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" The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in... "
Treasury Department Appropriation Bill for 1940: Hearings Before the ... - Page 390
by United States. Congress. House. Committee on Appropriations - 1939 - 1359 pages
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Laws Relating to National Prohibition Enforcement

United States - 1930 - 148 pages
...pro- tion of state laws, vided by the laws of any State for carrying on the same within nor prohibit such State, or in any manner to authorize the commencement...such State or in places prohibited by municipal law; nor shall the payment of such tax be held to prohibit any State from placing a duty or tax on the same...
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Regulations 88 Relating to Taxes on Certain Firearms and Machine Guns: Under ...

United States. Internal Revenue Service - Firearms - 1934 - 60 pages
...falsely represented as the actual period of liability. . SECTION 8243, UNITED STATES REVISED STATUTES The payment of any tax imposed by the internal-revenue...such State or in places prohibited by municipal law ; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...3170. SEC. 3276. APPLICATION OF STATE LAWS. The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not...such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...3170. SEC. 3276. APPLICATION OF STATE LAWS. The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not...such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 980 pages
...falsely represented as the actual period of liability.*t SECTION 3243, UNITED STATES REVISED STATUTES The payment of any tax imposed by the internal-revenue...such State or in places prohibited by municipal law ; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on...
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Treasury Department Appropriation Bill for 1940: Hearings Before the ...

United States. Congress. House. Committee on Appropriations - 1939 - 2168 pages
...to exempt any person from any penalty or punishment provided by the laws of any State for currying on the same within such State, or in any manner to...the Federal courts. The Constitution of the United Stales provides that all Federal taxes shall be uniform throughout the United States. The laws referred...
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United States Code, Volume 11

United States - Law - 1983 - 968 pages
...this title. § 4906. Application of State laws The payment of any special tax imposed by this subtitle for carrying on any trade or business shall not be...such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15

United States. Office of Commissioner of Internal Revenue - Taxation - 1914 - 352 pages
...stamp could no more be issued than a certified copy of a postage stamp. Furthermore, section 3243, Revised Statutes, provides that— The payment of...the laws of such State or in places prohibited by municipallaw; * * *. There are numerous other statutory provisions, and almost every clause of these...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 21, Issues 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1922 - 1098 pages
...Commissioner of Internal Revenue. (Sec. 3241, RS) The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not...such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 12

United States. Office of Commissioner of Internal Revenue - Taxation - 1910 - 176 pages
...laws of the State, but section 3243, Revised Statutes, expressly provides that the payment of such tax "shall not be held to exempt any person from any penalty...such State or in places prohibited by municipal law." Furthermore^ the United States Supreme Court, in the License Tax Cases, expressly held that the stamp...
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