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 41
Page 44
... levied upon every barrel of lager beer containing 31 gallons or less a tax of $ 1 , which was paid by stamp . The first section of the war - revenue act is as follows : " That there shall be paid , in lieu of the tax of one dollar now ...
... levied upon every barrel of lager beer containing 31 gallons or less a tax of $ 1 , which was paid by stamp . The first section of the war - revenue act is as follows : " That there shall be paid , in lieu of the tax of one dollar now ...
Page 45
... levied a greater rate upon beer of this class than upon beer which was to be wholly tax - paid under the new law . The brewer had already paid a tax of $ 1 per barrel ; and then , to buy another $ 1 stamp under the new régime , less the ...
... levied a greater rate upon beer of this class than upon beer which was to be wholly tax - paid under the new law . The brewer had already paid a tax of $ 1 per barrel ; and then , to buy another $ 1 stamp under the new régime , less the ...
Page 51
... levying the tax on the legacies and distributive shares , or the right to receive the same , yet , for the purpose of fixing the rate of the tax , took into view the whole of the personal estate of the deceased - that is , whilst the ...
... levying the tax on the legacies and distributive shares , or the right to receive the same , yet , for the purpose of fixing the rate of the tax , took into view the whole of the personal estate of the deceased - that is , whilst the ...
Page 52
... levied on rights created solely by State law , depending for their continued existence on the consent of the several States , a volition which Congress has no power to control , and as to which it could not , there- fore , exercise its ...
... levied on rights created solely by State law , depending for their continued existence on the consent of the several States , a volition which Congress has no power to control , and as to which it could not , there- fore , exercise its ...
Page 53
... levied on the " occasion of a particular isolated act . " This view of the inheritance and legacy tax conforms to the official definition of indirect taxes , among which inheritance and legacy taxes are classed , which prevails in ...
... levied on the " occasion of a particular isolated act . " This view of the inheritance and legacy tax conforms to the official definition of indirect taxes , among which inheritance and legacy taxes are classed , which prevails 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...