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" ... to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordingly. "
The Quarterly Journal of Economics - Page 227
edited by - 1895
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 157

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 766 pages
...and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector...Commissioner of Internal Revenue, as herein prescribed." Provision was made for notice of time and place for taking testimony on both sides, and that no penalty...
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Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ...

United States - 1890 - 520 pages
...his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. It' dissatisfied with the decision of the collector such...with all the papers, to the Commissioner of Internal Kevenue for his decision, and may furnish the testimony of witnesses to prove any relevant facts having...
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The Tariffs of 1890 and 1894 on Imports Into the United States, and Customs ...

United States - 1894 - 222 pages
...and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector...notice to that effect upon the Commissioner of Internal Kevenue, as herein prescribed. Such notice shall state the time and place at which, and the officer...
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Political Science Quarterly, Volume 9

1894 - 802 pages
...collector to the collector of the district. If still dissatisfied, a taxpayer may, after due notice, submit the case with all the papers to the commissioner of internal revenue, whose decision is final. No penalty is to be inflicted upon any one for making a false return or refusing...
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Political Science Quarterly, Volume 9

1894 - 826 pages
...collector to the collector of the district. If still dissatisfied, a taxpayer may, after due notice, submit the case with all the papers to the commissioner of internal revenue, whose decision is final. No penalty is to be inflicted upon any one for making a falsei return or refusing...
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Appletons' Annual Cyclopædia and Register of ..., Volume 19; Volume 34

1895 - 938 pages
...and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector,...Such notice shall state the time and place at which, oud the officers before whom, the testimony will be taken ; the name, age, residence, and business...
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Appletons' Annual Cyclopædia and Register of Important Events of ..., Volume 19

1895 - 950 pages
...and hie decision thereon, unless reversed !'.i the Commissioner of Internal Revenue, shall be muí:. If dissatisfied with the decision of the collector,...relevant facts, having served notice to that effect upon 'h> ' "!шш.-.чюпсг of Internal Keveir.ie. as herein prescribed. Na/h notiee shall state the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 157

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 760 pages
...Internal Revenue, shall be final. If dissatisfied with the decision of the collector such person cr corporation, company, or association may submit the...Commissioner of Internal Revenue, as herein prescribed." Provision was made for notice of time and place for taking testimony on both sides, and that no penalty...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...by the United States to recover taxes. Railroad Co. v. US, 101 US 543 (1879), WAITS, CJ SECTION 29. If dissatisfied with the decision of the collector...may furnish the testimony of witnesses to prove any revelant facts, having served notice to that efiect upon the Commissioner of Internal Revenue, as herein...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 pages
...person, corporation, company, or association is dissatisfied with the decision of the collector, he or it may submit the case with all the papers to the Commissioner...effect upon the Commissioner of Internal Revenue. In such cases the appellant shall serve the notice of appeal upon the collector who rendered the decision...
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