A Hand-book of the U.S. Tax Law: (approved July 1, 1862) with All the Amendments, to March 4, 1863: Comprising the Decisions of the Commissioner of Internal Revenue, Together with Copious Notes and Explanations
J.S. Voorhies, 1863 - 324 Seiten
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according act of March additional aforesaid agent allowed amended amount annual apply assessed assistant assessor authorized bill bond brokers cents per pound certificate charged cloth coal collection collector Com'r Boutw commissioner commissioner of internal court dealers Decis decision deducted deemed deputy distilled district dividends dollars duty exceed exceeding exempt fifty five further enacted hundred dollars imposed income infra interest internal revenue issued leather less liable license liquors lists manufacture material month monthly N. Y. Trans neglect officer otherwise owner paid party payable payment penalty person prepared prescribed produced purchaser quantity railroad receipts received regarded removed rendered respectively retail sell sold specified spirits stamp subd supra taken taxation thereof thousand dollars three per cent treasury United valorem vessels
Seite 166 - That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped, for denoting the tax hereby imposed thereon, or without having thereupon an adhesive stamp to denote said tax...
Seite 139 - In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated.
Seite 163 - An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Seite 162 - And the collectors shall account for all moneys received for passports in the manner hereinbefore provided, and a like amount shall be paid for every passport issued by any minister or consul of the United States, who shall account therefor to the treasury.
Seite 128 - AttorneyGeneral, which bonds shall be filed in the office of the first comptroller of the treasury...
Seite 175 - Protest : Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents.
Seite 175 - An act to reduce internal taxation, and to amend an act entitled, 'An act to provide internal revenue to support the government, and to pay interest on the public debt, and for other purposes.
Seite 175 - An act to provide internal revenue to support the Government and to pay interest on the public debt,