Treasury Decisions Under Internal Revenue Laws of the United States, Том 11U.S. Government Printing Office, 1909 |
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Страница 3
... question under consideration related to the removal of the entire tops of boxes to which the major portion of the stamps was affixed , which tops were thereafter thrown away , leaving the package unprotected by proper stamp . That ...
... question under consideration related to the removal of the entire tops of boxes to which the major portion of the stamps was affixed , which tops were thereafter thrown away , leaving the package unprotected by proper stamp . That ...
Страница 4
... question of fraud is involved . While such cases must be reported by the collector and the facts stated in full , he is privileged to accom- pany such report with the recommendation for or against prosecution , as the circumstances seem ...
... question of fraud is involved . While such cases must be reported by the collector and the facts stated in full , he is privileged to accom- pany such report with the recommendation for or against prosecution , as the circumstances seem ...
Страница 9
... question ) , whereupon this officer supervises the inspection and lading of the goods thus entered , and if the facts are found to agree with such entry the collector of customs issues a cer- tificate of clearance in duplicate , one ...
... question ) , whereupon this officer supervises the inspection and lading of the goods thus entered , and if the facts are found to agree with such entry the collector of customs issues a cer- tificate of clearance in duplicate , one ...
Страница 11
... questions : 1. Does the sale of a barrel of whisky , stamped , branded , and marked so as to show that the contents have been duly inspected , and that the tax thereon has been paid , into which burnt sugar or caramel has been ...
... questions : 1. Does the sale of a barrel of whisky , stamped , branded , and marked so as to show that the contents have been duly inspected , and that the tax thereon has been paid , into which burnt sugar or caramel has been ...
Страница 13
... question . A liquor dealer having a properly stamped barrel in his possession might violate the law and empty the contents of the barrel without destroying the stamps , and might then dispose of · the barrel , so stamped , to an illicit ...
... question . A liquor dealer having a properly stamped barrel in his possession might violate the law and empty the contents of the barrel without destroying the stamps , and might then dispose of · the barrel , so stamped , to an illicit ...
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.