The United States Internal Revenue Tax System: Embracing All Internal Revenue Laws Now in Force as Amended by the Latest Enactments Including the Income Tax of 1894 and 1864, with Rulings and Regulations, the Whole Copiously Annotated, with References to the Decisions of the Courts and the Departments, and Cross-references, with an Introductory Historical Sketch of Internal Revenue Taxation in the United States, and an Appendix Containing Laws Relating to Internal Revenue Practice, with FormsCharles Wesley Eldridge Houghton, Mifflin, 1895 - 722ÆäÀÌÁö |
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21 ÆäÀÌÁö
... collected . One of the hardships complained of by the whiskey insurrectionists was , that the law author- ized the revenue officers to swear out warrants against the illict distillers , and arrest and carry them to Philadelphia ...
... collected . One of the hardships complained of by the whiskey insurrectionists was , that the law author- ized the revenue officers to swear out warrants against the illict distillers , and arrest and carry them to Philadelphia ...
21 ÆäÀÌÁö
... a great deal of trouble , for numerous acts were passed to regulate it . It was soon found that the amount of drawback allowed on this exported snuff exceeded the amount of tax collected , so that it amounted 22 INTERNAL REVENUE LAWS . 1.
... a great deal of trouble , for numerous acts were passed to regulate it . It was soon found that the amount of drawback allowed on this exported snuff exceeded the amount of tax collected , so that it amounted 22 INTERNAL REVENUE LAWS . 1.
21 ÆäÀÌÁö
... collected peacefully , and were repealed when the exigencies that re- quired them ceased to exist , December 23 , 1817. The total amount realized from the taxes under the acts of 1813 , 1814 , and 1815 was about $ 15,435,000 . From 1817 ...
... collected peacefully , and were repealed when the exigencies that re- quired them ceased to exist , December 23 , 1817. The total amount realized from the taxes under the acts of 1813 , 1814 , and 1815 was about $ 15,435,000 . From 1817 ...
21 ÆäÀÌÁö
... collected in the loyal States generally by the legislatures assuming the tax , except in the case of Delaware , where it was assessed upon the land . For the collection of the direct tax in the seced- ing States special acts were passed ...
... collected in the loyal States generally by the legislatures assuming the tax , except in the case of Delaware , where it was assessed upon the land . For the collection of the direct tax in the seced- ing States special acts were passed ...
21 ÆäÀÌÁö
... collected with any degree of complete- In fact , for a considerable period of time , the amount of frauds and evasions far exceeded the amount of the reve- nue from these sources . ness . The next important act was the law of June 30 ...
... collected with any degree of complete- In fact , for a considerable period of time , the amount of frauds and evasions far exceeded the amount of the reve- nue from these sources . ness . The next important act was the law of June 30 ...
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act August 28 act March act of March affixed aforesaid amended by Sec amount Approved assessment barrel beer bonded warehouse cask or package cent centum certificate cheroots cigars Circuit Court collector of internal collector or deputy collector's office Commissioner of Internal corporation deputy collector distilled spirits distillery warehouse distraint duty eighteen hundred entry exportation fermented fermented liquors forfeited forfeiture fraud fraudulent gauger hundred dollars imposed internal revenue laws internal revenue service July 13 July 20 June 30 lector liable list or return malt liquors manufacture mash ment month oleomargarine paid payment penalty person premises prescribed produced proof gallons purchased quantity rectifier regulations removed repealed required by law retail dealer revenue stamp Revised Statutes salary Secretary sell snuff sold special tax stamps storekeeper suit sureties thereof thousand dollars tion tobacco Treasury United wholesale liquor dealer wine wine gallons
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572 ÆäÀÌÁö - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
439 ÆäÀÌÁö - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
155 ÆäÀÌÁö - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
143 ÆäÀÌÁö - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
564 ÆäÀÌÁö - Court ; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant...
481 ÆäÀÌÁö - President of the United States of America, have caused the said convention to be made public to the end that the same and every article and clause thereof may be observed and fulfilled with good faith by the United States and the citizens thereof.
462 ÆäÀÌÁö - That for the purposes of this act an article shall be deemed to be adulterated: In case of drugs: First, If, when a drug is sold under or by a name recognized In the United States Pharmacopoeia or National Formulary...
429 ÆäÀÌÁö - ... to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.
412 ÆäÀÌÁö - That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles...
105 ÆäÀÌÁö - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and.