American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2570
... excise ' is to be sought in a British statute , it will be found to include the duty on carriages , which is there considered as an ' excise . ' An argument results from this , though not perhaps a conclusive one , yet , where so ...
... excise ' is to be sought in a British statute , it will be found to include the duty on carriages , which is there considered as an ' excise . ' An argument results from this , though not perhaps a conclusive one , yet , where so ...
Page 2571
... excise , " and came within the de- cision in Hylton's Case . The arguments for the insurance company were elaborate , and took a wide range , but the decision rested on narrow ground , and turned on the distinction between an excise ...
... excise , " and came within the de- cision in Hylton's Case . The arguments for the insurance company were elaborate , and took a wide range , but the decision rested on narrow ground , and turned on the distinction between an excise ...
Page 2572
... excise taxation on freight receipts , bills of lading , and pas- senger tickets issued by a railroad company . Referring to the discussions in the convention which framed the constitution , Mr. Chief Jus- tice Chase observed that what ...
... excise taxation on freight receipts , bills of lading , and pas- senger tickets issued by a railroad company . Referring to the discussions in the convention which framed the constitution , Mr. Chief Jus- tice Chase observed that what ...
Page 2573
... excise or duty , and therefore indirect , when a tax on the income of personalty might be held to be direct . Be this as it may , it is conceded in all these cases , from that of Hylton to that of Springer , that taxes on land are ...
... excise or duty , and therefore indirect , when a tax on the income of personalty might be held to be direct . Be this as it may , it is conceded in all these cases , from that of Hylton to that of Springer , that taxes on land are ...
Page 2578
... excise levied ; that is , the tax levied cannot be one sum upon an arti- cle at one place , and a different sum upon the same article at another place . The duty received must be the same at all places throughout the United States ...
... excise levied ; that is , the tax levied cannot be one sum upon an arti- cle at one place , and a different sum upon the same article at another place . The duty received must be the same at all places throughout the United States ...
Other editions - View all
Common terms and phrases
16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error