Laws of the United States Relating to Internal Revenue |
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Page i
... DISTILLED SPIRITS , FERMENTED LIQUORS , CERTAIN STAMP DUTIES , AND IN PART TO COTTON . PREPARED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE . WASHINGTON : GOVERNMENT PRINTING OFFICE . 1866 . HOUSE OF REPRESENTATIVES ...
... DISTILLED SPIRITS , FERMENTED LIQUORS , CERTAIN STAMP DUTIES , AND IN PART TO COTTON . PREPARED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE . WASHINGTON : GOVERNMENT PRINTING OFFICE . 1866 . HOUSE OF REPRESENTATIVES ...
Page xi
... Distilled spirits 109-116 117-142 4. Fermented liquors .. 143-156 XII Property and income 1. Property . Schedule A. 2.
... Distilled spirits 109-116 117-142 4. Fermented liquors .. 143-156 XII Property and income 1. Property . Schedule A. 2.
Page 8
... distilled spirits are shipped in bond to be sold in another district , one - half the amount of tax received on the quantity of cotton or spirits so shipped shall be added to the amount on which the commissions of such assessors and ...
... distilled spirits are shipped in bond to be sold in another district , one - half the amount of tax received on the quantity of cotton or spirits so shipped shall be added to the amount on which the commissions of such assessors and ...
Page 30
... spirits , or malt liquors , whose annual sales exceed twenty - five thousand dol lars . And the payment of the ... distilled spirits , fermented liquors , or wines of any kind in quantities of more than three gallons at one time to the ...
... spirits , or malt liquors , whose annual sales exceed twenty - five thousand dol lars . And the payment of the ... distilled spirits , fermented liquors , or wines of any kind in quantities of more than three gallons at one time to the ...
Page 32
... spirits , or TILLED SPIRITS . " Who brews or makes mash , wort , or wash for distillation or the production of ... distilled spirits or wines by any process , or who , by mixing distilled spirits or wine with any materials , manufactures ...
... spirits , or TILLED SPIRITS . " Who brews or makes mash , wort , or wash for distillation or the production of ... distilled spirits or wines by any process , or who , by mixing distilled spirits or wine with any materials , manufactures ...
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Common terms and phrases
13 July 30 June affixed aforesaid agent amount assessed assessor or assistant assistant assessor bank barrels bonded warehouse brewery brokers centum ad valorem certificate charge cheroots cigars coal oil collection district collector or deputy Commissioner of Internal corporation cotton court dealers deemed deputy collector distilled spirits distillery distraint duty or tax eighteen hundred exceed exceeding exempt fermented liquors firm five hundred dollars five per centum forfeit forfeiture fraudulent hereby hydrometer imposed by law income inspected inspector Internal Revenue list or return lottery malt liquors manner ment merchandise naphtha oath or affirmation officer owner paid party pay ten dollars payable payment penalty person or persons prescribed provided further purchaser real estate receipts regulations removed Secretary sell snuff sold special tax stamp duties tax imposed tax of five thereof thereto thousand dollars tion tobacco Treasury United vellum vessel wares
Popular passages
Page 41 - An act to provide a national currency secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof...
Page 110 - And provided further, That where it shall appear to said collector, upon oath or otherwise, to his satisfaction, that any such instrument has not been duly stamped, at the time of making or issuing the same, by reason of accident, mistake, inadvertence, or urgent necessity, and without any willful design to defraud the United States of the stamp, or to evade or delay the payment thereof...
Page 14 - ... as for a contempt. It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case ; and upon such hearing the judge or...
Page 125 - All property taken or detained under any revenue law of the United States shall not be repleviable, but shall be deemed to be in the custody of the law and subject only to the orders and decrees of the courts of the United States having Jurisdiction thereof.
Page 130 - An Act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Page 95 - 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 13 - ... to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest...
Page 98 - ... and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the...
Page 121 - Intended to be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively, shall be forfeited...
Page 41 - An act to provide ways and means for the support of the government...