New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08


counted for, or 81 900 ine, as Courts may decree
/ Tc'Pt,0hS-Duties not 10 be paid on passengers
carried free.
I Faroad companies may add these duties to their
r gnlar rates OF fare.
RAILROAD BONDS
Bonds bearing interests pay three per cent on the
whole amount Of interest or coupons. Companies
are required 10 deduct tits amount from future pay.
men 4, IectiptiDg for the same. Returns and pay
mer IS monthly, as IN other cases:
Psaah,cs.-For neglect 10 make returns and pay
men;s, 500 fine Il case of default, collection TO
DO enforced under The provitions OF this act
BANKS AND SAVINGS INSTITUTIONS, AND IN
sURANCE COMPANIES.
On oil dividends OF sums due or paid as earnings
or profits, TIRE per cent. Returns TO be made semi
annually, under.oath. Penalty the same US in case
OF railroads, &c.
ADVERTISEMENTS.
Newspapers, magazines, reviews, or any pnblica-
ton issued periodically, fee per cert gross re-
ceipts for matter for printing which pay received.
Returns TO be made, and duties paid monthly.
Pendit,e'-Neglecting payment for 30 DAYS adds
per cent TO amount due. Defrauding or attempting
10 deraud the revenue $500 fine for each ofeose or
sum-
Erccpfion-Where price Of advertising is fixed by
law, the duty may be added thereto.
INCOME DUTY.
Sections 49, So and 81 Of the Act Of Aug. 5, 1861,
are repealed and it is enacted that upon the annunl
i
Cue United States, whether derived from any Kind
Of property rents, interest, dividends sshrie-, or
from any profession. trade, employment, or vocation
carried on in the United States or elsewhere, orfrom
a,y other source whatever, except IA berei after
mentioned if such annual gains, profits, or income
exceed. the cum Of $500, duty Of three rer centum
on the amount of such annual gains, profits, or It,
/ come over and above tie said sum of SoOO; and
upon the annual gaiue, profits or income, rents ana
dividends aceruing upon any ,proIery, securinee,
1et,a in hn ptt.H hV
zen Of the United States siding abroad, except as
Hereinafter mentioned, and not ia the employment o.
the Government Of tie United Sates there shall be
levied, collected and paid dury Of fee per centum
! In estimating income, all lawinl national, State,
and local taxes shall be first deducted. Also, there
shall be deducted payments made by the United
States salary compensation for services ircud-
ing Cougroesmon) and In general terms, all income,
such as stocks and bonds. Which is elsewhere taxed
This income duty is 10 be levied for the year proceed
I ing MAY /, 1867, and for each year thereafter.
/ Addui0n--Iucome derived from iDter'.t on Uni ed
State securities Will pay one and ball per cent
only.
SOth Of June II unpaid tor 80 days, per cent will
/ be added; after 80 days more the collectors may
| levy and cistfain.
! Al rersors of lawful age, and oil guardians and
trustees whether such trustees sre 80 by vtue OF
their Office a. executors administrators, or ot er
hdatsry capacity, TO make return M tie list or
schedule as pIovid. in this act, Of tie amount Of
his or her income the income OF such minors or
perrons as may be held IN trust and IN ease o neg
let or reiusal 10 make sush return, the assessor
shall Assess tine amount OF income, and roceed 10
collect the duty the con in the manner pfosed IN
other Gases of neglect snd refusal 10 furnish lists or
schedules in the general provhions OF the act, ana
the slant may ,ncea the amount oi Toe
st OF return Of auy party makiOg such return, II he
shall he satisfied that the same IA undeistnted:
Py0ridcd, That any party, in his or Der Own behalf
or 10 guardian truiee, shall be permitted TO de-
clare der OATH that lie or she was lot possesseo
of an income of blk hundred dollars, ilaole 10 be
assetsed ording 10 the provisions VI tLis set or
that he or she has been assessed elsewhere and the
same year for an income duty; and shall thereu on he
exempt from any income duy; or. If the ist or re-
turn Of any parry shall have teen increased by tie
assistant assessor in manner IN Aforesaid pc Or she
may be permitted 10 declare as aOresald, lie amount
of lis or her annual income, the amount held ia
trnst as aforesaid, liable 10 be assessed no aiose-
sid and The same 40 declared sball he received AZ
the sum upon which dGties aTe to be assessed AID
collected.
STAMP DUTIES.
Section IS and onward provide All elat CRATE Stamp
establishment, as set forth III tie schedules below
instruments nol bearing the proper STAMPS, after
Nav l. will lie worthless. 81 anus issued tor one
pprpo.e cannot be u,ed for anO her, COiuterieling
and forging sianps is felony, punishable by Si.UOJ
fine and five years prison labor. Ferrous i-sulug or
aiixiug stanps must deace them. TO show plainly
tbnt they have teen used. Fifty collars tne for
J.
10 stamp Guiy v lthOat tearing TIE rcquiile stamp,
,tall nav sO fine. Accep'ors OF foreign tiils, pay
able here must afix the stamp before paying tue
sane aud no Till IL negotiable or phNItte wlbOt .
A tine Of 500 Tor eyadng tin Dealers IL Stamps
may buy them IA quan'iiieS at Ave per
cent reduction adding however, Tie cost o.
The parer yoiuin, or parchment. In c;ies OF doubt
whether N iu-tfuucat bc clarseatle win stamp
duty tie Commi-,iOuer Of Internal k,verue email
decide. and provide the necessary stamp or ind re
meut 10 certify that the instrument n not sutJed TO
duy After Ills act TAKES effect, 10 'e!egrHfAic Ill
uatch or express package shall be delivered without
te.rlfp he legal stamp, under ien"lis on $40 Tor
each oiense Tie is enacted ~ TO saies - arr
ces subject u stamp with certain exceptions IL
dtng, Removing or chan ling stamps IL Unable by
$50 with forfeiture OF 'Le articles; and uyiig 10
syade the duties by goo fine and forfeiture. Mann
taciurers aud oLIcf wOThmen must TESTIFY monthly
that no evzsiou Of this aCt has occurred and II they
testify ialseiy tLey forfeit $oUO.
SCHEDULE or STAMP DUTIES.
Duty.
,ey~yxrsr OR CoyrRAcr other than those specified ga
this schedule. any am ai.gne@t 81 'sne o. osnsee.
or foF a.. o'1ei gliyg,.s iof s'sS 5ne. 81 to' %,
ot ,Ci,|,,; Prat.of, moi. Chez
drait ofdef for he pos nsif # .iy 'nm u money
dawn upon any baas, tTrst cJmplui, o. any pci,on
or persons, companies Of corpcfsaons at Sign Or on
BuI or I.xcHAson (llsLdJ iroroissors note draft,
order Tor the payment soy other nianneE th,a AZ
sight, O GA Csnand {! aiJ sum OF money ho' eE-
c. ding
F,c-e ding so ard lot eIcsedlo, s5Oo........ 10
kIceraL- EkJJl.......
BIZ % frfHAssg (foTcign) etrr f credit drawn
e.. but La5aDie cot o. the UIItfd Stat's a dawn
t.uTy; OF u dawn n set oi IN es or more, accord.
H. to tao 81 nefcliE Gnd bansens iof every
a bal Of each srt; Who're TIC sum Inaac payable thsl
rot exceed $50 the equivalsut taceoi 10 shy
foreign cur-D.y In which such bhis my tie "f-
pe.td sccoili.s 20 the 'tsnda'd Of ya'ao ht'dby
Exceeding 30 aua not exceeding $ZtOj...'..... 10
f-ceccug " -