Judgment Search Results Home > Cases Phrase: income tax act 1961 section 115vw maintenance and audit of accounts Sorted by: old Page 10 of about 1,888 results (0.723 seconds)

Land Company Vs. Saunders

Court : US Supreme Court

..... northwest corner of the town of albany, and thence running north about 3 degrees east, 3 miles and 65 rods, to a spruce tree marked, and from thence north about 6 degrees east, 4 miles and 95 rods, to a fir tree marked, and from thence south about 87 1/2 degrees east to the westerly line of hart's location, and to the easterly line of grafton county as established by the act approved july 3, 1875 entitled 'an act establishing the east line of grafton county,' and from thence along the east ..... referred to by name in the laws of the state, containing settlements which had been subject to the census and tax laws, if called for in a subsequent grant made by the state, as the boundary of a new grant, is such a monument as will draw to it the limits of such subsequent grant, although its exterior lines were never actually run and located on the ground, and the state will be precluded from injecting a still later grant between the two prior ones. 3. ..... in the acts for the apportionment of the state tax among the several townships of the state, the pro rata share of hart's location was fixed at eight cents on a thousand dollars in 1816; at twelve cents in 1820; at ten cents in 1824; and at eight cents in 1829. .....

In Re: the Indian Companies' Act, 1866 and of the Calcutta Jute Mills ...

Court : Kolkata

Reported in : (1880)ILR5Cal888

..... the learned chief justice was speaking throughout of an english company so formed, such as the one then before the court; and did not intend to deal with the very different case of a company indian in everything except registration; and section 194 seems to show that companies formed under act of parliament or letters patent may register in india, and may do so for the purpose of being wound up.11. i am, therefore, of opinion that this court has jurisdiction to ..... ' the section is, so far as it is material, as follows:subject as hereinafter mentioned, any partnership, association or company, except railway companies incorporated by act of parliament or act of the governor-general of india in council, consisting of more than seven members, and not registered under this act, and hereinafter included under the term unregistered company, may be wound up under this act, and all the provisions of this act with respect to winding up shall apply to such company with the following exceptions and additions:(1) an ..... its original articles of association, was held by the court of exchequer to be a 'person residing in the united kingdom,' for the purposes of income tax--calcutta jute mills company v. ..... should be a winding up in each country, i do not think there would be any insuperable difficulty in securing that no creditor proving here should gain any undue advantage, and that no contributory (if any there be) made liable here, should bear any undue burden by reason of the concurrent proceedings .....

Telegraph Company Vs. Texas

Court : US Supreme Court

..... which it appears that the express company was engaged in a business extending beyond the limits of the state in carrying merchandise of every kind, including articles of commerce, between different states, as well as goods and merchandise from foreign countries, and articles imported in the original packages; that the company was at times employed by the officials of the united states in transporting the funds of the government; that the company, which was incorporated by the ..... , the court said: "the tax is not levied until the expiration of each half-year, and until the money received for freights and other sources of income has actually page 105 u. s ..... the rule that the regulation of commerce which is confined exclusively within the jurisdiction and territory of a state, and does not affect other nations or states or the indian tribes -- that is to say, the purely internal commerce of a state -- belongs exclusively to the state is as well settled as that the regulation of commerce which does ..... following is an abstract of their argument: the act of congress "to aid in the construction of telegraph lines" confers the right to construct them over the public domain and along the military or post roads of the united states, and for this purpose authorizes the companies to use stone, lumber, and other materials found on the public land. ..... property in the state is subject to taxation the same as other property, and it may undoubtedly be taxed in a proper way on account of its page 105 u. s. .....

Hammock Vs. Loan and Trust Co.

Court : US Supreme Court

..... with the right of way, and all the real and personal property then owned or subsequently acquired, and used or appropriated for railroad purposes; also, its privileges and franchises for holding, operating, and maintaining the road, together with any income derived from the property not applied to the construction and repair of the road, the ..... and issued for the purpose of raising money as well for its mining and manufacturing business as for the completion and maintenance of its road, the chester and tamaroa coal and railroad company, an illinois corporation, executed, on the twelfth day of april, 1871, a deed of trust containing such conditions and ..... least upon the rolling stock and other movable property covered by the mortgage superior to any claim on the part of the mortgagee and those it represented, and that since the personal property was surrendered and the proceeds of its sale applied in discharge of taxes upon the real and personal property and capital stock of the corporation, ..... writs of certiorari, or amendments in process, pleading, or proceedings in law and in equity -- which are the subjects specifically referred to in that section -- we are satisfied that an application to dispossess those in control of a railroad corporation, whose road is declared by the constitution of the state to be a public highway, and to place its entire property in the hands of a receiver is not, ..... without being required to render an account of his acts, and the bill of maxwell was dismissed .....

Louisiana Vs. Pilsbury

Court : US Supreme Court

..... thirty-seventh section of the act of 1852, and the fifth section of the supplementary act of the same day, when consummated by the issue of the bonds of the city of new orleans, and their exchange for the obligations of the old city, of the three municipalities, and of the city of lafayette, constituted a contract between the city and the bondholders, and obligations of which could not be subsequently impaired by state legislation; and that the provision pledging the levy and collection of an annual tax of $600,000 ..... , increased by the supplementary act ..... 72, for the maintenance and enforcement of which the public faith of the state of louisiana and of the city of new orleans was inviolably pledged. ..... no one species of property shall be taxed higher than another species of property of equal value on which taxes shall be levied; the legislature shall have power to levy an income tax, and to tax all persons pursuing any occupation, trade, or profession. .....

