Cases Decided in the Court of Claims of the United States, Volumes 55-62

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U.S. Government Printing Office, 1927 - Law reports, digests, etc

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Page 431 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 186 - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Page 86 - States, outside established harbor lines, or where no harbor lines have been established, except on plans recommended by the Chief of Engineers and authorized by the Secretary of War; and it shall not be lawful to excavate or nil, or in any manner to alter or modify the course, location, condition, or capacity of, any port, roadstead, haven, harbor, canal, lake, harbor of refuge, or inclosure within the limits of any breakwater, or of the channel of any navigable water of the United States...
Page 89 - An act making appropriations for the construction, repair, and preservation of certain public works on rivers and harbors, and for other purposes...
Page 332 - No person who may hereafter be a collector or holder of public moneys, shall have a seat in either house of the general assembly...
Page 62 - ... a public highway, for the use of the government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States.
Page 72 - But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used.
Page 679 - WITNESSETH that the said parties of the first part, for and in consideration of the sum of thirty five thousand dollars gold coin of the United States of America to them in hand paid by the said party of the second part...
Page 397 - The cause of action in respect of a shipment of property shall, for the purposes of this section, be deemed to accrue upon delivery or tender of delivery thereof by the carrier, and not after.
Page 587 - ... dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person paying such dues or fees ; * * *

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