Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-09-25

its or income exceed the sum of ak hundred dollars.
and do not exceed the sum OF ten thou and dollars,
duty of three per centum on the amount OF such
said sum OF six hundred dollars IL said income sx
Deeds the sum oil tea thousand dollars, duty oil
per Sentu% upon the amount mercer rn
profits or income, rents, and dividends aocroing
upon any property securities aud stock owned IN
| the United States by any citizen OF the Uniteo
States residing abroad except as hereinafter men
toned and not In tbs aplOymsnt OF the soyssa-
sslIso tie and paid duty Of ase per eentum
| Sec OF. Aad b. Il hrthp enacted, That In estmH'
ing said annual gains, profits or income, whether
subject to Guty, as provided in this act, ofthree
per oentum, i've per eentum, all other national
State and focal taxes lawfully assessed, upon the
property or other OF income OF any person
a. aforesaid from whoa said annual gatns, p ohts
| or income OF suoh person Ia or should be derived
shall DO first dedact from the gains, prehts or In
come OF the person or persons who actually pay the
same whistler owner or tenant and all gains, prof
its or income derived from salaries OF officers or
payments parsons n,. - Ss, Si, nan ns,or
Representatives, and delegates in Congress, above
six hundred dollars, or derived from interest on
trust company or savings institution, insurance,
gas, bridge, express telegraph, steamboat Terry
beat or railroad company, or corporation, or on
railroad company or other corporation, which shau
have been assessed and paid by said banks, trust
companies, savings institutions, insurance, gas,
bridge telegraph steamboat, ferry boat, express or
railroad companies, as aforesaid, or derived from
advertisements, or on any articles 'nAnuiaoluteui
upon which specific, stamp, or ad yalorem duties
shall have been dire silly assessed or paid shal also
be deducted and the duty herein provided for shall
be assessed and collected upon the income Tor the
wear en- ling the thirty first day Of December next
preceding the time for lsyying and collecting said
duty that ia TO say, the first day of MAY, eigh'
thereafter; ProUidsi That upon such portion OF
said gains, profits, or income, whether subject to
duty as provided in this act of three per centum
! or i've per centum, which shall be derived from u
terest upon notes bonds, other securities OF the
United States there shall be levied, collected and
paid a duty not exceeding one and one half of one
pr centum, any thing in this act to the contrary
, notwithstanding. A.,
on incomes herein imposed shall be due aud paya-
BILE on or before the thirtieth day of june, in the
year eighteen huud ed and sixtyt lree, aud in each
year thereafter until sn1 including the year eigh-
teen hundred and siXty.six and no longer ana TO
snv sum or So ms annually due and unpaid for thirty
Says after the thrtieh ofJuue as aforesaid aud for
4 ten DAYS after demand thereof by the collector,
there shall be levied in addition thereto, the sum OF
FIVE per eentum on the amount of duties unpaid, a.
penalty except from the estates of the deoe's'd
and nsovent persons; and il any person or persons
or marty, liable to pay such duty shaI neglee, o.
refuse 10 pay the ame, he amount due shall be
lien in favor of the United States from the time
was due until paid, with the interest, penalties
and costs that may accrue in addition thereto, upon
all the property, stock securities and debts every
y description from VIII CHI the income upon which
said dity assessed levied shall have accrued
n may or should accrue; aud in default of the pay
msnt of Id duty for the space of thirty days, after
the same shall have become due, and be demanded
as aores aid said lien be enforced by dIstrant
upon such property, rights to property, stocks, Sc
II curitigs and evidences o. debt, by whOmsoeyer
a holden; aud for this purpose the Commissioner of
u Internal Revenue upon the certificate of the col
lsctor or deputy collector that said duty is due and
e unpaid for the space of ten days after notice duly
given of the levy of sue duty shall issue warrant
in form and manner TO be prescribed by said co A.
