Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

Blliardtables, kept for use . ............. 10 90
Plate Of gold, kept for use, per ounce troy. 60
Plate OF silver, kept foruse, per ounce troy 10.
Provided, That silver spoons or plate ofslyer,
TO an amount not exceeding 30 ounces, as
be exempt from duty.
SLAUGHTERED CATTLE, HOGS AND SHEEP.
SEC. 7S. And be it further enacted, that on
the and after the first day of August. 1869
there shall be levied collected paid by any per-
son or persons, firms, companies, or agents or
employees thereof the following duties or tax
es, that is to say: on all horned cattle exceed
ing IS months old, slaughtered for sale, 30 cts
per head; on all calves and cattle slaughtered
for sale under is months old, cents per head;
on all hogs exceeding o months old, slaughter
ed for sale, when the number thus slaughtered
exceeds 20 in any one year, 10 cents per head
On all sheep slaughtered for sale, cents per
head Provided, that all cattle, hogs and sheep
slaughtered by any person for his or her own
consumption, shall be exempt from duty.
SEQ. 10. And be it further enacted, That on
and after the date on which this act shall take
effect, any person or persons, firms or compa-
nies, or agents of employees thereof whose
business or occupation il is to slaughter for
sale any CATTLE calves, sheep or hogs, shall be
required to make and render list at the end
of each and every month to the Assistant As
SCISSOR of the district where the business is trans
acted stating the number of cattle, if any, the
sheep, if any slaughtered, as aforesaid, with the
several rates of duty as fixed therein in this
act, together with the whole amount thereof
which list shall have annexed thereto adeclara-
tion of said person or persons, agents or em-
ployees thereof, as aforesaid, under oath or
afr nation, in such manner and form as may
be prescribed by the Commissiner of Internal
Revenue, that the same is true and correct, and
shall at the time of rendering said list, pay the
full amount of duties which have accrued or
should accrue, as aforesaid, to the Collector or
Deputy Collector of the district as aforesaid ;
and in case of default in making the return or
payment of the duties, as aforesaid the ASSESS
ment and collection shall be made ms in the
general provisions in this act required, and in
case of fraud or evasion the party offending
shall forfeit and pay penalty of $40 per head
for any cattle, calves, hogs sheep so slaught
cred, upon which the duty is fraudulently
withheld, evaded, or attempted to be evaded .
Provided that the Commissioner of Internal
Revenue shall prescribe such further rules
and regulations as he may deem necessary for
ascertaining the correct number of cattle, hogs
and sheep, liable to be taxed under the pro
visions of this act.
RAILROADS, STEAMBOATS, AND FERRY-BoAT
SEC. 80. And be it further enacted, That on
and after the first dav of August; 1862, any
person or persons, firms, companies or corpo-
iuliOuS, ONniIlH VI pDSScSSlllI, OF ildNlng InC
care or management of any railroad or rail-
roads upon which steam is used as propelling
power, or Of any steamboat or other vessel pro-
PEELED by steam power shall be subject to and
pay duty of three per centum in the gross
amount of all the receipts of such railroads for
the transportation of passengers over and upon
the same, and any person or persons, compa-
nies or corporations owning or possessing or
possessing or having the care or management
Of rnailrpa1 or railrpohc ttcincr ptI
power than steam thereon, or owning, posses
sing or having the care or management ofany
ferry-boat propelled by steam or horse power
shall be subject to and pay duty of 1tper Ct
upon the gross receipts of such railroad or fer
ry-boat respectively, for the transportation of
passengers over and upon said railroads, steam
boats, vessels and ferry boats and any person
or persons, firms companies, or corporations,
owning, possessing or having the care or man
agement of any bridge authorized by law to re-
ceive toll for the transit of passengers vessels,
carriages, teams and freight of any description,
over such bridge shall be subject to and pay a
duty Of 3 per centum on the gross amount of
all their receipts of every description. And
the ownea, possessor, or person or persons
having the care and management of any such
railIoad steamboat, ferry-boat or other vessel,
or bridge, as aforesaid, shall within five days
after the end of zach and every month, com
mencing as hereinbefOre mentioned, make
list or return to the Assistant Assessor of the
district within which such owner possessor,
company, or corporation may have his or its
place of business or where any such railroad,
steamboat, ferry boat, or bridge is located or
belongs, respectively, stating the gross amount
ofsuch receipts, for thesmonth next preceding,
which return shall be vertefied by the oath or
affirmation ofsuch owner, possessor agent, or
proper officer, in the manner and form to be
prescribed from time to time by the Commits
sioner of Internal Revenue, and shall also,
monthly, at the time of making such return,
pay to the Collector or Deputy Collector of
the district the full amount of duties which
have accrued on 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 to estimate the amount received,
and the duties payable thereon, as hereinbefore
provided in other cases ofdelinquency to make
return for purposes ofassessment; and for the
purpose of making such assessment, or of as
certaining the correctness of any such return,
the books of any such person, company, or
corporation, shall be subject to the inspection
of the assessor or assistant assessor, on his de-
mand or request therefor; and in case of neg
lect or refusal to pay the duties as aforesaid,
for the space of five days after the same shall
have become payable, the owner, possessor, or
person having the management, as aforesaid,
shall pay, in addition, five per cent on
the amount of such duties and for
any attempt knowingly to evade the pay
ment of such duties, the said owner, possessor,
or person having the care or management, as
aforesaid, shall be liable to pay penalty of
81 900 for every such attempt-to be recovered
as provided in this act for the recovery of pen
altes and all provisions of this act in rela-
ton to liens and collections by dstraints, not
incompatible, herewith snall apply to this sec
ton, and the objects therein embraced: Pro
vlded, That all such persons, companies, and
corporations, shall have the right to add the
duty or tax imposed thereby to their rates of
fare, whenever their liabilities thereto may
commence, any limitations which may exist by
law or by agreement with any person or COM
pany, which may have paid or be liable to pay
such fare, to the contrary notwithstanding
RAILROAD BONDS
SEC 81 And be it further enacted, That on
and after the first day of August 1862, any per
son or persons owning or possessing, or having
the care or management Of any railroad company
or railroad corporation, being indebted for any
sum or sums of money for which bonds or other
evidences of Indebtedness have been issued pay
able in one or more years after date, upon which
interest is or shall be, stipulated to be paid, or
coupons representing, the interest shall be or
shall have been issued to be paid and all dividends
In scrip or money or sums of money thereafter
declared due or payable to stockholders of any
railroad company, part of the earnings, profits,
or gains of said companies shall be subject to and
pay duty of per eentum on the amount of all
sub-interest or dividends, whenever the same
shall be paid; and said railroad companies or rail
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