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" That there shall be levied, asNormal Tax sessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States... "
The Federal Income Tax Law: With Summary and Explanatory Notes - Page 14
by Old Colony Trust Company (Boston, Mass.) - 1913 - 50 pages
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The Federal Reporter, Volume 269

Law reports, digests, etc - 1921 - 1056 pages
...1068. The general language of the Act of October 3, 1913, is: "That there shall be levied, assessed, collected, and paid annually upon the entire net income...from all sources in the preceding calendar year." Upon the authority of the cases quoted from, this language, even though it were not restricted by that...
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The Federal Reporter, Volume 264

Law reports, digests, etc - 1920 - 1058 pages
...taxable by the act of October 3, 1913? By the provisions of this act there is assessed an income tax "upon the entire net income arising or accruing from...all sources in the preceding calendar year to every * * * person residing in the United States * * * a [normal] tax of one per centum per annum." Paragraph...
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The Northeastern Reporter, Volume 118

Law reports, digests, etc - 1918 - 1118 pages
...or accruing from all sources in the preceding calendar yenr to every citizen of the United RtntPS, whether residing at home or abroad, and to every person residing in the United States, though not a citi/en thereof, a tax of 1 per centum per annum upon such income. * * * " "E. •* * * The provisions...
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The American Government, National and State

Burke Aaron Hinsdale - United States - 1891 - 500 pages
...assessed, levied, and collected a tax for the preceding calendar year, on the gains, profits, and income of every citizen of the United States, whether residing at home or abroad, and of every person residing therein, whether said income be derived from property, salary, trade, etc.,...
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Democratic Campaign Book: Congressional Election 1894

Democratic Congressional Committee (U.S.) - Campaign literature - 1894 - 260 pages
...collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every parson residing therein, whether said gains, profits, or income be derived from any kind of property,...
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F. B. Vandegrift & Co.'s Hand-book of the United States Tariff: Containing ...

F.B. Vandegrift & Co - Customs administration - 1894 - 568 pages
...collected, and paid annually upon the gains, profits, and income, received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property,...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - Income tax - 1895 - 224 pages
...collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 157

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1895 - 760 pages
...collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property,...
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Reports of Cases Adjudged in the Court of Appeals of the District ..., Volume 5

District of Columbia. Court of Appeals - Law reports, digests, etc - 1895 - 640 pages
...section provides the tax shall be levied on the income received in the preceding calendar year, " by every citizen of the United States, whether residing at home or abroad, and every person residing therein." Nothing is said of temporary residence, nor to indicate that mere sojourners...
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Appletons' Annual Cyclopædia and Register of ..., Volume 19; Volume 34

Encyclopedias and dictionaries - 1895 - 938 pages
...and paid annually upon the trains, profits, and income received in the preceding calendar year, by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income he derived from any kind of property,...
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