missioner of Internal Revenue, under the directions
II the Secretary of the Treasury, and by vrtue of
n such warrant there be levied such property,
a rights to property stocks, securities and evidence
y of debt further to be fixed and stated in such
~ ga and above the said annual duty,
l. terest and peualsy for non-payment sufficient for
0 sale as aforesaid the certificate of such sale by
the collector deputy collector of the sale, shall
give title the purchasers of all right title, and in
erest OF such delinquent in and to suoh property,
whether the property be real pers onai and where
the subject If sale shall be stocks the certificate of
u said sale shall be lawful authority and notice TO the
proper corporation, company or association, to re-
RI cord the the books records in the same
manner as If transferred or assigned by the person or
party holding the me- to issue certificates Of
III stock therefor in lieu OF original or prior certl-
Gates which sha be void, whether cancelled or not
and said certificates of sale of the coll eetor or deputy
collector where the subject of sale shall be seouri
u ties other evidences of debt, shall be good and
C. valid receipts tn the person party holding the
e. came az against any person or persons or other
be party holding, or claiming to hold possession OF
- such securities other evidence of debt.
nt Sec SO. And be Is farther ,naesd That it shall be
er the duty OF all persons of lawful age and all
dams and trustees whe Their su III trustees are by
to virtue of their offices ecutors administrators
- or other fduciary capacity to make return IN the
Ut list schedule provided in this act, to the prop
\
be her income the income ofsuch minors or per
NJ sons be held in trust aforesaid according
' the requirements herenbefore stated and in case
1y of neglect or refusal make such return the
no assistant shall assess the amount OF
his or her income and proce d hereafter to collect
the duty thereon in the sams manner as Is provided
for in ether OF neglect or refusal to furni
lists or schedules in the general provisions OF this
act where not otherwise incompatible, and the as
stan may increase the amount of the list
nd return of any party making such return, II ne
n sud- nv lf,O
r guardian or trustee as aforesaid shall be permit
Ii mitted to declare under oath affirmation, the
s form and manner OF which shall be prescribed by
lid the Commits Toner of Internal Revenue, that he or
in she not possessed OF income of six hundred
dollars liable to be assessed according to the provis
of ions of this act and that he she has been
or elsewhere and the same year for an income duty
or under authority of the United States, and shall
therefore be exempt from income duty IT the
or list return of any party shall have beer
n by the assistant assessor in manner as aforesaid ne
rs she may be permitted to declare, as aforesaid the
&c of his or her annual income or the amount
mt held 10 trust aforesaid and the same so declared
Va shall be received as the upon which dut are
Va TO be assessed and collected
or srAMr DUTIES
ed Sec "a And be it further enacted That and af
he ter the first day of October eighteen hundred and
IL sixty two there snail be levied collected and paid
for and in respect of the several instruments, mat
nd tera, and things mentioned and described in the
OF schedule marked 81 hereunto annexed or Tor or III
respect to the vellum, parchment, or paper upon
I'LL which such instruments matters or things or any OF
or them shall be written or printed by any person o.
Darty who shall make, sign issue thu
it So ne or for whose benefit the same shall b
ys made signed, issued the several duties or sums
We of money act down in figures against the same
he speovey otherwi,e specified or set forth in tn
as schedule
~ Sec 95. And be it further esaeed That If any per
son or persons shall make sign ISSUE or cause te
ter be made signed issued any instrument
er document paper of any kind or description what
he soeyer without the same being duly stamped fol
a. deneting he duty hereby impos ed thereon or with
out having thereupon an adhesive stamp to denote
Id duty such person persons shall incur pen
atty fifty dollars, and such instrument, document
Id or paper aforesaid, shall be deemed invalid and
ng of no effect
Ter SEC 90. And be 1t heth@ enacted, That staml
appropriated to denote the duty charged on any
or particu instrument and bearing the name OF the
all instr lment on the thereof shall be used for de
noting any other duty of the same amount or If 81
H. used the same shall be OF no avail.
n SEQ 81. And be IL further enacted, That no vel
or lum parchment, or paper, bearing stamp appro