Internal-revenue Manual: Compiled by Direction of the Commissioner of Internal Revenue from the Laws and Regulations Now in Force, for the Information and Guidance of Internal-Revenue Agents and Officers, August 1, 1879 |
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Internal-Revenue Manual: Compiled by Direction of the Commissioner of ... No preview available - 2016 |
Common terms and phrases
act of March aforesaid barrel bond brands brewer capacity cask or package certificate cheroots cigar manufacturer collection Commissioner of Internal Daily record dealer in leaf deposited deputy collector distilled spirits distillery premises distillery warehouse distraint district District.)-The counties duty emptied entry examination export factory factured fermented liquors fined not less five hundred dollars forfeited forfeiture fraudulent gallons gauged gauger hydrometer inspection Internal Revenue internal-revenue laws leaf tobacco lector liable malt liquors manufactured tobacco manufacturer of tobacco marked mash month monthly notice old firm pack paid payment peddler penalty person prescribed produced proof-gallons purchased quantity receipt received rectified spirits rectifier regulations removed reports on Form required by law retail dealer revenue agents Revised Statutes sell serial number sold sour-mash special tax special-tax stamp storekeeper tax-paid stamps thereon tion tobacco and snuff tobacco or snuff tubs United vessel wholesale liquor-dealer wine wine-gallons
Popular passages
Page 373 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than ten thousand dollars, or imprisoned not more than two years, or both.
Page 377 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected, without authority, or of anv sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue...
Page 75 - Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person...
Page 76 - The payment of any tax imposed by the internal revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on...
Page 368 - Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly.
Page 362 - ... liable to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.
Page 368 - Treasurer, or some assistant treasurer, or some public depositary of the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof, and shall be fined in a sum equal to the amount of money embezzled and imprisoned not more than ten years.
Page 217 - ... shall be fined not less than five hundred .dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.
Page 371 - Whoever, being an officer of the United States, or a person holding any place of trust or profit, or discharging any official function under, or in connection with, any executive department of the Government of the United States...
Page 322 - ... and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years.