 | Charles Noble Emerson - 1867 - 410 pages
...tax, instead of ten per centum as aforesaid, shall pay a penalty of five per centum, together, with interest at the rate of one per centum per month upon said ta^ from the time the same became due, but no interest for any fraction of a month shall be demanded.... | |
 | United States. Court of Claims - 1934 - 914 pages
...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 per month upon said tax from the time the same became due, etc." No penalty was incurred by the taxpayer under this act if payment of the same came... | |
 | United States - 1868 - 1026 pages
...collector, there shall be levied in addition thereto the sum of five per centum on the amount of taxes unpaid and interest at the rate of one per centum per month upon said tax from the time the same became due, as a penalty, except from the estates of deceased, insane, or insolvent persons : Provided,... | |
 | Frederick Charles Brightly - 1869 - 680 pages
...collector, there shall be levied, in addition thereto, the sum of five per centum on the amount of taxes QDQ became due, as a penalty, except from the estates of deceased, insane or insolvent persons.(6) 300.... | |
 | United States - 1873 - 228 pages
...every month the collector shall add Mar. 2, 1867, § s. * * * * thereto five per centum, together with interest at the rate of one per centum , per month upon said tax from the time the same became due, but no interest for any fraction of a ~Bnt notice to i™ month- shall be demanded: Provided,... | |
 | 1921 - 2116 pages
...Revenue within two years next after the cause of action accrued." Id. p. 6991. Act Sept. 8, 1916, § 14a: "That upon the examination of any return of Income made pursuant to * * * the act of August fifth, 1909, * * • if it shall appear that amounts of tax have been paid... | |
 | United States. Supreme Court - 1885 - 914 pages
...with the addition of a pepalty of five per centum on the amount BO assessed against said plaintiff, and interest at the rate of one per centum per month upon the amount of said alleged tax, and caused the property of plaintiff to be distrained and seized, and... | |
 | United States - 1890 - 520 pages
...collector, there shall be levied, in 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...upon said tax from the time the same becomes due, as a penalty, except from the estates of deceased, insane, or insolvent persons. SEC. 31. Any nonresident... | |
 | United States - 1894 - 222 pages
...collector, there shall be levied, in addition thereto, the sum of five per centum on the amount of taxes unpaid, and interest at the rate of one per centum...upon said tax from the time the same becomes due, as a penalty, except from the estates of deceased, insane, or insolvent persons. SEC. 31. Any nonresident... | |
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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 the same... 
