The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-23

Il
drawn by one 81 90
Carria ,6s OF like descriptions, drawn BY
two horses. aud any each, hackney r. t5 9
coach, omnibus, or fur wheel car
/ riage, the b Of of which reefs upon
sIrings of any description, which may - sr hri
be kept foI use, Tor hire, or for passt n
l gers, and which shall not be xc!u,iyt.
l. ly employed in husbandry or for the
/ transportation Of nier handise, valued
4 at $40, and not xcsedipg 500, inclu'
\ dug the harness used -therewith, -a
n drawn by two horses more............ if 2 90
SEQ. a' 10 90
Pleasure, or racing vessels, kn0wn q. sl
yatchts, whether by sail steam, un'
der the value o. S600........................ 90
| Yatchis va ued above 5000 and not ex-
cfedfDg OIL 10 %
And for each additional Sl.0O0 IN value
OF said 1000
Billiard table,, Kept for use................. 10o0
Plate Of gold kept for use, pei oan 6 troy so
| Plate Of silver, kept for aIse, per once
Provided. That silver spoons OF plate ef
silver, to amount MT exceeding A.
ounces, aforssaid belonging g. any
one person, shall lie exempt from du.
sec. 70. And be Il further enacted, That on and
after tue first dsJ of August, 1852, there shall be
levied, collected and paid by aus person or per.
| sons, firms, conf anies, agents employ ers
thereof, the following DUTIES taxes, that Is to
say on all horned csttlA ling Is months old,
slavgh cred for sale, 30 cents Psr head o. all
months old, cents per heal; onall hogs, exceed
| ing months old, slaughtered for sale, when the
| numbrr thus slaughtered exce.ds 20 IN any
year, 10 cents per bead. On all sheep slaughtered
for sale, cents per head Provided, That all cat.
| tie, hog and sheep slaughter by any one terson
for hi. o. her. own consumption; shall be exempt
from duty. - p -
fec 70. And be Il forther enacted, That on and
after the date whi this shall take fleet any
| person or persons, firms or companies, or agents,
| CT employe s thereof, whose bu mess or occupa-
taN hfar r. auIo alA
| sheep or hsgt, shall berquired TO make and rem
| der list at the end Of each and every month to
the Assistant assessor of the district where the
buDess IL transacted, staiing the nnmt er Of cat
tie, if any, tbs Dumter of heg if any, and. the
number Of sheep, If any, slaughtered as aforesaid
| with the several rates Of duty as fixed therein Ia
this act tcgether with the whole amount Thereof,
which list shall have annexed thsreto a dsclara.
Il tion If said person or ersons, agents employ
ees thereof rs aforesadundtr oath or affirmation,
in such Mariner and firm IS may pc prescribed by
the CsmmiFs Of Internal Rev. nue.. that the
same is true ana correct and shall, the tire of
rendering sad list, psy the ful amount of duties
viii, have accrued or should accrue, sforesaid,
to the Colle tor Deputy Collector Of the district
| as Aforesaid and n case of default in making he
return or payment Of the duties as aforesaid, the
assessment aud collection shall be made iu the
general provisions this act required, and in case
| offraud evasion, the party offending shall ior-
felt and pay apeualty of 10 per head for any
tie, caves. hogs or shaep SO slaughtered, upon
which the duty s fraEt ulently vii iihheld, eyaued,
| or attempted - be evaded Provided, That the
Commas oner Of internal Revenue shall prescribe
such further rules and regulations as he may deem
necessary for sscertaining III correct number Of
cattle, hogs and sheep Liable to be taxed under
| the provisions OF this act.
l. Sec. so. And be it further enacted, That on and
after the Let day of august, 1882, any person or
1 persons firms, companies or corporations, own
ing or possessing, or having the care or manage
i ment OF any railroad railroads. upon which
steam is used as propellng power, tf any
steamboat or ether vessel propsiled by steam pow
er shalt be subject to ana pay duty Of per eea-
tum1n the gross amount of all the receipts of such
railroads for the transportation OF passengers over
| aud upon the same, and any person pers ms,
\ companies corporations, owning or possess ,ng
having the care and management of any RAILROAD
or railroads using any other power than steam
thereon, owning, prs ssing, or having the csre
1 or management OF auy ferry boat propelled by
| steam or uorse power shall be subject and pay
| q duty OF Va per centum upon the gross re,
cepts OF such railroad or ferry boat respectively,
forthe transportation CT passengers over and upon
said raj roads, steamboats, vessels aud ferry boats
| aud any person or Persons, frms, cor Iaies
Computations, owning, post es ing, or having the
care aud mauagement VI any bridge authorized by
I,wato receive toll for the transit OF passeugers
VI sse's, carriages, teams aud freight 6f any des
cription over sucu bridge, shall be su jeet a1d
| pay a duty Of per eentum on the gross emou { OF
all their re ceipts Of every scIipIf0n. And tue
owner, possessor, or p rsen or persons having the
care aud management OF any such railroad steam. !.
