Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal-revenue Laws |
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Page 3
... Banks and bankers ......... . 17. Provisions common to several objects of taxation ......... . APPENDIX . ( Containing miscellaneous provisions and laws of a general nature applicable to the administration of the internal - revenue laws ...
... Banks and bankers ......... . 17. Provisions common to several objects of taxation ......... . APPENDIX . ( Containing miscellaneous provisions and laws of a general nature applicable to the administration of the internal - revenue laws ...
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... bank circulation is not a direct tax , and may be laid with- out apportionment . ( Springer v . United States , 102 U. S. , 586 ; 27 Int . Rev. Rec . , 78 ; Veazie Bank v . Fenno , 8 Wall . , 533 , 10 Int . Rev. Rec . , 195. ) A tax ...
... bank circulation is not a direct tax , and may be laid with- out apportionment . ( Springer v . United States , 102 U. S. , 586 ; 27 Int . Rev. Rec . , 78 ; Veazie Bank v . Fenno , 8 Wall . , 533 , 10 Int . Rev. Rec . , 195. ) A tax ...
Page 12
... Bank , 25 ibid . , 266. ) In construing statutes the fundamental rule is to get at the inten- tion of the legislature . ( In re Matthews , 109 Fed . Rep . , 603. ) Legislative intention is the guide to true judicial interpretation ...
... Bank , 25 ibid . , 266. ) In construing statutes the fundamental rule is to get at the inten- tion of the legislature . ( In re Matthews , 109 Fed . Rep . , 603. ) Legislative intention is the guide to true judicial interpretation ...
Page 14
... of events occurring on the same day , is involved , this rule is necessarily departed from . ( National Bank v . Burkhardt , 100 U. S. , 686. ) In the absence of proof there is a presumption that 14 INTERNAL - REVENUE TAXATION .
... of events occurring on the same day , is involved , this rule is necessarily departed from . ( National Bank v . Burkhardt , 100 U. S. , 686. ) In the absence of proof there is a presumption that 14 INTERNAL - REVENUE TAXATION .
Page 15
... Bank ( 1881 ) , 104 U. S. , 469. ) The act of March 3 , 1875 , took effect from the time it was approved and not at the commencement of the day . ( Salmon v . Burgess , 97 U. S. , 381 ; 25 Int . Rev. Rec . , 31. ) When the act of August ...
... Bank ( 1881 ) , 104 U. S. , 469. ) The act of March 3 , 1875 , took effect from the time it was approved and not at the commencement of the day . ( Salmon v . Burgess , 97 U. S. , 381 ; 25 Int . Rev. Rec . , 31. ) When the act of August ...
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18 Stat 20 Stat 36 Stat act of Aug act of June act of March affixed aforesaid agent alcohol amended by sec amount approved March assessment attorney Atty authorized barrel bonded warehouse branded cask or package cent certificate cigars circuit court claim clerk collected collector of internal Commissioner of Internal Criminal Code denatured alcohol deputy collector distilled spirits distillery warehouse distraint district duty eighteen hundred executive export fermented liquors filled cheese fined not less forfeited forfeiture gallons gauger Government imprisoned Internal Revenue internal-revenue laws July July 20 June 13 June 22 June 30 liable malt liquors manufacture ment months offense oleomargarine paid payment penalty person Philippine Islands prescribed purposes rectifier regulations removed repealed required by law Revised Statutes Secretary sell snuff sold special tax stamps storekeeper sureties thereof tion tobacco Treasury United wholesale wine