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


dered within thirty days after the time fixed when such
dividends of money shall be declared due and
payable and as often as every six months to the COM
missioner of internal revenue which shall contain
true and faithful account OF the amount of duties
cTued or which should accrue from time to time
accounted for and there shall be annexed to every such
list or return declaration under oath affirmation
to be made in form and manner as shall be prescribed by
the commissioner of internal revenue, Of the president
some other proper officer Of said bank, trust COM
pany, savings institution insurance company, respect
vely that the contains true and faithful account
of the duties which have accrued should accrue and
not accounted for and for any default in the delivery
of such list or return, with such declaration annexed,
ance company making such default shall forfeit, as a
penalty, the sum of five hundred dollars.
Sect SO. And be it further enacted that person
persons owning possessing having the care
agement of any railroad company railroad corpora
On bank trust company savings institution insur
ance ompany as heretofore mentioned required under
this act TO make and render list return to the COM
missioner of internal revenue SHALL upon rendering the
same to the said commissioner of internal revenue
in default thereof shall forfeit penalty the sum of
five hundred doars and in of neglect or refusal to
ties aforesaid the space thirty days after the
time when said list should have been made and rendered.
when said duties shall become due and PAYABLE
the assessment and collection shall be made according to
the heretofore prescribed in this act
Sect a. Aod be further enacted that on the first day
OF October, Ammo Donini eighteen hundred and sixty
two and on the first day Of each quarter OF year there
after there shall be paid by eaCp insurance company,
whether inland marine, and by each individual or
damage by fire. by the perils OF the the duty of
one per centum upon the gross receipts ioT premiums
pany during the quarter then preceding and like duty
shall be paid by the agent of foreign insurance com.
ggtny having an office doing WITHIN the united
Sec. 49, And be it further enacted, That the first
day of october next and the first day OF each quar-
thereafter, shall be made and rendered to
the commissioner OF internal revenue by all insurance
companies, or their agents, or associations or lhd-
yduals making Insurance except life insurance nclnd-
INK agents of all foreign insurance companies, which
shall contain true and faithful account OF the sur.
any open nolicy by said companies or their agents. or
associations individuals during the preceding quarter
settn forth the amount insured and the gross amount
received, and the duties accruing thereon under this
act and there shall be annexed to and delivered with
to be by the commissioner of internal reve
nue., made by one Of the officers Of said company or
ISOLATION individual by the agent in the of
foreign company, that the statements in said accounts
are in all respects just and and such quarterly
counts shall be rendered the commissioner of nerna
revenue, within thirty days after the expiration OF the
dering such account with such affidavit, as aforesaid
thereto annexed the Of the duties due by such
quarterly accounts shall be paid the commissioner of
internal revepue and for every default in the delivery
OF such quarterly account with such affidavit annexed
thereto or IN the payment OF tine amount OF the duties
due by sueh quarterly account, the company or agent
or association or individual making such default shall
thousand dollars
SALARIES AND PAY OF OFFICERS AND PERSONS IN THE
SERVICE OF THE UNITED STATES AND PASSPORTS.
the & n Snnus geen Gdrad a0 0d % @
there shall be levied collected and paid on all salaries
OF officers or payments to persons in the civil, military,
naval or other employment or service of the United
States including senators and representatives and dele
gates in congress- when exceeding the of six hun
dred dollars per annum, duty of three per centum
the excess above the said six hundred dollars; and it
shall be the DUTY OF all paymastes and az dlsbursng
officers. under the government of the United States
on as o making n1 ay b%
adjusting the accounts Of such officers and persons, TO
deduct and withhold the aforesaid duty of three cen-
ium ana shal AT inc same time make eerheate stat
ing the name OF the officer person from whom such
shall be transmitted the office the commissioner of
internal and entered part of the internal du
persons paying such duty aforesaid shall be made to
exhibit the fact OF such payment
And be IL further enacted. That for
passport issued from the office of the secretary of state
sixty two, there shall be paid the sum of three 40,
which amount may be paid to any collector aThested
with the application for such passport to the OF the
secretary Of state, agent appointed by hin md
the collectors shall account for all moneys receive for
passports in the manner hereinbeore provided and
amy Minister S or consul the United States Who Shall
account therefor to the treasury.
ADVERTISEMENTS.
