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

hundred dollars and In Of neglect or refusal TO
make such list or return o. AforeeAd or 70 pay vns
dutiss s Aforesaid for the spAoe OF thirty days st
made and rem dsred, or when such duties shall have
become due and payable, the assessment an ooilee
ion shall BE- made ssosrsn +, g the general Prov"
$50. "a. And be Il further enacted, That on
the first day of October, ammo Domin' eighteen.
hundred and sixty.two and on the first day OF
each quarter of year thereafter, there shall De
Maid by each insurance company, whether in-
land or marine, and by each individual or asso'
citation engaged in the business of insurance
from loss or damage by fire, or by the perlls OF
the sea, the duty of one per centum upon tue
gross receipts for premiums and assessments by
such individual, association, or company during
the quarter then preceding and like duty shall
be paid by the agent of any foreign insurance
company having an office or doing business
within the United States.
SEC. IS. And be il further enacted, That on
the first day of October next, and on the first
day of each quarter thereafter, an account shall
be made and rendered to the Commissioners Of
Internal Revenue by all insurance companies, or
their agents, or associations or individuals max
ing insurance, except life insurance, including
agents of all foreign insurance companies, which
shall contain true and faithful account OF the
insurance made, renewed, or continued, or IN
dorsed upon any open policy by said companies,
or their agents, or associations, or individuals
during the preceding quarter, setting forth the
amount insured, and the gross amount received,
aud the duties accrung thereon under this act 4;
and there shall be annexed to and delivered with
every such quarterly account an affidavit, IN the
form to be prescribed by the Commissioner OF
! Internal Revenue, made by one OF the officers
of said company OF association, or individual, or
4 Il. A. Of
| that the statements in said accounts are in all
respects Just and true; and such quarterly &C :
| counts shall be rendered to the Commissioner OF
! Internal Revenue within thirty days after the
expiration of the quarter for which they shall
! be made up, and upon rendering such account,
! with such affidavit, as aforesaid, thereto annex
! ed the amount of the duties dte by Sueh quar-
! terly accounts shall be paid to the Commission
err of Internal Revenue and for every default
| in the delivery of such quarterly account, with
! such affidavit annexed thereto, or Ia the pay
| meut of the amount of the duties due by such
| quarterly account, the company, or age nt or as
ISOLATION, or individual making such default
shall forfeit and pay, in addition to such duty
the suIa of five thousand dollars.
SALARIES AND PAY OF oFFICERs AND PER-
SONS IN THE SERVICE OF THE UNIFIED STATES
AND PASSPORTS.
SECs o. anu Oo u fWMeI eHutteNi hat VI
and after the first day of August, eighteen hun
dred and sixty.two, there shall ne levied collect
ed, and paid on all salaries OF officers. or pay
ments to persons in the civil, military naval, o
other employment or service of the Untet
States, including senators and representatives
and delegates in Congress, when exceeding th
rate of six hun red dollars per aunum duty
of three per centum on the excess above the sale
six hundred dollars and it shall be the duty o
all paymasters, and all discussing officers, unde
the government of the United States, or IN tn
employ thereof, when making any payments Il
officers and persons aforesaid, or upon set
ting and adjusting the accounts OF such oihcer
and persons, to deduct and withhold the afore
said duty of three per centum, and shall, a. th
same time, make a certificate stating the nam
of the officer or person from whom such deduc
ton was made, and the amount thereof, wnlcl
shall be transmitted TO the office of the Commits
sioner of Internal Revenue, and entered as par
of the internal duties and the pay roll, receipts
or account f officers or persons paying sue
duty, as aforesaid shall ba made to exhibit tn
fact Of such payne At.
SEC. 81. And be ii further enacted, that 70
every passport issued from the office OF the Se
, rotary of State, after the thirtieth day OF jun
, eighteen hundred and sixty-two, there shall
: paid the sum of three dollars; which amour
may be paid to any collector appointed undt
this act, and his receipt therefor shall be toI
warded with the application for such passport
the office of the Secretary of State, or any aver
. appointed by him. And the collectors shall az
count for all moneys received for passports IA Il
s manner hereinbefore provided, and like amour
shall be paid for every passport issued BY an
> minister or consul of the United States, W.T.
| shall account therefor to the treasury.
ADVERTISEMENTS
SEC 50. Aad be It further enacted That on and a
ter the first day of August, eighteen hundred al
sixty-tWo, there shall be levied, collected and pa
! by auy person or persons, frm, company, pu
! fishing any newspaper magazine, review, or 9th
= literary, scientific or news publication Heue1 per
odically, the receipts for all advertisement
Il ! or all matters for the insertion OF which IN "a
= , newspaper other publication, as aforesaid, or
extras suppemeu ats, 'eets or hY'ieaVe aeeo npan
ing the same, pay is required or recovered duty
three per centum and the person or persons, firm
: company, owning possessing, o. having charge
,. management of any and every suCn Newspaper
other publicatio aforesaid, shall make list
! return quarterly commencing as heretofore me
= toned, containing the gross amount of receipts
J aforesaid aud the amount of duties which have a
: crued thereon, and render the same to the asssta
y of the respective districts where sach new
" paper magazine, review, or 0 her literary or new
publication il may be published, which list or
turn shall have annexed deeiarati0 on, under oath
e affirmation, TO be made according to the manut
I and form viii may b. from time to time prescr bt
+ by the Commissioner of Internal Revenue of Il
) owner, posessor, or person having the care or ma
agement f such news paper, magazine review, or 9th
! publication as Aforesaid that the same 10 true an
correct and shall al o. quarterly, and at the time
u making said list or return, pay to the collector
deputy ector of the district aforesaid. thu fl
amount of said d. ties and in case OF neglect
y refusal to comply wit any of the proVisions col
tined in this section, to make and render said
re'urp as afort sad, for the space Of thirty da
after the time when said st Or return h to ha
been sde as aforesaid the assistant assessor of d
q respective h d proceeded to estimate the duties
be retofore provided in other of delinquenc
and in case of neglect refusal to pay the dutie
e as aforesaid. for the space of thirty days aft
# said duties become due and payable, said ownt
! possessor, person or persons having t
/ or mana cement OF said new spapers or pubic
tion' said, shall pay in addition thereto
: penalty Of five per ceutun on the amount due; an
e Ia case of fraud evasion, whereby the revenue
l. attempted to be defraudsd, the duty withheld
y said owners possessors person or persons havir