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 20
... forfeiture by violators of revenue laws are not to be governed by the rule of strict construction applied to penal statutes in general , but are to have a reasonable construction . ( United States v . 2461 Pounds Tobacco , 103 Fed ...
... forfeiture by violators of revenue laws are not to be governed by the rule of strict construction applied to penal statutes in general , but are to have a reasonable construction . ( United States v . 2461 Pounds Tobacco , 103 Fed ...
Страница 46
... forfeiture , or liability incurred under such statute , unless the repealing act shall so expressly pro- vide , and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution ...
... forfeiture , or liability incurred under such statute , unless the repealing act shall so expressly pro- vide , and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution ...
Страница 94
... forfeiture has been incurred for violation of the internal- revenue law , to cause the proper proceedings to be com- menced and prosecuted without delay , for the fines , pen- alties , and forfeitures provided , unless , upon inquiry ...
... forfeiture has been incurred for violation of the internal- revenue law , to cause the proper proceedings to be com- menced and prosecuted without delay , for the fines , pen- alties , and forfeitures provided , unless , upon inquiry ...
Страница 96
... forfeiture to the State and is in the custody of the sheriff awaiting judgment of the court , possession of the sheriff can not be legally interfered with by internal- revenue or other officers of the United States . ( 15 Op . Atty ...
... forfeiture to the State and is in the custody of the sheriff awaiting judgment of the court , possession of the sheriff can not be legally interfered with by internal- revenue or other officers of the United States . ( 15 Op . Atty ...
Страница 119
... forfeiture proceedings . A sale under a distraint warrant does not cut off the title of a third person who does not owe the tax . ( Sheridan v . Allen et al . , 153 Fed . , 568. ) The issuance of " Omnibus " warrants of distraint is pro ...
... forfeiture proceedings . A sale under a distraint warrant does not cut off the title of a third person who does not owe the tax . ( Sheridan v . Allen et al . , 153 Fed . , 568. ) The issuance of " Omnibus " warrants of distraint is pro ...
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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