New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01
OF ay-leaves accompanying tue same pay is required

or received, duty OF per centutn ana the person.
Or persons, firm or company, owning, possessing or
having the care or management OF any ana every
such newspaper other publication as aloresall
shall make list or return quarterly, commencing 80
heretofore mentioned containing the groes ann uni
OF receipts as aforesaid and the amount OF ohties
which have accrued thereon and render the same 10
the Assistant Assessor of The respective districts
where such newspaper, magazine, review, OF other
literary or news publication Is or may We published
which lis, or return shall have annexed q declara-
ton under oath or Affirmation, TO be made according
TO the manner and form which NAV be from tine 70
time prescribed by the Commissioners Of Internal
Revenue OF the owner, posseesor, or person having
the care or management OF such newspaper, maya
zme review or other publication, as Aforesaid, that
the same IL true and correct aud shsll also monthly
quarterly and az the time OF making sald list or re-
turn nav 10 the Collector or Deputy Collector o.
tie district, as aforesaid, the full amount OF SAID
Guties aud IN care Of neglect or refusal 10 comply
with any OF the provisions contained IN thls sec
ton, or to make ana render said list or return, as
aforesaid for the space Of thirty days after the time
when said list or return ought to have been made,
as Aforesaid the Assistant Assessor OF the leciVe
districts shall proceed 20 estimate the duties, as
heretofore provided in other cases OF delinquency
and in Of neglect or refusal 10 pay the duties, az
Aforesaid for the space Of thirty days otter SAID
duties become dae aud payable said owner possessor,
or person or persons having tue care or management
OF said newspapers or publications. as aforesaid, shall
pay, IN addition thereto, penalty OF D y cent on
The amount due; and in case Of fraud or eyaslon,
whereby the revenue is attempted to be deirsuded,
or the duty withheld said owners p0sseisOrs, or per
son or persons having the care or management Of
said newspapers or other publications. as aforesaid,
shall forfeit and pay penalty OF $500 for each
oieDse, or for any SUN fTaudueEtly Unaccouned lori
ami all provisions in this act, N relation to Hens
assessments, and collection not moon paibie here
with s1all apply 70 this section, and objects herein
embraced: Provided, That, In al cases where tho
rate or price OF advertising Is tx-d BY any law OF
the United States, State, or Territory, II shall De
lawful tor the company person or persons, pu0bsh-
ing sald advertisements, 10 add the duty or tax
im posed by this act TO the price Of said advertise
mcuts, any lazy, as aforesaid, 70 the contrary not
withdrawing: Provided further: That the receipts
for Advertisements TO the amount OF s. 600, by any
person OF persons, firm, or c0mpany, publishing any
newspaper, magazine, review, or other literary,
scientific, or news publication, Issued periodically,
email be exempt from duty: And provided further,
That Ill newspapers whose circulation does not ex
coed 1900 copies shall We exempted from all taxes
Tor advertisements.
Income Duty.
SIC. 50. And be II further enacted, That
for tie purpose of modifying and re-enaciing, as
herclnaiier provided, much of an act, entitled
" An act 10 provide increased revenue from IMPORTS
10 psv interest on the public debt and Tor other pur
~ co. approved 9TH Of August, 1851, as relates 10
an income ,ax; that lie 20 ray, sections ~ J0-e%cert
Z
d,positaries-and u, DO, and tho same are hereby,
rCIealcd.
SIC 20. And be- It further enacted, That
there shall be levied collected and paid annually
upon tho annual gains, profits, or income OF every
person residing ia the United States, whether de-
rived rom any kind Of properly, rents, interest
diyldeud, salaries. or from any profession, trade
em9loy mont or vocation CARED on IN Jhe In ted
States or cse where OF from any other source what
ever except ~ hereaatter mentioned, If such ANIMAL
gains, profits, or income, exceed The sum oi SVJJ,
sud DO uOi exceed the Gum Of $4,000, dnty OF ;
g cent Oh the amount II such annual gcins, profits
or iuccrc oyer and above The sad sum OF s5o0; il
said income exceeds the Sum OF $4,000, daty OF
g. cent UPON the thereof exceeding sbOO; and
upon the annual gains prohts, or income, rent,
and dividends accrumg upon any property, seeaIl-
tic. aud stocks owned in the United states by
envy citizen Of tie United States residiog abroad,
cA,ept rs hereinafter mentioned and not IN the
employment Of the Government OF the United
States, there ,hsI be levied collected, aud paid
duty OF ; per Cehtum.
So. FL And be it further enacted, Tfat
in estimating said annual gains, profits OF income,
al other national, state, aud local taxes, lawfully
afseped upon tho property other sources Of income
Of any persou rs aforesaid rom which said annual
eanr proits, income Of such person Is or shoulf
be derived stall be first deducted from the gains,
profits, OF income Of the person persons who sciu
ally nav the same. Whether owner or tenant and all
cams. proGts or income derived from sglaTies of
obi ers OF payments To per5ons IA the civil, military
naval Or other service Of the United STATES, nclud
inc Senators aud Members Of Congress, except
above 5000 derived from inteIeat or dividends Oh
stock, capital, or deposits IN any bank trust conf
many or eaynCs institution iusuuAce. gas, taitge,
eXI ress telegraph, steamboat teny-bolt, or rail-
road company, or corporation, or on any bonds or
other evidences Of indebtedness Of any railroad COM
pany or other corporation, which shall have been
sse sed paid by said banks, trust c0npaIe saw
ngs Institutions, insurance. gas, bridge, Telegraph
steamboat, ferrybOat, express, or railroad oomIa-
rigs as aforesaid or derived from advertisements or
any articles manufactured, upon which specific stamp
or al yalorem duties shall have been directly as
essed and paid shall also be deducted and the duty
herein provided Tor shall be assessed aud collected
upon the income for the year ending he Jlst day OF
December next preceding the time for levying and
collecting said duty, that is to say, the Let day Of
MAY, 1863 and in each year thereafter: Provided,
That upon such portion OF said gainf prof or n
come whether subject % q dniy az provided IN THIS
act OF per oenium or of per centum, which shail
be derived from interest upon notes, bonds or other
securities Of tho United States, there shall be levied
collected, and paid duty not exceeding ana OF
per cehtnm anything In this act TO The contrary not
withstanding.
SIC. %. And be it further enacted, That
the duties on incomes herein imposed shall be due
and payable on or before the Both DAY of june IN 1
the year 1863 and in each year thereafter until and
including the year 1866, and no longer; and 10 any
sum or sums Annually due and unpaid Tor 80
DAYS after the 30th of June aforesaid and for ten
dave after demand thereof by the collector, there
shall be levied in addition thereto, the tum Of iiye
per ceutem on the amount Of duties 70 unpaid, az
repay except from the estates of deceased and IN
solvent pereons and If any person or persons, or
party liable to pay such duty, shall neglect or re-
usc TO yay the same, the amount due shall be lien
in favor OF the United States from the tine il was 20
due until paid, with the interest," penalties and costs
that may accrue in addition thereto, upon all the
property ana rights to property, stocks, securities,
and debts Of every description from which the in
come upon which said duty assessed or levied shall
have accrued or may should accrue; and 10 de- |
fault OF tue payment OF said duty for the space OF
l. hill 80. H,.,I