Delaware State journal and statesman., 1862-07-25

u, HpaC5 THIrTY days
ue and payable sid owner possesso or person or per
ons having the anagement Of said newspapers
" publications. A. aioresAi shal pay IN Aadtian there.
o. penalty OF hye pet centum the amount due, aud
IA OF fraud evasion whereby the revenue is at
empted to be deIrauded or the duty withheld, said own
p1asessors, person persons having the
Of sAd newspapes or other publications, as
oresaid shall forfeit and pay penalty Of i've hundred
iolas for each etene Or for Ay sum fauduently unac
ounid aud all provisions 10 this act in relation to
lens assessments, and collection not ne9m pnibe here
Fh tha appy " this section aud the obeels herein
,rad Provided That ia all cases where the rate price
1t advertising is hxed by any ,w Ot the United States
state Or Territory, II .lall be lawul i1r this company
persons publishing ssld advert sements tt add
duty tax imposed By this act 10 the price Of sad
dyrrsenenis any law aforesaid to the contrary not
Provided inrtheF That the receipts ur ad
,,tis tO the amount 0i thousand dollars by
any pers0u or persons hrm company, publishing any
wspaper mag aziue, review other literary scientific
eWs publication, issued PERIODICALLY sall he exempt fton
duty Aud provided further, That all newspapers whose
does uu exceed two thousand copies shall s
exempted from all taxes iei advertisements
INCOME DUTY.
SEo 81 And l it further enacted That for the purpose
OF modifying aud re.enactng as hereinafter provided o
VENUE from imports to uy interest on the pube debt
ior ON pupo'esf hplEoFei nlth 81 August, eighteen
hundred aud siXty-pne, ttaies 70 income tax that II
say, ectons iory-nine, my, kept much thereof
sates to the selection and appointment OF deposars
and III yune, lie. sud the same hereby, repealed.
sK 70 And be further enaet,d, That there shall he
levi, d. collected and paid annusy upon the annual gaiu
N hs or Income Of every person residing in the United
siAts whether derived any Kind Of property rents
interest dividends salaries, from profession, trade
elsewhere other source wh tever except
hereinafter mentioned # such annual gains prof or
exceed The SUM u six hundred liars and do
exceed the sun Of tea thonaud dollars dn'y of three
eeutum the amount Of such annual gails, prnhis
n' ard above the said of six hundred
1Ars ii said ncdni exceeds the sum ni ten thousJnd
llats duty Of per centuui upon the aMoun there
p exec eiing six hundred dollars aud upon the annual
shnsi WHhis nr income rents and iivdend- acoruius
upon any prleriy securities and stocks owned in the
United States py any ctaen o the United States residing
hrnah except as hereinafter mtutNhed, and In the
mpoyment OF the government Of the United stat there
shall be levied collected, and paid duty Of per
reutum.
SIC VI And bs it further enacted That 10 estimating
SAID annual gains, lit, or income, whether subjet
duty, provided III this act Of three per centum on o
ave per ceufum, all other ua1na state ard local taxes
lawfully Assessed upon the property or other OF iu
come of any person a. cre,aid fruu which said annual
gains profits income OF such person is should he
Ned shall be first deducted rll the gains profits, iu
come Of the OF per ms who Actua " nav the same
wheh-r own tensnt aud all gains profits, income
derived salaries OF officers payments persons
the civil military naval Or other service Of the United
states Including senator's representatives. and delegates
IA Congress, above six hundred dollars derive
interest divide nds stock capital, deposits in any
bank, trust comptny, savings Institution insurance
gas, bridge eNpies, teleg aph, steamboat, Terry boat
railroad company, OF corporation, ANY bonds.
other evidences OF indebted railroad COMPANY
other eOrluauu Which shall have been and
paid by sad banks trust eompanes savings institutions
insurance gas, bridge, telegraph, steamboat, ferry boat
express, 'r rAroAl evupAhth a Aforesaid or derived
itom advertisements, any articles manufactured
upon which specific, stamp or al yAlor IN duties shi
have been directly assessed paid shall also he deducted
aud the duty herein provided for shall be assessed
collected upon the income ur The ending ihs thirty
hrst day OF December next ng the time tor leySng
aud collecting said duty thai Is LAY, the trs day
May eighteen hundred aud sNty three and In each year
thereafter Provided That upon such portion said gains
profits income, whether subject duty as provided
this act of three per ceutum i've per entum whih
shall he derived from interest upon notes. bonds Or other
securities OF the United States there shall be levied col
eclsd aud paid duty not exceeding and one-haf Of
ne per eenuu III this act 10 the contrary not
Wthstahding.
