Nebraska advertiser., 1863-09-19

shall be pad; and said canal companies or canal
navigation, or slack-water corporations, or turnpike
companies, or any person or persons owning, pos
sessinh, or having the care or management OF any
eannl company, are hereby authorized and rebuired
to deduct and Withhold from all payments made to
any person, persons or party after the first day OF
July, as aforesaid on account of any interest, or
coupons, or dividends due and payable, as aforesaid
the said duty or sum of three per csntum; and the
duties deducted, as aforesaid, and certified by the
president or other proper officer of said company or
corporation, shall be a receipt and discharge, ac-
cOrding to the amount thereof of said canal com
paniea or canal navigation, or slack-water corpora
tiOns or turnpike companies and the owners, pos
SCISSORS, and agents thereof on dividends and on
bonds or other evidences of their indebtsnesS upon
which interest Or coupons are payable, holden by
any person or party whatsoever and o list or return
shall be made and rendered within thirty days the
time fixed when said interest or coupons or diEi6-
ends become due or payable and as often a. every
six months to the commissioner of internal Ie venue
which shall contain a true and faithful accoInt of
the duties received and chaTgable, as aforesaid dur
ing the time when such duties have accrued or
should accrue, and renal aing unaeeOunted for; and
there shall be annexed to every such list or return
a declaration under oath or irmation in manner
and form as may be prescribed by the commissioner
of internal revenue of the president treasurer, or
some proper officer of said canal company or canal
or navigation and slack water corporation or turn
pike companies that the same contains a true and
faithful account of the duties so withheld and re-
ceived during the time when such duties have ac-
crUed or shold lave accrue and not accounted for;
and for any default in the making or rendering of
such list or return, with the declaration annexed,
as aforesaid, the person or persons owning possess
ing or having the care or management of snch canal
company or canal navigation or slack water corpor-
alton or turnpike companies making such default
shall forfeit as a penalty the sum Of five b. hundred
dollars; and in case of any default in making or
rendering said list or of any default in the payment
of the duty or any part thereof. accruing or which
should accrue the assessment and collection shallbe,
made according to the general provisions of the act
to which this act is an amendment.
Sec. 9. And be it further enacted, That any
person or persons, firms, companies or corporations,
owning or possession or having the care or manage
ment of any ferry boat or vessel used as a ferry
boat propelled by steam or horse power, in lieu Of
the duties now imposed by law shall be subject to
subject to pay a duty Of one ane half of one per
centum upon the gross receipts of such ferry-b0at;
and return and payment thereof shall be made sn
the manner prescribed in the act to which this act
is an amedment.
Sec. Is And be it further enaeled, That on and
after the frsG day of April eighteen hundred and
sixty three any person or persons, firms, companies,
or corporations carrying on or doing an express bust
ness shall, in lieu of the tax and stamp duties i'm
posed by existing laws, be subject to and pay a du-
ty of two per centum on the gross amount of all the
receipts of such express business, and shall be sub
jec' tn the same provisions, rules, and penalties as
dEe pTeSCElDeu IN section elSnJy OF the act &c winch
this is an amendment. FOR the persons, firms com
panies OF corporations owning or possessing or hav-
ing tee management of railroads steamb0ts, and
feTry-boats; and all acts parts of acts inconsistent
herewith are hereby repealed.
Sec. IL. And be it further enacted, That in esti-
mating the annual gains, Profit, or income of any
person, under the act to which this act is an. amend
ment the amount actually paid by such person for
tho ront Of the dwelling house or estate on which
he resides shall be first deducted from the gains,
profit or income Of such person.
