Compilation of the Internal Revenue Laws of the United States in Force After the Act of June 6, 1872: With an Appendix Embracing the Act of December 24, 1872, and Other Internal Revenue Acts Passed at the Last Session of the Forty-second Congress, Ended March 4, 1873. Prepared Under Direction of the Secretary of the Treasury, Pursuant to Section 45, Act of June 6, 1872U.S. Government Printing Office, 1873 - 203ÆäÀÌÁö |
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vii ÆäÀÌÁö
... sold as wine , or as a substitute for wine , in bottles containing not more than one piut , per bottle or package .. 70 70 10 Same , in bottles , containing more than one piut , and not more than one quart , per bottle or package .. 20 ...
... sold as wine , or as a substitute for wine , in bottles containing not more than one piut , per bottle or package .. 70 70 10 Same , in bottles , containing more than one piut , and not more than one quart , per bottle or package .. 20 ...
viii ÆäÀÌÁö
... sold or removed for use , per pound .... $ 0 20 10 32 CIGARS . Cigars and cheroots , of all descriptions , domestic or imported , per thousand . 5.00 Cigarettes , domestic or imported , weighing not over three pounds per thousand , per ...
... sold or removed for use , per pound .... $ 0 20 10 32 CIGARS . Cigars and cheroots , of all descriptions , domestic or imported , per thousand . 5.00 Cigarettes , domestic or imported , weighing not over three pounds per thousand , per ...
ix ÆäÀÌÁö
... sold , offered or exposed for sale , or removed for consumption or sale , or sent out , removed , or delivered , the same rates per package , & c . , as for medicines and preparations . Friction - matches . For and upon every parcel or ...
... sold , offered or exposed for sale , or removed for consumption or sale , or sent out , removed , or delivered , the same rates per package , & c . , as for medicines and preparations . Friction - matches . For and upon every parcel or ...
6 ÆäÀÌÁö
... sold in another tilled spirits ship- district , one - half the amount of tax received on the quantity of divided in calcula- cotton or spirits or other articles so shipped shall be added to ting commissions . the amount on which the ...
... sold in another tilled spirits ship- district , one - half the amount of tax received on the quantity of divided in calcula- cotton or spirits or other articles so shipped shall be added to ting commissions . the amount on which the ...
18 ÆäÀÌÁö
... sold , and charged with a specific or ad valorem duty or tax , the several rates and aggregate amount , according to the respective provisions of this act , and according to the forms and regulations to be prescribed made on oath ...
... sold , and charged with a specific or ad valorem duty or tax , the several rates and aggregate amount , according to the respective provisions of this act , and according to the forms and regulations to be prescribed made on oath ...
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act entitled act of June affixed aforesaid amended amount anno Domini approved July assessed assistant assessor bank barrel bonded warehouse brewer canceled cask or package cents centum certificate cigars collection district Commissioner of Internal conviction court dealer deemed deputy collector distilled spirits distraint drawback duty or tax eighteen hundred entitled An act entry export fermented liquors fined not less five hundred dollars five thousand dollars forfeited forfeiture fraudulent further enacted gallons gauger hundred and sixty-eight imprisoned not less Internal Revenue internal tax July 13 July 20 June 30 lector liable list or return malt liquors ment month oath or affirmation owner paid payment penalty person premises prescribed proper stamp purchased purposes quantity rectifier regulations removed repealed required by law retail revenue officer Secretary sell sold special tax stamp duties Stat thereof thereto tion tobacco or snuff Treasury United vellum vessel
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112 ÆäÀÌÁö - July, eighteen hundred and ninety-eight,' there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this...
109 ÆäÀÌÁö - Every incorporated or other bank, and every person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes, or where stocks, bonds, bullion, bills of exchange or promissory notes are received for discount or for sale...
36 ÆäÀÌÁö - States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
34 ÆäÀÌÁö - Department, shall convert to his own use, in any way whatever, or shall use by way of investment in any kind of property...
132 ÆäÀÌÁö - ... to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the...
66 ÆäÀÌÁö - ... shall be fined not less than five hundred .dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.
20 ÆäÀÌÁö - It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case ; and upon such hearing the judge or...
91 ÆäÀÌÁö - ... shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector.
93 ÆäÀÌÁö - States ; and each party to soch fraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years.
96 ÆäÀÌÁö - Maryland) and shall give a bond, to be approved by such collector, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the United States of...