Emerson's Internal Revenue Guide, 1867 |
From inside the book
Results 1-5 of 62
Page iv
... relation to partic- ular occupations subject to Special Taxes . ( e ) Includes tobacco , snuff and cigars , under the provisions in relation to distilled spirits , and forfeiture and sale of same . ( f ) Strikes out the former ...
... relation to partic- ular occupations subject to Special Taxes . ( e ) Includes tobacco , snuff and cigars , under the provisions in relation to distilled spirits , and forfeiture and sale of same . ( f ) Strikes out the former ...
Page v
... relation to the importation and bonding of distilled spirits , and severe penalties for fraud or attempted fraud in connection therewith . SECTION 28 , makes it a felony on the part of any person , with severe punishment , for falsely ...
... relation to the importation and bonding of distilled spirits , and severe penalties for fraud or attempted fraud in connection therewith . SECTION 28 , makes it a felony on the part of any person , with severe punishment , for falsely ...
Page 17
... relation to the duties of the assessor , the duties of his assistant are co - extensive with the various provisions of the law in relation to the assessment , and will be to a great extent detailed in the text ; but it may be useful to ...
... relation to the duties of the assessor , the duties of his assistant are co - extensive with the various provisions of the law in relation to the assessment , and will be to a great extent detailed in the text ; but it may be useful to ...
Page 19
... relation to false or fraudulent returns , see Special Circular No. 12 of January 9 , 1865. ( Int . Rev. Rec . , Vol . I. , p . 19. ) All assessors in the several districts , at the close of each month , should transmit severally to the ...
... relation to false or fraudulent returns , see Special Circular No. 12 of January 9 , 1865. ( Int . Rev. Rec . , Vol . I. , p . 19. ) All assessors in the several districts , at the close of each month , should transmit severally to the ...
Page 20
... relation to this very impor- tant matter of incomes . The rates of tax , the regulations and instructions and decisions pertaining thereto will be hereafter fully considered . But as per- taining to the general duties of an assistant ...
... relation to this very impor- tant matter of incomes . The rates of tax , the regulations and instructions and decisions pertaining thereto will be hereafter fully considered . But as per- taining to the general duties of an assistant ...
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Common terms and phrases
Act of July affixed aforesaid agent amended amount annual assessed assessor or assistant assistant assessor bank barrels bonded warehouse broker centum ad valorem certificate cheroots cigars collection district collector or deputy Commissioner of Internal court dealer deducted deemed deposit deputy collector distilled spirits distillery distraint eighteen hundred exceed exceeding exempt five per centum forfeiture friction matches further enacted hereby hydrometer income increased value inspected inspector instrument Internal Revenue July 13 June 30 Letter of Commissioner liable license list or return manufacture merchandise mineral oil month monthly naphtha owner packages paid party payable payment penalty person or persons prescribed produced promissory notes proper purpose real estate receipts received regulations removed Secretary sell snuff sold special tax stamp duty tax of five taxable thereof thereto thousand dollars tion tobacco Treasury United wares
Popular passages
Page 64 - 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 135 - 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 167 - 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 56 - States shall be first satisfied, and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
Page 119 - 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 175 - An Act to Provide Internal Revenue to Support the Government, to pay Interest on the Public Debt, and for Other Purposes...
Page 162 - 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 purchase or purchasers, or any other person or persons, by his, her, or their direction...
Page 210 - 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 138 - Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corporate, at the rate of five dollars for each and every hundred dollars of the clear value of such interest...
Page 382 - ... conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment monthly of all quantities or amounts sold or not remaining on hand.