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 Tax-payers of Every Class, and the Officers of the Revenue of All the States and Territories
J.S. Voorhies, 1863 - 324페이지
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according act of March additional aforesaid agent allowed amended amount annual apply assessed assistant assessor authorized bond brokers carried cents per pound centum certificate charged cloth coal collection collector Com'r Boutw commissioner of internal containing corporation dealers Decis decision deducted deemed deputy distilled district dividends dollars duty exceed exceeding exempt fifty five further enacted hundred hundred dollars imposed income infra interest internal revenue issued less liable license liquors manner manufacture material month monthly N. Y. Trans neglect otherwise owner paid party payable payment penalty person or persons possession prepared prescribed produced proper purchaser quantity railroad receipts received regarded regulations removed rendered respectively retail sell sold spirits stamp supra taken thereof three per cent treasury United valorem vessels