Liquor Tax LawsU.S. Government Printing Office, 1906 - 86 páginas |
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Página 11
... Constitution which requires that the taxes and excises shall be uniform throughout the United States . If the Federal Government charged $ 10 in one place , we will say , for a liquor license , and $ 5 in another place , would that not ...
... Constitution which requires that the taxes and excises shall be uniform throughout the United States . If the Federal Government charged $ 10 in one place , we will say , for a liquor license , and $ 5 in another place , would that not ...
Página 15
... Constitution did not intend that the Government should ever exercise the taxing power unless it could do it when it would subserve the interests of law and order . It should be " for the common defense and general welfare of the United ...
... Constitution did not intend that the Government should ever exercise the taxing power unless it could do it when it would subserve the interests of law and order . It should be " for the common defense and general welfare of the United ...
Página 17
... constitutional right to do it under the reserved police powers . Let them try the dispensary , high license , low license , or prohibition , and let there be no interference on the part of the Federal Government . How would you ...
... constitutional right to do it under the reserved police powers . Let them try the dispensary , high license , low license , or prohibition , and let there be no interference on the part of the Federal Government . How would you ...
Página 22
... constitutional power . Mr. BOUTELL . Is it a function of the United States administrative officers to attempt to interpret the State laws which may be held uncon- stitutional or may be put to one side ? Notwithstanding the fact that ...
... constitutional power . Mr. BOUTELL . Is it a function of the United States administrative officers to attempt to interpret the State laws which may be held uncon- stitutional or may be put to one side ? Notwithstanding the fact that ...
Página 26
... Constitution against impairing the obligations of a contract operative or applicable , and that the State in granting authority to Powell to sell liquors in Lowndes County had not entered into a binding contract with him nor conferred ...
... Constitution against impairing the obligations of a contract operative or applicable , and that the State in granting authority to Powell to sell liquors in Lowndes County had not entered into a binding contract with him nor conferred ...
Términos y frases comunes
59TH CONGRESS Alabama America in Congress attorney authority barrooms beer believe blind tigers BOUTELL BowIE certified citizens CLARK CLAYTON collector of internal committee Congress assembled conviction copy CRAIN crime DALZELL dispensary distillery district enacted enforce engaged facie evidence fact Federal Government Federal licenses Fifty-ninth Congress Florida furnish gentleman gentleman from Mississippi HENDRICKSON HUMPHREYS Indian Territory internal revenue issuance issue a license John Dalzell jury legislation liquor laws liquor traffic liquors is prohibited MACON malt liquors MCCLEARY Mississippi Missouri Montgomery County option law paid pass payment PEARRE person police powers privilege prohibition territory prosecuting protection provides question reason records regulations retail liquor dealers sale of liquor sell liquor Senate and House sold special tax special-tax stamps statement statute SULLIVAN Supreme Court tax receipt thereof tion Treasury Department UNDERWOOD United States Government unlawful vinous violation whisky Wiley's bill
Pasajes populares
Página 39 - Each collector of internal revenue shall, under regulations of the Commissioner of Internal Revenue, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid...
Página 71 - The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State...
Página 50 - That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abortion, or any lottery ticket, or any printed paper that may be...
Página 74 - An Act to provide revenue for the Government and to encourage the industries of the United States...
Página 14 - ... provided always that no license shall be granted to any person to sell wines, distilled spirituous liquors, or merchandise as aforesaid, who is prohibited to sell the same by any State.
Página 14 - Congress, in that spirit of harmony and conciliation which ought always to characterize the conduct of governments standing in the relation which that of the Union and those of the states bear to each other, has directed its officers to aid in the execution of these laws ; and has, in some measure, adapted its own legislation to this object, by making provisions in aid of those of the states.
Página 17 - ... purposes relating to the collection of the revenues of the United States. Reasons of public policy may well have suggested the necessity, in the interest of the Government, of not allowing access to the records in the offices of collectors of internal revenue, except as might be directed by the Secretary of the Treasury. The interests of persons compelled, under the revenue laws, to furnish information as to their private business affairs would often be seriously affected if the disclosures so...
Página 14 - That no license hereinbefore provided for, if granted, shall be construed to authorize the commencement or continuation of any trade, business, occupation, or employment therein mentioned, within any State or Territory of the United States in which it is or shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory...
Página 62 - States, for they do not imply that such laws are an exercise of that power, or enacted with a view to it. On the contrary they are treated as quarantine and health laws, are so denominated in the acts of Congress, and are considered as flowing from the acknowledged power of a State, to provide for the health of its citizens.
Página 78 - In the United States of America, or by a corporation, partnership or other entity created or organized in or under the laws of the United States of America, or of any of the States or Territories of the United States of America; (e) The term "Canadian enterprise" Is defined In the same manner mutatis mutandis as the term "United States enterprise...