The Tax Payer's Guide: An Analytical and Comprehensive Digest of the Internal Revenue and Excise Tax Laws of the United States

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A. Winch, 1863 - Excise tax - 63 pages

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Page 54 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction...
Page 15 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest in such property.
Page 53 - Certificates of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company : If for a sum not less than...
Page 51 - Bill of Exchange (foreign), or letter of credit, drawn in but payable out of the United States...
Page 59 - Probate of will, or letters of administration: Where the estate and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of $1,000 exempt.
Page 56 - Manifest for custom-house entry or clearance of the cargo of any ship, vessel, or steamer for a foreign port — If the registered tonnage of such ship, vessel, or steamer does not. exceed three hundred tons, one dollar.
Page 54 - Contract : Broker's note, or memorandum of sale of any goods or merchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, for each note or memorandum of sale, not otherwise provided for in this Act, ten cents.
Page 55 - FIRE.)—Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description...
Page 56 - Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof...
Page 28 - March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or objects, including the amount of annual income charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner...

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