Internal Revenue Laws in Force: 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, 1879 |
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Страница vii
... distillery warehouse , each .. Stamps for rectified spirits , each Stamps , wholesale liquor - dealer's , each . Stamps , special bonded warehouse Stamps , special bonded warehouse , rewarehousing . Stamps for imported spirits 90 90 10 ...
... distillery warehouse , each .. Stamps for rectified spirits , each Stamps , wholesale liquor - dealer's , each . Stamps , special bonded warehouse Stamps , special bonded warehouse , rewarehousing . Stamps for imported spirits 90 90 10 ...
Страница 9
... distillery , to which 1876 . such officer may be assigned , is not sufficient , in the judgment of the Commissioner ... warehouse established by law ; and any store- keeper may be transferred by the Commissioner Act Aug. 15 , of Internal ...
... distillery , to which 1876 . such officer may be assigned , is not sufficient , in the judgment of the Commissioner ... warehouse established by law ; and any store- keeper may be transferred by the Commissioner Act Aug. 15 , of Internal ...
Страница 30
... distillery warehouse , or bonded warehouse of the United States and before the tax thereon has been paid , may abate the amount of inter- nal taxes accruing thereon , and may cancel any warehouse bond , or enter satisfaction thereon ...
... distillery warehouse , or bonded warehouse of the United States and before the tax thereon has been paid , may abate the amount of inter- nal taxes accruing thereon , and may cancel any warehouse bond , or enter satisfaction thereon ...
Страница 40
... Distillery warehouse . [ 3271a . ] Use of warehouse by successors in certain cases . 3272. When a warehouse becomes un- safe . 3273. Storekeepers have charge under di- rection of collector . 3274 . Custody and management of ware- house ...
... Distillery warehouse . [ 3271a . ] Use of warehouse by successors in certain cases . 3272. When a warehouse becomes un- safe . 3273. Storekeepers have charge under di- rection of collector . 3274 . Custody and management of ware- house ...
Страница 41
... warehouse . 3288. Tax - paid spirits not to remain on distillery premises . Sec . [ 3309 a . ] Relief from assessments for defi ciencies , & c . , in certain cases . 3310. When distilling deemed commenced . Suspension of work ...
... warehouse . 3288. Tax - paid spirits not to remain on distillery premises . Sec . [ 3309 a . ] Relief from assessments for defi ciencies , & c . , in certain cases . 3310. When distilling deemed commenced . Suspension of work ...
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Чести термини и фразе
Act Feb act Mar affixed aforesaid alty amount approved July approved March assessment authorized bank barrel bonded warehouse branded brewer canceled cask or package cents centum certificate cheroots cigars collected collection-district collector or deputy Commissioner of Internal court deemed deposit deputy collector distilled spirits distillery warehouse distraint district district attorney duty eighteen hundred embezzlement entry exportation false fermented liquors fined not less five hundred dollars five thousand dollars forfeited forfeiture fraud fraudulent gallons gauger imprisoned not less Internal Revenue internal-revenue laws July 20 lector liable malt liquors manner manufactured tobacco ment month oath owner paid payment penalty person port premises prescribed proper provided by law public money purchased purpose quantity rectifier regulations removed required by law revenue stamp Revised Statutes Secretary seizure sell sold special tax stamps store-keeper suit sureties thereof tion tobacco or snuff Treasury United vessel
Популарни одломци
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 147 - St., provides that 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 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 146 - No allowance or compensation shall be made to any officer or clerk, by reason of the discharge of duties which belong to any other officer or clerk in the same or any other Department; and no allowance or compensation shall be made for any extra services whatever, which any officer or clerk may be required to perform, unless expressly authorized by law.
Страница 16 - To examine any books, papers, records, or other data which may be relevant or material to such inquiry. (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Страница 4 - In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females ; the words "insane person
Страница 141 - ... the clerk of the State court, or left at his office by the marshal of the district, or his deputy, or by some person duly authorized thereto; and thereupon it shall be the duty of the State court to stay all further proceedings in the cause, and the...
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...