Giridhari Singh Vs. Maharaja Luchmessur Singh Bahadur

Court : Kolkata

Reported in : 2Ind.Cas.646

..... court then went on to say that the defendants were tenure-holders within the meaning of the road cess act (x of 1871) and were under the 21st and 25th sections of that act liable to plaintiff. ..... these grants of pargannas were made for the maintenance of the grantees who were to enjoy the profits subject to payment of the government revenue which was to pass through the maharaja's hands as holder of ..... with interest thereon to the close of the year 1879, that sum being the amount of road cess paid by the plaintiff on account of certain villages held by the defendants within the raj of the plaintiff. ..... , however, was that the road cess was due from the proprietor of the property that is from himself and not from the plaintiff who is not the proprietor and, therefore, if the plaintiff chose to pay the cess the defendant could not be liable to him. ..... that these villages which in fact constitute the pergunndh chandi were granted to the father of the defendants for his maintenance by a former maharajah, and are in defendants' possession. ..... the terms of the sanad before us (and if the defandant's own sanad is more explicit he should have produced it) allude to the profits of the perganna as conferred upon the grantee, and if the government has by legislation imposed a cess or tax upon these profits it must come out of ..... we to hold that the plaintiff is to pay road cess from the income of this zemindari exclusive of this purganna while the grantee holds all the profits and the maharaja none? .....

Bailey Vs. Railroad Company

Court : US Supreme Court

..... and it is entirely consistent with the declaration itself to show in point of fact what was the amount of earnings accrued during the period while the income tax act was in force which had not been assessed for taxation as profits carried to construction or other account. ..... there has been a difference of opinion upon the point whether the tax imposed by this section is upon the corporation on account of its net profits or upon the income of the stockholder or bondholder, although in the present case it is immaterial which of these alternatives is adopted. ..... express terms of this section, the certificates in question, being a declaration of a dividend as part of the earnings, profits, income, or gains of the railroad company, are taxable upon the amount thereof without deduction; that the policy as well as the language of the act fixes the charge upon the declaration itself when made effectual as between the company and its stockholders, and, for the purposes of taxation, concludes both as to the amount subject to the tax, and that the rule ..... it should be borne in mind in the first place that the tax provided for in this section of the act is an annual income tax, and its subject is the interest paid and profits earned by the company for each year, and year by year, and that both by the express letter of the law and its necessary implications, the tax is not laid on any of these funds which came into being before the time prescribed in the act. .....

Miltenberger Vs. Logansport Ry. Co.

Court : US Supreme Court

..... this view of the public interest in such a highway for public use as a railroad is, as bearing on the maintenance and use of its franchises and property in the hands of a receiver, with a view to public convenience, was the subject of approval by this ..... indebtedness whatever, whether incurred by the mortgagor or by schuyler, as receiver, under the prayer of the original bill, also objecting to certain items in schuyler's account because credited or paid out without the authority of the court, or upon accounts or contracts and debts which accrued or were made and matured more than three months before schuyler became receiver, or because for indebtedness which schuyler, as receiver, had not lawful authority to incur or pay, or because ..... taxes and rights of way and back pay and supplies, making in all $201,552.32, and that it appeared that those several sums could not at that time be paid or provided for out of the current receipts of the road, and then authorizing the receiver to raise money for that purpose by issuing and negotiating receiver's certificates, due in one year from that date, bearing interest not to exceed eight percent per annum, and payable out of the income ..... before a master of claims by the holders of first mortgage bonds and coupons, and of claims to an interest in the property, and of claims against the receiver arising out of his actings and doings as such, allowing any parties interested in the funds to be derived from a sale to dispute and contest such claims. .....

United States Vs. Erie Railway Co.

Court : US Supreme Court

..... in scrip or money due or payable to its stockholders, including nonresidents, whether citizens or aliens, as part of the earnings, profits, income, or gains of such company, and all profits of such company carried to the account of any fund, or used for construction, shall be subject to and pay a tax of five percent on the amount of all such interest or coupons, dividends or profits, whenever and wherever the same shall be payable and to whatsoever party or person the same may be payable, including nonresidents, whether citizens or aliens ..... i always regarded the tax which, by the one hundred and twenty-second section of the internal revenue act of 1864, was laid upon the interest payable on the bonds and upon the dividends declared on the stock, of railroad and other corporations, as a tax on the incomes pro tanto of the holders of such bonds and stock. ..... , and said companies are hereby authorized to deduct and withhold from all payments on account of any interest or coupons and dividends due and payable as aforesaid, the tax of five percent, and the payment of the amount of said tax, so deducted from the interest or coupons or dividends, and certified by the president or treasurer of said company, shall discharge said company from that amount of the dividend, or interest, or coupon on the .....

Grant Vs. Phoenix Ins. Co.

Court : US Supreme Court

..... is indebted to the plaintiff in large sums of money, with long arrearages of interest, that said grant has not paid taxes on said real estate for a number of years, and the same are in arrears for upwards of $20,000, that said indebtedness of said defendant, grant, to the plaintiff largely exceeds the value of said real estate, and that the plaintiff has no personal security for its said debt, it is this second day of march, a.d. ..... the order for the delivery of the property is only in aid of the foreclosure proceedings, and to subject the income, pending the suit, to the payment of any sum that may in the end be ..... to state the account between the plaintiff and the defendant, albert grant, the amount due under said several deeds of trust on said real estate prayed to be sold in said bill, the amounts due said judgment and mechanic's lien creditors referred to in said bill, whether the same are liens upon any of said real estate, the relative priorities of the claims of said creditors and the plaintiff, and the value of ..... the rule is well settled that a decree, to be final within the meaning of that term as used in the acts of congress giving this court jurisdiction on appeal, must terminate the litigation of the parties on the merits of the case, so that if there should ..... appeal from the supreme court of the district of columbia syllabus a decree is not final within the meaning of the act conferring appellate jurisdiction unless upon its affirmance nothing remains but to execute it. .....