Treasury Decisions Under Internal Revenue Laws of the United States, Том 11U.S. Government Printing Office, 1909 |
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Страница 7
... March 3 , 1897 , forbids the addition of any material other than pure water during the process of bottling , and as this process is required by the act to be conducted in the pres- ence of a Government officer it may be assumed that the ...
... March 3 , 1897 , forbids the addition of any material other than pure water during the process of bottling , and as this process is required by the act to be conducted in the pres- ence of a Government officer it may be assumed that the ...
Страница 30
... March 9 , 1908 . To collectors , revenue agents , and others concerned : The especial attention of all internal - revenue officers , whose duties require the securing and forwarding of samples of various kinds to the laboratory of this ...
... March 9 , 1908 . To collectors , revenue agents , and others concerned : The especial attention of all internal - revenue officers , whose duties require the securing and forwarding of samples of various kinds to the laboratory of this ...
Страница 31
... March 16 , 1908 . To collectors of internal revenue : Form 412 was revised under date of February 28 , 1908 , so as to take the place of Form 247 and also that of the old Form 412. The old forms and the former practice will prevail ...
... March 16 , 1908 . To collectors of internal revenue : Form 412 was revised under date of February 28 , 1908 , so as to take the place of Form 247 and also that of the old Form 412. The old forms and the former practice will prevail ...
Страница 32
... March 23 , 1908 . To collectors and revenue agents : This office is of the opinion that cooperation between the Federal and State authorities will contribute to the suppression of certain violations which are alike violations of the ...
... March 23 , 1908 . To collectors and revenue agents : This office is of the opinion that cooperation between the Federal and State authorities will contribute to the suppression of certain violations which are alike violations of the ...
Страница 34
... March 25 , 1908 . GENTLEMEN : In reply to your request of the 14th instant for a copy of the ruling holding that sweet wines fortified with brandy , withdrawn free of tax , may not be used in the manufacture of U. S. P. preparations ...
... March 25 , 1908 . GENTLEMEN : In reply to your request of the 14th instant for a copy of the ruling holding that sweet wines fortified with brandy , withdrawn free of tax , may not be used in the manufacture of U. S. P. preparations ...
Чести термини и фразе
Acting Commissioner adulterated butter advised amended Approved assessment authorized barrel BEEKMAN WINTHROP beverage bonded warehouse bottled in bond bottles branded CAPERS cent charged cigars circuit court Circular 723 collection Collector Internal Revenue collectors of internal coloring matter COMMISSIONER OF INTERNAL Company compounds Congress containing contents dealers in leaf decision deputy collectors distilled spirits distillery distraint district ethyl alcohol expenses export fact filed Formula gallons gauger Government hereby informed instant internal-revenue laws JOHN G July leaf tobacco letter manufacture marked mash medicinal OFFICE OF COMMISSIONER oleomargarine packages paid payment penalty person plaintiff in error potable premises provisions of section purchased question receipt rectifier reply reported Respectfully Revenue Agent Revised Statutes ROBT Secretary seizure shipments special tax special-tax stamp specially denatured alcohol surety tank taxable thereof tion TREASURY DEPARTMENT United United States attorney violation warehousing bonds Washington wholesale liquor dealer WILLIAMS wine wood alcohol wrapper
Популарни одломци
Страница 75 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Страница 58 - ... per pound, to be paid by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound: Provided, when oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of one cent per pound.
Страница 79 - Indeed, it is not too much to say that a denial to Congress of the right, under the Constitution, to delegate the power to determine some fact or the state of things upon which the enforcement of its enactment depends would be "to stop the wheels of government" and bring about confusion, if not paralysis, in the conduct of the public business.
Страница 75 - And such commissioner is authorized to decide what substances, extracts, mixtures or compounds "which may be submitted for his inspection in contested cases are to be taxed under this act; and his decision in matters of taxation under this act shall be final.
Страница 76 - ... Congress legislated on the subject as far as was reasonably practicable, and from the necessities of the case was compelled to leave to executive officials the duty of bringing about the result pointed out by the statute. To deny the power of Congress to delegate such a duty would, in effect, amount but to declaring that the plenary power vested in Congress to regulate foreign commerce could not be efficaciously exerted.
Страница 11 - ... to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.
Страница 58 - For the purposes of this act certain manufactured substances, certain extracts and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine," namely: All substances heretofore known as oleomargarine, oleo. oleomargarine oil, butterine, lardine, suine and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine. lardine, suine and neutral; all lard extracts and tallow extracts; and all mixtures...
Страница 76 - Legislative power was exercised when Congress declared that the suspension should take effect upon a named contingency. What the President was required to do was simply in execution of the act of Congress. It was not the making of law. He was the mere agent of the law-making department to ascertain and declare the event upon which its expressed will was to take effect.
Страница 78 - Regulations prescribed by the President and by the heads of departments, under authority granted by Congress, may be regulations prescribed by law, so as lawfully to support acts done under them and in accordance with them, and may thus have, in a proper sense, the force of law...
Страница 118 - Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate or return; or Ninth.