 | United States - 1862 - 148 pages
...sixty-six, and no longer ; and to any sum or sums annually added 6 rer CU> said, and for ten days after demand thereof by the collector, there shall be levied...in addition thereto, the sum of five per centum on Penalty for non- of deceased and insolvent persons ; and if any person or persons, pay m ™ or party,... | |
 | William B. Dana - 1862 - 588 pages
...annually due and unpaid for thirty days after the thirtieth of June, as aforesaid, and for ten days after demand thereof by the collector, there shall be levied in addition thereto, the sura of five per centum on the amount of duties unpaid, as a penalty, except from estates of deceased... | |
 | Amasa Angell Redfield - 1863 - 606 pages
...annually due and unpaid for thirty days after the thirtieth of June, as aforesaid, and for ten days after demand thereof by the collector, there shall be levied,...thereto, the sum of five per centum on the amount of duties unpaid, as a penalty, except from the estates of deceased and insolvent persons; and if any... | |
 | Charles Noble Emerson - 1867 - 410 pages
...seventy, and no longer ; and to any sum or sums annually due and unpaid after the thirtieth of June, as aforesaid, and for ten days after notice and demand...there shall be levied in addition thereto the sum of ten per centum on the amount of duties unpaid, as a penalty, except from the estates of deceased and... | |
 | United States. Court of Claims - 1934 - 914 pages
...with certain exceptions not here important, and in case of default in payment on the date fixed, " and for ten days after notice and demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid, and interest at the rate of 1 per centum... | |
 | United States - 1868 - 1026 pages
...thirtieth of June, as aforesaid, and for ten days after notice and deadiHti-°f" & to b° man<î tllel'eof by the collector, there shall be levied, in addition thereto, ' ' " the sum of ten per centum on the amount of duties unpaid, as a penalty, except from the estates of deceased or... | |
 | United States. Supreme Court - 1885 - 914 pages
...for thirty days after the 30th of June, as aforesaid, and for ten days after demand thereof, etc., there shall be levied, in addition thereto, the sum of five per centum, etc., as a penalty, etc." Here we have the exact language of section 119 in the Act of 1864 and its... | |
 | United States - 1890 - 520 pages
...herein imposed shall be due and payable on or before the first day of July in each year; and to any sum or sums annually due and unpaid after the first day...addition thereto, the sum of five per centum on the amo.ii nt of taxes unpaid, and interest at the rate of one per centum per month upon said tax from... | |
 | United States - 1894 - 222 pages
...by the Commissioner of Internal Revenue so as to give the person charged an opportunity to be heard. or sums annually due and unpaid after the first day of July aa aforesaid, and for ten days after notice and demand thereof by the collector, there shall be levied,... | |
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... day of June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid, and interest at the rate of one per centum per month upon said tax from the time... 
