Treasury Decisions Under Internal Revenue Laws of the United States, Том 11U.S. Government Printing Office, 1909 |
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Страница 7
... penalty of seizure and forfeiture of the short - measure bottles . The Government assumes no responsibility whatever with respect to claims made by dealers in advertising spirits . Respectfully , Mr. J. C. WHEELER , Acting Commissioner ...
... penalty of seizure and forfeiture of the short - measure bottles . The Government assumes no responsibility whatever with respect to claims made by dealers in advertising spirits . Respectfully , Mr. J. C. WHEELER , Acting Commissioner ...
Страница 10
... penalty under section 3455 , Revised Statutes , or the spirits liable to forfeiture under said section . - The phrase " anything else , " in sec- tion 3455 , Revised Statutes , does not include substances that are not in themselves ...
... penalty under section 3455 , Revised Statutes , or the spirits liable to forfeiture under said section . - The phrase " anything else , " in sec- tion 3455 , Revised Statutes , does not include substances that are not in themselves ...
Страница 11
... penalty of not less than fifty nor more than five hundred dollars . And every person who makes , manufactures or produces any box , barrel , bag , vessel , package , wrapper , cover , or envelope , stamped , branded , or marked , as ...
... penalty of not less than fifty nor more than five hundred dollars . And every person who makes , manufactures or produces any box , barrel , bag , vessel , package , wrapper , cover , or envelope , stamped , branded , or marked , as ...
Страница 12
... penalty provided by the statute , and the barrel and its contents liable to forfeiture ? This coloring matter was not itself taxable . There is no charge that it is unhealthy , and it is plain that its use defrauds no one within the ...
... penalty provided by the statute , and the barrel and its contents liable to forfeiture ? This coloring matter was not itself taxable . There is no charge that it is unhealthy , and it is plain that its use defrauds no one within the ...
Страница 13
... penalty , while if the intent to defraud be alleged the article is still liable to forfeiture and the person may be fined a much larger sum and also imprisoned . On this ground it is contended the statute is intended to meet just such a ...
... penalty , while if the intent to defraud be alleged the article is still liable to forfeiture and the person may be fined a much larger sum and also imprisoned . On this ground it is contended the statute is intended to meet just such a ...
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.