Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07
NUMBER 80.

company, savings institution, or inst.
rance company, respectively, that tho
same contains a true and faithful ac@
count of the duties which have accrt'
ed or should accrue and not accouht:
cd for, and for any default in the dc;
livery of such list or retiirn; with srcl.
declaration annexed, the bank; trust
company, savings institution, or insii-
rance company making such default
shall forfeit, as a penalty, the sum of
five hundred dollars.
Sec S3. And be it further enacted,
That any person or persons, owning
or possessing, or having the care OF
management of any railroad company;
or railroad corporation bank, trust
company, savings institution, or insu-
rance company as heretofore mention
ed, required under this act to make
and render any list or return to the
commissioner of Internal Revenue,
shall, upon rendering the same, pay
to the said Commissioners of Internal
Revenue the amount of the duties due
on such list or retu.n, and i'm default
thereof shall forfeit as penalty tho
sum of five hundred dollars and it
case Of neglect or refusal to make
such list or return as aforesaid, or to
pay the duties as aforesaid, for the
space of thirty days after the time
when said list should have been made
and rendered, or when said duties
shall have becme due and payable;
the assessment and collection shall be
made according to the general provis=
ions heretofore prescribed in this act:
Sec. s4. And be it further enacted,
That on the first day of October, annd
Domini eighteen hundred and sixty
two, and on the first day of each quar-:
ter of year thereafter, there shall
be paid by each insurance company;
whether inland or marine, and by eaclt
individual or association engaged I'M
the business of insurance from loss or
damage by fire, or by perils of tho
sea, the duty Of one per centum upory
the gross receipts 70. premiums and
assessments by such individual, asso-
citation or company during the quar-
ter then preceding and like duty
shall be paid by the agent of any for;
eign insurance company having an
office or doing business within tho
United States.
Sec. So. 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 Commissioner OF
Internal Revenue by all insurance
or their agents, or associ-
ations or individuals making insur.
ance, except life insurance, including
agents of all foreign insurance compa-
nies, which shaH contain true and
faithful account of the insurance made,
renewed, or continued, or endorsed
upon any open policy 10y said comps'
nics, or their agents, or associations;
or individuals during the preceding
quarter, setting forth the amount in
sured and the gross amount received,
and the duties accruing thereon under
this act and there shall be annexed
to and delivered with every such quar-
tcriy account an affidavit, in the form
to be prescribed by the Commissioner
of Internal Revenue, made by one Of
the officers Of said company or associ-
alton, or individual, or by the agent in
the case of foreign company, that
the statements i'll said accounts are in
all respects just and true +; and suclt
quarterly accounts shall be rendered
to the Commissioner Of Internal Rev.
enue, within thirty days after the eN-
piration of the quartet for which they
shall be made up, and upon rendering
such account, with such affidavit, as
aforesaid, thereto annexed, the amount
of the duties due by such quarterly
accounts shall be paid to the Commits
sioner of Internal Revenue and for
every default in the delivery of such
quarterly account, with such aflida-'
Wit annexed thereto, or in the amount
of the duties due by such quarterly
account, the company, or agent, or
association, or individual making.
such default shall forfeit and pay.
in addition to such duty, the sum Of
five thousand dollars.
SALARIES AND PAY OF OFFICERS AND PETS:
SONS IN THE SERVICE OF THE UNITED STATES,
AND PASSPORTS.
Sec. Sc. And be it further enacted,
That on and after the first day Of Au-
gust, eighteen hundred and sixty-two,
there shall be levied, collected and
paid OH all salaries Of officers, or pay
ments to persons in the civil, military,
naval, or other employment or service
of the United States, including sena.
tovs and representatives and delegates
in Congress, when exceeding the rate
of six hundred dollars per annnm, a
duty of three per centum on the eN
cess above The said six hundred dol
lars and it shall be the duty of al
paymasters, and all disbnrsing officers
under the Government Of the UniteG
States, or in the employ thereof, whcl
making any payments to officers AM
persons as aforesaid, or upon settlin,
and adjusting the accounts Of sucl
officers and persons to deduct an,
withhold the aforesaid duty Of thre
per centum, and shall, at the sam
time, make certificate stating tn
name of the officer or person fror
whom such deduction was made, an
the amount thereof, which shall b
transmitted to the Office of the Con
missioner Of Internal Revenue, an
entered as part of the internal duties
and the payroll, receipts or account
} of officers or persons paying such d.
ty, as aforesaid, shall be made to G
hibit the fact of such payment.
4 Sec. 81. And be it further enacte
: That for every passport issned fro
+ the office of the Secretary OF Stat
Q after the thirtieth day Of June, Gig
Q teen hundred and sixty-two, the
d shall be paid the sum Of three dollar
=. which amount may be paid TO any c
,, hector appointed under this act, a
10 his receipt therefor shall be forward
E. with the application for such passp
T. to the Office of the Secretary Of Sta
=. or any aoapt anoointeA hy him 4