Laws and Resolutions Relating to the Direct and Excise Taxes

Laws and Resolutions Relating to the Direct and Excise Taxes

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1863 edition. Excerpt: ... paid on all sales of real estate, goods, wares, merchandise, articles, or things at auction, including all sales of stocks, bonds, and other securities, a duty of one-tenth of one per centum on the gross amount of such sales, and every auctioneer making such sales, as aforesaid, shall at the end of each and every Make monthly month, or within ten days thereafter, make a list oixreturn to the amount of safeTMS assistant assessor of the district of the gross amount of such sales, made as aforesaid, with the amount of duty which has accrued, or should accrue thereon which list shall have annexed thereto a declaration under oath or affirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and shall at the same time, as aforesaid, pay to the collector or deputy collector the amount of duty or tax thereupon, as aforesaid, and in default thereof shall be penalty. subject to and pay a penalty of five hundred dollars. In all cases of delinquency in making said list or payment the assessment and collection shall be made in the manner prescribed in the general provisions of this act: Provided, That no duty shall be levied-i.1. f ii i-i i T i on sales under the provisions of this section upon any sales by judicial or officers, executive officers making auction sales by virtue of a judgment or decree of any court, nor to public sales made by executors or administrators. CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE. Sec. 77. And be it further enacted, That from and after the first day of May, eighteen hundred and sixty-two, there shall be levied, collected, and paid, by any person or persons owning, possessing, or keeping any carriage, yacht, and billiard-table, the several duties or sums...show more

Product details

  • Paperback | 88 pages
  • 189 x 246 x 5mm | 172g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236659953
  • 9781236659958