The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-23


every six mo- tbs, 10 the Csmmi of Int rnal
Rev, nue, which shall contain n true and faithful
accoant Of the datie. received aud chargeable as
Aforesaid. during the time when such du les hive
accrued, or shall accrue. aud remain unscconnted
r, and there shall bs annex d to every sach list
or nturn declara. ioa under oath or affirmation,
in m inner and form mas lie prescribed by the
CoDmsslone Of Interaat revenue. Of the. Presi-
dent, treasurer, some pfoper officer Of sal raiI-
real company or ia lrCai corporation, that the
same contains n true aud Iaithfut account of the
duties so withheld and received during the time
when su duties have accrued or should accrue,
aud not acco nu ios, and for sauy default IN the
L makiag-or reIdern 8 Of such lit or return, with
the declaration annexed as aforesaid, the person OF
persons owning, pos essing, or ayiDg the care OF
/ msla ement OF such RAILROAD company railroad
cOrpo atiop making such default, shali forfsi
penalty The sum OF $500; aud in Of any defanls
in making reud ring said list, any deEaslE 10
the payment the duty, or any part thereof &C.
cFuing or which shou accrue, the a.sess' ent aud
collection shah be made according 10 The general
Sec 50. And be it further en- cted, That on aud
iaf August l. 1862, there shall he levied, collect
ed aud paid by ali the bauks, teust c0mpaaies, aud
saving insttu ions, aud By all fire, marine, life,
inland, stock snd mutual fns arance com aanies,
under whatever style or name known ca led, OF
the Upited states Territories, sp eially incorpo
rated or exIssing under general laws,or which may
be hereafter incorporated or exist Aforesaid, on
all DIV 4 mis- IN scrIp nsoBey thereafter dtclar
ed due or paid to stockholders, TO Iolicy bodeis,
or to sspo orr, as part # the earnngs,p ohs, or
gains Of said banks trust companies, savings in
sti,ufions, or insurance companies, and on ali
sums added to their surplus or contiDgeat FUN, q
-duiy OF 8 per ceutum: Provided, That the duties
a. pon the dividends of life Insurance companies
shah not be deeued due, be collected until such
dividends sha be payable by su n compan;es.-
a nd laid banks trust companies, savings institu-
tiOns aad insurance companies, ar hereby author
-izsd and required to deduct and Withhold from all
pay ments made to any person, p rsors, or party,
-on account Oh any dividends or sums Of money that
may be due aud payable IS aforesaid, after August
l. 1852, the said duly sum of rer centum -
And a list or rcturn shall be made and rendered
within thrty days q ter the time fixed VII u such
divdendso or sums of money shall be declared due
payable. and as often every six months to the
Commissioner of Internal Revenue, which shall
contain true and fsithini account of tho amount
OF duties accrued which should accrue from
time to time as aforesaid, during the time when
such duties Iemain uuaccounted fsr, and there
shall be annexed TO every such list or return de-
claIaton, under oath or affirmation, to be made
in form and mann stall he prescribed by the
Commissioner Of Internal Rev nue., of the Presi.
dent or ,eme o. her proper officer of said bank,
trust company, savings Institution, or in-urance
company respectively, that the same contaiI l. a
true and faithful account of ihe duties which have
accrued or should accrue, and not accounte for
and for any Getsuli in the delivery of such list or
return, with suci d, carstion anne xed, the ba k,
trust company, ,or insu ancs company making such
default shall forfeit, as penalty, the sum of
$500
Sec. SO. And be it further enacted, That any
person or p<r IONS owning or p sse' siEg or having
the re or management of any ralr0rd company
or failroad corpora ion, bank, trust company,
wings init tticu, or insurance company, as here
toi0Ie IN -atoued, required under this act to make
and render any list or r-turn to the Comm;ssioDer
of Internal Revenue, shall, upon rendering the
same, pay to the said Commissioner of Internal
Revenue the amount of the duties due on s1ch list
return, and in default thereof shall f,rfoit a
penalty the sum # $500; and in # neglect or
refusal tomake such list or return as aforesaid,
for the space of thirty DAYS are. the time when
sad list should have teen made and rendered. or
when said dGt es shall have become due and paya-
bic, tie assessment ana collection shall be made
according to the genera, provisions heretofore
preecrIbed by this act. 81 r.s.a..f 10 sis5s.
Sec. ei. And be it further enac:e I, That on the
lst day of OctLber, A. ID. 1862. and on the fl st
shali be paid b5 e-ch insurance company, whether
Inland or marine, and by each individual
ciaton engaged in the business Of insurance from
loss or damage by fire, or ; the peril, ofthe
the Cuty of per centum upon the gross receipts
for premiums and assessments by such individual
association or company during the quarter then
preceding; and like duty shall be paid oy the agent
Of any foreign insurance COMPANY having Of
fee doing business wit in tie United States.
Sec IS. Aud be it fnr; her enacted That on the
1st Gay of October next, and on the fret day Of
each quarter theraaf er, account shall be
dsred to the Commsaoner of Internal Revenue
by MI insurance companies, or their agents, or
soclatloEs or individuals making insurance,
cept life insurance, including agents of all fore gn
insurance companies, which shs contain
and faithful account of the Insurance made, re-
newed or continued, or endorsed upon any open po.
lions or individuals, during the preceding quar- ter,
ssttng rth the smounf insured, and the gross
amount eceived and the dhties accruipg thereon
n der this act and there sha I be abDexed 80 and
6e iverea with every such quarterly account an
af1dayit, in the form to be trescrbed by theCom-
missio. of Internal Revenue, made by one of the
ofieers OF san esmPAny or ass1ciatien or iudivie-
ua', or by the ag mt in case Of foreign company,
that tbs statements in said accounts in all re-
just and true aud such quarterly accornt
sha be rendered to the Commissioner of Internal
Rnua thfrtV n tart fha wasro
of the quarter ior whirh they shall be made up,
aud upon rendorsag such account, with such afi :.
dsvit thereto a. nexeds or IN the payment of the
amount of the duties dus by such gu rierIy ac-
e0u,ht, the c. mpany, or agent, association, or
individual making such fault shall forfeit and
pay, in ad hii n to suSh duty, the sum of Eve
Sec Sc. Ard b. It further era-ted, That on and
after the 1st day of August, 1867 there shall be
9ssied, ctllected and paid all salaries efoffcers
or pa, mehs to pc rsOns in the civil, mill ary, ne
val, other employment or eer,ice of the United
States, Including Senators and Representatives
and Dplgalea in Congress, when exceeding the rate
of 5000 per aInum, duty Cf per centum on the
above the said 5000; and it shall be th- du-
tyof all pas masters, and all distursing officers
under the G,vsIsment of tn, United States. or in
the employ thereof, whsn making any payments
officers an person aforesa d. upon settling
and adjusting the accounts of such officers and
persons to deduct and withhold the aforesaid du-
ty of thee per centum, Ind shall, at the same
time make certificate stating the name of the Off
| GER or person frem whom SUI deduction made
and the amCunt thereof, which shall be transmit
ed-to the office OF the Commissioner of Internal
Revenue, and entered as part of the internal uu-
ties and the payroll, rereipts account of off,
| GERS or persons paying such duty as aforesaid,
| shall be made to exh bit the fact by such pay
ment.
Sec ST. And be 1t further enacted, That for
every passport issued the office of Secretary
of state after the 3lst ~ of july, 1862, there
| shall be paid the sum OF IS which amount may
be paid TO 4Ly coilecto appointed under ths act,
| and his receipts thersf shall be forwarded with
the app cation for such passport to the office of
the Secretary Of Stlto, agent appointed by m.
And the collectors shall account for all moneys
ceived for passports in the manner b, reinbefore
prov dtd. And like amount shall be paid for ev-
4 ,ery passport issued by any Foreign Minister or
Consul Of the United States, no shall account
| therefor to the Treasury. M Tssz sf.4 af
Sec. SS. And be it fur her enacted, That on and
after the 1st day of August. 1862, there shall be
levied, collected and paid by any person or per-
s~n firm or company, pubIis ing any newspaper,
magazine, review, or other literary, sceniihc, or
news publication, issued periodically, on the gross
receipts for all advertisements, all matters for
the insertion of which in said newspaper or other
publication aforesaid, or in extras,suprlements
/ sheets or, hy-eay,s accompanying the same, pay
/ Is required received, duty Of 3 per centum,
| and the perssn or persons, Rrm comoany, own
l. ing, Possessing or having The care or management
i ofauy and every such newspaper otuer pub.
: lection as aforesaid hhaii make list or roturn
quarterly commencing as heretobefore me Btioned,
containing the gross amount of receipts afore-
said, ana the amVunt of duties viii :h have accrued
Il the. con, and rendsr the ane to the Assistant As
cf the respective districts where such news
paper, magszibe, review, or literary or news pub