COMPILIATION OF TH EINTERNAL REVENUE LAWS OF THE UNITED STATES IN FORCE ANTER THE ACT OF JUNE 6, 1872

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第112页 - July, eighteen hundred and ninety-eight,' there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this...
第109页 - Every incorporated or other bank, and every person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes, or where stocks, bonds, bullion, bills of exchange or promissory notes are received for discount or for sale...
第36页 - States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
第34页 - Department, shall convert to his own use, in any way whatever, or shall use by way of investment in any kind of property...
第132页 - ... to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the...
第66页 - ... 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.
第20页 - It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case ; and upon such hearing the judge or...
第91页 - ... shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector.
第93页 - States ; and each party to soch fraud or collusion shall be deemed guilty of a misdemeanor, and, on conviction, be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years.
第96页 - Maryland) and shall give a bond, to be approved by such collector, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the United States of...

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