Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, Volume 1U.S. Government Printing Office, 1899 - Taxation |
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Common terms and phrases
2-cent stamp act of June Acting Commissioner affixed agent amount August bank bankers bill of lading bonds bottle canceled cents certificate certificate of deposit checks Collector First District Collector Internal Revenue commercial brokers COMMISSIONER OF INTERNAL contract dealers deed deposit exempt exhibitions fractional part thereof G. W. WILSON held hereby advised inclosing instant instrument issued July July 13 June 13 Legacy tax liable loan manufacturer medicinal merchandise mortgage N. B. SCOTT October 12 OFFICE OF COMMISSIONER packages paid paragraph of section pay special tax payment of money pledge premium promissory notes proprietary purchase received reply require a stamp required to pay Respectfully retail revenue stamps ruling Schedule securities shipment sold Special tax-Bankers special-tax stamp stamp required stamp tax subject to taxation tax imposed tax is required taxable tickets tobacco transfer TREASURY DEPARTMENT ultimo war-revenue act warehouse receipt Washington wine
Popular passages
Page 201 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 233 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500...
Page 103 - 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, shall be regarded as a bank or as a banker.
Page 65 - ... whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Page 65 - ... shall be affixed ; and every bill or memorandum of sale or agreement to sell before mentioned shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers.
Page 328 - SEC. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax imposed by this Act, except as hereinafter provided, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be used.
Page 205 - Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer...
Page 183 - Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof...
Page 201 - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
Page 80 - ... vacation of the public schools of the city or district where such establishment is situated. No child under the age of sixteen years shall be employed...