Revenue officer

“ Imagine the revenue leviable through the agency of one hundred thousand revenue officers, collected or remitted at their discretion, according to the occupant's means of paying, whether from the produce of his land or his separate property; and in order to encourage every man to act as a spy on his neighbour, and report his means of paying, that he may eventually save himself from extra demand, imagine all the cultivators of a village liable at all times to a separate demand in order to make up for the failure of one or more individuals of the parish. ”

“ In France, the different revenue laws which take place in the different provinces, require a multitude of revenue officers to surround, not only the frontiers of the kingdom, but those of almost each particular province, in order either to prevent the importation of certain goods, or to subject it to the payment of certain duties, to the no small interruption of the interior commerce of the country. ”

“ Other questions went to the grounds of the decision of the revenue officers, and involved the extent, if at all, to which they might be examined in relation thereto. For instance, the general appraiser was called as a witness, and asked the following questions: 'Q. In making your report upon these several invoices, and in adding ten per cent. to the invoice value, did you or not take into consideration as a part of that ten per cent. any manufacturer's profit? ”

“ 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'. ”

“ There the people heard the list of fines levied in the courts; of tolls in the market, or taxes taken at the gates or in the harbour; of the “maltodes,” or sums paid on commodities for sale; of the “scot” levied on the property of individuals; of the “lyvelode” or livelihood, an income tax on rates or profits earned. They learned what means the corporation had taken of increasing the common revenue ”

“ And on the same principle a note given for a wager on the future amount of a branch of the public revenue is declared void; because it interests an individual in diminishing the production of the revenue. ”

“ In the United Kingdom the term inland revenue is used to denote that part of the revenue which is derived from death duties, stamps and other taxes, such as income tax, land tax, inhabited house duty, &c. The Board of Inland Revenue is a special department of the English civil service, with headquarters at Somerset House. ”

“ We have the Internal Revenue Collector empowered to go into your personal affairs for the purpose of seeing whether your returns for the graduated income tax are full and complete. We have the Pure Food Law, under which a vast range of production is subjected to inspection and regulation in the most minute detail. Every- where, in every direction, supervision of business is the characteristic of the day. ”

“ It is my wish that the collection of the revenue should be organised on a strictly business basis, with the same guarantees for efficiency and fidelity in the selection of the chief and subordinate officers that would be required by a prudent merchant. ”

“ If the salaries of officers, and other incidents, therefore, amount to more than ten per cent upon the net revenue of the customs, the whole expense of levying that revenue may amount, in salaries and perquisites together, to more than twenty or thirty per cent. The officers of excise receive few or no perquisites, and the administration of that branch of the revenue, being of more recent establishment, is in general less corrupted than that of the customs, into which length of time has introduced and authorized many abuses. ”

“ Of course it is of the utmost importance that a Secretary who has within his choice some of the minor plans for the management of the revenue and for the maintenance of the public credit should be carefully chosen from amongst men skilled in financial administration and experienced in business regulation ”

“ Revenue is the income of a state, and the revenue of the Post-Office Department, being raised by a tax on mailable matter conveyed in the mail, and which is disbursed in the public service, is as much a part of the income of the government as moneys collected for duties on imports. ”

“ But the third section of the act of the third of March, 1865, requires collectors to pay daily into the treasury the gross amount of all duties, taxes, and revenue received or collected in virtue of the internal revenue acts, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description whatever. ”

“ Substantial import of the third question is whether the complainants are liable under the internal revenue acts to pay a duty of one-twenty-fourth of one per cent. per month on the average amount of money which they receive and invest or loan, as described in the statement of facts exhibited in the record.
Their powers are set forth in their charter and the other acts of the legislature to which reference has been made. ”

“ The first problem on this side of expenditure is the due balancing of outlay by income. The financier has to “cover” his outlay. There is, further, the duty of establishing a proper proportion between the several forms of expenditure. Not only has there to be a strict control over the total national expense; supervision has to be carried into each department of the state. No one branch of public activity is entitled to make unlimited calls on the state’s revenue. ”

“ Thus may any Gentleman, with very little trouble, apportion his Income:—and as no two Gentlemen live exactly alike, this Table will shew, by inspection only, what branch of Expense may best be curtailed, so as to afford an addition to any other branch, and still keep his whole Expenses short of his actual Revenue. ”

