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" 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. "
Treasury Decisions Under Internal Revenue Laws of the United States - Σελίδα 31
των United States. Office of Commissioner of Internal Revenue - 1912
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Reports of Cases Argued and Determined in the Circuit Court of the ..., Τόμος 14

United States. Circuit Court (2nd Circuit) - 1879 - 644 σελίδες
...chapter 3, of title 35, entitled " special taxes." Section 3232, which begins the chapter, enacts, that no person shall be engaged in, or carry on, any trade or business thereinafter mentioned, until he has paid a special tax therefor, in the manner thereinafter provided....

The Federal Reporter: Cases Argued and Determined in the Circuit ..., Τόμοι 1-2

1880 - 1956 σελίδες
...the payment of a tax, be fined not less than $10, nor more than $500." \ Section 3232 provides "that no person shall be engaged in or carry on any trade...hereinafter mentioned, until he has paid a special tax therefor, in a manner hereinafter provided." Section 3237 provides "that all special taxes shall become...

The Federal Reporter: Cases Argued and Determined in the ..., Τόμοι 29-30

1887 - 2090 σελίδες
...complying with the internal revenire laws of the United States. Section 3232, c. 3, Rev. St., says : "No person shall be engaged in or carry on any trade...hereinafter mentioned until he has paid a special tax therefor, in a manner hereinafter provided." Then follows an enumeration of the articles, and the amount...

The Federal Reporter, Τόμος 2

1880 - 952 σελίδες
...tax, be fined not less than $10, nor more than $500." Section 3232 provides "that no person sliall be engaged in or carry on any trade or business hereinafter mentioned, until he has paid a special tax therefor, in a manner hereinafter provided." Section 3237 provides "that all special taxes shall become...

Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 σελίδες
...the provisions of this section shall not apply to any claim arising under the postal laws. SEC. 3232. No person shall be engaged in or carry on any Trade or i -.. L •_&. j_' i ^;i -L -i -т ness not to Ъе cartrade or business hereinafter mentioned until...

Executive Documents, Minnesota ..., Τόμος 2

Minnesota - 1891 - 1058 σελίδες
...sections of the Revised Statutes of the United States referred to in the National Law : SEC. 3232. No person shall be engaged in or carry on any trade...hereinafter mentioned until he has paid a special tax therefor in the manner hereinafter provided. SKC. 3233. Every person engaged in any trade or business...

Report of the Royal Commission on the Liquor Traffic in Canada

Canada. Royal Commission on the Liquor Traffic - 1895 - 1014 σελίδες
...the law relating to the special tar. It appears in the Eevised Statutes of the United States : — "No person shall be engaged in or carry on any trade...or business hereinafter mentioned until he has paid the special tax in the way prescribed. Name and residence of owner or owners of such business, or address...

The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 σελίδες
...refunded. 3246. Special tax not to apply to vintners, nor apothecaries in certain cases. SEC. 3232. No person shall be engaged in or carry on any trade or business hereinafter men- _ . * -ii Trade or bumtioned until he has paid special tax therefor in the manner hereinafter...

The Supreme Court Reporter, Τόμος 26

1906 - 812 σελίδες
...But upon this we have little doubt. Section 3232, Rev. Stat., l). S. Сотр. Stat. 1901, p. 2091, provides : "No person shall be engaged in or carry...hereinafter mentioned until he has paid a special tax therefor in the manner hereinafter provided." Section 3244 (US Сотр. Stat. 1901, p. 2097) contains...

United States Supreme Court Reports, Τόμος 50;Τόμοι 199-202

United States. Supreme Court - 1906 - 1434 σελίδες
...persons. But upon this we have little doubt. Section 3232, Rev. Stat, US Comp. Stat. 1901, p. 2091, provides : "No person shall be engaged in or carry...hereinafter mentioned until he has paid a special tax therefor in the manner hereinafter provided." Section 3244 (US Comp. Stat. 1901, p. 2097) contains...




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