Abbildungen der Seite
PDF
EPUB

Provisions of the

CONSTITUTION AND STATUTES OF THE

UNITED STATES

Cited in the Opinions

CONSTITUTION OF THE UNITED STATES

Article I (Legislative Department):
Section 2 (House of Representatives) :

Pago
Clause 3 (Apportionment).

89 (partial text in note 4) Section 9 (Powers denied to Congress):

Clause 4 (Capitation and direct taxes)----- 89 (partial text in note 4) Amendments : I (Religion, free speech, etc.) : Freedom of speech; assembly

31, 34 IV (Searches and Seizures)

69, 76 V (Rights of persons : indictment; double jeopardy; self-incrimina

tion; due process; private property):
Double jeopardy--

21, 27 Due process of law.

89, 91 Private property

187, 188 XIV (Rights of citizens) :

Section 1 (Citizenship; privileges and immunities; due
process; equal protection):
Due process of law.---

28, 31, 34, 63, 66, 105 Equal protection of the laws.

105 XVI (Income tax).

110, 116 REVISED STATUTES OF THE UNITED STATES

Title XXXV. Internal Revenue:

Paco
Chapter Two. Of Assessments and Collections:
$ 3207. (Proceedings in chancery to subject real estate to pay-

ment of taxes). As amended in full by $ 1030 of the Revenne
Act of 1924:
(b) (Enforcement of prior private liens). 43 Stat. 350
351..

90 (note 8)
§ 3224. (Prohibition of suits to restrain assessment or collec
tion of taxes) ---

43, 46, 59 (note 14) 8 3226. (Suits for recovery of taxes wrongfully collected) ---

40 (note 11), 42 (partial text in note 16), 58

[ocr errors]

UNITED STATES CODE

(Enacted titles. For section citations, see pages 202–203, 205)

Statutes at Large

Title

Date of Enactment

Chapter Section

Volume Page

10, Armed Forces.

1956, Aug. 10. 1041 18, Crimes and Criminal Procedure. 1948, June 25. 645 28, Judiciary and Judicial Procedure. 1948, June 25- 646

[blocks in formation]

STATUTES AT LARGE OF THE UNITED STATES

Date

Pagi 1791, March 3, c. 15 ("An Act repealing, after the last day of June next,

the duties heretofore laid upon Distilled Spirits imported from abroad, and laying others in their stead; and also upon Spirits distilled within the United States, and for appropriating the same”), 1 Stat. 199–214: 8 23. (Collection of duties on stills; distraint and sale of goods of delinquent). 1 Stat. 204.

43 (note 19) 1833, March 2, c. 57 (“An Act further to provide for the collection of duties lon imports”), 4 Stat. 632–635 : 8 2. (Jurisdiction of circuit courts; property in custody irrepleviable, etc.). 4 Stat. 633.

70–80 (partial text) 1839, March 3, c. 82 (“An Act making appropriation for the civil and diplo

matic expenses of Government for the year eighteen hundred and thirty-
nine"), 5 Stat. 339–349:
§ 2. (Moneys id collectors of customs for upascertained duties or

duties paid under protest to be paid into the Treasury without await-
ing determination or litigation; refund provisions). 5 Stat. 348-
349.-

56 (note 6) 1845, February 26, c. 22 (“An Act explanatory of an act entitled 'An act

making appropriations for the civil and diplomatic expenses of Govern-
ment for the year one thousand eight hundred and thirty-nine"), 5 Stat.
727):
(Refund of duties paid under protest in writing).

40

(note 13), 56 (partial text in note 6), 57 1863, March 3, c. 74 ("An Act to amend an Act entitled 'An Act to provide

Internal Revenue to support the Government and pay Interest on the
Public Debt', approved July first, eighteen hundred and sixty-two, and
for other Purposes”), 12 Stat. 713–731):
8 31. (Duties illegally collected may be paid back). 12 Stat. 729.--

40

(note 13),57 (note 8) 1864, June 3, c. 106 (“An Act To provide a National Currency, secured

by a pledge of United States Bonds, and to provide for the Circulation
and Redemption thereof”), 13 Stat. 99–118:
§ 41. Last proviso of the section. (Real estate of national banking

associations not exempt from state and local taxes). 13 Stat.
111-112.

82, noto 6 1864, June 30, c. 173 (“An Act To provide Internal Revenue to support

the Government, to pay Interest on the Public Debt, and for other Pur-
poses”), 13 Stat. 223-306:
8 44. (Commissioner's authority to refund). 13 Stat. 239-240.--

(note 13), 57 (note 8) (Commissioner's authority to reimburse collectors, etc., for judgments against them). 13 Stat. 239-240.

57 (note 8) 8 116. (Income tax). 13 Stat. 281.

38, note 3 § 117. (Taxable income). 13 Stat. 281–282.

38, note 3 119. (Duties on incomes, when payable). (Use of the word "sum"). 13 Stat. 283_

38, note 4 1865, March 3, c. 78 (“An Act to amend an Act entitled 'An Act to provide

Internal Revenue to support the Government, to pay Interest on the
Public Debt, and for other Purposes', approved June thirtieth, eighteen
hundred and sixty-four”), 13 Stat. 469_487;
8 3. (Amounts collected, etc., to be paid into the Treasury daily,
without deduction). 13 Stat. 483_-

57 (note 8) 1866, July 13, c. 184 (“An Act To reduce Internal Taxation and to amend

an Act entitled 'An Act to provide Internal Revenue to support the Gov-
ernment, to pay Interest on the Public Debt, and for other Purposes',
approved June thirtieth, eighteen hundred and sixty-four, and Acts
amendatory thereof"'), 14 Stat. 98–173:
8 9. (Refunds of taxes, etc., and judgments against collectors, etc.).
14 Stat. 101–116.

57 (note 8) 8 19. (Suits for refund-appeal to the Commissioner-period). 14

Stat. 152---- 42 (partial text in note 16), 58 (partial text in note 13)

40

« ZurückWeiter »