DEBRIS LAW-Continued. [References are to Pages.] Noting condition of navigable channels, 583. Order directing methods of mining conditions, etc., 585. Organization, 582. Plans, 582, 584. Plans, etc., to be submitted to commission, 585. Procedure, 582. Rules, 582. Surrender to United States of right to regulate the working, etc., 584. Taxes on gross proceeds, 585. Use of other processes, etc., not affected, 584. Decisions, treasury-Excise tax law, 125. Deductions allowed, excise tax law of 1909, 129. Depreciation-Excise tax law of 1909, 132. Depreciation in coals, minerals, etc., excise tax law of 1909, 134. DESERT LAND LAWS. Abandonment of project, 805. Assignment of entry, 806. Assignment recognized, 807. Declaration, 802. Desert lands, 803. Entryman hindered by withdrawal or irrigation project, 805. Entry of desert lands restricted to surveyed public lands, 806. Extension of time, 806. Map, 803. Notice of fraud, 807. Patent, 804. Patent to assignee, 807. Persons permitted to complete title notwithstanding contest, 807. Relief of assignees in Imperial county, 807. Rights heretofore accrued, 804. Second desert land entry, 806. States affected, 803. DESERT LAND REGULATIONS. Actual tillage, 797. Affidavit showing right to be excused, 801. Application for extension, 799. Contests and relinquishments, 800. Desert land entries within a reclamation project, 800. Engineer's report, 801. Entryman may proceed independently, 802. [References are to Pages.] DESERT LAND REGULATIONS-Continued. Entrymen who expect to secure water from the government, 802. Extension of time for making annual proof, 801. Extension of time in submitting proof under certain conditions, 798. Final certificate to heirs or devisees, 799. Final proof, 801. Final proof on entry prior to act of March 28, 1908, 799. Irrigation, cultivation and water rights, 796. Main and lateral ditches, 796. Making proof, 796. Notice of abandonment of project, 802. One-eighth portion irrigated, 796. Payments, 799. Persons affected, 800. Previous rulings vacated, 802. Reclamation project carried to completion, 802. Relinquishments, 800. Steps required by laws of State for securing right to water, 797. Time not computed, 801. Where final proof not made within four years, 798. Where no final adjudication of water right can be secured, 798. Diagram of legal subdivisions of section, 26. Divorce laws-Synopsis of, 37. DOLLAR A DAY PENSION ACT. Agents not entitled to compensation, except, 684. Cheeks to be transmitted by mail, 684. Commissioner to keep record and furnish copies, 684. Date of commencement, 683. Dates of payment, 684. Double pensions prohibited, 683. For service in Mexican war, 683. Fractional payments authorized, 684. Pensions-Allowed at age of sixty-two for service in Civil War-Allowed for disability, 683. Pensions to be paid without separate vouchers, except, 684. Present pensioners and applicants entitled, 683. Provisions extended to certain classes of beneficiaries, 684. Rank in service not considered, 683. Restriction, 683. Secretary to group pensioners, 684. Domestic weights and measures, 23. Dry measure, 23. Employers' liability, 418. See Industrial Accidents. Excise tax law of 1909, 112. Excise tax law continued in force for part of 1913, 103. [References are to Pages.] Excise tax law-Synopsis of decisions, 125. Experience table of mortality-American, 29. Federal corporation excise tax, 113. Federal income tax law-Scope and operation, 80. FEDERAL INCOME TAX LAW. Additional officials, 102. Additional tax, 85. Amendments to Revised Statutes, 99. Annual list, 99. Annual return of corporations, 95. Arbitrary assessment, 100. Assessments, 89. By whom tax withheld, 108. Capital stock-Return of, 96. Certificate by member of partnership, 110. Certificate of foreign bond owner, 111. Certificate where corporation not subject to tax at source, 107. Certificate where coupon not accompanied with certificate of owner, 107. Certificates claiming exemption, 105. Certificates to secure tax exemption on foreign items, 109. Corporate net income, 93. Corporations-Assessment of, 98. Corporations-Payment of tax by, 98. Corporation tax, 92. Deductions allowed, 86. Deduction at source, treasury instructions, 104. Divulging information, 99. Excise tax continued in force temporarily, 103. Exemptions, 87. Expenses-Return of, 96. False return-Penalty, 98. First collecting agency, 105. Fiscal agencies, 105. Foreign insurance company-Net income, 94. Foreign items-Record by licensee, 109. Form of returns, 88. Future contracts to release payment, 91. Gross income-Return of, 96. Indebtedness-Return of, 96. Inspection of returns, 98. Interest coupons not taxed at the source, 106. Interest-Return of, 97. Interest when deducted as expense, 93. Invalid provisions, 104. Investigations, 99. Jurisdiction of District Courts, 101. [References are to Pages.] FEDERAL INCOME TAX LAW-Continued. License to collect foreign payments, 91. List of tax collections on foreign items, 108. Mutual fire insurance companies-Net income, 93. Net income defined, 86. Net income-Return of, 97. Net income, what excluded, 87. Nonresidents, net income of, 87. Nonreturn, penalty, 98. Normal income tax, 85. Omission to obtain license to collect foreign items-Penalty, 109. [References are to Pages.] FEDERAL RESERVE ACT-Continued. Bank not to transact business until authorized, 339. Board defined, 335. Board of directors, 339. Branch banks, 337. Branch offices, 337. By-laws for government of application by State banks, 345. Call for meetings by committee, 342. Cancellation of shares, 343. Candidates for director, 340. Capital, 337. Capital of applying bank, 345. Capital stock, 342. Certificate of increase of capital stock, 342. Certificate showing geographical limits of districts, 338. Certificate showing reduction of capital stock, 343. Circulating notes, 339. Classes of members, 340. Contracts, 339. Conversion of State banks, 344. Decrease of capital stock, 342. Discrimination, 339. Directors of branch banks, 337 Directors, how chosen, 340. Dissolution not to impair remedy, 336. District defined, 335. District reserve electors, 340. Dividend, 343. Divisions, 340. Division of earnings, 343. Election, 341. Exemption from taxation, 344. Failure to signify acceptance, 336. Federal reserve agent, 341. Federal reserve board, 346. Federal reserve cities, 335. Federal reserve districts, 335. Franchise tax, 343. Governor of federal reserve board, 346. Groups, 340. Incidental powers, 339. Increase of capital stock, 342. Insolvency of member bank, 343. Manager, 338. Members, 340. Member banks, 340. |