Board of Revenue

“ The state board of equalization is one of the instrumentalities provided by the state for the purpose of raising the public revenue by way of taxation. In regard to corporations of the class of which the appellee and the other corporations involved here are members, it is the duty of that board to make an original assessment upon them. From the decision of the board in making such assessment no appeal is provided for, and each decision is therefore conclusive, except as proceedings for relief may thereafter be taken in the courts. ”

“ The Commissioner allowed only value at date of destruction. The Board of Tax Appeals held with the taxpayers but the Circuit Court of Appeals reversed the Board's ruling.
Decision in No. 180 is governed by the Revenue Act of 1934; [2] in No. ”

“ And on account of this power the Financier should have no accounts with the public himself, but wherever expenditures are necessary in his department, he should employ proper persons therein, subject to the same powers and modes of accounting with every other person employed in expending public property; or if of necessity he shall at any time have accounts with the public, Congress can appoint a committee, or special board, to examine and settle his accounts. ”

“ The franchise tax embraced in the last of the foregoing enumeration is not assessed by the local authorities, but by a board of valuation and assessment, composed of the state auditor, treasurer, and secretary of state, for it is said in section 4077, 'The auditor, treasurer and secretary of state are hereby constituted a board of valuation and assessment for fixing the value of said franchises,' and a subsequent sentence makes the state auditor the chairman of the board. ”

“ Each collector of internal revenue shall, under regulations of the Commissioner of Internal Revenue, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid. ”

“ The term 'trade or business' includes the performance of the functions of a public office.' This amendment, added by the Revenue Act of 1934, § 48, 48 Stat. 680, 696, was merely 'declaratory of existing law'. ”

“ Even the auditing of the corporation's accounts is commonly vested in such officers of the corporation, who have none but a formal, if any, direct connection with the governing board. The governing board, or more commonly a committee of the board, on the other hand, will then formally review the balance sheets and bundles of vouchers duly submitted by the corporation's fiscal officers and their clerical force, -- with such effect of complaisant oversight as will best be appreciated by any person who has bad the fortune to look into the accounts of a large corporation. ”

“ The system of control over the expenditure of the Company's money is a very complete one. The general theory is that no expenditure is incurred without the direct sanction of the directors, expressed by a minute of some committee approved by the board. The district officers are, indeed, allowed to make small necessary payments, but for these vouchers are submitted monthly and, after being carefully examined, are passed by the Finance Committee. ”

“ All the purchases and sales that are offered on account of the treasury and exceed $500 shall be made necessarily by the board of sales, which, in the capital of each department, shall be composed of the superior chief of the treasury, the departmental treasurer, the first alcalde, the attorney-general of the treasury and the auditor of the treasury, who shall act as secretary. ”

“ XXXII. Should the total annual revenues of the Board not be sufficient for the payment of interests and the amortization of the capital to be borrowed for carrying out the works, for keeping up the completed works, and for the service in general, the Board shall have the power to increase in the same proportion the various taxes on shipping on land and houses, and on trade, to a figure sufficient to supply its recognized needs. ”

“ On the termination by statute of the Revenue Commission, in January, 1866, its chairman was appointed to an office specially created by Congress, for a period of four years, with the title of "Special Commissioner of the Revenue" of the United States ”

“ I think we do as well as we can considering the Pile of Business every Morning laid on our table. In order that the Affairs of the Treasury may be better attended than they possibly can be by Members of Congress who are obliged to give their Attendance in the House we have establishd a new Board to consist of a Treasurer Comptroller Auditor & two Chambers of Accots of three each. These officers are all chosen from without Doors. We are taking Measures for the Appretiation of the Currency. Every Adept in financiering is busily employd and I hope we shall before long agree in an effectual Plan. ”

