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" ... refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered... "
Official Opinions of the Attorneys General of the United States: Advising ... - Seite 573
von United States. Department of Justice - 1900
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof; but no allowance shall be made in any case until the stamps* so spoiled...satisfactory proof has been made showing the reason why said stamps cannot be Manufacturers so returned: Provided, That the Commissioner of Internal Revof...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof ; but no allowance shall be made in any case until the stamps so spoiled...satisfactory proof has been made showing the reason why said stamps cannot be so returned : Provided, That the Commissioner of In- Manufacturers ternal Revenue'may,...
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Cases Decided in the United States Court of Claims ... with Report ..., Band 116

United States. Court of Claims, Audrey Bernhardt - 1950 - 1004 Seiten
...wrongfully collected. Such allowance or redemption may be made, either by giving other stamps in lien of the stamps so allowed for or redeemed, or by refunding...been made showing the reason why the same can not be returned ; or, If so required by the said Commissioner, when the person presenting the came can not...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof; but no allowance shall be made in any case until the stamps so spoiled...satisfactory proof has been made showing the reason why said stamps cannot be so returned: Provided, That the Commissioner of Internal Revenue may, from time...
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Statutes of the United States Relating to Revenue, Commerce, Navigation, and ...

1868 - 988 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof; but no allowance shall be made in any case until the stamps so spoiled...satisfactory proof has been made showing the reason why said stamps cannot be so returned : Provided, That the commissioner of internal revenue may, from time...
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An Analytical Digest of the Laws of the United States, Band 2

Frederick Charles Brightly - 1869 - 680 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof; but no allowance said stamps cannot be so returned : Provided, That the commissioner of internal revenue may, from time...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 Seiten
...therefrom, in case of repayment, the sum of five per centum to the owner thereof j but no allowance shall be made in any case until the stamps so spoiled...satisfactory proof has been made, showing the reason why said stamps cannot be so returned : Provided. That the Commissioner of Internal Revenue may, from time...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 Seiten
...allowed to the purchaser thereof; but no allowance or redemption shall be made in any ease tint il the stamps so spoiled or rendered useless shall have...satisfactory proof has been made showing the reason why the name cannot be so returned: Provided, That nothing herein shall be held as authorizing redemption of,...
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The Public Statutes at Large of the United States of America, Band 1

United States - 1881 - 746 Seiten
...lieu of the stamps so allowed for or redeemed, or by refunding • •' • the amount or value to 1he owner thereof, deducting therefrom, in case of repayment,...proof has been made showing the reason why the same cannot be so returned: Provided, That nothing herein shall be held as authorizing redemp- Redemption,...
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Supplement to the Revised Statutes of the United States: Embracing ..., Band 1

United States - 1881 - 742 Seiten
...or redemption shall be made in. any case until the stamps so spoiled or rendered useless shall bave been returned to the Commissioner of Internal Revenue,...proof has been made showing the reason why the same cannot be so returned: Provided, That nothing herein shall be held as authorizing redemp- Redemption,...
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