Delaware State journal and statesman., 1862-07-25

nny railroad steamboat ierryhoa or bridge Is To-
receipt the month preceding, which re-
shall 10 verified by the oath affirmation OF surh
Wner possessor, manager agnt or oihsr proper ouee
the manner and form to b. prescribed from iime y
by the lniern'l Reyrnne and shall
io monthly at the tue q making sue fe urn pay 70
tLe collector on deputy Collector the district tue iul
Aount Of duie which have accrued gu such receipts
i the month Aforesaid aud ~ case OF hsKlerl or telns
naks said Isis vtdrn Tor the space OF nve dEys aeE
uh r. turn should ie mair a. aforesaid the Asessi ol
assistant assessor shAll prYVei 70 estimate tne auuu
esl aud the duties payable thereon rs here nbe1le
provided in other OF delinquency TO make return
i purposes o. aseHsienl ana LOT tue purpose 81 mah
such assessment, OF aseertainng tue correctness e
sueh return, the books o any such peisou COMPANY
90 'orpoIaun shA be subleet to he Inspection o. hs
a assistaut his demand or request
therefor; and IN neglect ein'al to pay lhe da
les aforesaid when tue sAms nave neen ~
turesAl for tha sae of hve days aiter The same sha
nsse beeome payable, tue 0wnvf los,essor of perei
having the management . Aloe'aii sha pay IN Auui
tun per cenum on the amount Of such duties aud
any attempt knowingly tn ersde the payne Of such
dulles ihe sad owner lossess9f "a person hANius .ne
management Aforesaid shall ne liable 10 raJ
peatiy OF one thousand dollars tor every sueh aitemp'
g lie recovered as p"Viae1 u lnls se' 10y we eeoFey u
penalties and all provisions OF this act In relation to
ens aud collections hy dstraui not ineonpausl herr
WITH shall apply lo ths action anu tue objects therein e
bae Provided, That all such psrsons companles, and
corporations sha haze The right to add tue duty or tax
imposed hereby 10 ihelr rates o lae whenever iheit ha
ly thereto may eomnienee. anl Limitations which may |
eA,l BY law by agreement with any person ar eompau.
sAleh may have pAd he liable to pay such aFe TO the
contrary notwithstanding.
RAILROAD BoNps
SEC. ST. Aad be 1t further enacted Ihii qu aud alter the
l,st day ot july ei.heeH hahdfel aud sAS-twe ans
ieTson ef peIous ownin or possessing o having the care
management Of any r4iitosi company Ut railroad ur
poratlu, being nisblsi is any sun suus Of money
Nr which bonds % ethf eFlshfss v lnlebieiness nave
len issaei payable Ia pne or III e yeAf- after date upon
es A,gssl H., o. ,all N sHpa,asi to De "a paid or
ia he pad aud all dv,deuls IN >ep money
none5 ihgteaiter declared due pas able
9fhholders 81 any latNAd company as pail OF the ain-
ilss pfhs gains u said cmpanes, shall be SUI jsci
10 anl ~ duty n three pcs rsntnn the amount 81
al such interest of coupons or DIVIDENDS whenever tile
shall ia lad ana salt abroad companies rat
eupgr4lion any person perso,s owning, pos
tssug pr havug NE care ut mauAseent ut any ratp I'd
ulgany railroad corporation hersby authorized
required 10 deduct and Withhold from all payments
nads 70 any lefs2i persons VI party alter the nrst day
81 july ar aforesaid, On account Ut Interest
i,lends due aud payable aforesaid, the said duty
sum pi three per yentumi snd the duties deducted
aiorsia1 AID eerhel b. the president proper
ulelr Of said company corporation, shall be receipt
and discharge according 10 the amount thereof said
tailroAd companies rallrlat cyrpurations anJ the
pusssss9rs, aud agents thereof idsnds ad
bouls uher evidences vi their Indebtedness upou
Which interest coupons payable holden By any per
sln or party whatsoever aua list return shall
made aud rendered WlluiA thirty day the time
liked when sid interest upons dividends become
ens or payable. aud eiteu every six months th4
Commissioner OF Internal revenue. Whch shall contain