“ The result is an enormous disparity and discrimination between the various assessments upon the corporations. The most important function of the board, that of equalizing assessments, in order to carry out the provisions of the Constitution of the state in levying a tax by valuation, 'so that every person shall pay a tax in proportion to the value of his, her, or its property,' was, in this instance, omitted and ignored, while the board was making an assessment which it had jurisdiction to make under the laws of the state. ”

“ The Department of Finance and Justice shall embrace within its executive control the Bureau of the Insular Treasury, the Bureau of the Insular Auditor, the Bureau of Customs and Immigration, the Bureau of Internal Revenue, the Insular Cold Storage and Ice Plant, a Bureau of Banks, Banking, Coinage and Currency, and the Bureau of Justice. ”

“ The board of directors shall have power to establish such rates of toll for the conveyance of persons or property upon the same, as they shall from time to time, by their by-laws, determine, and to levy and collect the same for the use of the said company. ”

“ The oldest director is regularly elected to the office of governor of the Bank, and the next oldest to that of deputy governor, both serving two years, the deputy governor regularly succeeding to the office of governor, and the ex-governors forming the life members of the board and constituting a kind of advisory council to the governor, and known as the Board of Treasury. ”

“ The question is whether this statute precludes the subjection of the deputy internal revenue collectors to the civil service rules. The Administration contends on the authority of “the highest legal opinion the Treasury Department could get,” that it does. ”

“ The office of Commissioner of Internal Revenue is one of the most arduous and responsible under the Government. It falls but little, if any, short of a Cabinet position in its importance and responsibilities. I would ask for it, therefore, such legislation as in your judgment will place the office upon a footing of dignity commensurate with its importance and with the character and qualifications of the class of men required to fill it properly. ”

“ As a spending department the office of Works still has a close connexion with the Treasury, while the Treasury draws supplies from those land revenues which fall into the office of Woods and Forests.
Commissioners of Woods, Forests and Land Revenues: Auditor of Land Revenues:Office of Land Revenue Records and Enrolments The existing Commissioners of Woods, Forests, and Land Revenues, though constituted by statute, are the nearest representatives of the old Accountants for the Land Revenues of the Crown who appear in the table. ”

“ While the boards and commissions appointed by Administrator Dru were working out new tax, tariff and revenue laws, establishing the judiciary and legal machinery on a new basis and revising the general law, it was necessary that the financial system of the country also should be reformed. ”

“ These expenses were to be borne by the cities, towns, and parishes of the district, and apportionments or estimates thereof were to be made annually by the board against each of the cities and parishes, which were to be 'binding upon the respective cities and towns interested therein,' and the cities, towns, and parishes were empowered and directed to annually levy and collect taxes to raise the sums of money so estimated and apportioned, to be paid over to the state treasurer, and constitute a fund to be paid, out on warrants as provided. ”

“ Art. 56. When a new Budget cannot be established, the Budget of the previous year will be used. The same procedure will be adopted when the Budget fails to pass at the time when the fiscal year has begun.
Art. 57. When the closed accounts of the receipts and expenditures of the nation have been audited by the Board of Audit, they shall be submitted by the President to the Li Fa Yuan for approval.
Art. 58. The organization of the Board of Audit shall be fixed by the Provisional Constitution Conference. ”

“ A Department whose revenues have increased from $19,772,000 in 1870 to $52,700,000 in 1888, despite reductions of postage which have enormously reduced rates of revenue while greatly increasing its business, demands the careful consideration of the Congress as to all matters suggested by those familiar with its operations, and which are calculated to increase its efficiency and usefulness. ”

“ This question depends upon the meaning to be given to numerous sections of the Revised Statutes to be found in title 35, 'Internal Revenue.' Those statutory provisions must be considered as a whole, in order that the purpose of congress in enacting them may be understood. ”

“ It shall be the duty of said board to see that all taxable property within the county is assessed and returned at its just and fair valuation and that valuations as between the individual taxpayers are fairly and justly equalized so that each taxpayer shall pay as near as may be, only his proportionate share of taxes. ”