Supreme Court Reporter, Τόμος 51West Publishing Company, 1931 |
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Σελίδα 279
... imposed by statute as punishment for unlawful act . [ Ed . Note . - For other definitions of " Penalty , " see Words and Phrases . ] 6. Internal revenue 45 Exaction pursuant to law requiring dou- ble tax in case of illegal sale of ...
... imposed by statute as punishment for unlawful act . [ Ed . Note . - For other definitions of " Penalty , " see Words and Phrases . ] 6. Internal revenue 45 Exaction pursuant to law requiring dou- ble tax in case of illegal sale of ...
Σελίδα 381
... imposed , it will be sustained un- less the taxpayer shows that it bears no rea- sonable relation to the privilege of using the highways or is discriminatory . Hendrick v . Maryland , 235 U. S. 610 , 612 , 35 S. Ct . 140 , 59 L. Ed ...
... imposed , it will be sustained un- less the taxpayer shows that it bears no rea- sonable relation to the privilege of using the highways or is discriminatory . Hendrick v . Maryland , 235 U. S. 610 , 612 , 35 S. Ct . 140 , 59 L. Ed ...
Σελίδα 402
... imposed upon cor- porations a special excise measured by the * 247 value of their capital stock . * 39 Stat . 789 . Its scope was not clear . At first the Treas- ury Department ruled that , as mutual insur- ance companies have no ...
... imposed upon cor- porations a special excise measured by the * 247 value of their capital stock . * 39 Stat . 789 . Its scope was not clear . At first the Treas- ury Department ruled that , as mutual insur- ance companies have no ...
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26 USCA 43 Stat 49 USCA affirmed amended amount appellee application April 20 assessment Attorney Atty Bank bankruptcy Burnet carriers Chicago Circuit Court Circuit denied Collector Commissioner of Internal Company Constitution contract Corporation Court of Ap Court of Appeals Court of Claims David BURNET death decree defendant Digests and Indexes District Court ex rel fact federal filed granted held income Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission intrastate judgment jurisdiction jury Justice Key-Numbered Digests Lumber March ment Messrs paid pany patent peals peti Petition for writ petitioner plaintiff question railroad Railway rari rates refund respondent Revenue Act 1918 river sion statute suit supra Supreme Court taxation taxpayer tion tioner topic and KEY-NUMBER transportation Trust United States Circuit United States Mem valid waiver Washington writ of certio writ of certiorari York City