 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 - Page 3441979Full view - About this book
 | 1880 - 1956 pages
...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... | |
 | 1880 - 952 pages
...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... | |
 | United States. Comptroller of the Treasury - 1884 - 680 pages
...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... | |
 | United States. Bureau of Animal Industry - 1898 - 752 pages
...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... | |
 | United States, United States. Congress. Senate. Committee on Finance - 1890 - 202 pages
...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... | |
 | Minnesota - 1891 - 1058 pages
...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... | |
 | United States - 1894 - 222 pages
...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... | |
 | United States - 1900 - 482 pages
...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... | |
 | United States - 1911 - 518 pages
...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... | |
 | United States - 1911 - 550 pages
...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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