 | United States. Supreme Court - Law reports, digests, etc - 1874 - 726 pages
...the duty of the assessor, . . . upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector; and the subsequent proceedings for collection shall be in all respects like those for the collection... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector ; and the subsequent proceedings for collection shall be in all respects like those for the collection... | |
 | United States - Session laws - 1868 - 1026 pages
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment Proceedings therefor, and certify the same to the collector ; and the subsequent proin such cases,... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...removal or sale, upon such information ^"fi"i"^taml";<1 as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector -. and the subsequent proceedings for collection shall be in all respects like those for the collection... | |
 | United States - 1873 - 228 pages
...years> not more than two years after sucli sale or removal, upon sucli information as lie can obtain, to estimate the amount of tax which has been omitted...assessment therefor, and certify the same to the collector. And the subsequent proceedings for collection shall be in all respects like those for the collection... | |
 | United States - Law - 1873 - 1188 pages
...omitted to be years after such sale or removal, upon such information as he can obtain, paid, and assess to estimate the amount of tax which has been omitted...paid, and to make an assessment therefor, and certify tlie same to the collector. And the subsequent proceedings for collection shall be in all respects... | |
 | United States - Session laws - 1873 - 1192 pages
...or any internal-revenue officer detailed by the commissioner of internal revenue for that purpose, within a period of not more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid,... | |
 | Lewis Heyl - Money - 1879 - 494 pages
...a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duly of the Commissioner of Internal Revenue, within a...more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been, omitted to be paid,... | |
 | United States - Internal revenue law - 1879 - 250 pages
...stamp, in addition to the penalties imposed by law be™s etnmi'ed. for such sale or removal, it shall be the duty of the "Commissioner of Internal Revenue,...within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has... | |
 | United States - Session laws - 1881 - 746 pages
...•' *, 337¿'~ the proper stamps, it shall be the duty of the Commissioner of Internal Hughes, tea. Revenue, within a period of not more than two years...assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal:... | |
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... shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and- to make an assessment... 
