Reports of Cases Determined in the Circuit Court of the United States for the First Circuit, from April Term, 1858, to [May Term, 1878] ... by Hon. Nathan Clifford ... William Henry Clifford ... Reporter ...Little, Brown,, 1878 - Law reports, digests, etc |
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Results 1-5 of 46
Page 134
... income , at whose death it passes over to the executor or administrator , as a debt against the estate . When the recipient dies within the year , the return must be made by the executor or administrator . The tax is imposed upon the income ...
... income , at whose death it passes over to the executor or administrator , as a debt against the estate . When the recipient dies within the year , the return must be made by the executor or administrator . The tax is imposed upon the income ...
Page 135
... income received by said Sylvia Ann Howland , during that portion of the year 1865 , which said Sylvia Ann was in life , and did make such return under written protest indorsed thereon , not conceding any liabil- ity to taxation thereon ...
... income received by said Sylvia Ann Howland , during that portion of the year 1865 , which said Sylvia Ann was in life , and did make such return under written protest indorsed thereon , not conceding any liabil- ity to taxation thereon ...
Page 136
... income taxes where the citizen had in fact no income . The unit is by the statute the calendar year . Act 1864 , June 30 , § 116 , relates to " annual gains , profit , or income , " and " income for the year ending December 31 , 1865 ...
... income taxes where the citizen had in fact no income . The unit is by the statute the calendar year . Act 1864 , June 30 , § 116 , relates to " annual gains , profit , or income , " and " income for the year ending December 31 , 1865 ...
Page 137
... income of the minor or cestui que trust , " and no provision whatever requires an executor , as such , to make return of the income received by his principal during any period of his life . The " guardians or trustees " must make return ...
... income of the minor or cestui que trust , " and no provision whatever requires an executor , as such , to make return of the income received by his principal during any period of his life . The " guardians or trustees " must make return ...
Page 138
... income the tax is levied must be alive on the 1st of May of the succeeding year and on the day on which the tax is actually levied , or that the tax upon incomes can never be levied for a fraction of a year . The provisions of §§ 124 ...
... income the tax is levied must be alive on the 1st of May of the succeeding year and on the day on which the tax is actually levied , or that the tax upon incomes can never be levied for a fraction of a year . The provisions of §§ 124 ...
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Common terms and phrases
13 Stat accessary act of Congress admitted affreightment aforesaid alleged amount appears appellate application Archibald Mellen assignment assumpsit authority Bank Bankrupt Act bankruptcy bill of complaint bill of lading cargo cause charge charter-party charterers Circuit Court claim clause CLIFFORD common law complainant consignees Constitution contract corporation court of equity Cyrus Plumer decision decree defendant delivery described discharge District Court duty Elastic Fabric entitled equity evidence fact felony filed fraud granted held Ibid income indictment infringement Insurance invention inventor judge judgment jurisdiction jury letters-patent liable libellant malice aforethought master ment mortgage object opinion otherwise called Cyrus owners parties patent person petition plaintiff port principal proof proposition provision purchaser question received record recover repeal respondent rubber rule schooner ship statute Statute of Frauds steam-tug stevedore suit Supreme Court testimony therein tion trial trustee United unless verdict vessel witnesses writ of error
Popular passages
Page 346 - It is, we think, a sound principle, that, when a government becomes a partner in any trading company, it divests itself, so far as concerns the transactions of that company, of its sovereign character, and takes that of a private citizen.
Page 61 - That all the beforementioned courts of the United States, shall have power to issue writs of scire facias, habeas corpus, and all other writs not specially provided for by statute, which may be necessary for the exercise of their respective jurisdictions, and agreeable to the principles and usages of law.
Page 175 - That in actions by or against executors, administrators, or guardians, in which judgment may be rendered for or against them, neither party shall be allowed to testify against the other, as to any transaction with, or statement by, the Opinion of the Court. testator, intestate, or ward, unless called to testify thereto by the opposite party, or required to testify thereto by the court.
Page 103 - ... sold, and actually receive the same, or give something in earnest to bind the contract, or in part payment, or unless some note or memorandum in writing of the contract or sale be signed by the party to be charged or his agent in that behalf.
Page 380 - All laws should receive a sensible construction. General terms should be so limited in their application as not to lead to injustice, oppression, or an absurd consequence. It will always, therefore, be presumed that the legislature intended exceptions to its language, which would avoid results of this character. The reason of the law in such cases should prevail over its letter.
Page 369 - ... upon a decree being rendered in any such case for an infringement the complainant shall be entitled to recover, in addition to the profits to be accounted for by the defendant, the damages the complainant has sustained thereby ; and the court shall assess the same or cause the same to be assessed under its direction.
Page 378 - That the power to tax involves the power to destroy ; that the power to destroy may defeat and render useless the power to create ; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very measures, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Page 441 - Provided, That writs of habeas corpus shall in no case extend to prisoners in gaol, unless where they are in custody, under or by color of the authority of the United States, or are committed for trial before some court of the same, or are necessary to be brought into court to testify.
Page 386 - States the power to coin money, emit bills of credit, or make anything but gold and silver coin a tender in payment of debts.
Page 26 - That the circuit courts shall have original cognizance, concurrent with the courts of the several States, of all suits of a civil nature at common law or in equity, where the matter in dispute exceeds...