Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07
NUMBER 32.


company, savings institution, or insus
rance company, respectively, that the
same contains true and faithful nc
count of the duties which have accrt.
cd or should accrue and not account
ed for and for any default in the de-
livery of such list or return, with such
declaration annexed, the bank, trust
company, savings Institution, or insuH
rance company making such default
shall forfeit, as a penalty, the sum Of
| five hundred dollars.
Sec SO. And be it further enacted,
That any person or persons, owning
or possessing, or having the care or
management of any railroad company,
or railroad corporation bank, trust
company, savings institution, or insti-
rance company as heretofore mentions
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 Commissioner of Internal
Revenue the amount of the duties tits
on such list or retuan, and in defaul6
thereof shall forfeit as penalty the
sum of five hundred dollars and in
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. 81. And be it further enacted.
That on the first day of October, ammo
Domini eighteen hundred and sixty
two, and on the first day of each quar-
ter of a year thereafter, there shall
be paid by each insurance company,
whether inland or marine, and by eacl,
individual or association engaged in
the business of insurance from loss or
damage by fire, or by perils of the
sea, the duty of one per ccntum upon
the gross receipts for 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
elgn insurance company having arr
office or doing business within tho
United States.
Sec. S5. And be it 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
companies, or their agents, or associ-
ations or individuals making iusur.
ance, except life insurance, including
agents of all foreign insurance compa~
nies, which shall contain true and
faithful account of the insurance made,
renewed, or continued, or endorsed
upon any open policy by said compa-
MICS, or their agents, or associations,
or individuals during the preceding
quarter, setting forth the amount i'll
sured and the gross amount received,
and the duties accruing thereon under
this act g; and there shall be annexed
to and delivered with every such quar-
terly 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 in said accounts are i'm
all respects just and true and such
quarterly accounts shall be rendered
to the Commissioner of Internal Rev
cnue, within thirty days after the cx-
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 af1ida-
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 rER-
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 on 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-
tors and representatives and delegates
i'm Congress, when exceeding the rate
of six hundred dollars per annum, .
duty of three per centum on the ex-
cess above the said six hundred dol
lars and it shall be the duty of all
paymasters, and all disbursing officers,
under the Government of the United
States, or in the employ thereof, when
making any payments to officers and
persons as aforesaid, or upon settling
J and adj justing the accounts of such
, officers and persons to deduct and
: withhold the aforesaid duty of three
+ per centum, and shall, at the same
r time, make a certificate stating the
name of the officer or person from
I whom such deduction was made, and
the amount thereof, which shall be
+ transmitted to the Office of the Com
| missioner of Internal Revenue, and
= entered as part of the internal duties
and the payroll, receipts or accounts
: of officers or persons paying such dn.
!: ty, as aforesaid, shall be made to cx
= hibit the fact of such payment.
h Sec. 81. And be it further enacted
: That for every passport issned from
/. the Office of the Secretary of State
0 after the thirtieth day of June, eigh
Q teen hundred and sixty-two, ther
shall be paid the sum Of three dollars
r which amount may be paid to any Col
!, lector appointed under this act, an
Q his receipt therefor shall be forwarde
; with the application for such passpor
r. to the Office of the Secretary OF State
10 or any agent appointed by him. An