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" Special taxes shall be imposed as of the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case, the tax shall be reckoned for one year, and in the latter, it shall be reckoned proportionately... "
Code of Federal Regulations: 1949-1984 - Pagina 344
1979
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The Federal Reporter: Cases Argued and Determined in the ..., Volumele 1-2

1880 - 1956 pagini
...hereinafter provided." Section 3237 provides "that all special taxes shall become due on the first day of May in each year, or on commencing any trade or business...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately from the first day of the month in which the liability to...
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The Federal Reporter, Volumul 2

1880 - 952 pagini
...hereinafter provided." Section 3237 provides "that all special taxes shall become due on the first day of May in each year, or on commencing any trade or business...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately from the first day of the month in which the liability to...
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Decisions of the First Comptroller in the Department of the ..., Volumul 5

United States. Comptroller of the Treasury - 1884 - 680 pagini
...Statutes provide as follows : " SEC. 3237. All special taxes shall become due on the first day of May, in each year, or on commencing any trade or business...shall be reckoned for one year ; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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Annual Report of the Bureau of Animal Industry for the Year ...

United States. Bureau of Animal Industry - 1898 - 752 pagini
...Jnly ' of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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Comparison of the Customs Law of 1883 with the New Law of 1890: With Index ...

United States, United States. Congress. Senate. Committee on Finance - 1890 - 202 pagini
...day of July, eighteen hundred and ninety -one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such...shall be reckoned for one year ; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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Executive Documents, Minnesota ..., Volumul 2

Minnesota - 1891 - 1058 pagini
...rates severally prescribed. SEC. 3237. All special taxes shall become due on the first day of May, in each year, or on commencing any trade or business...shall be reckoned for one year; and in the latter case it shall lie reckoned proportionately, from the' first day of the month in which the liability...
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The Tariffs of 1890 and 1894 on Imports Into the United States, and Customs ...

United States - 1894 - 222 pagini
...day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900 - 482 pagini
...taxtobe'luoJuly, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, orón commencing any trade or business on which such tax...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first: day of the month in which the liability...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1911 - 518 pagini
...day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 pagini
...day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such...shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to...
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