Internal Revenue Laws: Including Title XXXV, and Other Portions of the Revised Statutes of the United States, as Amended, and Other Enactments, Relating to Internal Revenue, in Force March 4, 1879, with an AppendixU.S. Government Printing Office, 1886 - 246 страница |
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Страница vii
... Retail liquor - dealers Rate of tax per annum . $ 100 00 200 00 25 00 Wholesale liquor - dealers Retail dealers in malt liquors Wholesale dealers in malt liquors .. Manufacturers of stills and for stills or worms , manufactured , each ...
... Retail liquor - dealers Rate of tax per annum . $ 100 00 200 00 25 00 Wholesale liquor - dealers Retail dealers in malt liquors Wholesale dealers in malt liquors .. Manufacturers of stills and for stills or worms , manufactured , each ...
Страница 32
... Retail liquor - dealers . Wholesale liquor - dealers . Retail dealers in malt liquors . Wholesale dealers in malt li- quors . Dealers in leaf tobacco . 3244. 7th . Retail dealers in leaf tobacco . 3244. 8th . Dealers in tobacco . 3244 ...
... Retail liquor - dealers . Wholesale liquor - dealers . Retail dealers in malt liquors . Wholesale dealers in malt li- quors . Dealers in leaf tobacco . 3244. 7th . Retail dealers in leaf tobacco . 3244. 8th . Dealers in tobacco . 3244 ...
Страница 33
... retail dealers in liquors , retail dealers in malt liquors , on passenger rail- or dealers in tobacco , upon passenger railroad - trains or upon road trains or ves- steamboats or other vessels engaged in the business of carrying ...
... retail dealers in liquors , retail dealers in malt liquors , on passenger rail- or dealers in tobacco , upon passenger railroad - trains or upon road trains or ves- steamboats or other vessels engaged in the business of carrying ...
Страница 34
... retail dealer in leaf - tobacco , without having paid a special tax therefor , as provided by law , shall , besides being liable to the payment of the tax , be fined not more than five hun- dred dollars or be imprisoned not more than ...
... retail dealer in leaf - tobacco , without having paid a special tax therefor , as provided by law , shall , besides being liable to the payment of the tax , be fined not more than five hun- dred dollars or be imprisoned not more than ...
Страница 35
... retail liquor- dealer , wholesale dealer in malt - liquors , retail dealer in malt- liquors , or manufacturer of stills , without having paid the special tax as required by law , or who shall carry on the business of a distiller without ...
... retail liquor- dealer , wholesale dealer in malt - liquors , retail dealer in malt- liquors , or manufacturer of stills , without having paid the special tax as required by law , or who shall carry on the business of a distiller without ...
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Act Feb act Mar act to amend affixed aforesaid allowed amount approved July approved March assessment authorized bank bonded warehouse branded brewer canceled cask or package cents centum certificate cheroots cigars collected collection-district Commissioner of Internal court deemed deposit deputy collector distilled spirits distillery warehouse distraint district district attorney duty eighteen hundred entry exportation false fermented liquors fined not less five hundred dollars five thousand dollars forfeited forfeiture fraud fraudulent gallons gauger imposed imprisoned not less Internal Revenue internal-revenue laws leaf-tobacco lector liable malt liquors manner manufactured tobacco ment months oath offense oleomargarine owner paid payment penalty person port premises prescribed proper purchased purpose quantity received rectifier regulations removed required by law revenue laws revenue officer revenue stamp Revised Statutes Secretary sells sold special tax stamps storekeeper suit sureties thereof thereto thirty-two hundred tion tobacco or snuff Treasury United vessel
Популарни одломци
Страница 147 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Страница 31 - 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...
Страница 142 - The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned, shall be exclusive of the courts of the several states: First. Of all crimes and offenses cognizable under the authority of the United States.
Страница 232 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Страница 156 - ... 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...
Страница 93 - ... by a fine of not less than one hundred dollars or more than five hundred dollars, or by imprisonment in the county jail of not less than ten days nor more than sixty days, or by both such fine and imprisonment, at the discretion of the court.
Страница 146 - No officer in any branch of the public service, or any other person whose salary, pay, or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation...
Страница 233 - All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed hy this act, shall not be affected thereby...
Страница 29 - Except as otherwise provided in sections 284 and 319 of the revenue act of 1926, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Страница 18 - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.