Treasury Decisions Under Internal Revenue Laws of the United States, 17. sējumsU.S. Government Printing Office, 1916 |
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act of October Acting Commissioner affixed aforesaid drugs amount application approved assessed authorized bank bill of lading bonds Book 59 cent certificate charged claims collected collectors of internal Commissioner of Internal contract of sale corporation dealers December 17 defendant denatured alcohol dispensed or distributed District Court dividends emergency revenue law exempt exportation filed gross income hereby income tax law Internal Revenue internal-revenue officers issued manufacture ment narcotic law net income October 22 OFFICE OF COMMISSIONER oleomargarine opium order forms packages paid payment penalty person physician plaintiff power of attorney preparations prescribed prescriptions prohibited drugs Public Service Railway purchase purpose receipt received rectifier refund registered regulations returns of annual ruling Secretary shipment smoking opium special tax specified Stomach Bitters subdivision tax imposed taxable thereof tion TREASURY DEPARTMENT United States cotton W. G. MCADOO W. H. OSBORN Washington withholding agent
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22. lappuse - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
78. lappuse - When construing and enforcing the provisions of this Act, the act, omission, or failure of any officer, agent, or other person...
155. lappuse - All claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States...
241. lappuse - In a strict and legal seN.se that is properly the domicil of a person where he has his true, fixed, permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus rercrtcndi) .u [Italics supplied.] Mr.
22. lappuse - Territory or organized municipality therein, or the District of Columbia, or any insular possession of the United States...
82. lappuse - That there might be no misunderstanding of the universality of this principle, it was expressly enacted, in 1867, that ' no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
20. lappuse - That it shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid drugs except in pursuance of a written order of the person to whom such article is sold, bartered, exchanged, or given, on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue.
147. lappuse - Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws...
272. lappuse - That such physician, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a ptaient upon whom such physician, dentist or veterinary surgeon shall personally attend...
19. lappuse - An Act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes...