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" And the tax herein provided for shall be assessed, by the Commissioner of Internal Revenue and collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting,... "
United States Income Tax Law Simplified for Businessmen - Page 132
by Ferdinand Adolphus Wyman - 1895 - 216 pages
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The Merchants' Magazine and Commercial Review, Volume 52

1865 - 430 pages
...assessed, collected, and paid npon the gains, profits and income for the year ending the thirty-first day of December next preceding the time for levying, collecting and paying said duty : Provided, That income derived from interest upon notes, bonds and other securities of the United...
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Acts Passed at the First Session of the 1st Congress - 3d Session of the ...

United States - 1865 - 216 pages
...assessed, collected, and paid upon the gains, profits, and income for the year ending the thirty- first day of December next preceding the time for levying, collecting, and paying said duty: Provided, That income derived from interest upon uotefl, bonds, and other securities of the United...
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Merchants' Magazine and Commercial Review, Volumes 52-53

1865 - 1006 pages
...assessed, collected, and paiJ upon the gains, profits and income for the year ending the thirty-first day of December next preceding the time for levying, collecting and paying said duty : Prended, That income derived from interest upon notes, bonds and other securities of the United...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 pages
...assessed, collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said duty : Provided, That income desaid assessor will sit to hear appeals. At such time all claims for...
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An Analytical Digest of the Laws of the United States

Frederick Charles Brightly - 1869 - 680 pages
...assessed, collected and paid upon the gains, profits and income for the year (e) ending the thirty-first ? ?<? < . tax.(d) iwd. JUT. 297. In estimating the gains, profits and income of any person, there shall be inOn...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 15

United States. Supreme Court - 1873 - 740 pages
...be "assessed, collected, and paid upon the gains, profits, and income for the year ending the 31st of December next preceding the time for levying, collecting, and paying said tax."* This language has only one meaning, and that is that the assessment, collection, and payment prescribed...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 84

United States. Supreme Court - 1874 - 738 pages
...should be assessed, collected, and paid upon the gains, profits, or income for the year ending the 31*t day of December next preceding the time for levying, collecting, and paying said duty. What that time was directed to be, as well as the duration of the tax, was defined by the 119th...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 20

United States. Supreme Court - 1875 - 750 pages
...should "be assessed, collected, and paid upon the gains, profits, or income for the year ending the 31st day of December next preceding the time for levying, collecting^ and paying said duty." The tax authorized to be levied in May, 1870, and the last authorized by the act of 1864, or...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 pages
...shall be assessed, collected and paid upon the gains, profits and income for the year ending the 31st of December next preceding the time for levying, collecting and paying said tax." Another portion of the statute provided that the profits made upon the sales of real estate within...
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Pittsburgh Legal Journal, Volume 28

1881 - 496 pages
...shall be assessed, collected, and paid upon the gains, profits and income for the year ending the 31st day of December next preceding the time for levying, collecting and paying said duty." The tax was assessed for the year 1865, in the spring of 1866, under the Act of 1865, according...
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