Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3U.S. Government Printing Office, 1901 - Taxation |
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affixed agent allowed amount applied assessment authority bank bill bonds cent certificate charged cigars claim collection collectors of internal COMMISSIONER OF INTERNAL Congress considered Constitution contained corporation court dealer decision direct distilled district dollars duty effect exceeding exempt export express fact Form G. W. WILSON gallons Government held imposed increase interest INTERNAL REVENUE internal-revenue issued July June legacy letter levied liability liquor manufacturer March marked meaning medicinal months notes OFFICE OF COMMISSIONER oleomargarine opinion original packages paid paragraph party passing payment person present purchase question reason receipt received record referred regarded regulations relating respect Respectfully retail Revised ruling Schedule securities sell share sold special tax spirits stamp statute taxable taxation thereof tion TREASURY DEPARTMENT uniform United Washington whole wine
Popular passages
Page 130 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use and preservation of the records, papers and property appertaining to it.
Page 1 - July, eighteen hundred and ninety-eight, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, instruments, matters and things mentioned and described in Schedule A...
Page 92 - ... on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money...
Page 197 - And the powers of the General Government, and of the State, although both exist and are exercised within the same territorial limits, are yet separate and distinct sovereignties, acting separately and independently of each other, within their respective spheres.
Page 137 - An Act to provide revenue for the Government and to encourage the industries of the United States...
Page 170 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest iu such property.
Page 9 - Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors...
Page 90 - Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid...
Page 273 - And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package...
Page 301 - That the statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United States...
Bibliographic information
| Title | Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3 |
| Author | United States. Office of Commissioner of Internal Revenue |
| Publisher | U.S. Government Printing Office, 1901 |
| Export Citation | BiBTeX EndNote RefMan |