may be needed is hereby appropriated to the state comptroller for the expenses to be incurred by him in administering the provisions of this act; and the sum of seventy-five thousand dollars ($75,000) or so much thereof as may be needed is hereby appropriated to the state tax department for the expenses to be incurred by such department in administering the provisions of this act.

§3. This act shall take effect immediately.

TABLE OF CASES

PAGE

Anderson vs. Forty-two Broadway Co. (209 Fed. 991 and 213 Fed. 777) 104
Baldwin Locomotive Works vs. McCoach (221 Fed. 59)......106, 130, 187
Baumbach vs. Sargent Land Co. (219 Fed. 31)...
Brady vs. Anderson (240 Fed. 665).

Cedar Street Co. vs. Park Realty Co. (T. D. 1685).

Cohen vs. Lowe (234 Fed. 474).

Commercial Travelers' Life and Accident Assoc'n vs. Rodway (235

Fed. 370).

Edwards vs. Keith (224 Fed. 585 and 231 Fed. 110)

Eliot vs. Freeman (220 U. S. 178).

Flint vs. Stone Tracy Co. (220 U. S. 107).

Grand Rapids & Indiana Ry. Co. vs. Doyle (T. D. 2210).

Herold vs. Park View Building & Loan Assoc❜n (210 Fed. 577).

Laurentide Co. (Ltd.) vs. Durey (231 Fed. 223)..

Lewellyn vs. Pittsburgh, B. & L. E. R. R. Co. (222 Fed. 177).

299

82

295

178

301

39

299

295

102

301

300

299

McCoach vs. Continental Passenger Ry. Co. of Phila. (233 Fed. 976).. 299

Maxwell vs. Abrast Realty Co. (218 Fed. 457)..

McCoach vs. Minehill & Schuylkill Haven R. R. Co. (228 U. S. 295).. 296

299

Middlesex Banking Co. vs. Eaton (221 Fed. 86).

204

Miller vs. Snake River Valley R. R. Co. (223 Fed. 946).

299

Mitchell Bros. vs. Doyle (225 Fed. 437)..

130

Mutual Benefit Life Insurance Co. vs. Herold (198 Fed. 199).

180

P. & O. Steam Navigation Co. vs. Leslie (82 L. T. 137; 4 Tax Cas. 177
Eng.).

192

Pennsylvania Life Insurance Co. vs. Meyer (197 U. S. 407; 25 Sup. Ct. 483; 49 L. Ed. 810).

301

Ricker vs. American Tea Co. (140 Mass. 346)

299

Rio Grande Junction Ry. Co. vs. U. S. (T. D. 2345).

298

Selden vs. Equitable Trust Co. (94 U. S. 419). .

205

State Line & S. R. Co. vs. Davis (228 Fed. 246).

299

Stratton's Independence (Ltd.), vs. Howbert (231 U. S. 399).

297

Traction Co. vs. Collectors of Int. Rev. (233 Fed. 984).

299

Union Hollywood Water Co. vs. Coster (238 Fed. 329)

.89, III

U. S. vs. Acorn Roofing Co. (204 Fed. 157)..

300

U. S. vs. Emery-Bird-Thayer Realty Co. (237 U. S. 28).

297

U. S. vs. Guggenheim Exploration Co. (238 Fed. 231).

130

U. S. vs. Military Construction Co. (204 Fed. 153).

300

U. S. vs. Nippissing Mines Co. (206 Fed. 431).

299

U. S. vs. The Cleveland, Cincinnati, Chicago and St. Louis Ry. Co.

(Feb. 23, 1916, U. S. Dist. Court, Southern Dist. of Ohio).

III

Waterbury Gaslight Co. vs. Walsh (228 Fed. 54)...

299

Wilkes-Barre & W. V. Traction Co. vs. Davis (214 Fed. 511).

299

Zonne vs. Minneapolis Syndicate (220 U. S. 187).

295

1 Numbers refer to pages and those preceded by "L." indicate references to text of the Laws.

Act of 1909, Special Excise Tax on Corporations.

305

Act of 1913, Extracts from Income Tax Law relating to Corporations.. 312

Act of 1916, Federal Corporation Capital Stock Tax Law (Sept. 8, 1916) 285
Act of 1916, Income Tax Law (Sept. 8, 1916).

219

Act of 1917, War Revenue Bill (Oct. 3, 1917).
Act of New York State Income Tax.

249

321

Actors and Actresses; depreciation of costumes of.
"Actually paid" or "paid during the year".
ADDITIONAL INCOME TAX (SURTAX):

Computation, examples of ...

Dividends included in computing.
Rates of......

188

198

.7, 8, 9

2

.2, L. 219