The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

s"ms h true and correct, and shall, at the time
n rendering said list, pay the full amount Of
duties which have accrued, or should accrue, a.
Aforesaid. to the Collector or Deputy Collector
~ the district, as aforesaid and in case of de.
fault in making the return or payment Of the
duties az aforesaid, the assessment and collec
tiou shall be made as in the general provisions
Of this act required, and in case of fraud or eva
siou the party offending shall forfeit and pay q
pepalty Of $40 per head for any cattle calves,
hogs or eheep so slaughtered, upon which the
duty 10 90 fraudulently withheld, evaded or at
tempted to be evaded: Provided that the Com.
missioner of Internal Rnvenue ehall prescribe
such further rules and regulations As he may
number of cattle, hogs. and sheep, liable to be
taxed under the provisions Of this act.
RAILROADS, STEAMBOATS, AND rERRYBoArs.
Sec. so. And be it further enacted, That on
and after the FIRST day Of August, 1862, any
person or persons, firms, companies, or corpora
lions, owning or possessing, or having the care
or management Of any railroad or railroads upon
which steam is used as propelipg power, or Of
any steamboat or other vessel propelled by steam
power, shall be subject to and pay duty of
three per centum in the gross amount of all the
receipts of such railroads for the transportation
of passengers over and upon the same, and any
persou or persons, companies, or corporations,
owning or possessing or having the care or man.
spement Of any railroad or railroads using any
other power than steam thereon, or owning, pos
sessing, or having the care or management OF
any ferry.boat propelled by steam or horse
power shall be subject to and pay duty of II
per centum upon the gross receipts of such rail.
road or ferryboat, respectively, for the trans
portation Of passengers over and upon said rail-
roads, steamboats,, vessels, and ferryboats and
any person or persons, firms, companies, or cor
porstions. owning, possessing, or having the
care or management of any bridge authorized
by law to receive toll for the transit Of passen.
genrs, vessels, carriages, teams and freight Of
any description over such bridge, shall be sub.
ject to and pay a duty of per centum on
the gross amount of all their receipts Of every
description. And the owner, possessor, or per-
Son or persons having the care and management
of any ouch railroad, steamboat, ferrybost, or
ether vessel, or bridge, as aforesaid, shall, with
Ia five DAYS after the end Of each and every
month, commencing as hereinbefore mentioned,
make list or return to the Assistant Assessor
of the district within which such owner, DOS
SCISSOR. company or occupation may have his or
its Mace of business or where any such railroad,
steamboat, ferryboat, or bridge is lscated or be
longs, respectively, stating the gross amount of
such receipts for the month next preceding, which
return shall be verified by the oath or Affirmation
of such owner, possessor, manager, agent, or
other proper officer, in the manner and form to
be prescribed from time to time by the Commits.
siouer of Internal Revenue, and shall also,
monthly, at the time Of making such return, pay
TO the Collector or Deputy Collector of the dis
trict the full amount of duties which have &C.
crued on such receipts for the month aforesaid !;
and in case of neglect or refusal to make said
lists or return for the space of Eve days, after
such return should be made as Aforesaid, the
Assessor, or Assistant Assessor, shall proceed
to estimate the amount received, and the duties
payable thereon, as hereinbefore provided in
other cases of delinquency to make return for
purposes Of assessment; and for the purpose of
making such assessment, or of ascertaining the
correctness of any such return, the books Of any
such person, company, or corporation. shall be
subject 10 the inspection of the Assessor, or As
sistant Assessor, on his demand or request there
for and, in case of neglect or refusal to pay the
duties as aforesaid, when the same have been as.
certsined % aforesaid, for the space of Eve
days after the same shall have become payable
the owner possessor, or person having the man.
sgement, as Aforesaid, shall pay, in addition, s
per centum on the amount of such duties and
for any attempt knowingly to evade the pay
ment Of such duties, the said owner, poesessor,
or person having the care or management, q
Aforesaid, shall be liable to pay penalty Of
81 900 for every such attempt-to be recovered
ssprovided in this act for the recovery of penal.
ties; and all provisions Of this act, in relation
to liens and collections by distraint not incom-
patible herewith shall apply to this section, and
the objects therein embraced: Provided, That
all such persons, companies, and corporations,
hou tho snh< -. 81 date tov I'm
posed thereby TO their rates Of fare, whenever
their liabilities thereto may commence, any limit
stions which may exist by law or BY agreement
With any person or company, which may have
paid or be liable to pay such fare, to the contra
~ Notwithstanding.
RAILROAD BONDS.
Sec 81. And be it further enacted, That on
and after the first day of August, 1852, any per.
son or persons owning or possessing, OF having
the care or management of any railroad compa.
ny Or railroad corporation, being indebted for
any sum or sums Of money for which bonds or
other evidences Of indebtedness have been is
sued, payable in one or more yesrs after date,
upon which interest is, or shall be, stipulated
to be paid, or coupons representing, the inter.
est shall be Or shall have been issued to be paid
and oil dividends in scrip or money or sumo Of
stockholders of any railroad company, as part
Of the earnings, profits, or gains Of said con,pa-
MES, shall be subject to and pay duty of 8 pei
centum on the amount of all such interest, OF
dividends, whenever the same shall be paid
and said railroad companies or railroad corpora
tons, or any person or persons owning. possess
ing, or having the care or management Of any
railroad company or corporation, are hereby au
thorized and required to deduct and withhold
from al payments made to any person, persons
party, after the first day Of August, - afore
said, on account of any interest or coupons o.
dividends due and payable 40 aforesaid, the sale
duty or sum of 8 per centum, and the duties
deducted as aforesaid, and certified BY the Pres
ident, or other proper officer Of said compan!
Or CORPORATION, shall be . receipt and discharg'
according to the amount thereof, Of said rail
road companies or railroad corporations, and tn
evnere, possessors, and agents thereof, on div
eeods and on bonds, or other evidences of thei
medicines, upon which interest or coupon
hnll ~ mar