Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-09-25

Of duties which have accrued or ishould aoerus q
sforesad to the collector or deputy ooector Oh inc
District as aforesaid ond In case OF default IN MAJ
ins the return or yment Of the duties a. aforesaid
the ment and collection shall be made as In the
general provisions Of this act required ana IN csse
Of fraud evasion the party one ndins snsh ,oren
and nav penalty of ten dollars pr head ior any
cattle, calves, hegs or sheep so slaughtered upon
which the duty IL frauduleuty withheld, eyade1 or
attempted to be evaded; Provsdsd Ina. ,ns . nam
missioner Of Internal Revenue shall PRESCRIBE suoh
further rules and regulations as he may deem MY
essary Tor the correct number OF catte,
calves hogs and sheep, liable to be taxed under inc
provisions OF this act
RAILROADS, STEAMBOATS,, AND BERRY'soArs'
Sec 80 And be further enacted, That on add after
the frst dsy II August, eighteen hundred ana sixty
two, any person or persons, firms, companies S vi
oorporations, owning or possessing, or hWink tno
care or management of any railroad or rairoauo
upon which steam Is used asa propelling power, OF
OF any steamboat other vessel propelled oy steam
power shall be subeo to ana pay duty oltnree per
centum on the gross amount of all the receipVs OF
such railroad or railroads or steam vessel Tor the
of passengers over and uoon the same
and any person or persons, nrms, compares OF ooi
porations owning or possessing, or having tht care
Or mapapemen of any railroad or railroads using
any other power than steam thereon, or owning pos
sessing, or having the care or management OF any
fairy boat or vessel used as Terry boat, propel'eu
nv steam or horse power hall be subject to and pay
a duty OF one and halt per centum upon tne gros'
receipts of such railroad or ferry boat, respectively,
said railroads. steamboats, and ferry boats respect
lively; and any person or persons, firms, companies
or corporations, owning, possessing, or having tne
care or MANAGEMENT of any bridge authorneu oy
law TO receive toll for the transit of passengers,
beats carriages, teams and freight OF any 1isorp
ton over such bridge, shall be subject TO ana pay
duty OF three per centdm the gross amount OF ali
their receipts of every description And the owner
possessor, person or persons having the care an
mana cement of any such railroad, steamboat Terry
boat or other vessel bridge, a. aforesaid shail
within 1--WE DAYS after the end OF each and every
month, commencing as hereinbetore me TONED,
make list return 20 the assistant assessor OF the
district within which such owner possessor, compa'
nv or CORPORATION have his or its place OF ousi'
ness or where any such railroad, steamboat terry-
boat. or bridge is located or oelonges respeStWey'
stating the gross amount OF such receipts Tor the
month next preceding which return shall be verlned
by the oath affirm alton OF such owner poSsessor,
manager, agent, or other proper oin,er IN tee man
the Commissioner of Internal Revenue, and shall
alse monthly, at the time of making such return,
pay to the collector or deputy eoteotor Oh Iae a u.s.
such raceps for the month aforesaid; and in osse
of ect refusal to m AXE said lists or retarn ior
the space of five days after suon returns shoua pc
| shall proceed to estimate the amount received ana
the duties payable thereon as herenbefore provided
| in other ca3es OF deliuque to make return for
nurnoses of assessment and for the purpose of max
ing such assessment or OF ascertainins the correct
ness Of any such ret the bloss OF any such per
son, company or corporation shal pc SUBJECT To tne
inspection of the assistant assessor on hi
demand or request the rotor; in case OF negleot
or refusal to pay the duties as aforesaid when the
same have been ascertaned aforesaid tor the space
of Ave DAYS after the shall have become paya
bIe the owner, possessor, orperson having the man
agement as aforesaid. shall py in addition hve per
| centum on the amount of such duties and for any
attempt knowingly to eyade the pawn mt o! such
duties, the said owner, possessor, or person having
the care or management as aforesaid shai De iaole
to pay penalty of one thousand dollars tor every
such attempt, to be recovered as provided IN thi
act for the recovery of penalties and all provisions
of this act in relaio to liens and collections by as
traint OF incompatible herewith shall apply to th
section and the objects therein embraced Pooasd
| That all such persons companies, and corporauon
shall have the RICH to add the duty or tax Imposed
hereby to their rates Of fare whenever their liability
thereto may commence, any limitations which ma,
exist by law or by agreement with any person o
company which may have paid or be liable to pa.
suchia to the contrary Notwithstanding.
