Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-26


ration under oath affirmation in form and
enIe that the same Is true and Correct and shall at the
same time as aforesaid paw to the collector deputy
collector the amount of duty thereupon afore
said and in default thereof shall be subject and pay
penalty of five hundred dollars In all of de-
linquency inmaking said list payment the assessment
and collection shall be made in the manner prescribed in
the general provisions this act: provided that
duty levied under the provisions OF this section
upon any sales by judicial executive officers making
auction sales by virtue of judgment decree Of any
court nor to public sales made by executors admins
traitors.
CARRIAGES, YACHTS, BILLIARD TABLES, AND PLATE.
Sect a. And be it further enacted that from and after
there shall be levied collected paid by any person
or persons owning possessing keeping any carriage,
money down figures against the respectively.
or otherwise specified and set FORTH in schedule marked
Schedule A.
CARRIAGES, YACHTS. BILLIARD TABLES, AND PLATE.
Carriage, gig, chaise, phaton, wagon, buggy wagon,
carryall rockaway or other like carriage, the body of
which shall hottie exclusively in husband
r or for the transportation of merchandise and valued
at seventy five dollars including the harness used
herewith nhen drawn by one horse, one dollar
any coach, hackney coach, omnibus, four-wheol
rage, the body of which rests upon springs of any de
sengers, which shall not exclusively employed in
husbandy or for the transportation Of merct andse val
dred dollars including the harness used drawn
Carriages of like description when valued above two
hundred dollars and not exceeding six hundred dollars,
five dollars
Carriages of like description, valued above six hun
bred dollars, ten dollars.
Pleasure racing vessels, known yachts, whether
by sail steam under the value of six hundred dollars,
Yachts valued hundred dollars, and not ex-
ceeding one thousand dollars. ten dollars
of said yachts, ten dollars.
billiard tables kept for useIen dollars.
Plate of gold, kept for per troy, fifty cents.
Plate silver kept for use ounce trey three cents
amount not exceeding forty ounces as aforesaid belong
Ing to any one person, shall be exempt from duty.
sLAUGHTERED CATTLE, HOGS, AND SHEEP.
Sec Is. And be II further enacted, that on and alter
the first day of August, eighteen hundred and sxy-two
or persons; firms companies or agents or employees
On all horned cattle exceeding eighteen months old,
slaughtered for sale, thirty cents per head
slaughtered for sale, five cents per head.
On all hogs exceeding six months old slaughtered for
| in any one year, ten cents per head.
Provided that all cattle hogs and sheep slaughtered by
any person for his or her own consumption shall be OK
Sect 49, And further enacted that on and after
the date on which this act shall take effect any
thereof whose business occupation il is to slaughter
make render list at the end Of each and every
month to the assistant of the district where the
calves any, the numbered hogs if any, and the nuns
per OF sneep IL any slaughtered as aforesaid win me
with the whole amount thereof which lists shall have
annexed thereto declaration said person or persons
agents employees thereof aforesaid under oath
aiirmatons, in such manner and form may be pre-
scribed by the commissioner of internal revenue that
the same true and correct and shall at the time of
rendering said list pay the full amount of duties which
have accrued should aforesaid, to the col
lector or deputy collector of the district, aforesaid
and in case OF default in making the return or payment
the duties aforesaid the assessment collection
shall be made as in the general provisions of this act
ing shall forfeit and pay penalty of ten dollars per head
any 6e T T
tempted to be evaded Provided that the commissioner
OF internal revenue shall prescribe such further rules
and regulations he may deem necessary for ascertain
ing the correct number of cattle calves hogs and sheep,
liable to be taxed under the provisions OF this act
RAILROADS, STEAMBOATS, AND FERRY BOATS
Sect 50 And be further enacted that on and after
the first day OF August, eighteen hdndred 1.-TWO,
any person or persons firms companies, or corporations
owning or possessing having the management
of any railroad or railroads upon which steam is used as
prepeng power, or OF any steamboat other vessel
duty OF three centun the gross amount of all the
receipts OF such railroad railroads steam vessel for
the transportation Ofpassengers upon the
and any person or rsOns, firms companies or corDora
tons, owning or possessing, or having the
agement OF any railroad railroads using any other
power than steam thereon, owning, possessing,
having the care or management of any 1erryboat, or
vessel used erryboat, propelled by steam horse
Pewer shall be subject to and pay duty OF one and
hall per centu upon the gross receipts of such railroad
or ferry boat respectively for the transportation Of
