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 36
... stamps . Swift Co. v . United States , 105 U. S. , 691 ; 111 U. S. , 22 ; 28 Int . Rev. Rec . , 149. Commissions to purchasers of stamps furnishing their own dies . Bechtel v . United States . 101 U. S. , 597. Suit on match ...
... stamps . Swift Co. v . United States , 105 U. S. , 691 ; 111 U. S. , 22 ; 28 Int . Rev. Rec . , 149. Commissions to purchasers of stamps furnishing their own dies . Bechtel v . United States . 101 U. S. , 597. Suit on match ...
Страница 47
... stamps , and other matters pertaining to the assess- ment and collection of internal revenue ; and shall provide hydrometers , and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp ...
... stamps , and other matters pertaining to the assess- ment and collection of internal revenue ; and shall provide hydrometers , and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp ...
Страница 88
... stamps sold and deliv- ered ; but no collector or deputy collector shall issue a receipt in lieu of a stamp representing a tax . ceipts in lieu of stamps . Receipts to be given upon pay . ment of tax . ceipts to be given in certain ...
... stamps sold and deliv- ered ; but no collector or deputy collector shall issue a receipt in lieu of a stamp representing a tax . ceipts in lieu of stamps . Receipts to be given upon pay . ment of tax . ceipts to be given in certain ...
Страница 103
... stamps are adjusted by Auditor of the Treasury Department through claims on Form 66 , and those arising from assessment of spirit taxes subse- quently paid by stamps are adjusted through claims on Form 66A . But see Form 325 , and ...
... stamps are adjusted by Auditor of the Treasury Department through claims on Form 66 , and those arising from assessment of spirit taxes subse- quently paid by stamps are adjusted through claims on Form 66A . But see Form 325 , and ...
Страница 106
... Stamp tax - Refunding . - Revised ruling as to refunding amounts paid for documentary stamps used in error or excess , and as to the redemption of unused documentary stamps . ( Vol . 2 , Treas . Dec. ( 1899 ) , No. 21706. ) SEC . 3221 ...
... Stamp tax - Refunding . - Revised ruling as to refunding amounts paid for documentary stamps used in error or excess , and as to the redemption of unused documentary stamps . ( Vol . 2 , Treas . Dec. ( 1899 ) , No. 21706. ) SEC . 3221 ...
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20 Stat act of August act of June act of March affixed aforesaid agent amended by section amount assessment attorney Atty August 28 authorized bank bills of lading bonded warehouse branded cask or package cents certificate cigars circuit court Circular claim clerk Clms collected collector of internal Commissioner of Internal deposit deputy collector distilled spirits distillery warehouse distraint district duty eighteen hundred entry executive export fermented liquors filled cheese fined not less forfeited forfeiture fraudulent gallons gauger Government imposed Internal Revenue internal-revenue laws issued July July 20 June 13 June 30 liable malt liquors manufacturer ment months offense oleomargarine paid payment penalty person premises prescribed purpose rectifier regulations removed repealed required by law Revised Statutes Secretary sell snuff sold special tax storekeeper suit sureties thereof thousand dollars tion Treas Treasury United 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.