D.C. Revenue Proposals: Hearings, Ninety-first Congress, First Session, on H.R. 12982 ...

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Considers H.R. 12982, to revise D.C. tax laws to provide additional revenue needed to support programs. Reviews problems of municipal finance and progress of major programs supported by city government.
 

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Página 249 - of its present setting, it is seen to be a deliberate and calculated device in the guise of a tax to limit the circulation of information to which the public is entitled in virtue of the constitutional guarantees. A free press stands as one of the great interpreters between the government and the people. To allow it to be fettered is to fetter ourselves. This
Página 318 - RESTAURANT ASSOCIATION OF METROPOLITAN WASHINGTON THIS RESOLUTION adopted by the RESTAURANT ASSOCIATION OF METROPOLITAN WASHINGTON, at a regular meeting of its Board of Directors held in the City of Washington, in the District of Columbia, on February 12, 1968
Página 12 - sales price of (A) sales of food for human consumption off the premises where such food is sold, (B) sales of admission to public events, (C) sales of the services described in paragraphs (7), (8), and (9) of section 14 201 (a) of this title, and (D) sales of medicines, phar15 maceuticals, and
Página 249 - It is evident in light of this brief historical outline of taxes of this nature, that by the first amendment the Founding Fathers meant to preclude the national government, and by the 14th amendment to preclude the States, from adopting any form of previous restraint upon printed publications, or their circulation. The
Página 326 - 47-2701, all sales of tangible personal property are taxable, except those: "In which the purpose of the purchaser is to resell the property so transferred in the form in which the same is, or is to be, received by him, or to use or incorporate the property so transferred in the form in which the same is, or is
Página 322 - specifically exempts from taxation all sales and purchases of tangible personal property made for the purpose of reselling the property in the form in which the same is received by the purchaser or using or incorporating the property as a material part of other tangible personal property to be produced for sale by manufacturing, assembling, processing or refining. 47 DC Code
Página 211 - the multiple-burdens test has not survived as the criterion of constitutionality; recent decisions manifest the readoption of the 'direct burden' approach." Developments in the Law—Federal Limitations on State Taxation of Interstate Business, 75 Harv. L. Rev. 953, 1023 (1962). However, whether one looks to the potential for
Página 252 - Egeberg, Assistant Secretary for Health and Scientific Affairs of the Department of Health, Education and Welfare, stated, earlier this summer: I firmly believe that one of our major priorities must be to create a national program
Página 25 - (2) AMOUNT OF UNDERPAYMENT.—For purposes of 21 paragraph (1), the amount of the underpayment shall be 22 the excess of— 23 "(A) the amount of the installment which would be 24 required to be paid if the estimated tax were equal to 80
Página 6 - and 10 drugs not made on prescriptions of duly licensed physi11 cians, surgeons, or other general or special practitioners 12 of the healing art; 13 "(2) the rate of tax shall be 5 per centum of the gross receipts from sales of or charges for any room or

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