boat ferry boat, OF other vessel bridge afore
said ehali within a Q days Af'er the end Of zach
| and every mouth, commencing as hereintefoTe
I mentioned, make list or return TO the Assistant
Assessor of the district within viii h sucb owner
possessor comp. p.ny, OF corporporation may b we
his or its place of business or where any such rail-
roaf steam boat, ferry boat, bridge located or
belongs, respectively, stating the gross amount of
such ie ipts for the month preceding, which
retain shall lie verified by the sth rf ma ion
of such owner, po5se5sor, manager, ageut, ota
or proper oficer,i1 the manner and form prescrib
cd from time to time by the Commissioner of In
terpaI Reyenue, aud shall also monthly, at III,
time of making such return, pay to the Collect lr
II or Deputy Col cctor of tn district the full amount
| of duties which have accrued on such receipts for
the moneh aforesa and in csss Of neglect or rs.
fusal TO make said isss return for the space OF
| fiye-days after susL return should be made
aforesaid, the assessJ assistant sba |
proceed 70 estimate the amount received. and tn
duties payable thereon, ht reint eiore proyid d
Ia other cases ofdslinqnency TO make return for
purposes OF assessment; and for the psr2ose. of
| making such assessms snt, or ascertaning the corr
| rectness of any such RETURN. the books OF any
such pei sop, company or COZ poraon, shall be sub
ject 10 the inspection Of the assessor or assistant
assessor, ON his demand or request therefor aud,
in ,se of begect or refusal 70 pay the Gut,es as
aioresad, when the same ha cen ascertaDed as
ore al for the spacs of days after the ssme shall
have become payabe,the owner,go SCISSOR or person
hvvng the management as atoresui :, shalt pay, In
add tion, 5 per cent On the amount OF such duties
and TOR any teunpt knowingly to evade the pay
ment Of such duties the said owner, possessor. or
| person having the care or a1agement as afJre'
said Ghal he tiabe 70 pay penalty of loo Tor ev-
! ry such attempt 10 be recovered as iprgvidcd in
this act for the rtcOve OF peaates In Ieat on 10
liens and collections by distia Mt, notiacompstibc
herewith and all prov isions OF III at mag apply
to this section aud the Obj cts thei emb ::
Provided, That all such persons compaHie-, and
Corporations shall have he right to add to the
dnty tax imposed thereby to their rates OF fare,
whenever their Liabilities thereto may commences,
aud limitations which may exist by law or by
agreement with lay person or company, which may
have paid or be- liable to pay such the CON.
5 trary Notwithstanding. ts& A444,A&t
: Sec. 81. And be IL further enacted, That on
ard after the lst Of August, 1852, any persOn or
Q persons owning or Possessing, or having the care
or mauagenent Of an, railroad company or rail-
, road corporation, being indebted for any sum OF
sums of money for which bonds or other evidences
of indebtedness have been payable in one or more
{ Years after date upon which interest is shall
be- stipulated to te paid or coupons representing
the interest shall be shall have been Issued te
be paid and all dividends In scrip or money, OF
. snms OF money thereafter declared due sor paya
blo to stockhotds Of auy B.R. company, be part o
o the earnings. profits, gains OF said companies
q shall be subject to aud pay duty or per cent
b um on the amosnte ef all such interest," or divi-
/ dends whenever the III III be paid and sait
: railroad coiapa les or railroad corpo. ations, Of
r any person persons owning. possessing, 0. hav
i ing the mansg ment of any railroad com
/, pany rSilroUd poration, hereby au hori
1. zed and requrad TO deduct and withhold frem al
,r Payments made 70 any person, persons or party
after the LIT day of August Aforesaid, eccoun
Of OF any interest or coupons dividends due ami
ID pay able as aforesaid, the said duty or sum OF
N Pei ceutum and the duties deducted aforesaid
le and certified by the president other proper Cfi
" cer OF 81 company or corporation, shah be re
IN capt and oischa sccordin to the amount there
BY of OF said railroad companie-, or railroad corpo
at and hn