The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-09-20
The New Tax Law.
DUTIES OF CITIZENS.


any tax, license, or duty, under the provis
ions Of the act, giving their several rates
and the aggregate amount, aootriing to
forms prescribed by the Commissioner 0
Internal Revenue. The time for furnishing
the list this year will doubtless be soon an
nounced.
Any person giving incorrect lists, ant
convicted of intent to dcfraud ia any circui
or district q. s. court, shall be fined sun
not exceeding $500 with the costs, and shall
have no right Of appeal from the sworn ap
praisement, to be made by assessors, who
are authorized to enter upon any propert,
for the purpose Of this valuation. 7af
Neglect or refusal to give this list empow
ers the assessor to make it, and subjects tn
offender to an additional tax of SO per cent
and forfeiture Of slOo to the U. S. togeth
er with costs Of suit for its recovery.
Persons owning tho property In other dis
tricts may make out lists of such property
which the assistant assessor must forward
to the assistant assessors of tn. districts
where the property is situated, who shal
return it, approved or corrected, for collec
tion in the district where owner resides.
Appeals iom action Of assistant assesso,
to assessor must be made in writing, ant
specify the ground Of complaint.
Penalty for neglect to pay taxes assessed,
within time specified. is 10 per cent. addi-
ton.
Property Of persons living in other coun.
tries may be sold for unpaid taxes, and sur
plus to be deposited in Treasury subject t.
owners orders.
Any owner Of breweries or other building
which this law authorizes the Collector to
enter and inspect, who shall refuse snch en-,
trance, or any other person who shall in any
way obstruct any collector in performance
of his duty, shall forfeit to the U. S. the sum
five hundred dollars,
The penalty for false swearing iu any pro,
ceeding under this act is the same as that
now provided by laws of the United States
for the crime ofperury. ~
In case of distraint, any persons deem,ng
themselves aggrieved, may apply to the as
SCISSOR, who. after full investigation of the
case. shall forward such evidence as he or
the compliments shall consider material to
the Commissioner, who shall decide. Any
excess of or unjus. taxes may be refunded
from Treasury. t
MISCELLANEOUS PROVISIONS.
Upon certain professions and trades, Il
censes are imposed, to be obtained annually
after August /, 1862. Application for Ii:
cense must give name. residence, and full
particulars of business. Thrice the amount
oflicense is imposed as penalty for neglect
to obtain it. Specific or ad calorem duties
are laid upon manufactures and products
Thirty days after act goes into effect, manu-
facturers must file full statement Of their bus
mess and within first ten days of each month
must render an account of sales and pro-
ducts, and pay duties. Tri-monthly stat e.
ments must be rendered by distillers. Ten
days. delay exposes to seiaure of real or per.
sonal property to satisfy amount, Duties
are lien on goods manufactured for other
parties. Articles made for family oonsump.
ton exempt up to $500 per wear. also al
other goods to that amount, except spirits,
ales. and tobacco. Assessors to make state
ments Of manufactures, in case Of failure on
part of owners TO supply them. Auction
eers pay one-!snth Of one per cent, on gross
sales, and must report monthly under pen-
atty of $500. A per-capita tax laid on all
slaughtered oxen, sheep, and hogs, under
penalty Oslo each. Duty Of three PEI
cent. collected on all gross receipts for pass
engers carried by steam or crossing toll
bridges. Ferries and horse cars pay ont
and half per cent. Railroad bonds and all
classes OF bank corporations pay three per
cent. on dividends paid. Insurance com.
panies pay one per oent. on !premiums re
ceived. All United states salaries ove'
$500 are taxed three per cent. on the sur
plus tax retained out of salary by disburs
ing officers, Passports pay $3 each. Ad
vertisements pay three per cent; papers un.
der 1900 circulation, OF any publication re-
ceiving less than 81 600 annually Tor adver
tlsements are exempt.
Annual incomes exempt up to $6oo-be
tween that and &1O 600 nav three per cent