Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3U.S. Government Printing Office, 1901 - Taxation |
From inside the book
Results 1-5 of 53
Page 7
... meaning of the term bills of lading , and , therefore , would be taxable under Clause A , they are also undoubtedly within the class of instruments included within Clause B. There being , therefore , a necessity of determining by legal ...
... meaning of the term bills of lading , and , therefore , would be taxable under Clause A , they are also undoubtedly within the class of instruments included within Clause B. There being , therefore , a necessity of determining by legal ...
Page 8
... meaning will be sought for that will give reasonable and adequate effect to each clause , so that each can have full and complete operation within its own sphere of application . Such a result we obtain from a con- struction which ...
... meaning will be sought for that will give reasonable and adequate effect to each clause , so that each can have full and complete operation within its own sphere of application . Such a result we obtain from a con- struction which ...
Page 11
... meaning of section 3244 of the Revised Statutes ? That section provides in its fourth clause that such dealers shall pay a special tax of $ 25 ; and then goes on to give the following definition of a retail dealer : " Every person who ...
... meaning of section 3244 of the Revised Statutes ? That section provides in its fourth clause that such dealers shall pay a special tax of $ 25 ; and then goes on to give the following definition of a retail dealer : " Every person who ...
Page 12
... meaning is that a single sale of spirits or wines by any person , in a smaller quantity than five wine gallons , constitutes the seller as a retail dealer in liquors and makes him liable to pay to the United States a special tax of $ 25 ...
... meaning is that a single sale of spirits or wines by any person , in a smaller quantity than five wine gallons , constitutes the seller as a retail dealer in liquors and makes him liable to pay to the United States a special tax of $ 25 ...
Page 23
... meaning of the eighth paragraph of section 2 of the act of June 13 , 1898 ; and , upon such a state of facts , you have correctly informed the agent of this com · pany , Mr. Hoover , that he is involved in liability under that paragraph ...
... meaning of the eighth paragraph of section 2 of the act of June 13 , 1898 ; and , upon such a state of facts , you have correctly informed the agent of this com · pany , Mr. Hoover , that he is involved in liability under that paragraph ...
Other editions - View all
Common terms and phrases
act of Congress act of June Acting Commissioner affixed amount assessment bank bills of lading cent certificate charged cigars Circular claim clause collection collectors of internal COMMISSIONER OF INTERNAL Constitution corporation deputy collector distributive share district dollars duty exceeding excises executor exempt export express company Form G. W. WILSON gauger Government hereby instant instrument internal-revenue laws issued July June 13 legacy or distributive legacy tax letter levied liability manufacturer medicinal months mortgage OFFICE OF COMMISSIONER oleomargarine opinion paid paragraph pay special tax payment penalty personal property plaintiff plaintiff in error question receipt received record rectifier referred regulations required to pay Respectfully revenue agents revenue stamps Revised Statutes ROBT ruling Schedule sell sold special-tax stamp stamp tax tare taxable taxation therein thereof tion tobacco TREASURY DECISIONS TREASURY DEPARTMENT uniform United States bonds wantage war-revenue act Washington
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...