United States Income Tax Law Simplified for Businessmen

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publisher not identified, 1895 - Income tax - 216 pages
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This book was published in 1895, right around the time Article 1 Section 8 of the Constitution went into effect. "The Congress shall have power to lay and collect taxes, duties, imports, and excises, to pay the debts and provide for the common defence and general welfare of the United States."
Just like we learned in school, the original intention of the law was to always preserve the right of the Federal government to tax businesses.
A person was only subject to income tax in the 1890's if he made more than $4000. Keep in mind that $4000 in the $1890's is like $100,000 today. (http://www.minneapolisfed.org/community_education/teacher/calc/hist1800.cfm) In other words, the WEALTHY people are the ones that should pay taxes on their income, and ALL businesses should pay taxes on their income, period. That was the plan from the beginning.
So, the next time some Republican or hardcore right-wing person starts whining about taxes, point them to this book: page 21.
 

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Page 164 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 139 - That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or...
Page 147 - State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise...
Page 203 - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
Page 129 - 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 any sum alleged to have been excessive or in any manner wrongfully collected...
Page 132 - 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, and paying said tax.
Page 164 - ... any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Page 140 - ... 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, or any other person he may deem proper, to appear before him and produce such books at a time and place named in the summons, • and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
Page 197 - ... or source of income, profits, losses, or expenditures appearing in any income return ; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court ; and if the offender be an officer or employe of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Government.
Page 166 - ... full written or printed receipt, expressing the amount paid and the particular account for which such payment was made ; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such...

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