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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6 페이지
... Income , 183 CHAPTER III . - PAYMENT OF THE TAX . ARTICLE 1. - When to be Paid , 183 • • 2. - Returns to be Rendered , 184 CHAPTER IV . - PROCEEDINGS ON DEFAULT IN PAYMENT , 184 BOOK IV . THE STAMP DUTY . CHAPTER I. - 6 CONTENTS .
... Income , 183 CHAPTER III . - PAYMENT OF THE TAX . ARTICLE 1. - When to be Paid , 183 • • 2. - Returns to be Rendered , 184 CHAPTER IV . - PROCEEDINGS ON DEFAULT IN PAYMENT , 184 BOOK IV . THE STAMP DUTY . CHAPTER I. - 6 CONTENTS .
13 페이지
... rendered each month ( § 68 ) ; and auctioneers ' returns of sales , which are also to be rendered monthly ( § 76 ) . Distillers are required to render tri - monthly accounts to the collector of the quantity of spirits distilled and sold ...
... rendered each month ( § 68 ) ; and auctioneers ' returns of sales , which are also to be rendered monthly ( § 76 ) . Distillers are required to render tri - monthly accounts to the collector of the quantity of spirits distilled and sold ...
14 페이지
... rendered annually , as above . The penalty for not making the return as required is stated below . Assessment books have been prepared by the commissioner , which are to be carried through the district by the assistant assessor , and ...
... rendered annually , as above . The penalty for not making the return as required is stated below . Assessment books have been prepared by the commissioner , which are to be carried through the district by the assistant assessor , and ...
26 페이지
... render accounts whenever the treasury department may require it , and at least within six months after receiving the collection lists . ( § 23. ) It is intended in this abstract that the gross totals of the entire district shall be ...
... render accounts whenever the treasury department may require it , and at least within six months after receiving the collection lists . ( § 23. ) It is intended in this abstract that the gross totals of the entire district shall be ...
33 페이지
... render the same quarterly returns as domestic companies , under section 85 . See INSURANCE COMPANIES , infra . Bankers . - Agents for the sale of merchandise , for account of producers or manufacturers , are not the bankers of their ...
... render the same quarterly returns as domestic companies , under section 85 . See INSURANCE COMPANIES , infra . Bankers . - Agents for the sale of merchandise , for account of producers or manufacturers , are not the bankers of their ...
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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