The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-07
sLAUaHnRrp CATTLE, noes AND saEEP.

SLAUGHTERED CATTLE, HOGS AND sHEEP.
Soc. Is. AHd Be- Il further enaeied, That on and after
the nrst day Of August eighteen hund "a and sixty
two, there shall be levied collected, and paid BY any
prison persons firms, companies, or agents or en-.
plyers thereof, the following duties or taxes that
| 10 Say
On ail horned cattle exceeding eighteen months old
| Slaughtered ior sale, thirty cents per head
! On all calves an cattle und gheen mouths Old
slaughtered for sale, five centspe head
en- all hog, exceeding SIX months old, slaughtered
for sale, when tue number thus slaughtered ex-
ceeds twenty inO any one year, ten ceuts per head
On all sheep slaughtered for sale, Hve cen per head
Prouided That all cattle, hogs, and sheep slaugh'
tered BY any psi son for his or her own oonsump
tion, shall be exempt from duty ..r
Sec 7s And Be il further enacted That on and aher
the date on which this act shall take elect any per
son or persons hrps or oompanea OF agents, or en-
yoyreS thereof whose business OF occupation it is
slaughter for sale any CATTLE calves sheep or hogs
shall b. required 10 make and render list at the eud
OF each every month 10 the assistant assessor Of
the district whore the business Is transacted, stating
| rho number of cattle, calves II any the nambor o.
hogs II any aud tho number Of sheeP, f any, saugh.
tered Aforesaid, with the several rates OF duty as
| fixed therein In this act, together with the whole
aHiopat thereof which list shall have annexed ihere
TO declaration Of sal person or persous, ag ants or
employees thereof az aforesaid under oath or affirm.
atju, Ia such manner and form may be prescribed
by tie Commissioner Of Internal Revenue, that tn
same is trae and Correct and shdl at the time OF
rendering said list pay tbe fuil auiount OF duties
which have accrued or shopd accrue as aioresadto
the collector or deputy collector Of the district, as
aforesaid IN case Of deiault IN m king the re-
turn Iaymeet OF the intes, AZ aforesaid the as
sssmept aud collection shall be made a. IN the gene
raj provisions Of This act required, and In case OF
fraud evasion the party oacndlng shall forfeit and
pay penalty Of ton dol ars per head for tPy cattle,
calves, hogs or sheep slaughter upon which the
duty IL frauduently withheld evaded On attempted
70 be evaded Pryridsd, lhat the OommissiOner Of
lntrnal Revenue shall prescribe such further rules
and regulations aB he may deem necessary for ascer
tanning the correct number Of cattle calves, hogs
and sheep, liable 10 be taxed under The provisions OF
this act. -.r IN tr
| RAILROADS, sTEANBQA S AND FERRY, BOATS,
se3, SO. ARd BE- further enacted, Thst and after
tie drst day Of August eighteen hundred and sixty.
two hny pers5nor persous, firms, com pan esoe oorpo
raiiOLs owning possessing, or having the care or
managementO Of any raj road or ralroaas upon which
steam IS USED as propeing povcr or OF any st'am
boat 0r other YES 81 propslled BY steam power, shall
be subject TO and pay duty OF three per csntum on
the frOss RmOunt Of AL Tue receipts OF such railroad
or railroads steam vessel for the transportation Of
passt myers aud u, the same and any person
or persons, firms companies or corporations, or own
ing or possessing, havng the care or management
of any railroad or railroads usng any oiher power
steam thereon or owning possessing or having tho
care and management 90 any ferry boat or ves5
used as a ferry boat, propelled by steam or
horse power shan be subject 10 and pay a duty
one and half per centurn upon the gross re-
ceipts Of such railroad ferry boat, respectively
for the transportation Of passengers over and rpon
said railroads, stcamboats, aud ferry boas, respect
lively ; aud any person or persons, hrms, companies
or cOrporationl owning, possessing or having The
care or management OF any bridge authorized by law
to receive ton for the transit Of pas sengeTs beasts
carriages tauls aud freight Of any description
such bridge shall be subject 10 and pay duty Of
three per ccntum on the gross amount Of all their re
csipis Of every description. And the owner, poss
sor or peraou or pers haYing the manage
ment OF any uJh railrthd steamboat, ferry boat or
vessel briigo as af resad shall, within hye days
after the end Of each and every month, commencing
as hereinbeOrc mentioned make list or return 10
the assistant Of the district within which
such owner piss essor, company, or corporation may
lie ,ian of or arue
rdilro ID steamboat, ferry boat or bid-o * located
or ,ougs respectively stating The gross amount Of
such receipts Tor the month next preceding, which
return shall re verified by the oath or aiIrma ton Of
such owner pOssessOr, manager, ayent or other pro
per Ocer, in the manner and form 10 be presricbcd
nom time To time by the Csmm ssiOncr OF Int Ina
Bevcnae and shall also monthly, at the time of max
ing such return Pay 10 the collector or deputy col
loo0r Of tho district the full hmOunt OF dlt-s which
have accrued on srch receipts for the m nth afore
said and case of neglect refusal 10 make said
lists or return should be made as Aforesaid the
or assistant assessor for the the space o hve
days after such retu shall proceed t0 timato the
amount received and the dot es payable thereon as
herenbefore provided In other cases Of delinquency
TO make return for purposes II assessment and for
the purpnse OF making such ass ssessment fr Of a. Ger.
