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" The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... "
Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ... - Seite 159
von United States - 1890 - 485 Seiten
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900
...exceeding thirty days. The amount so added to the tax shall be co^^j™ whon collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes. Ruling in regard to the 50 per cent penalty in special tax cases. (25 Int. Rev. Rec., 237.) 708). The...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - 1903 - 641 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...subscribed by such collector or deputy collector shall he held itrinnt, facie good and sufficient for all legal purposes. SEC. 3177. Any collector, deputy...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 509 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes. The 100 per centum to be added to the tax to be assessed applies to that tax not disclosed by the taxpayer...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - 1911 - 321 Seiten
...exceeding thirty days. Th<> amount so added to the tax shall in all cases be collected at the same time and in the same manner as the tax, unless the neglect...manner as the tax, and the list or return so made and sub scribed by such collector or deputy collector shall be held prima facie goo.I and sufficient for...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 321 Seiten
...exceeding thirty days. TV amount so added to the tax shall in all cases be collected at the same timo and in the same manner as the tax, unless the neglect...been paid, in which case the amount so added shall be col lected in the same manner as the tax, and the list or return so made and suh scribed by such collector...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 132 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes," J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 152 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes." J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 271 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes. § 3167. This is identical with the act of August 27, 1894, c. 349, § 34, 28 US Stats. at Large, 557,...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 50 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes." K. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 434 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes." J. That it shall be the duty of every collector of internal revenue, to whom any" payment of any taxes...
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