Digest of Decisions and Regulations Made by the Commissioner of Internal Revenue: Under Various Acts of Congress Relating to Internal Revenue, and Abstracts of Judicial Decisions, and Opinions of Attorney-general, as to Internal-revenue Cases : from December 24, 1864, to June 13, 1898 |
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Common terms and phrases
accrued act of June act of March affix agents allowed amended amount April April 21 assessed assistant assessor August August 28 authorized bank bonded warehouse brewers casks cent certificate cigars claim collector of internal Commissioner of Internal conveyance court December December 24 deducted deposits distilled spirits distillery district dividends duty export February February 23 forfeiture gage gallons Government gross receipts held Internal Revenue internal-revenue laws issued January 14 July 13 July 20 June 13 June 30 leaf tobacco liable to special liable to tax license tax manufactured tobacco merchandise mortgage October officers oleomargarine paid pay special tax payment peddlers penalty person production profits provisions of section purchase real estate rectifier refunding regage required to pay returns revenue law revenue stamps Revised Statutes section 79 sell snuff sold stamp tax sureties taxable taxation thereon thru Treasury United wholesale dealer wholesale liquor dealer wines
Popular passages
Page 211 - When any civil suit or criminal prosecution is commenced In any court of a state against any officer appointed under or acting by authority of any revenue law of the United States now or hereafter enacted, or against any person acting under or by authority of any such officer, on account of any act done under color of his office...
Page 176 - ... exempt from the payment of all taxes or duties of the United States, as well as from taxation in any form by or under state, municipal, or local authority...
Page 93 - Power of attorney, or proxy, for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries...
Page 104 - ... any memorandum, check, receipt or other written or printed evidence of an amount of money to be paid...
Page 222 - On all chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of eight cents...
Page 53 - Treasury as internal-revenue collections, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment...
Page 189 - ... subject to the provisions of law, and expressly stipulating that the lien of the United States. for taxes and penalties shall have priority of such mortgage, judgment or other incumbrance, and that in case of the forfeiture of the distillery premises, or of any part thereof, the.
Page 165 - October, eighteen hundred and seventy ; " and by the seventeenth section of that act (p. 261) it was enacted that "all acts and parts of acts relating to the taxes herein repealed, and all the provisions of said acts, shall continue in full force for levying and collecting all taxes properly assessed, or liable to be assessed, or accruing under the provisions of former acts...
Page 187 - States relating to the revenue, within thirty days after coming into possession of such knowledge, to file with the district attorney of the district in which any fine, penalty, or forfeiture may be incurred...
Page 74 - Every National banking association, State bank, or State banking association, shall pay a tax of ten per centum on the amount of notes of any person, State bank, or State banking association used for circulation, and paid out by them after the first day of August, 1866, and such tax shall be assessed and paid in such manner as shall be prescribed by the Commissioner of Internal Revenue.