Sect 49, And be it further enacted that on and after
the first day Of August eighteen hundred and sXtytwO,
there shall be levied collected, and paid by person
persons, firm company, publishing any newspaper,
magazine review, or other literary scientific, or news
publication, issued periodically the gross receipts for
all advertisements or all matters tr the insertion of
which in said newspaper or other publication, as afore
said in extras, supplements sheets, fly leaves
companying the same, pay is required received, a
duty of three per centum; and the person PERSONS
Gaze management OF any or every such news
paper or other publication, as aforesaid shall make
oIored and the amount Of duties Which have Accrued
thereon and render the TO the assistant
of the respective districts where such newspaper maya
may be published, which list return shah have
nexed declaration, under oath or affirmation, to be
made according to the manner and form which may be
from time to time prescribed by the commissioner of
internal revenue, of the owner possessor person
having the care or management Of such newspaper.
magazine review or other publications aforesaid that
the is true and correct and shall also, quarterly
ana the time OF making said list return, the
collector deputy collector Of the district aforesaid
refusal to comply with any Of the provisions contained
in this section, or to make and render said list
mr. pfup
days after the time when said list or return ought to
have been made as aforesaid the assistant of
the respective districts shall proceed estimate the
duties, heretofore provided In other cases of delin
quency; and in Of neglect or refusal 10 pay the
duties aforesaid, for the space Of thirty days
said duties become due or payable, said owner, possess
OF said newspapers or Publications, as at resald shall
pay in addition thereto, penalty Of hye per centum
the amount dues and IN case OF fraud or yasion where
by the revenue attempted to be derauded the duty
Sayp the care or Of said o
other publications, as aforesaid, shall forfeit and pay
any sum fraudulcntly unaccounted for; and all provi
sons in this act in relation to liens assessments and
this section and the objects herein embraced provided
that in all cases where the rate O. price OF advertising
ry shall be lawful for the company person OF persons
publishing said advertisements 10 add the duty tax
imposed by this act to the price Of said advertisements
any law, aforesaid to the contrary tandng
provided further that the receipts for advertisements
to the amount thousand dollars, by any person
persons. firm. company. publishing any newspa-
news publication, issued periodically, shall be exempt
from duty and provided further that all newspapers
whose circulation does not exceed two thousand copies
shall be exempted from all taxes for advertisements
INCOME DEBT.
Sect So And be 1t further enacted that for the pur-
pose Of modifying and enactng hereinafter provid
ed much of an act entitled IAN act 10 provide in
creased revenue from imports TO pay Interest the pub
lie debt and 'orother PURPOSES approved nth of Au-
that is TO sections iortyDine, fty, Except
much relates to the selection and appointment
Of depositares and hyone be- and the same are here
Sect 80 And be It further enacted that there shall be
levied collected and paid annually, upon the annual
United States whether derived from any kind of proper
ty rents interest," dvidencs, salaries from any proes
Sion trade employment, vocation carried I'm the
United States Orelsewhcre or from any source whaev
or. except hereinafter mentioned, if such annual
gains profits Income exceed the sum of six hundred
dollars and do not exceed the sum OF ten thousand dol
lars duty three per centum the amount Of such
annual gains profits income and above the said
sum of six hundred dolaTs II said income exceeds the
upon amount Understanding six hundred dOllars
and upon the annual gains profits or Income, rents, and
stocks owned In the United States by any citizen Of the
United States residing abroad except as ereiDntr men
toned and mott the employment Of the government of
the United States there shall be levied, collected, and
paid a duty Of five per centum,
Sect 81. And be IL further enacted, that In estma
Ing said annual gains profits, or Income whether sub
tum or Ave per centum, all other national state, and
local taxes lawfully assessed upon the property other
said annual gains profits or income Of such person
should be derived shall be first deducted from the
gains profits or income Of the person or persons
who actually pay the same whether owner ten
ant and all gains profits, income derived from
RES officers payments to persons IN the CIVIL mill
tary naval other service OF the United states, ncud
ing senator's representatives and delegates In congress-
nbuyc six hundred dollars or derived from interest
dividends stock, capital or deposits IN any bank
trust company savings institution, insurance, gas
bridge, express, telegraph. steamboat erry-bOat or
railroad company. corporation, ON any BONDS