Treasury Decisions Under Internal Revenue Laws of the United States, Volume 5U.S. Government Printing Office, 1903 |
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Common terms and phrases
act of June Acting Commissioner adulterated butter affixed amended amount apply approved April 12 artificial coloration assessed Attorney-General bank bills of lading bonds bottling branded cents per pound certificates cigarettes cigars circuit court Circular claim collectors of internal COMMISSIONER OF INTERNAL coupons dealers in oleomargarine delivery deputy collector distilled spirits district domicile duty eighteen hundred entitled An Act export factory Form hereby imposed instant INTERNAL REVENUE internal-revenue laws intestate J. W. YERKES June 13 June 30 legacy letter memorandum OFFICE OF COMMISSIONER oleomargarine tax opinion personal property Philippine Islands prescribed prior to July question receipt refunding regulations renovated butter reported Respectfully retail dealers Revised Statutes ROBT ruling Secretary sell sold special tax special-tax stamp stamp tax statutory packages tax paid thereof tion transfer TREASURY DEPARTMENT United warehouse Washington wholesale dealer wholesale liquor dealers wine
Popular passages
Page 68 - ... 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 53 - Except where special provision is otherwise made by law, the validity and effect of a testamentary disposition of any other property situated within the state, and the ownership and disposition of such property, where it is not disposed of by will, are regulated by the laws of the state or country, of which the decedent was a resident at the time of his death.
Page 192 - Regulation of communications is for the benefit of the public and not for the benefit of the Industry which is regulated.
Page 3 - S100 of face value or fraction thereof, r> cents, and on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation...
Page 48 - All property within the jurisdiction of this state, and any interest therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible...
Page 198 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Page 37 - An Act temporarily to provide revenue for the Philippine Islands, and for other purposes.
Page 116 - ... shall upon arrival in such state or territory be subject to the operation and effect of the laws of such state or territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such state or territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Page 4 - I think the proper course is in the first instance to examine the language of the statute and to ask what is its natural meaning, uninfluenced by any considerations derived from the previous state of the law, and not to start with inquiring how the law previously stood, and then, assuming that it was probably intended to leave it unaltered, to see if the words of the enactment will bear an interpretation in conformity with this view.
Page 170 - Adulterated butter" is defined to mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance...