The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-08-05

96DCe IDe nHyNE OF KttpDg Of any Watch OF CaTTaRe
vuhJect 70 duty shall and may at any time during thirly
iayEafler be shall tho having or keeping
SSch watch or carriage, make like entry aud pay meht N
mannef before prescribed and On payment OF sueh pro
portion Of The duty laid this such carriage ana
she harness used herewith as the time from when ne
shall commence keeping Of such watch carriage 70
the first day The mouth OF April then ensuing shall
bear 10 the whole year shall be entitled 10 and may ue
msnd like certbcates subject to the conditions iroV"e"
10 this act
Sec. o. And be II further enacted That any person
having such watch or carriage rs the owner thereon
or having the charge, custody or possession oi 'he
same the agent Of tho owner who shall make an
untrue or defective entry, 10 ovade tho whoie or
any part OF the rate or duty justly anu truly pay
able thereon according 70 this act Shall the
PAID pursuant 10 snch untrue or detective entry and
where such untrue or defective entry hath been made or
where entry been made where there shall be
neglect Of payment after entry such person shall III al
aon 10 the OF rate duty lawfully payable, be
liable and shall urther sum Of double said amount
personal application and demand at the house, dwel
ing usual place Of abode OF such person by the proper
SeIeCOr-ono mocty Of which last sum shah be to the
uso Of the United States and the other moety thereof 20
The uso OF the cciiector-wbch duty with said addition
~ double the amount Of the same shall be collected by
Asfra0t and sale Of the goods chaeis and effects OF the
person by whom the same shall be payable. And IN
every case where the Of watch carriage shall
Of this act, the collector shah have power, and. he
hereby authorized and directed determine the class 10
watch or carriage belongs, and TO FIX the daty
geo 90. And DO il further enacted That in all cases
where any duty shall be collected pursuant TO this act
whether by dsrant or Otherwise certificate shall
granted for each watch and carriage ON which the duty
shall be paid, as hertinbefore prescribed
Bee 49, And be II further enacted, That IT, in the exc
fut0n OF this act any question shall whether my
carriage exclusively employed in the transportation Of
merchandise such carriage shall be deemed not TO be
employed unless proof to the contrary be adduced BY the
owner or keeper thereof
THE INCOME TAI.
Sec o. And be il further enacted, That persons earn
he or having profits gains and incomes, in their own
right or ID trnst, and all companies, institutions, assocs
sons corporate or not corporate and coporatos earn
Ing Or having profits gains and incomes, which profits,
gains and incomes shall be derived from sources
ether than the property by this net subjected to direct
TAI for the year preceding the first day Of April, Ammo
D0min eighteen hundred and sixty two and each year
thereafter beyond the sum OF eight hundred dollars, dc
rived from any source of business trade, or vocation
dividends OF stocks interest Of money debts salaries
interest Iegaccs annucs OF derived from other
source, within beyond the boundaries OF the United
Centum, the first day Of April in each year from and
after the passage OF this act and IN cdmpatng such
6ies tho sum of eight hundred dollars, aforesaid
oil local State taxes the wages paid for labor, and
other charges incident 10 such profits, gains and
comes not including personal and family expenses such
manner TO leave the annual net income each and
every person. excepting the deductions heretofore and
hereafter mentioned subject 10 taxation the pro
visions Of this Provided That person member
eorporator of any company Institution association
poration charged or chargeab6 with tax under this
ACT shall be required or be subjected ndv dnay TO tax
alton for his or her share Of the profits gains incomes
OF such company institution, association Corporation
which shall have been taxed under the Of hs
act, andpad in whole by said company, nsttuton
eOciaton corporations but where the income
rived from persons residing abroad but drawing money
from their property IN this country, the rate shall be five
Per cent per annum
Zee. S. And be further enacted That each every
person, company, nstiptoD association corporate or
not and cOrporator mentioned in the pre-
Cedng section shall, on the first day Of April next, and
each year thereafter statement to prepared
and verified by such person. or by the oath Of
she principal manager Of such company institution
cation corporate not corporate which statement shall
exhibit the amount Of p'ohs gains and incomes Of said
person company, institution association corporate
not corporate for the year ending sad first day
April which statement shall within thirty days from the
rst day April be lodged with the collector Of the
else internal for the district which the prnc
pal place Of business OF such person or persons company
association, insttuton corporate or not corporate
u situated; and IL shall be he duty Of gncb
conector to give public notice that he will attend
nj convenient places to receive such statement
and tho amount of tax or duty payable thereon
md shall gwa receipt or receipts for the amount paid
and any person or persons earning having profits
game incomes in bis RICH. trust, above the
sum Of eight hundred dollars hereipbefore mentioned
Or any company iDsituon association corporate not
corporate earning or having profits gains incomes
above the Of eight hundred dollars hercnbcfore
mentioned shall neglect refuse to such
en TO be made, lodged with the collector and verified
% AFORESAID the amount OF tax or duty may aud shall be
1ed by the collector, and after days notice of
amount 90 fixed il not paid, such amount may be hvod
ny distrant IN the manner prescribed in other o
delinquency by this act
DEDUCTION OF ry,EEs FER CENT ON TAG STATE QUOTA.
Sec o. And be it further enacted That any State
lawfully assume assess collect and pay the Treasury
q tho United States the direct income any and
every indirect excee duty its quota thereof i'm
posed by this act upon the State or any person
or persons, companies, institutions, associations
corporate or not corporate, in its own way and
manner by and through its officers and col
lecors that shall be lawful to for this purpose the
Aast or any subsequent valuation, list or appraisal
made by State authority for the purpose Of State taxation
therein next preceding the date when this
effect, to make any laws regulations for these pr
poses 70 h1 or change the compensation 70 oicere as
SCISSORS and collectors and any such State which shalt
give notice by the Governor, or other proper officer
thereof 70 the Secretary Of the Treasury Of the United
states before the second Tuesday February next
and each succeeding year thereafter OF intention to
assume and pay or TO assess collect and pay into the
Treasury Of the United States the direct tax income tax
and every indirect tax excise or duty imposed by This
act shall be entitled in lieu Of the compensation pay
diem aud percentage, herein prescribed and allowed to
assessors sfant assessors and collectors Of The United
states TO deduction Of fifteen per the quota
Of direct tax apportoned to such State and the gross
amount Of all other taxes herein imposed and chargeable
upon any person on persons companies institutions
Citations corporate or not corporate within such State
l9e deduction OF ineen per cenn upon all moneys le
Provided, however That the deduction shall only be
made 10 apply to such part parts Of the shall
have been actually paid into the Treasury Of the United
6tes before the last day Of juno the year 70
which such payment relates and deduction Of ten per
contum to such part parts Of the shall have
actually paid the Treasury the United States
before the last day Of September in the year to
which such payment relates such year being regarded
commencing the first day of April And provided fur
tber That whenever notice Of the Intention make such
payment in full by the State shall have been given the
going provisions ASSESSORS assistant col
Jectors, in any State giving notice. shall be appointed
unless FAM StRte snail ne III ue(uu: Ana provided
Their That the amount of direct apporlionsd to any
State chargeabe upon the prsens companies nstitu
tiOns associations, corporate or not corporate of
State, shall be liable to be paid and satisfied, whole
IN part by the release Of such State duly executed
the United States Of any qudated and determined claim
Of such State Of equal amount against the United States
Provided That Of such release such shall be
allowed the same abatement Of the Of such tax
a. would be allowed In Of payment of the same in
money.
Sec g. And be it further enacted That in case any
State after notice given Of its intention and pay
10 levy collect aud pay said herein provided ko
and apporoned TO said State chargcabIe upon the per
sons, companies institutions associations corporate or
mot corporate, Of said state SHALL in any year after the
taking effect Of this act fail TO pay tho Of said
anypart thereof provided this act in such
shall be lawful for the Secretary the treasury
Of tho United States TO appoint United States assessors
assistant assessors and collectors as in this provided
whose duty it shall be 10 proceed forthwith such
regulations the said Secretary of the Treasury shall
prescribe to collect all part of said the
though said state had not given notice assumed to
levy collect and pay sad taxes any part thereof
Sec 6s. And be it further enacted That any person
who shall be convicted of wfully taking false oath or
affirmation il any OF the III which oath or afr-
NATION is required TO be taken by this act shall be liable
the pains penalties which persons are Liable for