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Direct tax-Continued.

Important decisions, etc.- Continued. Sherry v. McKinley, 99 U.S., 496.

United States v. Herron, 20 Wall., 251; 19 Int. Rev. Tacoy o. 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 v. Lee, 106 U. S., 196; 29 Int. Rev. 399. Constitutionality of the prohibitory liquor Rec., 1. Arlington case.

laws. Ex parte Smith, 94 U. 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. o. McNeal et al., 109 U. S., 426. Dis. ported from foreign countries.

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

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

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

tional. Van Brocklin v. State of Tennessee, 117 U.S., 151. Collins r. New Hampshire, 171 U. S., 30. New

Land owned by United States not taxable. Hampshire oleomargarine law unconstitutional. Cooper v. 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. Oleomargarine law. United States o. State of Louisiana, 123 U. 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 sal. the tax.

ary incumbent can not recover additional som McKee o. United States, 165 U.S., 287.

in Court of Claims. Glover v. Unitod 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. Schulted, 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 o. 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 Minturn o. United 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 o. 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, presumption, but does not supply proof oi sub

1890. stantial facte.

United States v. Burr (1895), 159 U. S., 78. When Mackin v. 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.

Cala 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 . Kirk, 7 Otto, 484. Assignment of

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

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

Reviseu Statutes.

LIST OF INTERNAL-REVENUE REGULATIONS.

Numbers in series 7.

Subject.

No.1...

Concerning ansossments. 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, Rov. 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, 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.

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

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

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

Regulations concerning oleomargarine. 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. No. 23......

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 flour.
No, 26.

Concerning documentary and proprietary stamps.

TABLE OF SECTIONS.

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

Page.

361 370 371 400 400 402 403 403 403 395 384 405 406 384 385 406

406

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

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 49 2693 49 3140 373 3141 373

3142 357 3143 357 3144 360 3145 368 3146 370 3147 358 (3148] 366 3149 358 3150 359 3151

3152 373 3153 374 3154

376 3155 74, 374 3156 404

3157 362

3158 364 3159 364 3160 385 3161 385 3162

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

57 58 59 59 61 62 62 62 62 65 65 66 66 67 68 69 69 70 71 72 72 72

359

72

366

72 74 75 75 75 76 76 78 78 80 80 82 82 83 84 85 85

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

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 95 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
110 3293
111 3294
111 3295
112 3296
112 3297
113 3298
114

3299 114 3300 114 3301 115 3302 115 3303

3304 116 3305 117 3306 117 3307 119 3308 120 3309 121 3310 131 3311

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

116

Page.

194 194 194

195

Sections, 3379 3380 3381 3382 3383 3384 3385 3386 3387 3388 3389 3390 3391 3392 3393 3394 3395 3396 3397 3398 3399 3400 3401 3402 3403 3404 3405 3406 3407 3408 3409 3411 3412 3413 3414 3415 3416 3417 3420 3422 3423 3424

232

3426

3429 3433 3434 3437 3438 3439 3440 3441 3442 3443 3444 3445 3446 3447 3448 3449 3450 3451 3452 3453 3454 3455 3456

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 3340 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

196 196 197 198 199 199 200 200 201 201 202 202 202 204 208 208 209 209 224 224 225 226 226 228 229 229 239 230 230 231 231 232 232 232

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

233 233 233 236 237 238 238 239 239 239 240 241 241 242 242 242 242 245 246 246 247 247 247 247 248 248 249

3378 ...

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