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 12
... liability as bankers within the meaning and intent of the statutes . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , May 12 , 1899 . SIR : Your letter of the 6th instant has been received ...
... liability as bankers within the meaning and intent of the statutes . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , May 12 , 1899 . SIR : Your letter of the 6th instant has been received ...
Página 13
... liability as bankers within the meaning and intent of the statute . Respectfully , yours , G. W. WILSON , Commissioner . Mr. CHAS . H. TREAT , Collector Second District , New York , N. Y. ( 21224. ) Special tax - Undivided profits of ...
... liability as bankers within the meaning and intent of the statute . Respectfully , yours , G. W. WILSON , Commissioner . Mr. CHAS . H. TREAT , Collector Second District , New York , N. Y. ( 21224. ) Special tax - Undivided profits of ...
Página 16
... liability ; and as it is the practice of banks from time to time to make public statements as to their surplus and undivided profits , it does not seem that any great additional labor is required in order to make such a statement to ...
... liability ; and as it is the practice of banks from time to time to make public statements as to their surplus and undivided profits , it does not seem that any great additional labor is required in order to make such a statement to ...
Página 17
... liability as a banker , and , therefore , declines to pay the tax . Mr. Carter , in his opinion , quotes the provision of paragraph 1 of section 2 of the act of June 13 , 1898 , that " bankers using or employ- ing a capital not ...
... liability as a banker , and , therefore , declines to pay the tax . Mr. Carter , in his opinion , quotes the provision of paragraph 1 of section 2 of the act of June 13 , 1898 , that " bankers using or employ- ing a capital not ...
Página 20
... liability of proprietors of " tables known as Manhattan pool tables . " You say : They are not regular billiard or pool tables , but a table set full of pins , and a ball is shot which comes back and strikes these pins and bounds from ...
... liability of proprietors of " tables known as Manhattan pool tables . " You say : They are not regular billiard or pool tables , but a table set full of pins , and a ball is shot which comes back and strikes these pins and bounds from ...
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Términos y frases comunes
act of June Acting Commissioner advised affixed amount assessment Attorney-General bank bills of lading bonds bucket shop canceled cigars Collector Internal Revenue collectors of internal COMMISSIONER OF INTERNAL conveyance corporation court dealers in leaf deed documentary stamps exchange executor exempt fact Form G. W. WILSON held hereby imprinted inclosing instant instrument internal-revenue issued January June 13 leaf tobacco legacy tax letter liable 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 required to pay Respectfully revenue stamps ROBT ruling Schedule secured sell sold 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...