Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898
U.S. Government Printing Office, 1902
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act of March advised affixed agent agreement allowed amended amount approved association authority bank bills of lading bonds broker cents charge cigars claim collected collectors of internal COMMISSIONER OF INTERNAL Company Congress Constitution containing corporation court dealers decision delivered district dollars duty effect engaged exchange exempt export fact follows Form Government held hundred imposed included instant interest INTERNAL REVENUE internal-revenue issued J. W. YERKES July June 13 legacy less letter liquor manufacturers meaning memorandum merchandise OFFICE OF COMMISSIONER opinion packages paid paragraph parties payment person pounds present purchase question rebate receipt received record referred regarded regulations reply respect Respectfully retail Revised ruling Schedule securities sell snuff sold special tax spirits stamp tax statute thereof thousand tobacco trade transactions TREASURY DEPARTMENT United Washington
110. lappuse - 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...
109. lappuse - 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.
110. lappuse - ... intended to endure for ages to come, and, consequently, to be adapted to the various crises of human affairs.
109. lappuse - 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.
33. lappuse - 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...
109. lappuse - 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.
29. lappuse - ... 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.
218. lappuse - 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.
106. lappuse - ... 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...