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Άλλες εκδόσεις - Προβολή όλων
accordance actual alcohol allowed amended amount annual application approved assessed associations authority bond CABELL capital carrying cent charged cigars collected collectors of internal COMMISSIONER OF INTERNAL Congress considered Constitution corporation court dealers decision deduction defendant depreciation determined difference direct distilled spirits district dividends duty effect engaged exempt fact filed Form gaugers Government held imposed included income institution insurance companies interest INTERNAL REVENUE issued January July leave less liability manufacture March matter meaning measure necessary OFFICE OF COMMISSIONER oleomargarine operation organized original packages paid payment permit person preparation present proper question reason receipt received rectifier referred regulations removed respect Revised Statutes ROYAL rule sold special excise tax spirits stamps statute tank tax on corporations taxation thereof tion tobacco TREASURY DEPARTMENT United warehouse Washington wine withdrawal
Σελίδα 45 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Σελίδα 36 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association or insurance company equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Σελίδα 44 - The provision in the fourteenth amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent A State from adjusting its system of taxation in all proper and reasonable ways.
Σελίδα 103 - BOND Know All Men by These Presents, That -, of as principal, and , of , and , of , as sureties, are held and firmly bound unto the United States of America in the sum of dollars ($ ), for the payment of which we bind ourselves, our heirs, executors, administrators, successors, and assigns, jointly and severally firmly by these presents. Witness our hands and seals this day of , 19—.
Σελίδα 31 - All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed.
Σελίδα 43 - State legislatures, requiring that no person shall be denied the equal protection of the laws.
Σελίδα 14 - A of this act, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule.
Σελίδα 31 - ... without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying...