The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

and certified by the olhor proper officer Of
said company Or corpSrasgn shall os arscept ana ois
Companies railroad corporatons and he owners
and agents thereof DIVIDENDS and on bonds
other evds Of their indebtedneee upon which inte
rest coupons payable, holden by any person
party Whatsoever and list return shall be made and
rendered within thirty days after the time hxod when
said coupons dividends become due
able, and often every NJ nths, to the Commits
sioer Of Internal Revenue which shall contain true and
faithful account OF the duties received and chargeabo
aforesaid during The time when snch duties have
crfed or should accrue, and remaining unaccouned for
and there Shall be annexed to every such list return
declaration under oath affirmation In manner and
form as may he prescribed by the Commissioner Of In
a f q
ration, that the contains true and faithful &C.
count Vi the duties withheld and received during the
and not accounted for and for any default the making
rendering Of such list return with the
annexed - Aforesaid the person or persons owning
possessing, or having the management OF such
railroad mpany or railroad corporation making such
default shall forfeit, az penalty, the Of five hun
dred doaa and In case Of any default In the making
rendering said list or Of any default in payment
Of the duty or any part thereof accrung which should
accrue the assessment collection shall be made nc
cording 70 the general provisions Of this act. 81 II
BANKS trust COMPANIES sAyNos IssTrt Tens. AND IssuR
Sec ST. And be it further mat d, That and after
inc nlst day OF eighteen hundred and
there shall DO levied collected and paid by all banks
marine life IN and stock, and mutual insurance compa
nies, under whatever style or name known called Of
the United States or Territories, specially Incorporated
or existing under general laws which may be here
after Incorporated exist Aforesaid on all dividends
in scrip money or declared due paid to
stockholders TO policy holders, TO depositors part
Of the earnings, profits, gains OF said banks trust
companies savings Institutions, or insurance companies
duty o: three per centum Provided, That the duties
upon the dividends OF life insurance companies shall M
be deemed due, TO be collected until such dividends
shall be payable by such companies. And said banks,
trust conf anies, savings Institutions, and insurance
companies hereby authorized and required to deduct
and withheld from all payments made to any person,
persons party, on account of any dividends sums
Of money that may be due payable as aforesaid
the nrst Cay Of July, eighteen hundred and sixtytwo,
the said duty OF three per centum And list return
shall be made and rendered within thirty days after the
time fixed wien such div dends money shall be
declared due and and often every mouths
the Commissioner Of Internal Revenue which stall con-
tain and faithful Of the amount Of duties
accrued which should from time TO time as
aforesaid, during tho time when such duties remain I'm
accounted for and there shall be annexed to every sue
list or return deciration under oath Affirmation
TO be made in form and manner as shall be prescribed
by the Commissioner Of Internal Revenue o. the presi
dent or other proper officer OF said bank, trust
company savings insttutio insurance company,
respectively that the same contains true ana faithful
acc unit OF the duties which have accrued or should
accrue and not accounted for and for any default in the
delivery OF such list RETURN with such declaration
insurance company making such default shall forfeit as
penalty, the OF five hundred dollars: And pro-
vided further, That the tax or duty upon dividends
specified in this shall not be deducted from dividends
or stock held by other company corporation from
the dividends whereof an equal and similar tax is to be
further That nothing in this act shall be construed to
include savings banks whose business is to receive and
take charge Of small deposits and whose annual net
profits do not exceed six per cent on said deposits
Sec So And be It further enacted, That any person
or persons owning or possessing or having the
management OF rail- Dad company railroad corpo-
ration bank trust company savings institution in
suronce company, heretofore mentioned. required
under this make and render any list or return TO
the Comm Of Internal Revenue shall, upon rem
dcng the same pay to tho said Commissioner Of Inter-
nal revenue tho OF tho duties due such list
NJ in ct,alI fnrfaf n
the sum Of five hundred dollars and In Of neglect
refusal to mako such list aforesaid or
days after the me when said list she uld have been
made and rendered or when said duties shall be-
come dee and payable, tho assessment and collection
tUfore prescribed in this act.
Sec 49, And be further enacted That on tho first day
of October, ammo Domni eighteen hundred and sixty
two and on the FIRST day u each quarter Of year
thereafter there shall be paid by each insurance compa
ny, whether inland or marine and by each individual
loss or damage by fire. by the pers OF the sea- the
duty Of oe per csntum Upon the gross receipts for pre-
miums and asscssmepts by such individual sscci tion
duty shall be pad by IL: agent q any foreign INSURANCE.
company having IN cfflce or doing business within the
United States Provided, that nothing in this act shall
b. construed 70 extend 10 mutual fire insurance compa-
les whose business s confined 10 the Of the
property Of its MEMBERS and have capital but the
premium notes OF its members, and neither collects,
nor has, nor is 70 haye any profits.
Sec S. And 10 it ,tser eactei, That the frst day
Of October next, and on the hrst day OF each quarter
thereof err shall DO made and reldeed TO the
Co m issi f,e OF Internal Revenue by oil INSURANCE.
nes, Or their afen1., OF associations or ndiyidURs
making Insurance. except lie Insurance. agents
y al ioIegn insurance mpanies, which sn.
true and faithful account Of the insurance made re-
aswed, or continued, endorsed ulun apy men policy
~ said companies, or their agents. ASSOCIATIONS or
he o =, nsmrsd me setting form
ne aa.os -serulnR thereon under this ac. and there
a De annexed to and delivered with every such quar-
cry acco ant affidavit, ia the form 10 be prescribed
by the X mrssioner Of Internal Revenue made by
Of ne officers OF said company association, or ndi
vdual by the agent In the case Of foreign company
that the statements Ia said accounts arc III all respects
just ard true; and such quarterly accounts shall be
rendered 10 the Commissioner Of Internal Revenue with
In thirty days after the expiration OF the quarter for
account, with such adavit as aforesaid, thereto an
nexed the amount u the duties due by such quarterly
counts shall be paid 10 he lommssiorcr Of Internal
and for every def 1T In Tho delivery OF such
quarterly account, with such affidavit annexed thereto,
in tho payment tho amount OF tho duties due by
such quarterly account, the company agent assoc
Rton individual making such default shall forfeit and
in addition to such duty tho sum OF hve thousand
dollars
Sec IS requires duty Of three per cent from OH
Gers in the service OF the United States.
PASSPORTS.
Sec sc. Ani be 10 fnh ced, That FOR every pass.
port issued from tho oce oil the Secretary Of STATE tor
the thirty first day OF july eighteen hanircd and sixty
two thoro shall be paid tho sum OF three dollars; which
may be aid % any collector appointed under
this act receipt therefor shall DO forwarded with
the apiicat ION or such passport TO tho oico Ut the
Secretary OF state, or any agent appointed b. him. And
the collectors shall account for all received for
ports the manner bcrcinbcfore provided And like
amount shall be paid Tor every passrt issued by any
foreign Minister Consul OF chs United States, who
shall account therefor 10 the treasury
rADyERTiskMENTA
Sec 81. And be further enacted, That and after
the day Of August, eighteen Hundred and sxt, two
there shall be levied collected and paid by any person
or persons firm company, publishing any newspaper,
magazine, review other iterary, scientific or news
issued periodically, the gross receipts
for all advertisements or all matters for the inser
ton VI which In said newspaper or other pubiica-
tion Aforesaid In extras, supplements sheets
ny leaves accompanying tho sans pay is required or ro
ceived. duty OF three per centum; and the person or
persoas firm company owning Possessing having the
OF any and every such newspaper or
other publication, as auesaid, shall make list or re-
turn quarterly, ccmnercing as heretofore mentioned
ming the amount % receipts as Tosaid and
the amount Of dutio which have accrued thereon and
ronder the the assistant or the
tive districts whore newspaper magazine review or
o her literary ows publication Is or may be published,
which list return shall have aurcxed declaration,
uider oath or affirmation, ~ be ade according to the
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