Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-09-01

ance, except life insurance, including agent.
of all foreign insurance companies, which
shall contain true and faithful account OIL
the insurance made, renewed, or continu-
ed. or indorsed upon any open policy by
said companies, or their agents, or associa-
tious,. or individuals during the preceding
| quarter, setting forth the amount insured,
aud the gross amount received, aud the
duties Rccruing thereon under this act; aud
there shall be annexed to and delivered
with every such quarterly account an affi-
daVit, in the form to be prescribed by the
Commissioner of Internal Revenue, made
by one of the officers of said company or
association, or individual, or bv the agent
in the case of a foreign company, that the
statements of said accounts shall be rem
dered to the Commissioner of Internal Re-
venue, within thirty days after the expira-
tion of the quarter for which they shall be
made up, and upon rendering such account.
with such affidavit, as aforesaid, thereto
annexed, the amountIot the duties due by
such quarterly accounts shall be paid to
the Commissioner of Internal Revenue; aud
for every default in the delivery of such
quarterly account, with such affidavit an
nexed thereto, or in the payment of the
amount or the duties due by such quarter
ly account, the company, or agent, or as
sociation, or individual making such de-
| fault shall forfeit and pay, in addition to
such duty. the sum of i've thousand dol
lars.
SALARIES AED PAY OF oFPIoERs AND PER-
SONS IN THE SERVICE OF THE UNITED
STATES, AND PASSPORTS.
Sec. SO. And be it further enacted, That
on and after the first day of August,
eighteen hundred aud sixty-two, there
shall be levied, collected, and paid on all
, salaries of officers, or payments to persous
/ in the civil, military, naval, or other EN-.
ployment or service of tie United States,
including senators and representatives and
delegates in Congress, when exceeding the
rate of six hundred dollars per annum, a
duty of three per centum on the excess
above the said six hundred dollars; and it
shall be the duty of all paymssters, and oil
disbursing officers, under the Government
of the United States, or in tho employ
thereof, when making any payments to
| officers aud persons as aforesaid, or upon
settling Rnd adjusting the accounts Of such
officers and persons, to deduct and with
hold the aforesaid duty of three per CEN
tum, and shall, at the same time make a
certificate stating the name of the officer or
person from whom such deduction was
made, and the amount thereof, which shall
be transmitted to the office of the Com
missioner of Internal Revenue, and en-
| tered as part of the internal duties; and
the payroll, receipts, or account of off i.
GERS or persons paying such duty, as afore-
said, shall be made to exhibit the fact of
such payment.
Sec. 81. And be it further enacted, That
for every passport issued from the Office
of the Secretary of State, after the thir-
tieth day of June, eighteen hundred and
sixty-two, there shall be paid the sum of
three dollars; which amount may be paid
to any collector appointed under this act,
aud his receipt therefor shall be forwarded
with the application for such passport to
the Office of the Secretary of State, or any
agent appointed by him Aud the col
lectors shall account for all moneys re-
ceived for passports in the manner herein
before provided, and 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 be it further enacted, Thst
on aud after the first day of August, eigh-
teen hundred and sixty-two, there shall be
levied, collected, and paid by any person
or persons. firm, or company, publishing
any newspaper, magazine, review, or other
literary, scientific, or news publication, is
sued periodically, on the gross receipts for
all advertisements, or all matters for the
insertion of which in said newspaper or
other publication, as aforesaid, or in extras,
supplements, sheets, or hy-leaves accom-
panying the same, pay is required or
received, duty of three per cen
tum; and the person or persons firm or
company, owning, possessing, or having
the care or management of any and every
such newspaper or other publication, as
aforesaid, shall make a list or return quar-
terly, commencing as heretofore mention
ed, containing the gross amount of receipts
as aforesaid, and the amount of duties
which have accrued thereon, and render
the same to the assistant assessor of the
respective districts where such newspaper,
magazine, review, or other literary or news
publication is or may be published, which
list or return shall have annexed declara-
ration, under oath or affirmation, to be
made according to the manner and form
which may be from time to time prescri-
bed by the Commissioner of Internal Rev
enue, of the owner, possessor, or person
having the care or management of such
newspaper, magazine, review or other
publication, as aforesaid, that the same is
true and correct, and shall also, quarterly,
and at the time of making said list or re-
turn, pay to the collector or deputy collec-
tor of the district, as aforesaid, the full
amount of said duties, and in case of neg
lect or refusal to comply with any of the
provisions contained in this section, or to
make and render said list or return ,as afore-
said, for the space of thirty days after the
time when said list or return ought to have
been made, ,as aforesaid, d,theassistantassessor
of the respective districts shall proceed to
estimate the duties, as heretofore provided
in other cases of delinquency; and in case
of neglect or refusal to pay the duties, as
aforesaid, for the space Of thirty days after
said duties become due and payable, said
owner, possessor, or person or persons hay-
ing the care or management of said news
papers or publications, as aforesaid, shall
| nav in addition theretn. q nenaltY of five