Treasury Decisions Under Internal Revenue Laws of the United States, Band 8U.S. Government Printing Office, 1906 |
Häufige Begriffe und Wortgruppen
Acting Commissioner advised affixed agent alcoholic compounds labeled Alfred G assessment beneficial interest bottled in bond branded casks caution notice cent penalty cigar boxes cigarettes circuit court collectors of internal COMMISSIONER OF INTERNAL containing court of appeals damages distilled spirits distillery druggist duty empty exceeding executors factory fermented Form gallons gauger Government Haymes Heberton held hereby instant instructions INTERNAL REVENUE internal-revenue laws JOHN JOHN W labeled as medicines legacy letter malt manufacturer months OFFICE OF COMMISSIONER oleomargarine pay special tax payment person plaintiff Porto Rico possession or enjoyment proof quantity received rectifier regulations reply residuary estate Respectfully retail liquor dealer Revised Statutes ROBT ruling seizure sell sold special-tax liability special-tax stamp stamped packages statutory packages tare tax paid thereof tion tobacco Treasury decision TREASURY DEPARTMENT United States attorney United States circuit Vanderbilt vested warehouse Washington whisky wholesale liquor dealer wine YERKES
Beliebte Passagen
Seite 17 - 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...
Seite 106 - When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him and by him paid Into the Treasury, In the performance of his official duty...
Seite 119 - It is admitted that there is no express provision in the Constitution that prohibits the general government from taxing the means and instrumentalities of the States, nor is there any prohibiting the States from taxing the means and instrumentalities of that government. In both cases the exemption rests upon necessary implication, and is upheld by the great law of self-preservation...
Seite 105 - The court gave the jury the following instruction: The court instructs the jury that, if they believe from the evidence in this case that the...
Seite 110 - Probable cause" has been defined as a reasonable ground of suspicion, supported by circumstances sufficiently strong in themselves to warrant a cautious man in the belief that the person accused is guilty of the offense with which he is charged.
Seite 19 - Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.
Seite 118 - No preference shall be given by any regulation of commerce or revenue to the ports of one State over those of another : nor shall vessels bound to, or from, one State be obliged to enter, clear, or pay duties in another.
Seite 117 - ... and as long as it continues to exist in its present form, it speaks not only with the same words, but with the same meaning and intent, with which it spoke when it came from the hands of its framers, and was voted on and adopted by the people of the United States.
Seite 123 - The right of the States to administer their own affairs through their legislative, executive, and judicial departments, in their own manner through their own agencies, is conceded by the uniform decisions of this court and by the practice of the Federal government from its organization. This carries with it an exemption of those agencies and instruments, from the taxing power of the Federal government.
Seite 119 - It destroys at one blow, in construing the Constitution of the United States, the doctrine universally applied to all instruments of writing, that what is implied is as much a part of the instrument as what is expressed.