The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-23


duti as .ioresaid TOR the space Of tn rty days az
ter said duties b ,sme due and payab 9, sii own
er, posessor, or rsou or persons having the care
or mana semsut OF said newspapers or puoiicatien ms
at tresiid shall pay 10 addition there penalty
Of per cent en- tar amount due aud in ca,s oil
fla ID or evasinn, whereby the revenus Is atcmps-
ed to be defrauded, or the duy withheld said own
ers possessor-, or person or pers ms, haVizg the
publications aforesaid, shall forfeit and Pay q
renalty of $500 or eacn ofsDc,, or 70 any sum
I frauduienily uLa;couaied for and al PROVISIONS
10 this act, In relation TO liens, assessmeLss ana
collection, net Incompatible herewith, ehait Ap-
ply TO this section, aud objects -rein enbraeei:
Provided, That in all whe the rate or price
of advert islng Is hxel by any law OF the Uniie
S.ates State Territoryit sh II lie lawful for the
comyaa person person., publishing said ad-
7 vertfsements to add the dsty or tx imp reei by
Ih.s act to the pr G. OF said advertise men >. any
Provided iurtber, That the receipts for aivertise
mems 10 the amognt of $1,000, by any person Vr
persons, firm or company, Publishing any newspa
per- mag azine, review or her 4iferarys scientIhe
or news publ alton, issued per .odcsliyy shall be
exempt from duty And provided further, fhst
ali newspapers whose circulation does not Exc eed
1900 copies shall b. exenlt fr1m all taxes for al
vsrtisements. -a AAi4e tA
sec So And be it further enacie /, That for
1 tho purpose of modifying and re-enactugA as here
in proEideg. 90 much of san sfstntitisa San
act 10 hroyido incrtrs revenue from imports, to
pay ineerest on the public dsbt and for other pur
4 poses" g. proved hf;h of August, 1861, ss eaes
| to inc that IS TO say, section AZ 0D--
except 90 much thereof as relates t. the setscIion
and depesitarie~, and ,be,and the same are here
1 by repealed. ~ % I2A -'ntta
/ Sec 90 And be it further enae;ei, That there
shall lie leviei, collected, aud paid annually up
I on the annua. gains, profits, or income Of every
person residing IN the United Siates, whether ds
rived from any kind of proper y. rem is, interest
dividends, salaries, from any profession, trade,
or employment orirocation carried on in the Uli-
ted s 'ates or elseWl ere, from any other
win tever, except hereinafter mentioned, 1t such
annual gsinS profits, or income exceed the suin
S60tL and do not exceed the sum Of $40 O0l, u
| ty Of 3 per cent the amount of such annual
1 gains, profits or income, over and aboEe the sum
of S500 ifsaid inc me exceeds the sum of $4,000.
| a'duty of per cent upon the mouRtthefe0f cxr
ceedng 5000; aud upon the annuil gains, profits,
or income, rents and divi ends accruiIg upon any
property. securities, and stocks owned in the Uni
ted States by any cit zen Ct The United States ro
/ sid ng abroad, excapt as hereinafter mentioned,
| aud not In the employment of the G,yernment cf
the United States there shall he leyisd, collected,
! and paid duty of per oentum. 4s ,.It I'd. q
+ Ses. o1. And be it further enacted, That In es-
/ tmating said annual g,ins, profits, or iDcom all
i othe national. State and local tax, S, lawfully as
sersed upon the property or 9th 7 sources of i'm
| come of any ersoa aforesaid, from which said
annual gains, profits, or income Of such person is
or should be deriy, d shall be first deducted from
4 the gains, profits or income Of the person or per
sons who actu lily pay tbs came, whether owner or
| tenant and ali gains, profits or incoms derived
from salaries of oficers or payments to persons in
the civil, military, naval or other service Of the
| 1nCiuQ10g
Congress, except above $500, or dsriEed from in.
| terest dividends on stock, capital or deposits
| in any bank, trust COMPANY, or savings inst tu
tion, insurance. gas, bridge, express, telegraph
| steamboat, ferry boat, or railroad company or
corporation, any bonds or othee evidences OF
indebtedness Of any railroad Co. or other corpora
| ton, which shall have betn assessed or paid by
said bsnks, trust companies, savings Institutions,
insurance, gas, bridge lelegrash, steamboat, fer,
| ry boat, express, or r0lroa comeauies as afore-
said, or derived from adye rtse ments or any arti
| cles manufactured, upon which specific stamp
ad valorem dut es shat have been directly assess
| ed and paid, shall also be deducted and the duty
herein provided fer shall be assessed and collected
upon the income for the year ending the Slst day
| of December next preceding the time for 1evying
and collecting said duty, that is the 1st
| day of May, 1868, and in each year.thsrt after -;
Provided, That upon such po tion Of said gains,
profits or income, whether subject 10 duty as Dro-
vided 10 this act Of per centnm or of 5 per GEN.
| tum. which s.all be derived from interest upon
notes, bonds, or other securities of the United
States, there shall fe lev g., collected AND paid a
/ duty not exceeding and 15 Of 1per Gel tun, any
thing in this act 10 the contrary notwithstand-
ing.
