New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01


thereof, on dividends and On bonds, or other eFi-
derces Of their Indebtedness upon which interest or
coupons payable, holden by any person OF party
whichever, and list or return shall DC maze inc
rendered within thirty days after the tine
fixed when siid interest or coupons, or diVi-
deuds become due or payable, and as often as every
sig months, to TIE Commissioner OF Internal Kew
elue which shall contain true and laitblui ac,Oai1
OF the duties received and chargeabe, a. aioesaiS,
lduring The time when such duties have accrued OF
lshould accrue and remaining unaccountea Tor, ana
there shall re annexed 20 every euch let or return
declaration under oath or Affirmation, in manner ana
form az may be- prescTibed by the Commissioner OF
Internal Revenue, OF toe President, Treasurer, or
some proper officer OF saf railroad company OF ran
road corporation, that the same contains rue ana
lfabful account Of tho dunes 10 Withheld and re-
ceyed during the time when such duties have accrued
or shOud accrue aud not accounted Tor, aud foT any
default in the making CT rendering OF such Lat or
return, with the declaration annexed, as siofesaid,
the persOn persons owning possesslng or having
che care or management Of such railroad company or
railroad corpoIalion, making such default, shall for
ieit q re ", The rum OF five hundred doiiarsi
ami in care of any default IN making or rendering
sad list, or Of any default in the payment OF the
duty or any part thereof aecrung or which shonld
accrue, the assessment and collection shall be made
according to the general provisions Of this act.
Banks, Trust Companies, savings institutions,
md Insurance Companies.
SIC. 50. Ard be il further enacted, Thst on
and after August J., 1867, there shall DO levied,
collected ana ptid by all banks, trust companies,
and fayings institutions, ara By all fire. marine, he
inland stock, ard mutual Insurance companies, mn
der Whatever style or name known or called, Of me
I nited States or Tern ONES, specially Incorporated
or existing under general laws, or which may e
hereafter IncoruoTaed exist as aforesaid, Oh all
dividends in 81 on money thereafter declared 0ne
OF paid 10 stockholders 10 policy holders, or to de-
posors. as part OF the earDngs profits, or cams Of
-. nF
usur4hce companies, aud on all sums added to their
surpus or ingent funds, duty OF three per cen
ltum Provided That the duties upon the dlNiencs I'll
fc insurance companies shall not be deemed due, OF
be coli c.ed until such dividends email lie payable ny
slich companies. And salQ banks ifust companies,
ls.gmns institutions. and insurance c0mpani.s, aIc
hereby Authorized and required 10 deduct and Win
hold nom al payments mae 10 fDy pcGron peiso hs
" p4Gt Ou account 81 any d dends ar sums OF money
1 thar NAY be due and payable, 40 aiofe-
,aid, liier August ], lS62, the said day
.of cum Of three PEI centum. And q iist
or return elail bee made AID rendered within
ihrty days aler tle tine fixed when such dividends
or sums o.. money -la De declared due and payable,
and 4z often % every si$ months, to the comnils-
.ionef Of Internal Revenue, which shall contain u
tlre and fsi,hiul account o. tie amount OF duties
la,crled o. which should accrue rom time 10 ume,
i.- afO,ts.ii. dining tie Tine wien shon duties re-
main uiL,CouLted Tor, md ib'r5 sEuI be anheAen
. even such BIT or return ucClaEi,iOn under oath
-.ai De pIv-c lOcd hy tue tOmmlssOh.r ca lniefnhi
! Revenue, 81 the PRECEDENT o. some other proper
Beer Of said bank, trust company, savings insiiu-
luton, or insurance. company, Tcsptclye1,, ulit tie
4mr contains "a true aud iAhinl account Of tue cl-
lie. Uhich have accrued or sbould accrue, and nOt
accounted f5F aud Tor any default IN the delivery Of
.uOi lit or renru with such declaration annexed
ltue bank, trust company, or Insurance company
uh,ing suca default, snall forfeit ss penalty, the
slm %. go.
! sE,. So And De IL further enacted That
ANY lcrson or persons owning or possessing, or
lhnyiHg the or management Of sny railroad
company or railroad corporation, bank, trust com
pany, s.Siugs Institution, or Insurance oompany, as
heretofore mentioned, required under this act 10
asae aud render amy l-t or return TO tie tonnls-
sioues OF Internal Revenue shall, upon rendering
fie sgr.e tay to the Isl Commissioner Of Internal
revenue the amount of the duties due on such ils.
l1r riuln and 10 deuuit thereof shall forfeit as L
touaity the su. OF 500; 6rd IA care OF neglect ar
refusal 10 make such iisi or return ~ sioFesald OF
" av ~. Cuties Aforesaid for the space o. thlrN
lda.. alter the tim, when SAID .st should have been
naGe and rendered, or Shcn sid dutlys shall nave
become due ANA IT., able, tie assertmont aud col
ecion shall be uade according 10 the general pEo-
| , .sioal heretofore pre- crlbed 10 th!s net.
! SIC. -. aud he Is further enacted, That on tie
fl 81 day OF October Ammo Domin 1867, and the
irt iay OF each quar,cr of year thereafter there
ltrull be paid by each Insurance company, whether
ia aud marine and by eaCa individual or sesoela-
ou engaged in the bu-l oss %! Insurance from los,
og damage by ire, or by the pers 81 me sea, the
duty u three per cenum upou The gross receipts for
pfruiums Rnd assessments by such individual a-sO-
ciaiOn or company during the quarter then lreced'
lug; and Ike duty shall be pail By the agent Of any
iol,ign insurance company having AN olA'e or oo!ls
business within The United States.
! sc. 3d. And be Il further enacted, That on the
is. day Of October next, and the first day 81 each
quarter thereafter, on account shall be made auG
rendered to tho Commiseioner OF Internal Revenue
by all insurance conpanes, or their agents, or asso-
GA uus or individuals making insurance, except iie
insurance ilcGal Z gents Of all foreign insurance
COMPANIES, which shall contain true ana faithful
iaCcOuut OF the insurance MADE, renewed, or con
l tinucd, OF indor-ed upon any open l0Icy, ny san
c0mI anies, or their agents, or assCcatouro or lhui'
ylduas during the preceding quarter, hetiing ior'L
the amount lnsured and the gross amount received,
and the duties accrung thereon under this act; and
there fhal be annexed 10 aud delivered with every
such quarterly account al AFFIDAVIT, IN the form To
| be prescribed by the Comu!-slOLSr oil 1nlefnhl
revenue made by one Of the officers on SAID COM
pany or assoca,ion, or individual, or by tn agent
in the case Oh foreign company, that the statements
in said accounts IN all respects Just aud true
ana such quarterly accounts shsl be rendered TO The
| Commissioner Of Iuterual Revenue within thirty
osy- after the expiration Of the quarter for which
they sha be mndc up and upon rendering such
account, with such aiiiiayi Aforesaid, thereto
annexed, tae amount OF the duties due by sucn
quarterly accounts shall tie paid to the lomuiesoner
OF Internal Revenue; aud for every default IN the
delivery OF such quarterly account, with sncL
anidayt annexed thereto, or in the payment Of the
amount Of the duties due by such quarterly account,
the company or hgeut, or association, or individual
making fuch default shall forfeit and pay, III
ADDITION to such doty, the sum OF 5000
Salaries and Pay of OnIcers nnd Persons In the
Service oil The United States.
Src 81. And DO it further enacted, That
on and after The first day OF August, 1867,
there sba be levied collected and paid on all salt-
ries OF officers, payments 10 persons IN the eivIi
military. naval or other employment or service OF
the uLlted States, including senators and Repre-