 | United States. Supreme Court - 1915 - 1212 страница
...every corporation . . . organized for profit and having a capital stock represented by shares . . . shall be subject to pay annually a special excise tax with respect to the carrying on or doing and properties, including all charges euch as rentals or franchise payments, required to be made as... | |
 | 1915 - 736 страница
...every corporation "engaged in business" in any state, and the tax authorized is defined in the act as "a special excise tax with respect to the carrying on or doing business by such corporation." But the Morris & Essex Railroad Company claims that it was not subject to the tax for the reason that... | |
 | 1917 - 688 страница
...for profit under the laws of any foreign country and engaged in business in the United States shall pay annually a special excise tax with respect to the carrying on or doing business in the United States by such corporation, joint-stock company or association, or insurance company,... | |
 | 1915 - 752 страница
...6300-6307), providing that every corporation organized for profit and engaged in business shall be subject to a special excise tax with respect to the carrying on or doing business by it, equivalent to 1 per cent, upon its entire net income over and above $5,000 from all sources, as... | |
 | 1916 - 734 страница
...•"That every corporation * * * organized for profit * * * and engaged in business in any state * * * shall be subject to pay annually a special excise...carrying on or doing business by such corporation. * * * " Comp. St. 1913, § 6300. It has been repeatedly held by the Supreme Court of the United States,... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 страница
...on incomes in excess of $5,000 of all corporations other than partnerships. This tax as enacted is "a special excise tax with respect to the carrying on or doing business by such corporation," etc. 36 St. at L., ch, 6, page 112. This act was held to be constitutional, but comes under the name... | |
 | 1917 - 736 страница
...of any state or territory of the United States or under the acts of Congress applicable to Alaska or the District of Columbia * * * shall be subject to...a special excise tax with respect to the carrying oil or doing business by such corporation, joint stock company or association, * * * equivalent to... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 226 страница
...Then we have the excise tax upon corporations upon which that tax is based. I read the act, "shall pay annually a special excise tax with respect to the carrying on or doing business by such corporations, joint stock company or association, or insurance company, equivalent to 50 cents for... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 220 страница
...Then we have the excise tax upon corporations upon which that tax is based. I read the act, "shall pay annually a special excise tax with respect to the carrying on or doing business by such corporations, joint stock company or association, or insurance company, equivalent to 50 cents for... | |
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Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over... 
