...penalties as if section thirty-eight continued in full force and effect : And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, -shall be levied, assessed, and...

...or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in...excise tax with respect to the carrying on or doing of busiHi th« Conrt. ness by such corporation, joint-stock company or association, or insurance company,...

...shares, and every insurance company, now or hereafter organized under the laws of the United States * * * shall be subject to pay annually a special excise...with respect to the carrying on or doing business." The omission in section II of the Act of August 5, 1909, of the word "receivers," opened the way to...

...States or of any state or territory, etc., was made subject, if engaged in business in any state, etc., to pay annually a special excise tax with respect to the carrying on or doing business by it, of 1 per cent. upon its entire net income over and above $5,000 received by it from all sources...

...As pointed out in Doyle v. Mitchett Brothers Co., ante, 179, Opinion of the Court. 247 US it imposes annually a special excise tax with respect to the carrying on or doing business by the coiporation "equivalent to one per centum upon the entire net income over and above five thousand...

...As pointed out in Doyle v. Mitchell Brothers Co., ante, 179, Opinion of the Court. 247 US it imposes annually a special excise tax with respect to the carrying on or doing business by the corporation "equivalent to one per centum upon the entire net income over and above five thousand...

...under the laws of any foreign country and engaged in business in the United States shall pay Foreign annually a special excise tax with respect to the carrying on or Corporadoing business in the United States by such corporation joint- tions. stock company or association,...

...particulars. As pointed out in Doyle, Collector v. Mitchell Brothers Co., this day decided, it imposes annually a special excise tax with respect to the carrying on or doing business by the corporation 'equivalent to one per centum upon the entire net income over and above five thousand...

...or hereafter organized under the laws of any foreign country and engaged in business in any State of Territory of the United States or in Alaska or in the District of Columbia." (Act of August 5, 1909, §38.) The 1913 Law taxed "Every corporation, joint-stock company or association,...

...PARAGRAPH S. 81 S eel Ion -f (paragraph S)ot the act of October 3. 1913, further provides * * * That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...