RAILROAD BONDS.
SEC 81. And be it f,rthr enacted, That on and
ter the rst day of July, eighteen hundred and SIX
ty-two, any person persons owning or pc sessi
| or having the care or management OF any raitTos
company or railroad corporation being indeote
| for any sum or sums of money for which bonus 0
other evidences of indebtedness have been lssue d
payable in one or more years after date upoa VINO
i,teres is or all be- stipulated TO be paid or cou
mons representing the Interest shau be- or shalt have
been issued to be paid aud all dividends in scrip
money or sums OF money thereafter declared du
or able TO stockholders OF any railroad psny
az part OF the earnngs, profits or gains OF eat com
panies, shall be subject to and pay duty OF thre
| Y
coupo ps or dividends VIII never the same shall
paid and said railroad companies or railroad corp
rati ons, or any person or persons owning posses
ing or having the care or management OF any raj
. | road company or railroad corporation, are hereb
authorized and req hired to deduct and Withhold
from all payments made to any person. person
account of any iuterest or coupons or oVlaeno
due and payable aforesaid, the SAID duty or SUI
Of three per as sa .hs or
proper officer of said company or corporation sha
be receipt and discharge according 20 the amour
thereof of said railroad companies or rallsoaa 60
J poratons, and the owners possessers, and agen
, thereof, on dividends, and on bonds or other eN
d-noes Of their indebted ness upon which interest
coupons are payable no den by any person or part
whatsoever, and list or return sha be made o
re ldered within thirty days after the time hXe
v hen said interest or coupons or dividends Deco
due pa alb e. and as often as every six mo nths,
the Commissioner of Internal Revenue, which n
contain true and faithful acco mt of the duties
ceived and chargeable as aforesaid, during the tin
when such duties have accrued or should accrue ar
i remaining uusccouned for: and there shall be al
mex, TO every such list or T. turn declaration n
der oath or Affirmation, in manner and form as 10
be prescribed by the Commissioner of Internal Re
enue of the president, treasurer or some proper of
Ger of said abroad company or raj road corpor
ton, that the same contains true ana Il thtui a
count of the duties withheld, and received duril
the time when suoh duties have accr led or sh0u
, &C rue, and not accounted for, and for a de ;au
= in the making or Ienderng of sue list or retur
with the declaration anne Sed as Aforesaid the pc
4 son or persons owning, possessing, or having t
r care or management of such railroad company
railroad corpor alton, making such default, shall fo
felt as a penalty the sum of five hundred dollar
aud in case of aay default in making or renderiT
sad list. or of any defIult in the payment of the
a ty or any part there )f, aocruing which sh u
accrue the assessment and collection sdall be ma
riding to the aneral provisions Of this act,
. BANKS TRUST COMP ANIEs, SAVINGS INSTITUTION
l, AND INSURANCE CONF ANIEs.
SEC SO And be 1t tnrthr enlcted, That on and 9
ter the first day of July, eighteen hundred and at
l. ty-two there shall be levied, paid aud call-cte
BY all banks, trust companies and swings iustit
7 TONS and by all life, fire, marine, inland stock al
mutual insurance comp aniss, under whatever stY
:, or name, known or called, OF the United States
Territories, specially incorp or exist ing uud
general laws, or which may be hereafter incorpor
ted or exist az afore al all dividends in scrip
money thereafter declared due OF p2id to stoc knoll
ers to policy holders TO depositors part of Il
earnings profits or gains ofsaid banks, trust comp
MES saving Institutions, OF insurance comDanie
and on all sums added to their surplus coutnge
fuut s, a duty of three per centum; P,oeidsd, Th
70 the duties up the dividends OF lite insur anoe III
panies shall not be deemed due, or to be cellecte
o until such divden shall be PAYABLE by such OF
: | paniss. And said banks trust companies, savin
institutions and insurance oompan es are hereby
thorizsd and required to deduct and withhold fro
ri