The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-07

duty OF three per oentum Proridsd, That the duties
upon the dividends Of fo Insurance companies shai
not be deemed due or 20 be collected until such diyd
ends shan be payable BY such companles, And said
banks, trust companies, savings Institutions end ip
sursnoe companies are hereby authorgod aud requir
cd 10 dodup and withhold FROM al pay ngnts made "a
any person, persons party, on account Of any div
idends or sums OF money that may be due ani paya.
BILE as Aforesaid, aner the lrsi day OF July eighteen
hundred aad sXtytw the said duty OF three per
centum. And list or return shvll be made and ren
dered within thirty days amer the time Fixed when
such dividends or sums Of money shtl be declared
due and payable; and as often as every six months
70 the GOmmiss Toner of Internal Revenue, which
shall contain true and faithful ac3Ouat uf the amount
Of the duties accrutd or which should accrue nom
tmo TO time Is Aforesaid, during the time when such
dutics remain nicCouuted TT, and there shall be
annexed 10 every such list or return q declaration
under oath or affirmation, TO be made In form and
manner as shall be prescribed by the Commissioner OF
informal Revenue, OF the p csident or some other
proper oiioer o. SAID bank trust company savings
Institution insurance. company, respectively thar
the same contains atruc und faithful account Of the
d1ties which have accrued should accrue mud not
accounted Tor, and for any default IN the delivery Of
such list or return, with such declaration annexed
the bank, trust company, savings institution insu
rance company max ng uch default shall forfeit,
penalty, the SUM ef i've hundred dollars,
Sec. 50 Aad Be q farther eRucssa, That any ecrs0a
or p,rsons owning or possessing Or having the care
or management OF any railroal company or railroad
corporation, bank trust company savings Institution,
OF insurance company as he. etofore mentonod, re-
quired under this act to make aud render any list or
return 10 tho ComnlssQnor Of Intecnal Revenue,
shall upon rendering the same pay TO tie said Com
missioner of Internal Ravenue Ihe amount OF the du-
ties due such list return, and Ia dofault thereof
shall forfeit as as a penalty, the sum Of Eve hum
dred dollars and IN case of neglect or refusal TO make
such list or return Aforesaid 70 pay the duties
aforesaid, Or the space of thirty days after the
time When said list should have been made and rem
dered, or when said duties shall have become due and
payable, tile assessment and collection shall be made
acoOriing 10 the general provisions heretofore pre-
scribed 10 this act ..... ......
See 81 ARd Jo Il farther enacted, That on the first
day OF October, Ammo DOmini eighteen hundred and
s1t ~ two, and on the first day OF each quarter Of
year thereafter there shall be paid by elch insurance
company, whether inland or marine ana by each in.
dyidya or association engaged IN the business OF ia
surance nom l0ss or damage by ire or by the pers
OF the sea, the duty OF one per sntum upon the
gross receipts for premiums and assessments by such
individual, assooiation or company during the qunr
ter then precedingi and like duty shall be paid by
the agent Of any fJreign Insurance company having
Office or doing business within the United states.
iseo. S5. A,d De further enacted, That on the arst
day OF October next, and ON the trst day Of each
quarter thereafter, account shall be made and rem
dered 70 the Commissioner Of Internal Rtvenre by all
insurance companies, or their agents or ASSOCIATIONS
or individuals making Insurance except life Insurance
including agents Of all foreign insurance companies,
which shall contain true ant faithful coOunt Of tue
inshfance made, renewed, or continued, endorsed
upon any open policy by s'i sad companies, or
their agents associations individuals during the
preceding quarter sctting forth the amount insured
and the gross amount received, and the duties acoru
log thereon under this act and there shall be an
nexed N and delivered tn every such Qulrtcrly
count an affidavit 10 the form 20 be prescribed by
the Commissioner Of Internal Revenue made by one
Of the oioors OF said company or association, or IN
diyidual by the agent In the case Of f1rcign
pany that the statemenls In said IN all respects
ust aud true aud such quarterly accounts shall be
rendered to the Commissioner OF Internal Revenue
within thirty days after the expiration Of the quar-.
ter f'r which they shall be made up, and upon
dering such ace lunt with eu h ati ayit as aforesaid
thereto annexed, the amount of the duties due by
such quarterly accounts SHAH be paid 80 the Commis
soner Of Internal Revenue and for every default m
tn delivery uf such quarterly account With such
andayit annexed thereto, or IN tho payment Of the
amount Of the duties due by such quarterly account
tho company, or agent, oe association, or individual
making such default shall forfeit and pay, m addltl
to such duty, the sum Of hye thousand dollars
SALARIES AND PAY OF OFFICERS AND PERSONS
IN The SERVICE OF THE UNITED STATES, AND
PASsPORTs
Soc &c. And bs further euacted, That on and after
the st day Of August, eighteen hundred Hni sky.
two there shall be lDved collected, and paid on an
salaries Of officers, or payments Ia porfOnR in the
CIVIL military, naval, or thCr employment or service
of the United States, inCulmg senators aud reUre
the rate OF six hundred dollars per annuin, duty Of
three per centum on the excess above the said six
hundred dol and Il shall be the duty Of all pay
masters and an dshursng officers, under the Govern.
