Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898U.S. Government Printing Office, 1902 |
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act of June act of March affixed aforesaid agreement of sale agreement to sell amended amount bank bills of lading board of trade bonds broker bucket shop cents certificate cigarettes cigars Circular claim Collector First District collectors of internal COMMISSIONER OF INTERNAL Company Congress consignee Constitution copartnership corporation deputy collector distilled spirits exchange executor exempt export Form held hereby hundred dollars instant INTERNAL REVENUE internal-revenue tax inventory issued J. W. YERKES June 13 Legacy tax letter liquor dealer manufacturers memorandum merchandise OFFICE OF COMMISSIONER oleomargarine paragraph pay special tax payment person or persons plaintiff plaintiff in error Porto Rico pounds per thousand purchase question receipt received regulations required to pay Respectfully revenue stamps Revised Statutes ruling Schedule sold special-tax stamp stamp tax taxable thereto tobacco and snuff transactions TREASURY DECISIONS TREASURY DEPARTMENT United value or fraction Washington
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Side 110 - But we think the sound construction of the constitution must allow to the national legislature that discretion, with respect to the means by which the powers it confers are to be carried into execution, which will enable that body to perform the high duties assigned to it, in the manner most beneficial to the people. Let the end be legitimate, let it be within the scope of the constitution, and all means which are appropriate, which are plainly adapted to that end, which are not prohibited, but consist...
Side 109 - If two laws conflict with each other, the courts must decide on the operation of each. So if a law be in opposition to the Constitution; if both the law and the Constitution apply to a particular case, so that the court must either decide that case conformably to the law, disregarding the Constitution, or conformably to the Constitution, disregarding the law, the court must determine which of these conflicting rules governs the case. This is the very essence of judicial duty.
Side 110 - ... intended to endure for ages to come, and, consequently, to be adapted to the various crises of human affairs.
Side 109 - The constitution is either a superior paramount law, unchangeable by ordinary means, or it is on a level with ordinary legislative acts, and, like other acts, is alterable when the legislature shall please to alter it. If the former part of the alternative be true, then a legislative act contrary to the constitution is not law: if the latter part be true, then written constitutions are absurd attempts, on the part of the people, to limit a power in its own nature illimitable.
Side 33 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Side 109 - Thus, the particular phraseology of the Constitution of the United States confirms and strengthens the principle, supposed to be essential to all written constitutions, that a law repugnant to the Constitution is void; and that courts, as well as other departments, are bound by that instrument.
Side 29 - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars, or be imprisoned not more than six months, or both, at the discretion of the court.
Side 218 - The present capacity of taking effect in possession, if the possession were to become vacant, and not the certainty that the possession will become vacant before the estate limited in remainder determines, universally distinguishes a vested remainder from one that is contingent.
Side 106 - ... placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall be affixed...
Side 115 - ... the substance, and not the shadow, determines the validity of the exercise of the power.