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 TerritoriesJ.S. Voorhies, 1863 - 324페이지 |
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24 페이지
... purchaser when re- quested . ( § 21. ) The deputy making the sale must return to the collector a certified statement of all his proceedings on the sale . ( § 21. ) The deed must recite- 1. The fact of the seizure and sale , with the ...
... purchaser when re- quested . ( § 21. ) The deputy making the sale must return to the collector a certified statement of all his proceedings on the sale . ( § 21. ) The deed must recite- 1. The fact of the seizure and sale , with the ...
25 페이지
... purchaser , the proceedings on the sale , the amount of fees and expenses , and the date of the deed . Each record is certified by the officer making the sale . ( § 21. ) On going out of office , the collector deposits this record in ...
... purchaser , the proceedings on the sale , the amount of fees and expenses , and the date of the deed . Each record is certified by the officer making the sale . ( § 21. ) On going out of office , the collector deposits this record in ...
26 페이지
... purchaser the amount paid by him , with twenty per cent interest ; or , if the purchaser cannot be found in the county where the land is situated , to the collector , for the use of the purchaser , his heirs , or assigns . ( § 21. ) The ...
... purchaser the amount paid by him , with twenty per cent interest ; or , if the purchaser cannot be found in the county where the land is situated , to the collector , for the use of the purchaser , his heirs , or assigns . ( § 21. ) The ...
35 페이지
... purchaser . ( Williston v . Morse , 10 Met . 17 ; Bo- gart v . O'Regan , 1 E. D. Smith , 590. ) For manner of obtaining a license ; penalty for doing business without license ; and how license may be perpetuated to successor , & c ...
... purchaser . ( Williston v . Morse , 10 Met . 17 ; Bo- gart v . O'Regan , 1 E. D. Smith , 590. ) For manner of obtaining a license ; penalty for doing business without license ; and how license may be perpetuated to successor , & c ...
36 페이지
... purchaser as part of the price , are not dutiable . Only the surplus over such liens is taxed . ( Com'r Boutw . , N. Y. Trans . , Oct. 17 , '62 . ) An auctioneer put up an estate in three lots . The whole estate was subject to a ...
... purchaser as part of the price , are not dutiable . Only the surplus over such liens is taxed . ( Com'r Boutw . , N. Y. Trans . , Oct. 17 , '62 . ) An auctioneer put up an estate in three lots . The whole estate was subject to a ...
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act of March affixed aforesaid agent amendatory act amended annual apothecaries assessed assistant assessor auction duty auctioneer authorized avoirdupois bond brokers cense cents per pound centum certificate cloth coal oil collector or deputy Com'r Boutw commissioner has decided commissioner of internal dealer's license Decis deducted deputy collector distilled spirits distraint dividends duty of three duty or tax exceed exceeding excise law exempt from duty exported further enacted gallons hundred dollars income infra internal revenue issued last clause leather liable License fee lien liquors manufac N. Y. Trans N. Y. Trib owner party Pawnbrokers pay the duties payable payment peddlers penalty person or persons place of business prescribed produced railroad receipts regulations rendered Roman cement sell sold stamp duty subd supra taxable taxation thereof three per cent tion tobacco treasury United valorem duty vessel