A Manual of the Direct and Excise Tax System of the United States: Including the Forms and Regulations Established by the Commissioner of Internal Revenue, the Decisions and Rulings of the Commissioner, Together with Extracts from the Correspondence of the OfficeLittle, Brown, 1864 - 333 páginas |
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A Manual of the Direct and Excise Tax System of the United States: Including ... George Sewall Boutwell,United States Visualização integral - 1864 |
Palavras e frases frequentes
act of June additional affixed aforesaid agent amount annual assessed assessor or assistant assistant assessor authorized bank bills of exchange bonded warehouse broker cense centum ad valorem certificate Cheroots cigars coal oil collection district Commissioner of Internal corporation County court dealers deducted deed direct tax distilled distraint dividends duty of five duty or tax exceed exceeding excise law exempt facture five per centum further enacted hereby imposed income interest Internal Revenue June 30 lands levied liable liquors list or return manu manufac manufacture ment merchandise naphtha oath or affirmation owner paid party payable payment penalty person or persons power of attorney prescribed produced promissory notes purchaser real estate receipts received removed retail Secretary sell sold spirits stamp duty subject to stamp taxable taxation thereto thousand dollars tion tobacco Treasury United valuation wares
Passagens conhecidas
Página 109 - 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 120 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Página 24 - An Act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Página 126 - 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 purchaser or purchasers, or any other person or persons, by his, her, or their direction...
Página 63 - States, by whatever name such liquors may be called, a tax of $9 for every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law.
Página 38 - ... tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury...
Página 128 - ... to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or...
Página 37 - I do solemnly swear (or affirm) that I will bear true faith and allegiance to the United States of America and will support and defend the Constitution and laws of the United States against all its enemies, foreign and domestic.
Página 121 - SEC. 14. That hereafter no instrument, paper, or document required by law to be stamped, which has been signed or issued without being duly stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted, or used as evidence in any court until a legal stamp or stamps, denoting the amount of tax, shall have been affixed thereto, as prescribed by law...
Página 126 - FIRE.)—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...