Treasury Decisions Under Internal Revenue Laws of the United States, Volume 9U.S. Government Printing Office, 1907 |
Dari dalam buku
Hasil 1-5 dari 19
Halaman 1
... defendant in error , the United States , against the plaintiff in error , the Western Express Company , to recover special taxes assessed against the defendant as a wholesale and retail dealer in liquors . 1 IR INTERNAL REVENUE. ...
... defendant in error , the United States , against the plaintiff in error , the Western Express Company , to recover special taxes assessed against the defendant as a wholesale and retail dealer in liquors . 1 IR INTERNAL REVENUE. ...
Halaman 2
... defendant to such tax . In this respect such officers act in a quasi judicial capacity , and their action stands as prima facie correct until this presumption , by countervailing proof , is met and overthrown by the party assessed . The ...
... defendant to such tax . In this respect such officers act in a quasi judicial capacity , and their action stands as prima facie correct until this presumption , by countervailing proof , is met and overthrown by the party assessed . The ...
Halaman 13
... defendant is that the suit was prematurely commenced on the ground that an appeal must be taken to the Commissioner after payment before suit brought . ( 14 Stat . L. , III , 152 , sec . 19 , and regulations prescribed by the Secretary ...
... defendant is that the suit was prematurely commenced on the ground that an appeal must be taken to the Commissioner after payment before suit brought . ( 14 Stat . L. , III , 152 , sec . 19 , and regulations prescribed by the Secretary ...
Halaman 14
... defendant argues that the Government is obliged to apply the net moneys received from the sale of such forfeited property , toward the payment of the taxes due upon the liquors . Did Congress by making such taxes a first lien upon the ...
... defendant argues that the Government is obliged to apply the net moneys received from the sale of such forfeited property , toward the payment of the taxes due upon the liquors . Did Congress by making such taxes a first lien upon the ...
Halaman 15
... defendant alleges that under the provisions of sections 29 and 30 of the act of June 13 , 1898 , entitled " An Act to provide ways and means to meet war expenditures and for other purposes , " and the several acts amending the same ...
... defendant alleges that under the provisions of sections 29 and 30 of the act of June 13 , 1898 , entitled " An Act to provide ways and means to meet war expenditures and for other purposes , " and the several acts amending the same ...
Istilah dan frasa umum
act of June Acting Commissioner affixed amended application approved assessment authorized beverage bottles brandy cent charge cigars circuit court Circular Collector Internal Revenue collectors of internal COMMISSIONER OF INTERNAL containing defendant in error denatured alcohol deputy collector distilled spirits distillery district druggists fermented forfeited Form fortified wine fortifying room free of tax furnished gallons gauger Government grape inspection instant internal-revenue laws issued JOHN JOHN W June 21 labels letter malt liquors manufacture March marks methyl alcohol OFFICE OF COMMISSIONER oleomargarine paid permit person peruna plaintiff in error plaintiffs premises prescribed process or renovated purchase purpose pyridin quantity receipt received referred regulations renovated butter reply Respectfully revenue agent Revised Statutes ROBT Secretary of Agriculture sell shipment shipped sold special-tax liability special-tax stamp stamped package Stat stored sugar sweet wines tank tax-paid taxable thereof TREASURY DEPARTMENT United Washington whisky wholesale liquor dealer winery YERKES
Bagian yang populer
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...