Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-11-01

from WuOm eucn ucOuCtlo0 was m0UC, anu tue
amount thereof, which shall be transmitted to the
Office Of the Commissioner Of Internal Revenue, and
entered part Of the internal duties and the pay
ROLL receipts, or account Of officers or persons pay
ing such duty, aforesaid, shall DO made to exhibit
| the fact Of such payment.
passport issued from the Office Of the Secretary Of
State after the thrticth day of june eighteen hum
dred and sxty-two, there shall be paid the sum Of
three dollars; which amount may be paid to any
collector appointed under this act, and 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. And the collect
ors shall account for all moneys received for pass
ports in tho manner hereinbcforc provided and .
like amount shall DO paid for ovcry passport issued
| by any minister or consul of tho United States,
who shall account therefor to the treasury.
! ADVERTISEMENTS.
| Sec. ss. And bc it further enacted, That on and
after the first day of August, eighteen hundred and
sixtytwo, there shnll e levied collected, and paid
ny my person or persons, firm, or company, pub
fishing any newspaper, magazine, review, or other
literary, scientific or news publication. issued peri
odicaly on receipts for al advertisements,
or ail matters for the insertion Of which in said
newspaper or other publication, Aforesaid, or in
| extras, supplements, sheets, or fy-leaves &c
cOnpanying the same, pay is required received.
| duty of three per ccutum; ana the person per-
sons, frm or company, owning, possessing, or hav-
ing the care or management OF any and every such
make list or return quarterly, commencing Us here
tOfole mcnt oned containing the gross amount Of
receipts aforesaid, and the amount Of duties which
have accrued thereon, aud render the same to tho
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 de- larat on,
under oath affirmation, to be nude according to
| the manner and form which mny be from time 70
time prescribed by the Commissioner Of Internal
Revenue, Of the owner possessor, or person having
the care or management OF such newspaper, mngM-
zine, review, or other publication aforesaid, that
the is true and correct, and shail aso quarter
ly, and at the time OF making said list or return,
pay to the collector or deputy collector OF the dis
trict aforesaid, the full amount Of said duties;
and in case OF neglect or refusal to comply with any
Of the provisions contained in this section, or to
make and render sad list or return, aforesaid,
for the space Of thirty days after the time when said
list or return ought to have been made, aforesaid
the assistant assessor Of the respective districts
shall proceed to estimate the duties, heretofore
provided in other OF delinquency; and in
OF neglect or refusal to pay the dutcs aforesaid.
for the spacc Of thirty days after said duties become
duo and payable, said owner, pOsscssor, or per
son or person having the cure or management OF
said newspapers or publications. aforesaid, sh.l
pay, in addition thereto penalty Of five per cchtu
Oh the anlOdnt due and in Of fraud evasion,
whereby the revenue is attempted to be detruuded,
or the duty Withheld, said owners, pos.essors, or
person or persons having tile cure or management
Of said newspapers or other public atoms, atorc-
dollars for each offence or for any sum fnudulently
unaccounted for; and ni provisions in this act in
relation to cns assessment, and collection, not in
compatible herewi H. shall aIr! to this section and
cases where the rate or price Of advertising il fixed
by any law Of the United States, State, or Terri
terry, it shall b. lawful for the company, person
perSi publishing said ADVERTISEMENTS t. add tho
duty or tax imposed by this act to the price Of raid
ndNei tisceilt~ any law as aforesaid, to the coll
:rary Notwithstanding: Provided. further, Tina, the
receipts for advertisements TO the amount Uf ono
| thousand dollars. by amy pcrs0.i or persOnr, firm,
ar company, publishing nj! newspaper, n,aguzine,
review, or other terury, scientific, news pubiica
ton, issued periodically, shall he exempt from duty
And provided further, That I'LL newpnl err. whuse
| circulation dt ca not exceed two thousand copies
shall be exempted from all txes foi advertisements.
INCOME DUTY.
Sec SO. And be it further enacted That for the pur
pose Of modifying and re- eiaciing, us hereinafter
provided SO much of an nct entitled Gan uct to PRO
vide increased revenue from imports to pay interest
on the public debt, and for other purposes;" APP
proved fifth Of August, eighteen hundred and sixy-
one rs relates to income tax that il to say. SECTIONS
forty nine, fifty, Except SO much thereof relates
to the selection and appointment OF dcpositures,)
and lyonc, bc and the are hereby repealed.
| See. co. Aud 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 Nnitcd States, whether derived
| from any kind OF property, rents, Interest," div-
dens, salaries, or from any profession, trade, en-
llOylncut, OF SOcutlOu Carried Oh III the Cuueu
States or elsewhere, or from any other source what
ever, except as hereinafter mentioned, il such I'M
nual guins profits, income exceed the sum Of six
hundred dollars, and do not exceed the sum Of ten
thousand dollars, duty of three per centum the
amount of such annual gains, profits, or income
over and above the said sum ofsix hundred dollars;
il said income exceeds the sum of ten thousand
dollars, duty Of five per ccntu'n upon the amount
thereof exc, eding six hundred dollars; and upon
the annual gains, profits, ineome rents, and div
dcnds accruing upon amy property, securities, and
Of tho United States residing abroad, except IN
hereinafter mentioned and not in the en- ploymcnt
OF the Government ofthe United States there shall
| 10 levied, collected, and paid duty OF five per
ccnturn.
See. VI. And he it further enacted, That in csti-
mating sad annual gains, profits income, whether
subject to duty, rs provided in this Mct Of th,ec
per ccntum, Of i've per ccn,um all other national,
State, and local taxes, lawfully assessed upon tho
| property other sources Of income vi amy person
aforesaid from which said annual gMins p, onts Or
nf ner. sInu t,e sI,ull