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


like amount shall be paid for every
passport issued by any minister or
consul Of the United States, who shall
account therefor to the treasury.
ADVERTISEMENTS.
Sec. So. And bc it further enacted,
That on and after the first day OF Au-
gust, eighteen hundred and slNty-tW",
there shall be levied, collected ana
paid by any person or PERSONS urn VI
company, publishing any newspaper,
magazine, review or other literary,
scientific or news publication, issued
periodically, on the gross receipts Tor
all advertisements, or all matters for
the insertion of which in said news
paper, or other publication, as aforc-
said, or in extras, supplements, sheets
or fly leaves, accompanying the same,
pay is required or received, duty oil
three per centum and the person or
person, firm, or company, owning,
possessing, or having the care or man
agement of any and every such news
paper or other publication, as atore-
said, shall make q list or return quar-
tcrly, commencing as heretofore men,
toned, containing the gross amount
of receipts as aforesaid, and the am
cunt of duties which have accrued
thereon, and render the same to the
assistant assessor of the respective
districts where such newspaper, mag
azinc, review, or other literary OF
news publication is or may be pub.
lished, which list or return shall have
annexed a declaration, under oath OF
sllirmation, to be made according tt
the manner and form which may bt
from time to time prescribed by the
Commissioner Of Internal Revenue, Of
the owner, possessor, or person hav
ing the care or management OF such
newspaper, magazine, review, or 9th
or publication, as aforesaid, that the
same is true and correct, and shall al
so, quarterly, and at the time of max
ing said list or return, pay to the col
lcctor or deputy collector of the dis
trict, as aforesaid, the full amount OF
said duties and in case Of neglect or
refusal to comply with any OF the pro-
visions contained in this section, or to
make and render said list or return,
as aforesaid, for the space of thirty
DAYS after the time when said list OIL
return ought to have been made, as
aforesaid, the assistant assessor OF
the respective districts, shall proceed
to estimate the duties, as heretofore
ii nf InlI IN m
cy ; and in case of neglect or refusa
to pay the duties, as aforesaid, for thu
space of thirty days after said duties
become due and payable, said owner
possessor, or person or persons hav
ing the care or management OF sait
newspapers or publications, as aforc
said shall pay, in addition thereto, q
penalty of five per centum on the am
cunt due and in case of fraud or
evasion, whereby the revenue is at
tempted to be dcfrauded, or the duty
withheld, said owners, posscssors, OF
person or persons having the care Oh
management of said newspapers o.
other publications, as aforesaid, shall
forfeit and pay penalty of five hun
drcd dollars for each offence, or TO
any sum fraudulcntly unaccounte'
for and all provisions in this act il
relation to liens, assessments, and col
lection, not incompatible herewith
shall apply to this section and the oh
jccts herein embraced /: Provided, Tha
in all cases where the rate or price o
advertising is fixed by any law of the
United States, State, or Territory
it shall be lawful for the company
person or persons, publishing said adj
vcrtiscments, to add the duty or tax
imposed by this act to the price Of
said advertisements, any law as atorc-
said, to the contrary notwithstanding.
Provided, further, That the receipts
for advertisements to the amount OF
one thousand dollars, by any person
or persons, firm or company, publish
ing any newspaper, magazine, review,
or other literary, scientific, news pub
LEGATION, issued periodically, shall be
exempt from duty Add provided fur
Their, That all newspapers whose clrcu-
lation does not exceed two thousand
copies shall be exempted from taxes
for advertisements.
INCOME DUTY.
Sec. 50. And be it further enacted,
That for the purpose OF modifying and
rc-cnacting, as hereinafter provided,
so much of an act, entitled, An act
to provide Increased revenue from i'm
ports to pay interest on the public
debt, and for other purposes" approx
cd fifth of August, eighteen hundred
and sixty-one, as relates to income
tax that is to say, sections forty
nine, fifty, Except SO much thereof as
relates to the selection and appoint
mcnt of dcpositaries, and iifty-one be
and the same are hereby repealed.
Sec. 90. And be it further enacted,
That there shall be levied, collected,
and paid annually, upon the annual
gains, profits, or income of every per-
son residing in the United States,
whether derived from any kind OF
property, rents interest, dividends,
or from any profession, trade
or vocation carried on IN
the United States or elsewhere, or
from any other source whatever, eX-
ccpt as hereinafter mentioned, il such
annual gains, profits, or income ex-
coed the sum of six hundred dollars,
and do not exceed the sum Of ten thou
sand dollars, duty of three per CELL
tum on the amount of such annual
gains, profits, or income over and
above the said sum of six hundred
dollars if said income exceeds the
sum of ten thousand dollars, a duty
of five per centum apon the
the amount thereof exceeding
six hundred dollars and upon the an
nual gains, profits, or income, rents,
and dividends accruing upon any prop
crty, securities, and stocks owned in
the United States by any citizen Of
the United States residing abroad, ex-
cept as hereinafter mentioned, and not
in the employment of the Government
of the United States, there shall be
levied, collected, and paid a duty Of
five per centum.
c.. IN Al 10 =. c,,4l a., o,oo@oI