Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07

for sale any cattle, calves, sheep o.
hogs, shall be required to make ant
render list at the end of each anC
every month to the assistant assessor
of the district where the business is
transacted, stating the number of cat
tie, calves, if any, the number of hogs
IT any, and the number of sheep, i
any, slaughtered as aforesaid, will
the several rates of duty as fixed there
in in this act, together with the whole
amount thereof, which list shall have
annexed thereto declaration of said
person or persons, agents or employees
thereof, as aforesaid under oath or af
iirmations, in such manner and form
as may be prescribed by the Commits
sioner of Internal Revenue, that the
same is true and correct, and shall at
the time of rendering said list, pay
the full amount of duties which have
accrued or should accrue, as aforesaid,
to the collector or deputy collector of
the district, as aforesaid and in case
of default in making the return or
payment of the duties. as aforesaid,
the assessment and collection shall be
made as in the general provisions of
this act required and in case of fraud
or evasion tho party offending shall
forfeit and pay penalty of ten dol
lars per head for any cattle, calves,
hogs, or sheep so slaughtered upon
which the duty is fraudulently with
held, evaded, or attempted to be evad-
ed Provided, That the Commissioner
of Internal Revenue shall prescribe
such further rules and regulations as
he may deem necessary for ascertain
ing the correct number of cattle,
calves, hogs and sheep, liable to be
taxed under the provisions of this act.
RAILROADS, STEAMBOATS, AND FERRY BOATS.
Sec. 80. And be it further enacted,
That on and after the first day of Au-
gust, eighteen hundred and sixty-two,
any person or persons, firms, compa-
nies or corporations owning or posses
sing, or having the care or manage
mcnt of any railroad or railroads upon
which steam is used as a propclling
power, or Of any steamboat or other
vessel propelled by steam power shall
bc subject to and pay duty of three
per centum on the gross amount of
all the receipts of such railroad or
railroads or steam vessel for the trans
portation of passengers over and upon
the same and any person or persons,
firms, companies, or corporations, OWN
ing or possessing, or having the care
or management of any railroad or
railroads using any other power than
steam thereon, or owning, possessing,
or having the care or management of
any ferry-boat, or vessel used as u
ferry.boat, propelled by steam or
horse power, shall be subject to and
pay a duty of one and half per
ccntum upon the gross receipts Of
such railroad or ferryboat, respective
ly, for the transportation of passcn-
gers over and upon said railroads,
steamboats,, and fcrry-boats, respcc-
lively; and any person or persons,
firms, companies, or corporations, own
ing, possessing, or having the care or
management Of any bridge authorized
by law to receive toll for the transit
of passengers, beasts, carriages, teams
and freight of any description over
such bridge, shall be subject to and
pay duty of three per ccntum on the
gross amount of all their receipts OF
every description. And the owner,
possessor, or person or persons hav'
ing the care and management of any
such railroad, steamboat, fcrry-boat,
or other vessel, or bridge, as afore.
said, shall, within five days after the
end of each and every month, com
mcncing as hereinbefore mentioned
assessor of the district within which
such owner, posscssor, company, Oh
corporation may have his or its place
of business, or where any such rail
road, steamboat, ferry-boat, or bridge
is located or belongs, respectively
stating the gross amount of such re-
ceipts for the month next preceding
which return shall be verified by the
oath or affirmation of such owner,
posscssor, manager, agent, or other
proper officer, in the manner and form
to be prescribed from time to time by
the Commissioner of Internal Revc.
nuc, and shall also, monthly, at the
time of making such return, pay tC
the collector or deputy collector of the
district the full amount of duties which
have accrued on such receipts for tho
month aforesaid and in case of neg
lect or refusal 10 make said lists OIL
return for the space of five days aftcl
such return should be made as afore
said, the assessor or assistant assess
or shall proceed to estimate the ain
cunt received and the duties payable
thereon, as hcreinbefore provided il
other cases of delinquency to mak'
return for purposes of assessment
and for the purpose of making sue
assessment, or of asccrtaining the Col
rectncss of any such return, the book
of any such person, company, or col
poraton shall be subject to the il
spection of the assessor or assistan
assessor on his demand or reques
therefor and in case of neglect O
refusal to pay the duties as aforcsai
!, when the same have been asccrtaine
} as aforesaid, for the space of iiv
days after the same shall have becom
, payable, the owner, posscssor, or pei
: son having the management as afort
+; said, shall pay, in addition, five pc
!. centum on the amount Of such duties
!, and for any attempt knowingly I
: evade the payment Of such duties, Ii
d said owner, possessor, or person ha
J. ing the care or management as afor
7, said, shall be liable to pay penalt
D of one thousand dollars for every sue
r attempt, to be recovered as provid,
), in this act for the recovery of pena
II ties; and all provisions Of this a
II in relation to liens and collections
distraint not Incompatible herewi
l. shall apply to this section and the {
h iects therein embraced Provide
IL That all such persons, companies, a
= corporations shall have the right
H. add the duty or tax, impoScu here