tanning the correctness OF any such return the book4
OF any such person company or corporation shall be
subject 20 the Inspection OF tho assessor or assistant
assessor his demand or request therefor aud iu
casa OF NEGLECT refusal TO pay the duties aOre.
said Shen the have been ascertain d as aiofe
said for the space OF i've days after hs same soali
having the management as aforesaid, shall pay, IA
addition, i've er centnm ON tbe amount OF auc du-
ties; AMI for any attempt knowingly 10 cvade the
payment OF such duties, the said owner, possessor
person having the care or management as aforesaid,
shall be liable TO pay penalty OF Sne thousand dol
lars Tor every such attempt to bs recovered as pro
| vded 10 this act Or the recovery Of penalties and
All provisions of this act In relation 20 Liens and col
ectOns ty diHtrant not Incompatible herewith shall
apply TO this section and the objects therein EN-.
braoed PyoUtded, That all such p,rssns, companies
and corporations shall have tho right 10 add the du
| ~ or tax imposed hereby 10 their rat Of fare
Whenever their liability the -eto may commence, any
limitations which may exist by law or by agre,ment
| with any person or company which may have paid
or be- liable % pay such fare TO the contrary notSit
| standing ..
RAILROAD BONDS, Hr
Soc 81 And Be further eiacted, That on and afl.r
| the irst day OF July, eighteen hundred AID sixty
two any person or persons owning or possess ng or
having the care or management Of any railroad com
piny 0r Taroid corporation, being indebted foe any
sum or SUMS OF money for which bonds other evil
dences OF Indebtedness have been issued, plyable n
one VI years after date, upon which interest is
| or shall be stipulated 10 be paid, coupons repre-
sentng the interest shan be shall have been ssue
10 be paid, and all dividends IN scrip or money or
sums Of money thereafter declared due or payable TO
Stockholders Of any railroad company as part OF the
earnings profits, gains OF sald companies, ehRl be
subject TO aud pay duty of three per ceniun on The
smount OF all euoh interest or coupons or dividends
whenever the same shall be- paid and taid railroad
companies or railroad corporations or any porsIn or
| persons owning, possessing, or having the care or
mauagentnt Of any railroad company or railroad cor
porat0n are hereby authorized and required " de-
/ duct and withhold from all payments made TO any
person. persons Or prty aier The hrst day OF july
as Aforesaid, on account o. any interest or coupons
or dividends duo and payable as Aforesaid, the Sal
| duty or sum of three per centum and the duties
/ deducted a. Aforesaid aud certified by the presl-
| dent or other proper officer OF said company or
corporation, shu be receipt aud discharge, ac.
| cOrdug 20 the amount thereof, OF SAID railroad
companies or railroad corporal ons aud tho uwncrs,
Iossessors, and aBeuts thereof on dividends and ou
/ hnn1e other evidences their Indebtedness
upon which interest or eoupons are payable, holden
by any person or party Whatsoever, and list or re-
turn shah be made and rendered within thirty day
after the time nNed Whom SAID interest coupons or
dvidenus become due or payable, and olen az ov.
cry six months, 70 the Commissioner Of Internal Rev
eynue, which shall contain true and htithn account
OF the duties reoevcd and ohnrgeable as aforesaid
during the tmo when such duties have accrued o.
should accrue, anu remaining unaocounted Tor
aud there shall be anexed % suU list retarn
declaration under oath or affirmation, in manner and
form may be prescribed by the Commissioner o
Internal Reyenue Of the president treasurer, som,
! proper ulhcer Qi said railroad company or railroad
corporation, that the same contains true and faith
ul account uf the The duties 30 withheld and received
during the time when such duties have accrued OF
shouh accrue, and not accounted for and Tor any dc
| fault ia the making or rendering uf such list OF 20
turn with tha declaration annexed Aforesaid, th,
person or persons ownipS, possessing, Or having th
| care or management OF such railroad company o
railroad corporation making such default shall for
felt, as penalty, the sum Of ave hundred dollars
and IN case OF any default Ia making or rendering
said hst or Of any default in the payment OF the du
y, or any part thorcuf, accTung or which should aC
cruc, the assessment and collection shall he made aC
c0rdng ~ the general provisions hf this act.
BANKS, TRUST COMPANIES, SAVINGS INsHTU
TlONs AND INSURANCE COMPANIES
Sec 81. Aad Be q further enacidii That on aud arc
the nrsi doy of July eighteen hundred and sixty TIVE
there shall be levied collected, and paid by AN banks
| trust companies and savings naututuns, and by a
dro marine, lfe, inland, stock aud mutual insurluC
companies under whatever style or name known q
called, OF the United States or Territories spoeal
incorporated, orr existing under general laws %
| which may be hereafter Incorporated or exist o
| Aforesaid, on al dividends in scrip or money cher
after declared due Or paid % stocihuders W polio