Treasury Decisions Under Internal Revenue Laws of the United States, Volumen3U.S. Government Printing Office, 1901 |
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Página 84
... uniform method of computing the tax , it is held that 8 ounces shall be considered to be the largest retail package ; that quantities in excess of 8 ounces are to be considered as bulk packages . Retail packages , as heretofore , must ...
... uniform method of computing the tax , it is held that 8 ounces shall be considered to be the largest retail package ; that quantities in excess of 8 ounces are to be considered as bulk packages . Retail packages , as heretofore , must ...
Página 164
... uniform throughout the United States , as required by Article I , section 9 , of the Constitution of the United States ; fourth , because , although the taxes be held to have been in all respects constitutional , nevertheless they were ...
... uniform throughout the United States , as required by Article I , section 9 , of the Constitution of the United States ; fourth , because , although the taxes be held to have been in all respects constitutional , nevertheless they were ...
Página 168
... uniform taxation . The State court having decided that the progressive feature did not violate the constitution of the State , the case came to this court upon the contention that the establishment of a progressive rate was a denial ...
... uniform taxation . The State court having decided that the progressive feature did not violate the constitution of the State , the case came to this court upon the contention that the establishment of a progressive rate was a denial ...
Página 170
... uniform tax upon the succession of estates was conceded , though such tax was declared not to be a tax upon property in the ordinary sense . The court , nevertheless , held that the particular tax in question , which was progressive in ...
... uniform tax upon the succession of estates was conceded , though such tax was declared not to be a tax upon property in the ordinary sense . The court , nevertheless , held that the particular tax in question , which was progressive in ...
Página 183
... uniform throughout the United States . But while yielding implicit obedience to these constitutional require- ments , it is no part of the duty of this court to lessen , impede , or obstruct the exercise of the taxing power by merely ...
... uniform throughout the United States . But while yielding implicit obedience to these constitutional require- ments , it is no part of the duty of this court to lessen , impede , or obstruct the exercise of the taxing power by merely ...
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Términos y frases comunes
act of Congress act of June Acting Commissioner affixed amount assessment bank bills of lading cent certificate charged cigars Circular claim clause collection collectors of internal COMMISSIONER OF INTERNAL Constitution corporation deputy collector distributive share district dollars duty exceeding excises executor exempt export express company Form G. W. WILSON gauger Government hereby instant instrument internal-revenue laws issued July June 13 legacy or distributive legacy tax letter levied liability manufacturer medicinal months mortgage OFFICE OF COMMISSIONER oleomargarine opinion paid paragraph pay special tax payment penalty personal property plaintiff plaintiff in error question receipt received record rectifier referred regulations required to pay Respectfully revenue agents revenue stamps Revised Statutes ROBT ruling Schedule sell sold special-tax stamp stamp tax tare taxable taxation therein thereof tion tobacco TREASURY DECISIONS TREASURY DEPARTMENT uniform United States bonds wantage war-revenue act Washington
Pasajes populares
Página 130 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use and preservation of the records, papers and property appertaining to it.
Página 1 - 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...
Página 92 - ... on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money...
Página 197 - And the powers of the General Government, and of the State, although both exist and are exercised within the same territorial limits, are yet separate and distinct sovereignties, acting separately and independently of each other, within their respective spheres.
Página 137 - An Act to provide revenue for the Government and to encourage the industries of the United States...
Página 170 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest iu such property.
Página 9 - Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors...
Página 90 - Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid...
Página 273 - And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package...
Página 301 - That the statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United States...