tFus and sithu u lie duties and earge
Ate sf.resAid during the time when such duties
accrued shvud terle. aud Remaining nuacuuuted foi
aud there shall IL AIN Sei To every such lsi
le-Aaou uAdet uat tr ain neiicii "a nanner and form
d. may prescribed ty the Comuii- III Internal
e'euue " the pfesiipn, treasurer proper oier
pi said railroad company rtilru ri evpfaun that the
ssuie c0utaiGs ue and TAFT fu account W the duties "a
withheld aAl received curing tie time when duties
nave accrued should accrue, aud accounted for aud
fir any d.iaut In Tue mating on rsuderios t s iisf
trtiurn, with the aratiOu Annexed, Aturesad the
fetson persons 0wli1s pu se.sug having the
81 management ii aeh riid company of rlilr "a, cor
pofiou making sub ieiaul shall tret as penalty,
the sum uf i've hunir-d dnliar- and ans de
lult IN MAXIM ar f-uA.ruv sad III r 0f INV III, M
10 The paymeDt Of th daty auy part the-o accruiug
90 winch should AgurHe, The aud cullef1n
shall he made Htntlns Io the genera provisions Of tins
HANKS, TKUsT COMPANIES, SAVINGS lNsIIrU-
TloNs, AND INSURANCE. COMPANIES
ST. S. And he 1t iurther enacted That VA avd alter tie
frst day of July, eighteen huadied aaj sxly two III
fhall he leyd collected and HNl hy all banks. uu-t
oApauesi and ssy Institutions and BY ali his,
ue lie inland, siues, and dmuual insufAuce epuptues,
u1dri Whatever style uanie knuWn called al the
nitsd Stas' e 7 rfitoris pecjaly incorporated
isuns under esners lAss viii, may -ier iu-
p0rtet er exist Is Alo esai all diyiisuds 10 scrip
none, thereafter declared dHs ld stlrkinller,
irhy holders, tu -lu-ur- pant the earnings
profits gains II sail banks trust epmpAurs, s4viug-
iastiauns, ihsurancs coinpinies and uu all aait
AID ed 10 the urplus toutiu gent Is, duty tee
p-r Povied That tue iu+s nj the iiglds nd-
" lite insarAaes evuraies -hti np pv deemed due. q
such r1npani-s Aud said imuk- trust ,iApanies say
thotgel and required 10 deduct aud wuhholl from All
payment made 10 ANY refsou, pvrsuns, patty az
T traut U aus yidenlH sHns lnen-y that may b.
iui payable Al fvAi after lie hrsi day luly eight
h0hdrd aud sistytNU, the sAld dut9 Vi three pei
% renum+ And lisi return shall be made aud rendered
N4h,n ttr. days after hr time liked when b lyi
lsli- suin i min-y hal hs DECLARED aud lhy
te. aud IS often every A mquths' to the Comm ssone
Int snu. which IA N contain tue aud iaiih
4 f ll- amount ~ dues ACCRUED which
% iii ND 44etne ir III time to tr Aforesaid, dUrng h
tuis when such dus- remain unacuouuted ior, al lher
shall he annexed every such list deelAIa
5r ton, under oath or iiihaInn 70 be mads IN iYrn
uAnuer shA he peserlrl by the umnls -aurr Of hi
is iernAi BeYeuus. 1 hs presdea other pI0ps
g. hest m sid auk, tVzt eunpany, savings Institution
ty Insurance company, respectively that the contain
p5 if0- ani faithful unit ~ The duties WhA have
4 cr d Or shlu autus, aud loi counted i6r and
default la she lriyeiy such rv,urn, wiih sue
Ia lie ArAon annexed, the bauk tiu.t eupany saving
H. insttuion or INSURANCE company making uh lttau
shall forfeit, penalty tho sua9 hye h1nd,ed dollar
20. AMI br il iutthe esaetel, That any person
~ pers1us nng " sing, OF having tie
y agenel Of any r4loal ANY railroad corporation
bauk, irut company. SAVING Institution, Ur insuran
stmpAyi a. h-ei. m,nticngd, required ulder til
make aud fsnlef tug slur return to the Comm
eft -ouer Internal Revenue, 4halL upon adefug Il
I pa} u The sAil tuil's-lnsr - Internal Revenl
th- the cutie. dur such list return, III
H. 10 de'1ult tsrso -lail forfeit ieuay the h'
e- huuieA GqllAfs and Ia case OF nrsieet o. tr,
IA such hst latu s. ioesaIl ur to pay the dulles
ApfsaAi ir the pace Q thi ~ days after The time vile
sAid lis ti a.d hs'e teen maie aui rendered VIII.
