Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal-revenue LawsU.S. Government Printing Office, 1920 - 1035 страница |
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Страница 17
... duty shall be laid on articles exported from any State . " Art . 1. Sec . 10. Cl . 2 : " No State shall , without the consent of the Congress , lay any imposts or duties on imports or exports , except what may be absolutely necessary ...
... duty shall be laid on articles exported from any State . " Art . 1. Sec . 10. Cl . 2 : " No State shall , without the consent of the Congress , lay any imposts or duties on imports or exports , except what may be absolutely necessary ...
Страница 18
... duty or excise . ( Pacific Insurance Company v . Soule , 7 Wall . , 433. ) The tax imposed by the act of June 13 , 1898 ( war - revenue act ) , on sugar refining companies was not a direct tax but a excise tax . " special ( Spreckles ...
... duty or excise . ( Pacific Insurance Company v . Soule , 7 Wall . , 433. ) The tax imposed by the act of June 13 , 1898 ( war - revenue act ) , on sugar refining companies was not a direct tax but a excise tax . " special ( Spreckles ...
Страница 19
... duty of the court to study the whole statute , its policy , its spirit , its purpose , its language , and , giving to the words used their obvious and natural import , to read the act with these aids in such way as will best effectuate ...
... duty of the court to study the whole statute , its policy , its spirit , its purpose , its language , and , giving to the words used their obvious and natural import , to read the act with these aids in such way as will best effectuate ...
Страница 20
... duty laws are not in the sense of the law penal acts , and are not , therefore , to be construed strictly . Nor are ... duty , as well as the amount of such duty , is determined by the form and face of the instrument , and can not be ...
... duty laws are not in the sense of the law penal acts , and are not , therefore , to be construed strictly . Nor are ... duty , as well as the amount of such duty , is determined by the form and face of the instrument , and can not be ...
Страница 28
... duty on sugars produced in the United States , approved July 16 , 1862 ( 12 Stat . , 588 ) . Joint resolution to amend section 77 of " An act to provide internal revenue to support the Government and to pay interest on the public debt ...
... duty on sugars produced in the United States , approved July 16 , 1862 ( 12 Stat . , 588 ) . Joint resolution to amend section 77 of " An act to provide internal revenue to support the Government and to pay interest on the public debt ...
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39 Stat 40 Stat Act of August Act of February act of June act of March act of October affixed aforesaid agent alcohol allowed amount apply approved assessed Atty August 27 authorized bonded warehouse brands cents centum certificates cigars collected Commissioner of Internal corporation court dealer deduction deputy collector distilled spirits distillery distraint district District of Columbia duty exceed exempt export February 24 filed fiscal forfeiture gallons gauger Government hereby imprisoned income insurance companies Internal Revenue internal-revenue laws issued joint-stock company June 13 June 30 liable malt liquors manufacture ment net income nineteen hundred officer oleomargarine packages paid penalty person Philippine Islands prescribed production Provided further purposes received rectifier refund regulations removed repealed Revised Statutes Secretary sell snuff sold special tax stamps subdivision sureties tax imposed taxable thereof tion tobacco Treasury United violation