A Treatise on the Federal Income Tax Under the Act of 1894

accrued Act of August Act of July Act of March aforesaid amended amount paid annual gains assessed assistant assessor association August 28 authority bank bonds cent certificate collected collector or deputy Commissioner of Internal Congress Constitution declared deducted deputy collector direct tax Dist distraint district dividends duty earnings eighteen hundred exempt expenses false or fraudulent five per centum four thousand dollars further enacted GOUVERNEUR MORRIS Government held Hohnbach Ibid imposed income tax interest Internal Revenue judicial July 14 June 30 legislature levied liable list or return ment neglect or refusal non-resident oath or affirmation payment penalty prescribed profits or income question railroad real estate receipts received render a list rents residing Revised Statutes Ruling salary SECTION 28 SECTION 32 South Carolina taxable taxation taxpayer thereof tion Treasury United Veazie Bank