The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1862-08-06

.UGUST 6, 1862.
shan pay, IN addition, Ave par esnsun shs amount
eoch duties and Tor any attempt knowingly 10 evads
" peyn,as saen dutss toe sa,d cwner, poesessor
o. pefDon having the care mAnAgsmenf acre1aiS
An be liable 20 pay the penalty of thousand dollars
for every such attempt 70 b recovered provided 10
a ths act in relation 70 heos and cosciioas BY dis
tratns Incompatible herewith shah apply this
s,oe ana the objects therein embraced: Pyss9s9 fhA'
al such pesons companies and corporations shall have
ths right TO add the duty or tax imposed hereby 10 their
rates Of fare Whenever their liability thereto may
neace, any limitations which may exist ey Law or by
agreenens with any person or company which may
have paid OF be liable pay such the contrary
nosvishstanding
kAIlAaAD .oxps.
Sec. 81 Aad B: e fssfA~ eneaed, That, on and After
the Arss day Of July, eghseea hundred and sixty
eoy person or persons owning possessing having
ths care manasensnt Of any railroad company or rail-
money which OF other evidences Of Indebted
ness have been issued, payable in years a.
esr dAse upon which interest shall BE- stipulated
ahaA have been ssse 70 b pad and ali dividsnds IN
scrip or money sums q moosy thereafter declared
due OF payable to ssockodsrs Of any railroad company
. pArt u the earnings, profits gains Of said copa
nes shAl De subject 70 and pay duty OF three per
tum oa The amount of ell such coupons or
railroad companies railroad corporasoos any per
soo o. persons owning possessing having the
manassment o any railroad company railroad corpo
ration are hereby authorized and required deduct
withhold from ali payments made 70 any person persons
or party, after the hrss day Of July, aforesaid
count ef any interest or coupons dvdeods due and
payable - Aforesaid the said duty Il three per
centum and the duties deducted aforesaid cert
hed By The president other proper ocer Of
eordec 70 ths amount Asrsof Of ssa railroad
OF railroad corporatious and the
agents thereof On dividends and on bonds other ev
dences q thsir Indebtedness upon which interest or
coupons are payable holden By any psrsoa or party
whAasosvss, and iss or return shall be made and
dared within thirty days aer the time fixed when said
and - otsn - every six months TO the Commssoner
O. informal Revenue which shall contain . true and
faithful account Of the duties received and chargeabe
- oresaid during the time whom such duties have
crusd or should accrue and remaining for
aad there sha be annexed every such list return
declaration under oath or affirmation in manner and
form - may b prescribed BY the Of Inter
nal Revenue Of the president treasurer proper
ocer Of sad railroad company railroad corporation
datiee % withheld and received during the time when
such duties have accrued should accrue and not &C.
counted for and for any default IN the making or rem
dering Of such list retura with ths declaration an
nexed Aforesaid the person Or persons owning pos
sesans or having the care or Management Of such rail
read company or railroad coyporatoo making such de-
dollars and in Of any default In making or render
ing said list or Of any default M the payment Of the
~ or any part thereof sccruing which should accrue
the assessment and collection shall be made according
the general provisions Of this oct.
'S' Snsa. 4sScs W AND IN
Sec e. AID Be i fsufAs- enactsd That on and after
the nrs day Of July eighteen hundred and sixty two
there shall be levied, collected and paid by all banks
trust companies, and savings institutions, and by all 6re
marine lfe inland, stock and mutual insurance compa
MES. under whatever style known called Of
the Cnited States Territories specially Incorporated
or existing under general laws OF which may BE- hsrea
tAPfn Cd
scrip money thereafter declared due paid to stock
holders to policy holders depostofs part Of the
earnings pron or gains Of said banks trust companies
savings institutions insurance companies and all
sums added 70 their surplus contingent funds duty
of three per centum Provided That the duties upon the
dividends Of life insurance companies shall not be deemed
DUE TO be collected until such dividends shall Be
able by such companies And said banks trust compa
niss savings institutions and insurance companies
hereby authorized and required TO deduct and withhold
from all payments made 70 any person, persons or
~ on account OF any dividends sums OF money that
may be due and payable Aforesaid after the first day
Of July eighteen hundred and sixty two the said duty
three per centun And list or return shall be made
and rendered within thirty days AFTER the time fixed
when such dividsnds or sums Of money shall be de
the Commissioner Of Internal Revenue, which shal
contain true and faithful account Of the amount Of du
ties accrued which should accrue from time TO time
aforesaid during the time when such duties remain
un.ccounted for and there shall be annexed 70 every
such list or return dnr'a."'.~- "~a.~ --s. :s."s
ten, to BE- made in form and manner a. shall be pre-
scrbed by the Commissioner Of Internal Revenue Of h
president or eshs, "car Of said bank
respectively that the same contains true ana fsithfu
account Of the duties which have accrued should
crue and not accounted for and for any default in tn
delivery Of such list or return with such declaration
nexed, the bank trust company, savings institution
insurance company making such default aha forfeit
| penalty, the sum Of Eve hundred dollars.
