American Federal Tax Reports, Volume 3

according action adopted agent alleged Amendment amount answer appeal applied assessed authority bank bill bonds capital carrying cause cent chap charge circuit court claim clause collected collector commerce Congress considered constitution construction contract corporation court decided decision deduction defendant delivered derived direct tax district dividends duty effect error evidence excise exempt exercise exist fact follows foreign give ground held imposed income interest internal revenue issued judgment Justice laid land levied limited meaning ment mining objection operation opinion paid party passed payment plaintiff present profits provisions question railroad Railway reason received referred regard regulations relation respect result rule shares stamps Stat statute suit taxation thereof tion uniformity United whole York