lues shall become due aud paSat Inc ssss
aeu aud collection 'lia be made according the gen
TAI lrVyt ions hsfrtoi-ie pFe-'lll ed ~ THE act
skC 81 1d be t ilfher enatiei That ou the INST ds
M pt october D9uui ghtc- tn4red and = ty.tw
W ana tu tls htst Day tarh qusftrr vt year hgrens
there Asll ho pAi4 by eaen oJnpany, Whe;h
nj mafin-, aud by eAh inliidut VI assoristi,
- Engaged la the lusiue.s VI nsufance tfen Qs-
- h me ty ih7 IeFils OF ls eA the duty q
ceutpm upon the gross receipts for premiums aud
ul ments by such niviluAi' association or company dur
quarter theu precsdiue aAd Ike duty shall be pt
t. l aseut % auy n company having
q. once OF ioing business within tLe unit d states.
- An ba 1t further enacted, That 0n he first d.
a.. u October utAt the tfst day esel quart
wa ihereaiie aerpunt ANAL be made and rendered
d. Commissioner Oi laterna KeYruue by all Insurance
painless hsr ssent,, associations v4duas ma
wo ing insuante except lite insurance. Including agents
r. all foreign nrranfe coupaLie wh ch s4il contain
true and aitht account N the ins nada rene
lt sd continued, ildorsed upon any open policy
said compahiesi or ihetr agents ass0cidoLs,
her 'liuhls luIing tue preceding quarter setting forth
Ia. amount Insured and The amount received,
duties aeefung thereon under this aut: aud here su
.a- lie annexed 10 aud delivered with every such quartz,
account Ah affidavit in ihe ieim to be prescribed ny
fus Cenmssi9ner 4 Internal kevennF uAds by one ii
oiieeIs uf sad company ur association, lldiydua
by tLe ageut IN u t5sisu company, that the sta
t ueuts u sid accounts all respects Just and Il,
a.. and hneh quarterly accounts shall he rendered to
80 Commissioner uf Internal Revenue within thtrtv a.
~ expiration ot the quarter whi,h they shall
made up and upon rendering sun account, with su
affidavit, Aforesaid thereto annexed the of
dutis due by such quarterly accounts shall be paid to
ar Commissioner O Internal k=,eur aud for every leia
M the lel cry oi such quarterly account with
ot davIt annexed thereto VI in the payment OF the amot
OF the duties due by surh quarterly aeount the rompa
agent association, individual making deia
5 D forfeit and pay, in addition To such duty sum
ilte thousand dollars,
ill, SALARIES AND PAY OF OFFICERS AND PRRso
lS He SERVICE uf THE uNir4b STATES, a
tr PASSPORTS,
' ahc And - il further enacted, That ou and after
frt LAY uf August. .slteeu huudrel aud mo lii
rers iyuleuts b. gertuuA la thu civil military ia
" 9ihsr employment Ut .ervics Of the United states,
@ tluiing senators aud representatives, and delegates
tVngreHsi when eNrrr lit- Tie rate of sis hundred du
,. per auuutl, duty 81 thfee psr eentum the ex
Move The said SIX hundIsd dpllais, and II shall he
n, uy w al piS nasirsi ani AZ dsbnsiug officers, un
tue flysruueut " the United STATES, or ia the elnp
,s lhsie5i wtsn mSkins any payments to officers and
H5nH h- a3resAil up1 settling ami adjusting the
W spunt u such 1lieHrs aud pesuns, deduct and "
huld Tue lofesi duiy u three per csntum aud sha
1s ils same tlme make reriias snting tue ot
III . 'iniier ot pefs9u !t9m Nhum such deduction
. aud the aui9unt tlren which thAll bs tfansmttet
2 The 0tte ~ tie luiull- uf Internal Revenue
entered pstt al the Internal duties; aud the BID y
I rersptfi account lt ulivrrs persons paying <
elS iuty ai.fesa,d slAll tde to -xhib ibs fac
sue