Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, Volume 3U.S. Government Printing Office, 1901 - Taxation |
From inside the book
Results 1-5 of 25
Page 50
... excise . The uniformity clause of the Constitution relates only to geographical uniformity . The phrase " whole amount of such personal property as aforesaid " relates to the sum of each legacy or distributive share considered ...
... excise . The uniformity clause of the Constitution relates only to geographical uniformity . The phrase " whole amount of such personal property as aforesaid " relates to the sum of each legacy or distributive share considered ...
Page 57
... excise taxes on business , privileges , employments , and voca- tions . But this is not such an act , and the scheme must be considered as a whole . Being invalid as to the greater part , and falling , as the tax would , if any part ...
... excise taxes on business , privileges , employments , and voca- tions . But this is not such an act , and the scheme must be considered as a whole . Being invalid as to the greater part , and falling , as the tax would , if any part ...
Page 61
... excise taxation ; that it conferred no right to carry on the business ( the selling of lottery tickets and the liquor traffic ) if forbidden to be engaged in by the State , but license was applicable whenever under the State law such ...
... excise taxation ; that it conferred no right to carry on the business ( the selling of lottery tickets and the liquor traffic ) if forbidden to be engaged in by the State , but license was applicable whenever under the State law such ...
Page 72
... excise tax or duty , authorized by section 8 of Article I , which vests the power in Congress to lay and collect taxes , duties , imposts , and excises to pay the debts and provide for the common defense and general welfare ...
... excise tax or duty , authorized by section 8 of Article I , which vests the power in Congress to lay and collect taxes , duties , imposts , and excises to pay the debts and provide for the common defense and general welfare ...
Page 73
... excise tax or duty ' upon the devolution of the estate or the right to become beneficially entitled to the same , or the income thereof , in possession or expectancy . It was like the succession tax of a State , held constitutional in ...
... excise tax or duty ' upon the devolution of the estate or the right to become beneficially entitled to the same , or the income thereof , in possession or expectancy . It was like the succession tax of a State , held constitutional in ...
Common terms and phrases
act of Congress act of June Acting Commissioner affixed amount assessment bank bills of lading broker cent certificate charged cigars Circular claim clause collectors of internal COMMISSIONER OF INTERNAL Constitution conveyance corporation deputy collector distributive shares district dollars duty excises executor exempt export express company Form G. W. WILSON gallons Government hereby inheritance tax instant instrument internal-revenue laws issued July July 24 June 13 legacy or distributive legacy tax letter levied liability manufacturer medicinal mortgage OFFICE OF COMMISSIONER oleomargarine opinion paid pay special tax payment penalty plaintiff plaintiff in error Porto Rico proprietors purchase question receipt received record rectifier referred refunding regulations required to pay Respectfully revenue agents revenue stamp Revised Statutes ROBT ruling Schedule sell sold special-tax stamp stamp tax taxable taxation therein thereof tion tobacco TREASURY DECISIONS TREASURY DEPARTMENT uniform United States bonds war-revenue act Washington wine
Popular passages
Page 342 - 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 282 - ... 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 57 - ... equal protection of the laws, within the meaning of the Fourteenth Amendment...
Page 99 - The result is a conviction that the States have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control, the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Page 92 - ... exempt from the payment of all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority...
Page 93 - 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 132 - An Act to provide revenue for the Government and to encourage the industries of the United States...
Page 262 - A of this act, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule.
Page 159 - Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors.
Page 280 - 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...