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 for the Use of Taxpayers of Every Class, and the Officers of the Revenue of All the States and Territories
J.S. Voorhies, 1863 - Taxation - 324 pages
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act of March affixed aforesaid agent amendatory act amended amount of duty annual apothecaries assessed assistant assessor auction auction duty authorized avoirdupois bond brokers cense cents per pound centum certificate cloth coal coal oil collection district collector or deputy Com'r Boutw commissioner of internal dealer's license Decis deputy collector distilled spirits distraint dividends duty of three duty or tax eighteen hundred exceed exceeding excise law exempt from duty exported further enacted hereby hundred and sixty-two income infra internal revenue leather liable License fee manufac ment merchandise monthly N. Y. Trans oath officer owner paid party Pawnbrokers payable payment peddler penalty person or persons prescribed produced railroad receipts removed for consumption rendered Roman cement sell sold stamp duty subd supra taxation thereof thousand dollars three per cent tobacco treasury United vellum vessels warehouse wares
Page 278 - 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...
Page 227 - 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.
Page 275 - An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes...
Page 274 - 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.
Page 216 - AttorneyGeneral, which bonds shall be filed in the office of the first comptroller of the treasury...
Page 291 - 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.
Page 299 - 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.
Page 298 - An act to provide internal revenue to support the Government and to pay interest on the public debt,