Treasury Decisions Under Internal Revenue Laws of the United States, Volume 9

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Halaman 23 - ... conviction, shall be punished by fine not exceeding one thousand dollars, or imprisonment not exceeding one year, or both, in the discretion of the court.
Halaman 97 - ... offense by a fine of not less than two hundred dollars nor more than one thousand dollars or by imprisonment not more than six months, or by both such fine and imprisonment...
Halaman 21 - ... his factory, and conduct his business under such surveillance of officers and agents as the commissioner of internal revenue, with the approval of the secretary of the treasury, may. by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than...
Halaman 36 - Where the person or persons entitled to any beneficial interests in such. property shall be the brother or sister of the grandfather or grandmother or a descendant of the brother or sister of the grandfather or grandmother...
Halaman 31 - ... the master, or other person having the charge or command of such vessel, so to do. If any vessel bound to...
Halaman 64 - And, provided, further, that the addition of water herein authorized shall be under such regulations and limitations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe...
Halaman 26 - ... shall upon arrival in such state or territory be subject to the operation and effect of the laws of such state or territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such state or territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Halaman 12 - ... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Halaman 27 - No reason is perceived why, if Congress chooses to provide that certain designated subjects of interstate commerce shall be governed by a rule which divests them of that character at an earlier period of time than would otherwise be the case, it is not within its competency to do so.
Halaman 12 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...

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