A Manual of the Direct and Excise Tax System of the United States: Including the Forms and Regulations Established by the Commissioner of Internal Revenue; the Decisions and Rulings of the Commissioner; Together with Extracts from the Correspondence of the Office |
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additional affixed aforesaid agent amount annual assessed assessor or assistant assistant assessor authorized bank bills of exchange bonded warehouse broker cense cents per pound centum ad valorem certificate cigars coal oil collection district Commissioner of Internal corporation County court dealers deducted deed deemed direct tax distilled distraint dividends duty of five duty or tax exceed exceeding excise law exempt facture five per centum further enacted hereby imposed income interest Internal Revenue issued June 30 lands levied liable liquors list or return manu manufac manufacture ment merchandise naphtha oath or affirmation owner paid party payable payment penalty person or persons power of attorney prescribed produced promissory notes purchaser real estate receipts received retail Secretary sell sold spirits stamp duty subject to stamp taxable taxation thereto thousand dollars tion Treasury United valuation wares