Compilation of the Internal Revenue Laws of the United States in Force After the Act of June 6, 1872: With an Appendix Embracing the Act of December 24, 1872, and Other Internal Revenue Acts Passed at the Last Session of the Forty-second Congress, Ended March 4, 1873. Prepared Under Direction of the Secretary of the Treasury, Pursuant to Section 45, Act of June 6, 1872

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U.S. Government Printing Office, 1873 - 203 էջ

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Common terms and phrases

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Էջ 112 - 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...
Էջ 109 - 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...
Էջ 36 - 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.
Էջ 34 - Department, shall convert to his own use, in any way whatever, or shall use by way of investment in any kind of property...
Էջ 132 - ... 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...
Էջ 66 - ... 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.
Էջ 20 - 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...
Էջ 91 - ... 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.
Էջ 93 - 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.
Էջ 96 - 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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