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" That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person... "
The Tribune Almanac and Political Register - Page 148
1895
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Appletons' Annual Cyclopædia and Register of Important Events of ..., Volume 19

Encyclopedias and dictionaries - 1895 - 950 pages
...there shall be- assessed, levied, collected, and j>aid uuniially upon the trains, profit.*, und income received in the preceding calendar year, by every...income be derived from any kind of property, rents, interests, dividends, or salaries, or from any profession, trade, employment, or vocation carried o'n...
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Appletons' Annual Cyclopædia and Register of ..., Volume 19; Volume 34

Encyclopedias and dictionaries - 1895 - 938 pages
...tlu;ro shall be assessed, levie-d, collected, and paid annually upon the trains, profits, and income received in the preceding calendar year, by every...residing therein, whether said gains, profits, or income he derived from any kind of property, rents, info-reste, dividends, or salaries, or from any profession,...
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Reports of Cases Adjudged in the Court of Appeals of the District ..., Volume 5

District of Columbia. Court of Appeals - Law reports, digests, etc - 1895 - 640 pages
...that used in this paragraph of the bill. That section provides the tax shall be levied on the income received in the preceding calendar year, " by every...home or abroad, and every person residing therein." Nothing is said of temporary residence, nor to indicate that mere sojourners or visitors are to be...
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The Quarterly Journal of Economics, Volume 9

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - Economics - 1895 - 534 pages
...attempt to make an income tax widely inclusive by sweeping phrases. " Gains, profits, or income . . . derived from any kind of property, rents, interest,...from any profession, trade, employment, or vocation, ... or from any other sources whatever," — is it possible, under such a description of the object...
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The Quarterly Journal of Economics, Volume 9

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - Economics - 1895 - 502 pages
...attempt to make an income tax widely inclusive by sweeping phrases. " Gains, profits, or income . . . derived from any kind of property, rents, interest,...from any profession, trade, employment, or vocation, ... or from any other sources whatever," — is it possible, under such a description of the object...
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The Albany Law Journal: A Monthly Record of the Law and the ..., Volumes 51-52

Law - 1895 - 914 pages
...per cent shall be assessed, levied and collected and paid annually upon the gains, profits and income received in the preceding calendar year, by every citizen of the United States, whether said gains, profits or income be derived from any kind of property, rents, interest, dividends or salriries,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 157

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1895 - 760 pages
...cent shall be assessed, levied, and collected and paid annually upon the gains, profits, and income received in the preceding calendar year, by every citizen of the United States, whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends, or...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...for the following chapter. The act itself levies a tax "annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States," and a like tax "annually upon the gains, profits, and income from all property owned and of every business,...
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Democratic Campaign Book: Presidential Election of 1896

Democratic Party. National Committee, 1896-1900 - Campaign literatur - 1896 - 396 pages
...hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen...any kind of property, rents, interest, dividends, or s daries, or from any profession, trade, employment, or vocation carried on in the United States or...
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Introduction to Public Finance

Carl Copping Plehn - Finance - 1896 - 414 pages
...Quarterly Journal of Economics, IX., 1. " the gains, profits, and income" of all citizens and residents, " derived from any kind of property, rents, interest,...from any profession, trade, employment, or vocation," " or from any other source whatever." Debts, and interest thereon, were exempt. The cost of stocking...
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