Sec. II. And be it further enacted, That no du-
ty SD AL be REQUIRED to be assessed or collected on
beer, lager beer, ale, or proper, breWed or manu-
featured, or on coal illuminating oil refined. pro-
duced by the distillatiOn Of coal asphaltum, sbale,
peat petroleum, or rock oil distilled spirits, cotton
or woollen fabrics, when brewed, manufactured, or
distilled prior to tho first day o. Sci TENDER, eigh-
teen hundred and sixty-tWO, whether tne same was
removed for consumption or sale, or not, when the
owner agent, or superintendent of the brewery or
premises in which such articles as aforesaid were
made, manufactured produced or distilled. shall /
furnish to the assessor of the district without costs
or expense to the United States, satisfactory proof
that such beer, lager beer, ale, OF proper, or such
coal Illuminating oil, 'regned, produced by the dis
ullatiOn of coal, asphaltum, shale, peat petroleum,
or rock oil distilled spirits, cotton or woOllen fab
RIGS, was actually brewed manufactured, produced,
or distilled prior to the first day of September,
eighteen huuered and sixty TWO, as afoTe said: Pro-
vided, That in addition 10 the fractional parts Of a
barrel allowed in section fifty of the at to which
this act Is an amendment, fractional pr 8 o a bar
rel may be thirds and sixths when he quauty
therein cuntaInedi / not greltea han such ration
al part Iepresenjs: Pr vided, further, That from
and after the passage OF this act, an until The
FIST day of April, eighteen hundred anu slxty-four,
there shall be paid on all beer, lager beer, ale por
ter and other similar fermented AuuOrs may be call
a duty only of sixty cents for each and every barrel
containing not more than t~hirty-one gallons, and at
a Ike rate for any other quantity or for tract onal
parts Of a barrel: And provided, furter, That the
commissioner of internal revenue is authorized to
make rules providing for deductions on account of
leakage, from the quanty or spirituOus liquors sub
Ject to taxation under the act to which this act is
an amendment, not exceeding FIVE per centum Of
the amount removed for sale; and said deductions
shOll be so adJus ed in the different parts of the
United States as to be proT o-tioned, as nearly as
practicable, to the distances over which the manu-
tacturer usually transports said liquors for the
wholesale thereof; and the owner of the aforesaid
liquors shall be charged with and pay the expense
OF a ertIining the leakage.
Sec. IL. And be it further enacted, That any
brewer of ale, beer, larger beer, porter, or other
malt liquors, shall be required TO render accounts
and make returns on the first day of each and
every month, and no oftener; and no brewer of ale
peer, lager beer, porter, or other malt liquors, shall
hereafter be required to keep q record or an account
Or to report or return the quantities of grain or other
vegetable productions, or other substa noes put into
the mash-tub by him IT his agent or superintendent
IOr the purpose Of producing malt liquors any law
to the contrary notwithstanding.
Sec. II. And be it further enacted, That every
Incorporated bank, or other bank legally authorized
to issue notes as circulation which shall neglect or
omit to make dividends or additions to its surplus
or contingent funds as often as ounce ia six months
shall In lieu thereof, make returns under oath TO
the commissioner of internal revenue on the first
days OF January and July in each year, or within
thirty days thereafter of the amount of profits
which have accrued or been earned and received by
said bank during the six months next preceding
said first days of January and July; and at the
time of making such returns, shall pay TO the CON-
missioner Of internal revenue a duty Of three per
cent. on such profits, and shall be subject to the
provisions of the eighty-secOnd section of the act to
which this is an addition: Provided, That the re-
turn for the first Of January, eifhtsen hundred and
sixty-tthree, shall be made within thirty days after
the passage of this act.
Sec. 10. And be it further enacted, That the
several assessors shall on the first Monday of Nav
next, and on the first Monday of May liz each sue
ceedlng year, direct and cause the several assistant
assessors to proceed through-eveTy part of their re-
spectiVe districts, and inquire after and concerning
all perfons being within the assessment districts
where they respectively reside, aud liable to license
duty under the provisions Of this act or Of the act
to which this is in addition and assess such persons
as in said acts is required. And ali licenses so as
sessed shall continue in force until the first day Of
May IN any year shall expire in the first day of
May following, and shallbe Issued upon the pay
ment of a retailable proportion of the whole amount
of duty imposed for such license; and each license