SEQ a2 Aud he it further enacted That the duties ON
incomes herein imposed shall he due aud payable
before tile thireth DAY o June, IN the year eighteen
hundred and sixty three and in each thereafter until
and Including the year eighteen hundred and sixty
aud longer aud any annually due aul
unpaid for thirty days after The hriieth Of June
said, aud or ten day AFTER demand thereof BY the collector
there shall be- e,td IN addition thereto, the sum Of I've
cenum On the amount u duties unpaid penalty
except irun tile estates t ecea aud nsolyut perus
aud 1t any person persons, party liable pay such
duty, shall neglect eiuss 10 the same the
due shah he lien in favor of ihe United States from t
time II was due until aid, with the interest penalties
aud costs that may in addition thereto, uln all
property aud rights to property stocks seclftss And
debts oi every description from which ir iuc me- upon
Whrh said duty Is assessed levied shall have accrus1
said duty for the spsce of thirty days the same sha
have become due, and be demanded aforesaid said el
may be- enforced by drfant upon such property rights I,
property, stocks securities aud evidences Of debt, h,
whOnsoe'ef holden andtpr THE purpose tue COnmssisne
ut Internal Ru' enue, ufon the Certificate of the eoeeto
tue space Of ten days after notice duly given the levy
such duty, shall susa warrant. torn aud manner b.
prescribed by sai Commissioner Of laterna Revenue
under the directions OF the Secretary of the Treasury
by virtue 5 such warrant there Aay be- levied on surl
1ehres ul ueo' IuiieF sum 70 he nNvd hnd slated u
such warrant aud above the said annual duty int
rest, aud penalty for pas men sufficient for the
ad expenses pi Hush levy AUD ~ AL cases o. sale A
aforesaid the certificate o such sale by the collector
depsty collector uf the sale snail give title the put
ihase Of all right tills and interest Of such delinquen
and to such property, whether ths property be real
personal aud where the subject Of se shah be stock
tho certificate OF said sale shall lie Lawful authority
notice to the proper corporation company, association
to record the the bOlh. record. in the sam
mannef as II transferred or assigned BY the person
party holding the sAe 10 issuv new certihate Of
therefor In lieu ut any original " prior certificates whc
Of sale OF the collector deputy collector where
subject VI sne shall be securities other evidences
b deb shal be good aud Naid receipts to the person
party holding the sine, against any srsun person
other party holding or claiming Z" Hold, possession
s. such securities other evidence Of debt
sAc N3 And be it further enacted. hat it shall Il
g duy o all persons ot lawful aud ali guardians
trustees, whether such trustees by virtue Of thu
Office executors administrators, other fluciary cap
e eiy, make return the list schpule as provided
this act, 10 the proper Oae vt internal revenue, of Il
oi his income, the income of such muo
persons may be held u trust aforesaid accordit
to the requirements herenbstorr and in casa Of
refusal to make such RETURN the ASST
ant assessor shall assess the aoun Of his her incuu
proceed thereafter coert the duty thereon in
d manner provided for u other negle
n visions Of this act where not otherwise ncompatibe a
the assistant may increase the OF the Ii
return OF party making such return If he shs
II lie sntisied that ie same is uniersttted ruyded IN
any psrty, his her behalf as guardian tr ru
TX tee aforesaid shall he permitted declare. under
y or aHifaou lie form and manner o which shaIl he m
IA scrbed by the Commissioner uf Internal revenue thai
Or she was not possessed Of au Income OF x hundred
" lars liable 10 be aSseased according TO the provisions
er this act that he has been elsewhere
De the same yea Tor Income duty under authority of
n United States and shall thereupun Ire exempt from
K come duty II the list ieturn Of any party shall Ia
OF been Increased by the assistant ASSESSOR
aforesaid, he or she may b. permitted declare
" amount held in trust aforesaid liable assessed,
IL aforesaid and the declared shalt be
SUN upon which duties are To be Assessed and collected
lg y, STAMP DUTIES.
y SEC 81 And it further enacted That on and after
be first day Of October eighteen hundred and sNytwo h
s shall b. levied collected, and paid for and in respect
or the several instruments matters aud things mentions
e- and described III the schedule lmArked 81 haeuno ann'
e; cd of for or IN respect VI the Veum parchment pal
le upon which such instruments naters, things,
yS OF them shall be written or printed by any person
sons, party who shall make sign. issue the same
eh Tor whose or benefit the shall be made sgn
he or Issued the several duties ul Of money set
he in figures against the sAne, respectively, otherwise
ait tihed or set forth In the said schedule.
lii 90 And be further enacted Tlat any person
mt PERSONS shall make sgu, Issue, II he
~ signed issued any Instrument document paper
at any kind description whatsoever, without the sae
Of Ing duly stamped for denOting the dlty hereby inpl
thereon, or without having tlereupon adhesive sta
~, to denote said duty such person persons shall ucu
NJ penalty Of y llar4, aud such instrument dorulusnt
w PAPER, As aforesaid shall be deemed invalid aud Of
HE sRG 90 Aud be il further euastedi That stamp npI
ere priaed u denote the duty charged any particular
iii sruueut and bearing lis name Vi such instrument
al the lace thereof shall be used denulng any other d
~ OF The same amount or IT So used the shall be Of
IN avail,
sge o. Aud be it further enacted That no veil,
IT. parchment OF paper, beAline stamp appropriated
the hans 1 any particular instrument, shall 10 used for
der other purpose ii used the shall Of no av
10y SEC 49, Aud lie II further enacted That If nny per
shall forge or counterfeit OF cause Or procure Ia e r
hr' or euuntvrirtted, any stamp de- any part
h stamp ur de which AtAll have been proyids made
At used in puruance oil this shall forge coun
tile 90 Resemble, or cause roeui to be lted rouniere
ie esembled the preston Or ans at u t inprss,
~ ~ any fueh stamp ur die aiorelAid upun any ye
paiuhment paper ur shall samp or ill., ark or caus
OIL procure to be sainped On marked niy ,eun parchiu
eh Or paper with Auy such forged or upter4iiel STAN
Of die part ol any stamp die as Aforesaid with p
dsrAnd the united States ui any of the duties her