passengers over and said railroads. steamboats, and
firms, companies, corporations owning, possessing
by law to receive toll for the transit passengers beasts
carriages teams and freight oany description over such
BRIDGE shall be subject and pay duty of three per
eentum on the gross amount of all their receipts of every
description And the owner possessor person per
sons having the and manae of any such rail-
road steamboat ferryboat other vessel or bridge
and every month, commencing heIeinbefore mem
toned make list return the assistant Of
the district within such owner possessor company, or
corporation may have his its place of business
where such railroad steamboat ferry or bridge
locaied or belongs respectively stating the gross
amount of such receipts for the month next preceding,
of such owner, possesscr MANAGER, agent, or other
proper officer, IN the manner and form to be prescribed
from time To time by the commissioner of internal
and shall also, monthly, at the time of making
such RETURN pay to the collector deputy collector of
the district the full amount odutes which have accrued
such receipts for the month aforesaid and in case of
neglect or refusal to make said lists or return for the
space of five days after such return should be made as
aforesaid the assessor or assistant assessor shall proceed
estimate the amount received and the duties payable
thereon herenbeore provided in other cases of dc
nquency to make return for purposes of assessments
and for the purpose OF making such assessment or of
asceItaning the correctness of any such return the
be subject to the inspection Of the assessor or assistant
on his demand or request therefor and in case
the same have been aforesaid for the
OF five days after the shall have become payable,
the owner possessor person having the management
as aforesaid shall pay In addition, 1--WE per centum on
the amount Of such duties; and for any attempt know
ngy to evade the payment of such Duties the said
err possessGr or person having the care MANAGEMENT
sand dollars for every such attempt to be recovered
provided in this act for the recovery of penales and all
provisions of this act in relation liens and collections
by dstrant not incompatible herewith, shall apply to
that all such persons companies. and corporations, shall
have the right to add the duty or tax imposed hereby to
commence, any limitations which may exist by law or
agreement with any person company which may have
paid or be liable to pay such fare to the contrary not
RAILROAD BONDS.
Sect 81 And he it further enacted that on and after
the first day of July, eighteen hundred and sixiytwo,
any person or persons owning possessing having
railroad corporation being for any
Of money tor which bonds other evidences Of ndeb
edness have been issued. payable in years
after date upon which interest is shall be, stipulated
to be paid representing the interest shall be
shall have been issued TO be paid and all dividends in
scrip SANS ofmouey thereafter declared due
payable to stockholders of any railroad company,
part of the earnings profits or gains Of said companies
shall subject to and paw duty of three per centum
the amount OF all such interest coupons div
dends whenever the same shall be paid; and said rail
road companies or railroad corporations or any person
persons owning, possessing, or having the care or
management of any railroad company railroad corpo
ration hereby authorized and required to deduct and
withhold from all payments made TO any person, per
sons party after the first day July, as aforesaid,
account of Interest coupons or dividends due and
PAYABLE aforesaid the said duty of three per
centum and the duties deducted aforesaid, and
certified by the president other proper officer said
company or corporation shall be a receipt and dis
charge, according to the amount thereof OF said rail-
road companies railroad corporations, and the
owners, possessors and agents thereof on div-
deeds and boz DIS other evidences of their indebted
ness upon which interest coupons are payable, hold
by any person party whatsoever and list or re-
shall he made aud rendered within thirty days utter
bends become due PAYABLE and often as every SIX
months the commissioner Of internal revenue. which
shall contain true and faithful account OF the duties re-
ceiyed and chargeabe, Aforesaid, during the time
when such duties have accrued should accrue and
naming fOr and there shall be annexed TO
every such list return declaration under oath or af
hrmaon, In manner and form as may beSprescrbed by
the commissioner of internal revenue of the president,
treasurer proper officer Of said railroad compa
railroad corporation, that the cOnansn true
and faithful account of the duties so withheld ard re
orshould accrue and not accounted for and for any de-
fault ~ the making rendering Of such list or return
with the declaration annexed as aforesaid the person or
persons owning possessing, or having the man
agement Of such railroad railroad