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Direct tax--Continued.

Important decisions, etc.—Continued. Sherry v. McKinley, 99 ('. S., 496.

United States v. Herron, 20 Wall., 251 ; 19 Int. Rev. Tacey v. Irwin, 18 Wall., 549. Invalidating sales Rec., 137. Bankruptcy act as affecting claims in Virginia

of United States. Turner v. Smith, 14 Wall., 553. Virginia case. Mugler v. Kansas, 123 U.S., 623; 33 Irt. Rev. Rec., United States r. Lee, 106 U. S., 196; 29 Int. Rev. 399. Constitutionality of the prohibitory liquor Rec., 1. Arlington case.

laws. Ex parte Smith, 94 V. S., 455. Mandamus to com- License Cases, 5 Howard, 504. How far a State

pel circuit court to take jurisdiction denied. may regulate or prohibit the sale of spirits imSmith et al. v. McNeal et al., 109 l'. S., 426. Dis. ported from foreign countries.

missal of suit for want of jurisdiction no bar to Powell v. Penn, 127 U.S., 678; 34 Int. Rev. Rec., a second snit for same cause of action.

166. Constitutionality of the prohibitory oleoUnited States v. Lawton, 110 l'. S., 146; 30 Int. margarine laws. Rev. Rec., 47. Surplus proceeds of sale.

Schollenberger v. Pennsylvania, 171 U. S., 1. United States v. Taylor, 104 U.S., 216; 28 Int. Rer. Pennsylvania oleomargarine law unconstituRec., 47. Same.

tional. Van Brocklin . State of Tennessee, 117 U.S., 151. Collins v. New Hampshire, 171 U. S., 30. New Land owned by United States not taxable.

Hampshire oleomargarine law unconstitutional. Cooper o. United States, 120 U.S., 124; 33 Int. Rev. Plumley v. Massachusetts, 155 U.S., 462; 41 Int. Rec., 62. Claim for surplus proceeds.

Rev. Rec., 37. Oleomarg law. United States v. State of Louisiana, 123 L". S., 32; United States v. Fisher, 109 U.S., 143. When Con.

33 Int. Rev. Rec., 383. States not liable to pay gress appropriates in full compensation for salthe tax.

ary incumbent can not recover additional sum McKee v. United States, 165 U.S., 287.

in Court of Claims. Glover o. United States, 165 U.S., 294.

Burgess v. Seligman, 107 U.S., 20. How far Su. United States v. Elliott, 165 U.S., 373.

preme Court is bound by decisions of State

courts on State laws. Important decisions, not in internal-revenue cases,

Brown v. United States, 113 U.S., 568. Contempo. but applicable.

raneous construction of law by Department Bronson v. Schulten, 4 Otto, 410; 28 Int. Rev. Rec.,

adopted by Supreme Court in ambiguous cases. 231. Opening judgments.

United States v. Healey, 160 U.S., 136. When the Boyd v. United States, 116 U.S., 617; 32 Int. Rev. departmental practice has not been uniform Rec., 62. Production of books.

the court must determine for itself what is the Young v. Godbe, 15 Wall., 562. Interest.

true interpretation. United States o. Sherman, 8 Otto, 565 ; 25 Int. Rev. Leisy v. Hardin, 135 U.S., 100; 36 Int. Rev. Rec., Rec., 198. Interest.

167. Original-package decision. Fink v. O'Neil, 16 Otto, 272; 28 Int. Rev. Rec., 405.

In re Rahrer (1891), 140 U. S., 545; 37 Int. Rev. State exemption laws govern.

Rec., 229. Original packages. Effect of the Minturno. C'pited States, 16 Otto, 437; 29 Int. Rev.

"Wilson Bill," act of August 8, 1890. Rec., 34. Laches of officers does not relieve Ex parte Mills, 135 U. S., 263; 36 Int. Rev. Rec., sureties.

150. Hard labor-Penitentiary. United States v. Ross, 92 U.S., 281. The presump

Field v. Clark (1892), 143 U.S., 649; 38 Int. Rev. tion that officers have done their duty is a legal

Rec., 285. Validity of tariff act of October 1,

1890. presumption, but does not supply proof oi substantial facts.

United States v. Burr (1895), 159 U. S., 78. When Mackin o. United States, 117 U.S., 348. Infamous act of August 28, 1894, became a law. crime.

United States v. Realty Company (1896), 163 V'.S., Wilson, ex parte, 114 U.S., 417; 31 Int. Rev. Rec., 427. Bounty act of 1895. 224. Infamous crime.

Caha v. United States (1894), 152 U.S., 221. De. Railroad v. Commissioners, 8 Otto, 541. Payment

partmental regulations are matters of which of tax under protest.

the courts take judicial notice. Spofford o. Kirk, 7 Otto, 484. Assignment of

United States v. Matthews et al., 173 U. S., 381. claimg.

