Treasury Decisions Under Internal Revenue Laws of the United States, Том 11U.S. Government Printing Office, 1909 |
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Страница 2
... ROBT . WILLIAMS , Jr. , Acting Commissioner . Collector Internal Revenue , Hartford , Conn . ( T. D. 1295. ) Denatured alcohol . Bond , Form 583 , given by manufacturers to secure specially denatured alcohol from denaturing bonded ...
... ROBT . WILLIAMS , Jr. , Acting Commissioner . Collector Internal Revenue , Hartford , Conn . ( T. D. 1295. ) Denatured alcohol . Bond , Form 583 , given by manufacturers to secure specially denatured alcohol from denaturing bonded ...
Страница 6
... denaturant for use in the manufacture of shoe polish . Respectfully , ROBT . WILLIAMS , Jr. , Acting Commissioner . Mr. JAS . D. GILL , Collector Internal Revenue , Boston , Mass . ( T. D. 1299. ) Distilled spirits - Bottled - 6.
... denaturant for use in the manufacture of shoe polish . Respectfully , ROBT . WILLIAMS , Jr. , Acting Commissioner . Mr. JAS . D. GILL , Collector Internal Revenue , Boston , Mass . ( T. D. 1299. ) Distilled spirits - Bottled - 6.
Страница 30
... of the evidence as furnished by the improperly identified samples the case is decided adversely to the United States . ROBT . WILLIAMS , Jr. , Acting Commissioner . ( T. D. 1325. ) Certain distilled spirits to be 30 (T. D. 1324.) ...
... of the evidence as furnished by the improperly identified samples the case is decided adversely to the United States . ROBT . WILLIAMS , Jr. , Acting Commissioner . ( T. D. 1325. ) Certain distilled spirits to be 30 (T. D. 1324.) ...
Страница 31
... in which fruit distilleries are located should make requisition at once for a moderate supply of the revised forms . ROBT . WILLIAMS , Jr. , Acting Commissioner . ( T. D. 1327. ) Revenue officers to cooperate with 31.
... in which fruit distilleries are located should make requisition at once for a moderate supply of the revised forms . ROBT . WILLIAMS , Jr. , Acting Commissioner . ( T. D. 1327. ) Revenue officers to cooperate with 31.
Страница 44
... ROBT . WILLIAMS , Jr. , Acting Commissioner . SIR : This office is in receipt of your letter of the 3d instant , in the case of the Distilling Company , in which you state that you do not understand why credit should not be taken on the ...
... ROBT . WILLIAMS , Jr. , Acting Commissioner . SIR : This office is in receipt of your letter of the 3d instant , in the case of the Distilling Company , in which you state that you do not understand why credit should not be taken on the ...
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
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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.