! duties incomes herein imposej shall be due and
payable on or beferc the 30th day Of June, In tue
year 1853, in each year thtreaf until and inclu
| ding the year 1865 and no longer; and TO any
sum OF sums aunDaIly dus and unpaid for 80 days.
after the 39h day Of june ADORE sain and for 10
days after demand thereof by the coec or, there
shall be levied in addition thereto sum Of per ct
/ am Oh the amount of duties go unpaid, as PEN
atty, except from the aes Of deceased and insol
| veLt persons and any person or person., or
party, liable to pay such duty, shall neglect orre
fuse ray the same, the auio mt due shall be q
lien in favor If the uated States from the time
was SO due until paid. with the interest, peDa tes,
and costs that may accrue in addition thereto, up-
on all the property and rights to property, stocks
securities, and debts OF every descript on from
which the Income upon VIII cD said duty is esssd
or levied shall have accl lu'd or may or should
aud in default -of the payment of said duty
for the space Of 30 days aftrr the shall have be-
| come due, AND -be-6eme6ded, as aforesaid, said
lien may be enfor ed by dis rsint upon such pro-
evidences of deLt, by whomsover holden; and foI
this purpose the Commissioner of internal Reve-
nue. upon the certificate of the Collector Depu-
ty Collector that said duty is due and unpaid for
the spaoe of 10 days after notice 6uy given of the
levy OF such duty. shall issue war ant, in 'orm
and manner to he prescribed by said Com mission
er of Internal kevenne, under the directions OF
| the SecretfTy Of the fr asury, aud by virtue of
! gu warrant there may be levied on such proper.
ty, rights TO property stocks tecuriti s. aud evil
denoes Of debt, fursher sum, to be fixed and stat
| ed IN such warrant, aud above the said aunu-
| al duty, interest aud penalty for non-psyment,
sufh lent for hs fets and expenses ofsuch levy
And in all cases Of sals afore=aid the certcate
osuch sale by the collector or deputy eolieeto Of
the sale shall give tite to the purchaser, of all
right, title ard interest Of such delinquent and
to such proI erty, whether the property real or
| personal; aud where the subject of sac shall be
stocks, the ceriiicste Of said sale shall be lawful
authority and notice to tue proper corporation,
i company, or association, TO record the sIme on
| there looks records, in the same manuers 9 if
transferred or ass gned by the .ersVn puty
holding the same, 10 issue new c,rtific tes
of st OK therefor in lieu Ct any gnaI or prior
certificates, which shall be void whether cancelled
or not; ana said certificates of sale of the coec.
tor Of deputy collector, where The subject of le
shall be securities other evidenc, of oebt, shall
be good and valid receipts to he person or party
holding the same. as against any person psr-
sous, other party holdi &, or claiming TO hold,
possession of such curites or other evilences of
debt. ~ Il i.
Sec. SO. And be it further enacted, That 1t shall
be the duty of all persons OF lawful age, and all
gu rdiaos and trustees, whether such trustees are
81 by virtue of their Office executors, admin s.
traitors, or other fduclary capacity, to make re.
turn in the istaor schedule, prov ded IL this act
| to the proper Cficer of internal revenue, of tho
amo mt of his or hcr income. the income of such
minors or persons NAV be he nd ia trust aore-
said, according to the requirements hereinUefors
1t ted, and In case of neglect or refusal to make
| such return, the ASSESSOR or Assistant A. SCISSOR.
shall assess the amount of his or her income, and
proceed tLerea ter to collect the duty in
the same manner is provided Z r in other ses
| of neglect OF refusal TO furnish lists or schedules
In the general provisions of this act, whore not
other ise inc Jmpatbe, and the Assistant Assessor
may increase ths amonntvf tins list or return of
ANY party making such hreturn, ii he shall be sats
ted that the same is understated: Provided. That
any party, in hi, or her own behalf, or as guardi
an or trustee aforesaid, shall be permitted to
deiare under oath affirmation, the form or man
a ner of which snail be prescribed blythe 'CommIs-
soner of Internal Revenne, that he or she was not
possessed of auincome OF $500, liable be assessed
according 10 the provisions of to act, that he
or she has been assessed elsew here and the ,anle