Payment of a reward to an officer. United States v. Bowen, 10 Otto, 508. Status of

Revised Statutes.

LIST OF INTERNAL-REVENUE REGULATIONS.

Numbers in series 7.

Subject.

No.1..

Concerning assessments. No.2, Revised.

Instructions to officers concerning their accounts. No.3, Rev. Jannary 28, Regulations and instructions concerning the tax on legacies and distributive 1899.

shares under the act of June 13, 1898. No.4, Revised.. Concerning the transportation and exportation of distilled spirits in bond

without payment of tax. No. 4, Rev. Sup. No. 1, Relative to the exportation in bond of spirits incased in metallic cans.

March 9, 1899. No.5, Revised..

Concerning special bonded warehouses for storage of brandy made from

apples, peaches, or grapes exclusively. No.5, Rev. Sup. No.1... Concerning the withdrawal of wine spirits or grape brandy from distilleries

and special bonded warehouses, free of tax, for the fortification of pure sweet wines, also from such warehouses for the fortification of wines for

export. No. 6, Revised...... Relative to tax on fermented liquors. No. 6, Rev. Sup. No. I... Concerning the transfer of fermented liquors from a brewery by way of a

pipe line or other conduit for the sole purpose of bottling the same. No.6, Rev. Sup. No. 2... Modifying Supplement No. 1, concerning the transfer of fermented liquors by

way of pipe line, etc. No.7, Revised..

Relative to tax on distilled spirits. No. 7, Rev. Sup. No. 1... Relative to the distillation of brandy made exclusively from apples, peaches,

grapes, pears, pineapples, apricots, berries, or prunes. No. 8, Revised..

Relating to taxes on tobacco, snuff, and cigars. Special, No. 85.

Tax manual for cigar manufacturers. No. 9, Revised.

Regulations concerning oleomargarino. No. 10, Revised.

Relating to the exportation of fermented liquors in bond without payment of

internal revenue tax. No. 10, Rev. Sup. No.1.. Governing the exportation of fermented liquors in bond without the payment

of tax. No. 11, Revised

Gauger's Manual.
No.11, Rev. Sup. No.1.. Gauger's Weighing Manual.
No. 12, Revised

Relating to revenue officers, district attorneys, marshals, etc.
No. 13, Revised. Relating to allowance of drawback of taxes on other than distilled spirits,

tobacco, snuff, and cigars. No. 14.

Relating to the abatement and refunding of taxes. No. 15...

Concerning analysis of foods and drugs in the District of Columbia. (Ob80

lete.) No. 16.

Concerning the tax on opium manufactured in the United States for smoking

purposes.
No. 17, Revised. Obsolete. Bounty on sugar.
No. 18, Revised.. Relative to the issue of certificates of residence to Chinese.
No. 19, Revised.

Relative to the exportation of playing cards without payment of tax.
No.19, Rev. Sup. No.1.. Relative to the exportation of playing cards.
No.19, Rev. Sup. No.2.. Amending Supplement No. 1, relative to the exportation of playing cards.
No.19, Rev. Sup. No.3.. Concerning exportation of playing cards free of tax.
No. 20......

Relative to the establishment of general bonded warehouses for the storage

of spirits made from material other than fruit. No. 20, Sup. No.1. Relative to the bonding of distilled spirits in general bonded warehouses. No.21...

Obsolete. Income tax. No. 22.

Relative to filled cheese.

Relative to the bottling of distilled spirits in bond, under act of March 3, 1897. No. 23, Sup. No.1. Additional regulations and instructions concerning bottling of distilled spirits

in bond. No. 23, Sup. No. 2. Instructions concerning proceedings at ports of export relative to the expor

tation of bottled distilled spirits in bond. No.24...

Relative to the exportation, without payment of tax, or with benefit of draw.

back of tax, of articles described in Schedule B, act of June 13, 1898. No. 24, Sup. No. 1, Rev.. Concerning the exportation, free of tax, of articles under section 22, act of

June 13, 1898.
No.25..

Relative to the tax on mixed flour, act of June 13, 1898.
No. 25, Sup. No.1.. Concerning exportation of mixed tlour.
No.26..

Concerning documentary and proprietary stamps.

No. 23.....

TABLE OF SECTIONS.

Page.

361 370 371 400 400 402 403 403 403 395

384

49

Page.

Sections. 25 1024 25 1044 49 1047 50 1753 394 1754 373 1760 406 1763

55 1764 393 1765

54 1766 405 1780 55 1782 47 | 1784 47 1788 47 1789 49 1790

405 406 384 385 406 406 57 58 59 59 61 62 62 62 62 65 65 66 66 67

68

69

In this table the numbers of sections of the Revised Statutes included in this compilation are arranged in numerical order for convenient reference to pages.

