Digest of Decisions and Regulations Made by the Commissioners of Internal Revenue: Under Various Acts of Congress Relating to Internal Revenue, and Abstracts of Judicial Decisions and Opinions of Attorneys-general as to Internal-revenue Cases, from June 13, 1898, to December 31, 1904 |
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Common terms and phrases
act of June act of March affixed alcohol amount April April 12 assessment August August 28 bank beer bills of lading bonds bottled certificates cigarettes cigars circuit court circular claims conveyance dealers in oleomargarine December distilled spirits district executor export February February 26 held instruments Internal Revenue internal-revenue laws issued January January 13 January 24 July July 14 July 22 June 13 June 27 leaf tobacco legacy tax manufacturers of tobacco March 15 mortgage November October October 11 paragraph of section pay special tax proprietary purchase refunding regulations renovated butter required to pay retail liquor dealer Revised Statutes Schedule sell September September 14 snuff sold special-tax liability special-tax stamp stamp tax stamped packages statutory packages subject to stamp subject to tax tax is required tax paid tax-Continued taxable thereof Treasury decision war-revenue act war-revenue law wholesale liquor dealer wine
Popular passages
Page 181 - And every person having in his possession or custody, or under his control, any still or distilling apparatus set up...
Page 169 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Page 195 - The present capacity of taking effect in possession, " if the possession were to become vacant, and not the certainty " that the possession will become vacant before the estate " limited in remainder determines, universally distinguishes "a vested remainder from one that is contingent.
Page 53 - Bond: For indemnifying any person or persons, firm, or corporation who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule, 50 cents.
Page 82 - ... cents. Certificate: Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents. Certificate of any description required by law not otherwise specified in this Act, ten cents.
Page 135 - Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of 1 cent per pound.
Page 79 - That every person who knowingly purchases or receives for sale any oleomargarine which has not been branded or stamped according to law shall be liable to a penalty of fifty dollars for each such offense.
Page 104 - That it shall not be lawful to record or register any instrument, paper, or document required by law to be stamped unless a stamp or stamps of the proper amount shall have been affixed and canceled in the manner prescribed by law...
Page 97 - Upon each sale, agreement of sale, or agreement to sell, any products or merchandise at any exchange, or board of trade, or other similar place...
Page 15 - SEC. 19. —That every person, firm, association, other than national bank associations, and every corporation, state bank, or state banking association shall pay a tax of ten per centum on the amount of their own notes used for circulation and paid out by them.