| George Sewall Boutwell - 1864 - 352 pages
...under general laws, and on all undistributed Same duty on j ij IT ,1 \ Vi • i additions to sursums, or sums made or added during the year to their surplus or pius or co^inge»t contingent funds ; and said banks, trust companies, savings insti- fundstutions,... | |
| United States. Supreme Court - 1909 - 746 pages
...earnings, income, or gains of certain described companies, not including manufacturing companies, and on all undistributed sums, or sums made or added during the year, to their surplus or contingent funds. Strong confirmation of that view is also derived from section one hundred and twenty-one of the same... | |
| United States - 1866 - 172 pages
...inaddmons to^siuv corporated or existing under general laws, and on all undistributed Funds^ contingent sums, or sums made or added during the year to their surplus •^ xi, - x. or contingent funds : and said banks, trust companies, savings inDuty to be with- J .... | |
| Charles Noble Emerson - 1867 - 410 pages
...the United States or Territories, whether specially incorporated or existing under general laws, and on all undistributed sums, or sums made or added during the year to their surplus or contingent fund ; and said banks, trust companies, savings institutions, and insurance companies shall pay the... | |
| Frederick Charles Brightly - 1869 - 680 pages
...the United States or territories, whether specially incorporated or existing under general laws, and on all undistributed sums, or sums made or added during the year to their surplus or contingent funds ; (c) and said banks, trust companies, savings institutions and insurance companies shall pay the said... | |
| United States. District Court (Massachusetts), John Lowell - 1872 - 644 pages
...due as part of the earnings, income, or gains of any insurance company,1 and on all undistributed sum or sums made or added during the year to their surplus or contingent funds. In other words, it assesses the net annual income or gains of such corporations, whether they choose... | |
| 1875 - 722 pages
...the United States, or territories, whether specially incorporated or existing under general laws, and on all undistributed sums, or sums made or added during the year to their surplus or contingent funds, and said banks, trust cumpanies, saving institutions, and insurance companies shall pay the said tax,... | |
| Massachusetts. Commission on Taxation, 1874-1875 - 1875 - 584 pages
...9, imposed a tax us stat. at of five per centum upon all dividends, and also upon all P.ai38.'v°' sums made or added during the year to their surplus or contingent funds, with a proviso that the interest paid to depositors in savings banks should not be considered as dividends.... | |
| Massachusetts. Commission on Taxation, 1874-1875 - 1875 - 634 pages
...imposed a tax ua stat at of five per centum upon all dividends, and also upon all p.*m T° ' sums mado or added during the year to their surplus or contingent funds, with a proviso that the interest paid to depositors in savings batiks should not be considered as dividends.... | |
| William Henry Burroughs - 1877 - 970 pages
...expenses of conducting it,6 and a tax imposed by the United States revenue law on corporations, for " all undistributed sums, or sums made or added during the year to their siirplus or contingent funds," 7 includes the undistributed surplus earnings of savings banks, added... | |
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