Following this are the numbers of sections of other acts, arranged in chronological order, and the page for each section.

Sections, 12. 13 173 174 184 189 190 196 236 239 244 261 319 320 321 322 323 349 364 365 563 629 643 699 708 711 721 731 732 733 771 774 797 838 850 858 860 882 886 887 914 916 919 934 951 957 963 966 969 970 974 986 989 993 1001 1008 1014

3149

2693
49 3140
373 3141
373 3142
357 3143
357 3144
360 3145
368 3146
370 3147
358 (3148]
366
358 3150
359 3151
359 3152
373 3153
374 3154

376 3155
74, 374 3156

404 3157 362 3158 364 3159 364 3160 385 3161 385 3162 366 3163 367 3164 359 3165 372 3166 395 3167 386 3168 368 3169 368 3170 366 3171 370 3172 366 3173 367 3174 371 3175 402 3176 370 3177 369 3178 362 3179

69 70 71 72 72 72 72 72 74 75 75 75 76 76 78 78 80 80 82 82 83 84 85 85

95

Sections. 3180 3181 3182 3183 3184 3185 3186 3187 3188 3189 3190 3191 3192 3193 3194 3195 3196 3197 3198 3199 3200 3201 3202 3203 3204 3205 3206 3207 3208 3209 3210 3211 3212 3213 3214 3215 3216 3217 3218 3219 3220 3221 3222 3223 3224 3225 3226 3227 3228 3229 3230 3231 3232 3233 3234 3235 3236 3237 3238 3239 3240 3241 3242 3243 3244 3245

Page. Sections.

85 3246
85 3247
85 3248
88 3249
88 3250
89 3251
90 3252
90 3253
91

3254
91 3255
91 3256
91 3257
92 3258
92 3259
92 3260
92 3261
93 3262
93 3263
95

3264 95 3265

3266 96 3267 96 3268 96 3269 96 3270 96 3271 97 3272 97 3273 97 3274 98 3275 98 3276 99 3277

99 3278 100, 359 3279

100 3280
101 3281
101 3282
102 3283
103

3284
103 3285
103 ! 3286
106 3287
108 3288
108 3289
108 3290
109 3291
109 3292

3293
111 3294
111 3295
112
112 3297
113 3298
114 3299
114 3300
114 3301
115 ! 3302
115 3303
116 3304
116 3305
117 3306
117 3307
119 3308
120 3309
121 3310
131 3311

Page.

131 143 144 144 145 146 150 150 151 151 153 153 154 154 155 157 157 159 160 161 161 162 162 163 163 163 164 165 165 165 165 166 166 166 167 167 170 171 171 171 172 172 173 173 174 174 174 174 177 184 184 185 186 186 186 187 187 183 188 189 189 189 190 190 192 193

110

3296

Sections. 3312 3313 3314 3315 3316 3317 3318 3319 3320 3322 3323 3324 3325 3326 3327 3328 3329 3330 3331 3332 3333 3334 3335 3336 3337 3338 3339 3310 3341 3342 3343 3344 3345 3346 3347 3348 3349 3350 3351 3352 3353 3354 3355 3356 3357 3358 3359 3360 3361 3362 3363 3364 3365 3366 3367 3368 3369 3370 3371 3372 3373 3374 3375 3376 3377

Page. Sections.

194 3379 194 3380 194

3381 195 3382 196 3383 196

3384 197 3385 198 3386 199 3387 199 3388 200 3389 200

3390 201 3391 201 3392 202

3393 202 3394 202 3395 204 3396 208 3397 208 3398 209 3399 209 3400 224 3401 224 3402 225

3403 226 3404 226 3405 228

3406 229

3407 229 3408 239 3409 230 3411 230

3412 231 3413 231 3414 232 3415 232 3416 232 3417 232 3420 233 3422 233

3423 233 3424 236 3426 237

3429 238 3433 238 3434 239 3437 239 | 3438 239 3439 240 3440 241

3441 241 3442 242 3443 242 3444 242 3445 242 3446 245 3447 246 3448 246 3449 247 3450 247 3451 247 3452 247 3453 248 3454 248 3455 249 3456

Page.

249 249 249 250 250 250 251 253 255 256 257 257 258 258 259 259 261 262 262 263 264 264 264 265 265 266 266 266 333 333 334 334 335 335 336 336 337 337 306 291 293 293 293 294 295 298 298 289 289 289 338 338 338 339 339 339 340 340 341 342 343 343 343 344 344 345

3378 ...

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