“ This bank claims that the tax be assessed according to this return.' It was shown that the prescribed return and amended return were delivered to the commissioner of internal revenue on June 6, 1878, and to the collector of internal revenue, the intestate of the defendant, on or before that date. ”

“ We have repeatedly held that in defining 'gross income' as broadly as it did in § 22 (a) Congress intended to 'tax all gains except those specifically exempted.' See, e.g., Commissioner of Internal Revenue v. ”

“ Without derogating from the Receiver of Revenue’s powers and functions, the Receiver of Revenue shall annually assess the income tax returns of all elected representatives at all levels of government. ”

“ Commissioner of Internal Revenue, supra, must be deducted from the taxpayer's initial investment in the asset in order to arrive at a depreciable 'net investment.' I use the word 'investment' rather than 'cost' because 'cost' may have so many different meanings, both to the accountant and to the tax lawyer, and some of those meanings would do considerable violence to the congressional purpose for depreciation allowances.↑ Useful life is to reflect the realities of the taxpayer's actual experience rather than a possibly unrealistic conceptualized idea of inherent physical life. Massey Motors v. ”

“ The Government were fortunate in securing the services of a very competent senior commissioner, who, with his colleagues, has been able, without lowering the rate of wages, to reduce the percentage of working expenses to gross revenue from 66.69 to 54.46 per cent., and has increased the net return on capital from 2.85 to 3.60 per cent. ”

“ Those, indeed, who have had some practical experience of financial administration in Eastern countries may well entertain some doubts as to whether supervision which only embraces the expenditure, and does not apply to the revenue, will be sufficient to meet all the requirements of the case. ”

“ Among other advantages derived from the labours of the Committees of Finance, the public is accurately informed of the burthens upon it, and bow every part of its income is dispofed of. Hence we are enabled to state, with precision, the charge incurred by pensions and sinecure employments, and to compare that with the whole of the revenue, which it appears to be desirable should be done, as many well-intentioned persons have taken an impression, that if all those were put an end to, the public might be relieved from a considerable proportion of its burthens. ”

“ The chief sources of revenue are direct taxes, indirect taxes, customs duties, post and telegraph and post-office savings banks receipts, railway receipts, and profits or royalties on forests, domains and mining. ”

“ The public revenue is derived from the custom duties, direct taxes on property, licenses to trade houses, stamped paper, stamps, import and export duties, port dues, municipal duties in the capital and in the departments, duties on indirect inheritance, trade patents, cattle marks, etc. ”

“ It shall be lawful for collectors of internal revenue to receive for internal taxes and all public dues certified checks drawn on National and State banks, and trust companies during such time and under such regulations as the Secretary of the Treasury may prescribe. ”

“ In practice, the gross revenue is entered with other items of revenue in the National Accounts, and the gross expenditure with other items of general and non-productive expenditure, with the result that the net profits of the Post Office, in effect, become a source of general revenue, and are therefore applied in reduction of general taxation. ”

“ The Code exacts its revenue from the individual member's dues which, no one disputes, constitute income. When their receipt as earned income is recognized ratably over two calendar years, without regard to correspondingly fixed individual expense or performance justification, but consistently with overall experience, their accounting doubtless presents a rather accurate image of the total financial structure, but fails to respect the criteria of annual tax accounting and may be rejected by the Commissioner. ”

“ Where the ultimate controlling interest in two or more trades, professions or businesses is owned by the same person, the Commissioner shall cause the profits and losses of those trades, professions or businesses to be aggregated and a single assessment thereon shall be made in the sum of the profits. ”

“ 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. ”

“ The revenue system is based on the general property tax and there is a State Board of Equalization. Each year $100,000 is set aside for the sinking fund for the payment of outstanding bonds as fast as they become due. ”

“ A great amount of revenue is derived by state and local governments from licenses, fees and special assessments. Men and women engaged in certain kinds of business must pay to the national, state and local governments a license or fees, as merchants, peddlers, manufacturers, pawnbrokers, etc. ”

“ The payments which have been made into the Treasury show the very productive state of the public revenue. ”