not exceeding one year , or both , at ...
... produce said books , he shall , upon conviction thereof before any circuit or district court of the United States , be fined in any sum not ex- ceeding one thousand dollars , or be imprisoned for not exceeding one year , or both , at ...
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Common terms and phrases
act of June additional affixed aforesaid agent amount annual assessed assessor or assistant assistant assessor authorized bank bills of exchange bonded warehouse broker cense centum ad valorem certificate Cheroots cigars coal oil collection district Commissioner of Internal corporation County court dealers deducted deed direct tax distilled distraint dividends duty of five duty or tax exceed exceeding excise law exempt facture five per centum further enacted hereby imposed income interest Internal Revenue June 30 lands levied liable liquors list or return manu manufac manufacture ment merchandise naphtha oath or affirmation owner paid party payable payment penalty person or persons power of attorney prescribed produced promissory notes purchaser real estate receipts received removed retail Secretary sell sold spirits stamp duty subject to stamp taxable taxation thereto thousand dollars tion tobacco Treasury United valuation wares
Popular passages
Page 109 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 120 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Page 24 - An Act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Page 126 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction...
Page 63 - States, by whatever name such liquors may be called, a tax of $9 for every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law.
Page 38 - ... tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury...
Page 128 - ... to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or...
Page 37 - I do solemnly swear (or affirm) that I will bear true faith and allegiance to the United States of America and will support and defend the Constitution and laws of the United States against all its enemies, foreign and domestic.
Page 121 - SEC. 14. 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...
Page 126 - FIRE.)—Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description...