ment Uf the United States, IN the employ thereof
when making any payments 20 officers and persons as
aforesaid or uaun settling aud adjusting the accounts
Of such onccrs and persons, TO deduct and withhold
the aforesaid duty OF three per centum, and shall at
the same tms, make certificate stating the name Of
the officer or person from whom such abduction WIS
made and the amount thereof, which shall be trans
mtted 70 the once OF the C0mmissiOner Of Internal
Revenue, and entered part OF the internal duties
and the payroll, receipts, or account OF officers or
persons paying such duty as a0regaid, shall be made
10 exhibit tho nict Of such payment
Sec. 81 lad Be Il further enacted, That for every
passport issued from the Office Of the Secretary Of
State afer tho thirtieth day Of June, eighteen hun.
dred and sixty two there shall be paid tho sum Of
three dollars which amount may be paid 10 any COL
ectOr appointed under this act aud his receipt there
for shall be forwarded with the application for such
passport 10 the office Of the Secretary Of State or auy
agent appointed by him. And tho collectors shall
account Tor all moneys received for passports In the
manner hercin6eore provided, and like amount shall
consul Of the United ssatos, who shall account there
for 10 the treasury.
ADVERTISEMENTS.
Sec 49, And be q 6rthsr enacted, That on and af,er
the nrst day OF August, eighteen hundred and sixty
two there shat be levied collected, aud pail by any
person or persons, 1rh, or company publishing any
newspaper, magazine, review, or other literary, sol
Cntiho OF nows publication Issued periodically, ON
the gross receipts for all Advertisements or all mat
tcrs ior the Insertion OF which n said spaper OF
other publication as Aforesaid, or in extras. supple
ments sheets or ny-leaves accompanying the same A.,
pay Is Tequ cd or received, duty OF three per cont
um and the person or persons, hTm or company
owning, possessing, or having the care or manage
ment OF any and every such new paper or other pub
Hcatun aforesaid, shall make list or return quar-
tcry, oommencinga as heretofore mentioned, contain.
ing tho gross Amount OF receipts as Aforesaid and tho
amount Of duties which have accrued thereon aud
render the same 10 the assistant assessor OF the re-
spoctive districts where such newspaper, magazine,
review or other literary or news publication is or
may be published which ist return shall have an
neXed a deCat alton, under oath or Affirmation 30 be
made according % the manner and form which may
De-, from time 10 um9 prescribed by the Commissou-
erof Internal Revenue, of the owner, p0sse5a8r, or
person having the care or managcmont o such news-
paper, magaznr, roviewi or other publication as
aforesaid that thc same Is true and correct aud shall
also quarterly aud atJhe time OF max Ing said list or
return pay t0 the collector deputy collector OF tho
district as Aforesaid tho full amount Of said duties
nud n case of neglect or refusal 90 comply with any of
the provisions contained IN this section or % make and
render said list return us aforesaid for tho space OF
thirtydays amer the time when said list OF return ought
to have bcon ado Aforesaid the sessor Of
duties, heretofore provided in other Of dep
Qucncy and u case Of neglect or refusal 10 pny the
duties AZ Aforesaid r tue space of thirty days aitei
said duties beCuue due aud payable, said owner, pos
SessOr or person or persons having the care man
agomcut OF said newspapers or publications as afure
said shall pay in addition theroto, penalty Of i've PEI
ccutum on the amount nue. aud u case cate oi iraut
or evasion whereby the revenue s attempted % DO de
fauded or the duty withheld, said owners plgessore
person Or or persons having the care or managemen
Of said newspapers other publications aiureaaid
shall ion iit and pay penalty OF Eve hundred dollar
for each offence, or for any sum fraudulently unac
Counleda0r and AN provisions In this act 10 relatin
90 Hens, assessment ana collection not lucpmp+l
bic herewith shall apply ~ tho section and oblooi
| herein embraced lrorided, That 10 oh ease
where the rate or Price Of advertising Is uKed BY am
law OF the United States, State or Turrtory II sha
be awful for The ooinpapy person or porsous, plu
| ushup said advertisements, 20 add tho duty or Ca
imposed By this act % tho price of said advertise
meats any Law, AZ Aforesaid, 10 the cuntrary uutwti
standlug Prouiaai, (trha, That the rsoepis Zoe ad
| yertlscmonts 10 the amount Of one thousand DOLLAR
by any person or parsons hrn, or company publ.l
iug any ncNspapofi magazine, review ur other liie
] aryi eCicntnc news publication, Issued periodically
I shall be exempt from duty dHd proridef. JtTito
That ala NEWSPAPERS whose circulation 0uUa not eHCet
two thousand copies, shall bg exempted nom al taKl
] iur Advertisements.
INCOME DUTY.
Sec 80. AHd o. e 0ftsr enacted, That f1r thc pu
pure of modifying aud re-enuoing, a. hereinafter pr
Vidud, 80 nHcA of un act entitled "An a0t 10 prOVl)