| Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...elsewhere, or from any other source whatever, a tax of five per centum on the amount so derived over one thousand dollars, and a like tax shall be levied,...paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
| United States - Session laws - 1868 - 1026 pages
...elsewhere, or from any other source whatever, a tax of five per centum on (lie amount so derived over one thousand dollars, and a like tax shall be levied,...paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
| Frederick Charles Brightly - Law - 1869 - 680 pages
...a term not exceeding one year for every such offence. XII. INCOME DUTIES. so Jnm i««4 296. There shall be levied, collected and paid annually upon the gains, profits and { 8. 13 st. 281. ;ncome Of every person residing in the United States, or of any citizen of the United... | |
| United States. Supreme Court - Law reports, digests, etc - 1873 - 740 pages
...for the Eastern District of Pennsylvania. An act of Congress of March 2d, 1867,* provides that "There shall be levied, collected, and paid annually upon the gains, profits, and income of every person, . . . whether derived from any kind of property, rents, interest, dividends, or salaries,... | |
| United States. Supreme Court - Law reports, digests, etc - 1874 - 738 pages
...at Large, 281 ; 14 Id. 477. Statement of the case. per centum on the amount so derived over 81000, and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
| Law - 1920 - 496 pages
...such a tax. In the Shaffer case the Oklahoma Income Tax Law providing for the taxation of the "net income from all property owned and of every business, trade or profession carried on in this state by persons residing elsewhere," was held constitutional, there being no discrimination... | |
| United States. Circuit Court (7th Circuit), Josiah Hooker Bissell - District courts - 1875 - 598 pages
...the legality of the assessment. The act in force when this assessment was made, declared " That there shall be levied, collected, and paid, annually, upon the gains, profits, and income of every person * * * whether derived from any kind of property, rents, interest, dividends, or salaries,... | |
| William Henry Burroughs - Local taxation - 1877 - 970 pages
...tax in the year of the sale of the bonds, under the act of March, 1S07, which provides that, "there shall be levied, collected and paid annually upon the gains, profits and income of every person, * * * whether derived from any kind of property, rents, dividends, interests or salaries,... | |
| Encyclopedias and dictionaries - 1877 - 800 pages
...or governtfiínt exercising this power. By the act of March 2, 186T, it was provided — That there shall be levied, collected, and paid annually upon the gains, profits, and Incume of every person residing In the United States, or of any citizen of the United Elates residing... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1895 - 766 pages
...or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, a...owned and of every business, trade, or profession carried on in the United States by persons residing without the United States." . . . " SEC. 28. That... | |
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