Sec. sS. AID Be 4 fvtAv enacted, That any person o.
persons owning or possessing, having the
agement OF any railroad company railroad corporation
bank, trust company, savings institution or insuranc
/ cOmDauy M uiy0du ndayt
act to make or render st return to the Comms
sioner Of Internal Revenue shall, upon rendering tn
the amount Of the duties due on such list or return
in default thereof shall forfeit penalty the sum
ave hundred dollars and in Of neglect refusal
make such list or return as TO pay the du
ties - Aforesaid Tor the space Of thirty days after th
time when said list should have been made rendered
or when said duties shall have become due and payable
the assessment and collection shall be made accordin
to the general provisions heretofore prescribed th
act
Sec. g. And Be further enacted, That on the nrst da
Of October ammo DOmni eighteen hundred and sixty
and tho first day Of each quarter Of year thereafter
shall be paid BY each insurance company, whethe
inland or marine, and BY each ndivdu. or associ.tO
age BY nre or BY the perls Of the the duty Of
per centum upon the gross receipts for premiums
during the asartsr then preceding; and like duty sha
be paid by the agent OF any foreign insurance comps
ny having IN once or doing business within the Unite
Sec. IS AID Be further enoasd, That on the Or:
Of October next the nrst day Of each quartz
thereafter account shall be made and rendered 10 Il
Commissioner Of Internal Revenue By all Insurance
panies Or their agents, or associations individua
, | making insurance. except life insurance, incudir
Agents OF al foreign insurance companies, which shs
contain true and faithful Of the mad
renewed continued ndorsed upon any open polio
BY said companies or their agents or associations
individuals during the preceding quarter setting fort
the amount insured and the gross amount received
duties accruing thereon under this act and the
be annexed 70 and delivered with every such qua
teriy account amdavit In the form 10 be prescribe
Of the ocers OF said company association indivi
ua or BY the agent in the case Of . foreign compan
that the statements in said accounts in al respec
just and true and such quarterly accounts shall be
dered 70 the Commissioner Of Internal Revenue With
thirty days after the expiration OF the quarter for wht
they shall be made up and upon rendering such
with such s9davit, - Aforesaid thereto annexed,
amount Of the duties due by such quarterly Accoup
shall be paid to the Commissioner Of Internal Reveuu
and for every default in the delivery Of such qnarer
account With such aA1davit annexed thereto in
payment Of the amount Of the duties due by such GU
terly aceount, the company, AGENT association
!. individual making such default shan forfeit and pay
!. addition to such duty, the sum Of i've thousand
:. iA1.
o. :" CHID sfAT9 AyD HAnRo9D.
Sec q. Aad Be- fwtAv snsdi, mat en and after
y Afst day Of August eighteen hundred and sixty ~
there shAu be levied collected and paid al salaries
- oesrs, payments TO persons in the civil, militia
- naval, other employment or service Of the Unit
Ssates including senators and representatives and
egates in Coagress, when exceeding the rate o six b.
"A dred dollars per snnum, duty Of three per centum
4 shah Be the duty Of al psynastsrs and AL dsburs
y on1cers, under the Government o( the United State1
:. m the employ thereof, when making any payments
ocefs and persons Aforesaid upon settling and
- ~