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, 1900 |
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Страница 12
... produce mis- chievous results . But when the words are plain and unambiguous , there is no room for construction , and nothing is left for the court but to give them their full effect . ( The Samuel E. Spring ( 1886 ) , 27 Fed . Rep ...
... produce mis- chievous results . But when the words are plain and unambiguous , there is no room for construction , and nothing is left for the court but to give them their full effect . ( The Samuel E. Spring ( 1886 ) , 27 Fed . Rep ...
Страница 15
... produced in the United States , approved July 16 , 1862 ( 12 Stat . , 588 ) . On this date Congress convened in its first ( extraordinary ) session after the com- mencement of the war of the rebellion , at which session was commenced ...
... produced in the United States , approved July 16 , 1862 ( 12 Stat . , 588 ) . On this date Congress convened in its first ( extraordinary ) session after the com- mencement of the war of the rebellion , at which session was commenced ...
Страница 27
... produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits , to be sold as wine , or as a substitute for wine , in bottles containing not more than 1 pint , per bottle or package . Same , in ...
... produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits , to be sold as wine , or as a substitute for wine , in bottles containing not more than 1 pint , per bottle or package . Same , in ...
Страница 37
... producing ca- pacity of the distillery and not on a fictitious capacity for any particular day or days . United States v . Stowell , 133 U. S. , 1 ; 36 Int . Rev. Rec . , 30. Section 3281 construed . Mansfield v . Excelsior Refinery ...
... producing ca- pacity of the distillery and not on a fictitious capacity for any particular day or days . United States v . Stowell , 133 U. S. , 1 ; 36 Int . Rev. Rec . , 30. Section 3281 construed . Mansfield v . Excelsior Refinery ...
Страница 48
... producing the records of their offices or furnishing copies thereof for the use of third persons or for use as ... produce such records or to testify to their contents . ( In re Comingore , Collector ( 1899 ) , 96 Fed . Rep . , 552 , Vol ...
... producing the records of their offices or furnishing copies thereof for the use of third persons or for use as ... produce such records or to testify to their contents . ( In re Comingore , Collector ( 1899 ) , 96 Fed . Rep . , 552 , Vol ...
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18 Stat 30 Stat act of August act of June act of March affixed aforesaid amended by section amount approved July approved March assessment attorney Atty August 28 authorized bank barrel bonded warehouse branded cask or package cents certificate cigars circuit court Circular claim clerk Clms collector's office Commissioner of Internal deposit deputy collector distilled spirits distillery warehouse distraint district duty eighteen hundred executive exportation February 24 fermented liquors filled cheese forfeited forfeiture gallons gauger Government imposed imprisoned Internal Revenue internal-revenue laws issued July 20 June 13 June 30 liable malt liquors manufacture ment mixed flour months offense oleomargarine Otto paid payment penalty person prescribed purposes rectifier regulations removed repealed required by law Revised Statutes Secretary sell snuff sold special tax storekeeper sureties thereof thousand dollars tion Treas Treasury United Wall wine
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Страница 109 - 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 353 - That the circuit courts of the United States shall have original cognizance, concurrent with the courts of the several states, of all suits of a civil nature, at common law or in equity, where the matter in dispute exceeds, exclusive of interest and costs, the sum or value of two thousand dollars, and arising under the Constitution or laws of the United States...
Страница 297 - July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A...
Страница 401 - ... of the United States, and no clerk or employee of any department, branch, or bureau of the executive, judicial, or military or naval service of the United States, shall, directly or indirectly, solicit or receive, or be in any manner concerned in soliciting or receiving, any assessment, subscription, or contribution for any political purpose whatever...
Страница 329 - Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale...
Страница 384 - Houses thereof, with intent to influence his decision or action on any question, matter, cause, or proceeding 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 394 - ... after the allowance of such a claim, the ascertainment of the amount due and the issuing of a warrant for the payment thereof.
Страница 386 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
Страница 179 - ... such other additional security, as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
Страница 88 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.