Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, Volumen2U.S. Government Printing Office, 1900 |
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Página 48
... dealers : and if they neither acquire possession of , nor right or title to , leaf tobacco which they sell on commission as agents for others , they must also pay special tax as commercial brokers . TREASURY DEPARTMENT , OFFICE OF ...
... dealers : and if they neither acquire possession of , nor right or title to , leaf tobacco which they sell on commission as agents for others , they must also pay special tax as commercial brokers . TREASURY DEPARTMENT , OFFICE OF ...
Página 91
... dealers , who are also engaged in the business of negotiating the pur- chase of tobacco as agents for others , on commission , are commercial brokers under the fourth paragraph of section 2 of the war - revenue act . TREASURY DEPARTMENT ...
... dealers , who are also engaged in the business of negotiating the pur- chase of tobacco as agents for others , on commission , are commercial brokers under the fourth paragraph of section 2 of the war - revenue act . TREASURY DEPARTMENT ...
Página 118
... dealer in live stock , sold to another as agent for the Eastman Company , also a corporation created for the purpose of dealing in live sotck , a certain amount of merchandise for present delivery without affixing any stamp to the ...
... dealer in live stock , sold to another as agent for the Eastman Company , also a corporation created for the purpose of dealing in live sotck , a certain amount of merchandise for present delivery without affixing any stamp to the ...
Página 180
... dealers had on hand the 14th day of June , 1898 , has been received . The Attorney - General has decided that only beer in the hands of brewers , or stored in warehouse by them , is subject to the increased tax . Stock which was stored ...
... dealers had on hand the 14th day of June , 1898 , has been received . The Attorney - General has decided that only beer in the hands of brewers , or stored in warehouse by them , is subject to the increased tax . Stock which was stored ...
Página 181
... dealer . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 4 , 1899 . SIR : Schroeder Brothers , 766 Milwaukee avenue , Chicago , recently sent to this office a package containing 1 bottle ...
... dealer . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 4 , 1899 . SIR : Schroeder Brothers , 766 Milwaukee avenue , Chicago , recently sent to this office a package containing 1 bottle ...
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Términos y frases comunes
act of June Acting Commissioner advised affixed amount Attorney-General bank bills of lading bonds bucket shop charged cigars Collector Internal Revenue Collector Second District COMMISSIONER OF INTERNAL conveyance court dealers in leaf deed documentary stamps exchange executor exempt February 28 G. W. WILSON held hereby inclosing instant instrument internal-revenue issued January June 13 leaf tobacco legacy tax letter manufacturers of tobacco medicinal memorandum mortgage N. B. SCOTT OFFICE OF COMMISSIONER opinion packages paid paragraph of section party pay special tax payable payment of money penalty personal property petrolatum promissory notes purchase question received reference reply required to pay Respectfully revenue stamps ROBT ruling Schedule secured sell sold special-tax liability stamp tax stamps required storage subject to taxation tax accrues taxable tickets tion transaction transfer TREASURY DEPARTMENT ultimo Union Stock Yards United unstamped war-revenue act warehouse receipt Washington
Pasajes populares
Página 155 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Página 205 - Mortgage or pledge, of lands, estate, or property, real or personal, heritable, or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or forborne to be paid, being payable...
Página 115 - ... in the city of Chicago, in the County of Cook, and State of Illinois...
Página 109 - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars or be imprisoned not more than six months, or both, at the discretion of the court...
Página 108 - July, eighteen hundred and ninety-eight, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, instruments, matters and things mentioned and described in Schedule A of this act...
Página 151 - ... the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless .shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be returned...
Página 94 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchase or purchasers, or any other person or persons, by his, her, or their direction...
Página 156 - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
Página 134 - Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description...
Página 151 - Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof...