Santa Fe gazette. [volume] (Santa Fe, N.M.) 1859-1864, 1863-06-27
ADVERTISEMENTS
EXTRACTS FROM THE INTERNAL
REVENUE Law.
The following extracts are published for the
Information OF all concerned.

The following extracts are puollsnod Tor the
Information Of all concerned.
Section And be 1t further enacted That It shall be the
duty Of any person persons partnerships nms, assoca
tions, corporations made liable TO any duty, license,
stamps tax imposed by this act when not otherwise and
differently provided for before the rst day of August
eighteen hundred and sixty two and on or before the st
Monday OF May each year thereafter and in all ohercses
before the day oil levy To make list or return the ass
tant assessor Of the district where located Of the amount Of
annual income the article or objects charged with special
duty tax the quantity Of goods wares and merchandise
made sold sni charged with specific or adyGlorem duty
or tax the several rates and aggregate amount according "
the respective provisions Of this act and according to the
forms and regulations ba prescribed by the Commissioner
o Internal Revenue under the direction Of the Secretary Of
the Treasury for which such person or persons partner
ships Arms associations corporations are Liable to be
sessed under aud by virtue Of the provisions Of this act
Section And be further enacted, That the Instructions
regulations and directions heenbcOre mentioned shall
be binding each Assessor and bis Assistants and Oh each
collector and bis depies In tho performance o the duties
s1oned by under this act pursuant to which Instructions
the said Assessor shall the st day Of August eighteen
hundred and sixty two and on tho FIRST Monlay Of May in
each succeeding year. and from time to tmo thereafter In ac
cordance with this at direct and the several Assistant
ASSESSORS proceed through every part of their respective
districts anl enquire after and concerning all persons, being
within the assessment district where they respectively re-
side owing possessing or having the care Or mangemenIo Of
any property goods wares aid merchandise articles or Oh
Iects liable 10 pay any duty stany TAX including all per-
sons liable to pay license duty under the provisions of this
act (by reference well to any lists OF assessment OF col
any other records document and by all other lawful ways
or means especially to the written list schedule or retun
required to be made out and delivered to the Assistant Asses
s1 BY all perso1s Owng possessing having the care 0r
cement o any property as Aforesaid liable to duty
taxation and 10 value and enumerae the said objects oil
taxation respectively, in the manner prescribed by this act
aud in conformity With toe regulations and Instructions DC
fore mentioned
Section s. And be It further enacted That any person
swng possessing having the care or management Of pro
perty goods wares and merchandise articles or OBJECTS
mr.
exhibit written list when required, as aforesaid and snail
eousent to disclose the particular Of any and the property
goods wares and merchandise articles aud Objects liable 10
Day any duty or tax any business or occupation liable to
pay any license aforesaid then and in that case shall
be- the duty Of the officer to make such lst which, being
distinctly read consented to- and signed, by the person 50
owing possessing having the care or management as aOre
said shall bo received as the list Of such person.
Secion o. And be ii further enacted That any such per
son shall beler disclose to any Assessor or Assistant As
seseo appointed in pursuance this act and requiring list
or ists Aforesaid any false or fraudulent list or statement
with intent to defeat evado the valuation or enumeration
hereby intended 10 be made such person 50 oehdg and
being thereof convicted on lnsiClmen found therefor ~ any
circuit district court of the United states bel In the dis
trIct in which such offence may be Committed shall be fined
in sum exceeding five hundred dollars, at the dscre
ton Of the Court ant shall pay all costs aud charges Of pro-
secuon and tue valuation and enumeration required by this
ac shall In ali such cases. anl in oil cases OF under yaua
lion OF under statement in such lists statements be made
upon lists, according 10 lie form prescribed, ID
be made out by the Assessors and Assistant ASSESSORS res
,cysy which lists the said Assessors aud Assistant Asses
sors are hereby authorized and required to make according
10 the best Information they can obtain and for the purpo
Of making which they are hereby authorized to enter inc
and upon all aud singular the premises respectively; and
from the valuation aud enumeration so made there shall b'
noappeal. n,,,
levied collected, and paid annually, upon the annual gains
profits income Of every person residing IN the uhitdt
States whether derived from any kind Of property rents, IN
terest dividends salaries, or from any profession, trade
employment VOCATION carried on In the United States
elsewhere or from any other whatever, except III
hereinafter mentioned such annual gains profits or iuCom
exceed the sum Of six hundred dollars aud DO mol exceed W
sum Of ten thousand dollars duty Of three per tenu o
the amount Of such annual gains profits or income over ant
above the said Of six hundred dollars SAID Income eA
ceed the sum OF ten thousand dollars duty o reper cen
tu upon the amount thereof exceeding six hundred dollars
and upon the annual gans profits, or Income, rents an
dividends ucarung np0n any property securities and STOCK
owned in tho United states by any elll2rn oil the Unite
States residing abroad except as hereinafter mehioIeu
aud not the employment OF the government " the Unite
States there shall be levied collected and paid duty
five per centuln
section OIL And be it further enacted That in estimatn
SAID annual gains profits income, whether subject TO
duty provided 10 this act Of three per centum or Of Nv
per tentum all other national State and local taxes awIu
V assessed upon the property or other sources0 income
any person as aforesaid from which said annual gains pro
or income of such person or should be derived shall be m
deducted from the gains prohs or income Of the person
persons who actually pay the same whether owner OF tehan
aud all gains profits, or income derived from slares O gu
GERS or payments persons in the civil military naval
other seryceof the United states including senator's, rep
ssntatyes Rnd delegates in Congress- above SIX huhdrC
dollars Or derived from nteresto dividends on STOCK, CAP
ta or deposits In any bank, trust company or saving inst
tuition Insurance. gas bridge express telegraph seamboa
ferry boat railroad company or corporation or on an
bonds or other evidences Of Indebtedness oi any raaoa
company or other corporation which shall have been Asses
cd aud paid by said banks, trust companies, nyng nsti
tons insurance gas bridge, telegraph steamboat, lcr
boat express railroad companies asaioresad or derive
from advertisement, or on any articles Manufactured 9p'
which specnc stamp advaorem duties shall have bee
directly assessed or paid shall also be deducted and the du
herein provided for shall be assessed aud collected up'
the income for the year ending the day Of Decer
ber next preceding the time for eyyng and collecting a
duty that is to say the rst day Of May, eighteen hu
dred aud sixty three and in thereafter Provide
That upon such portion Of said gains profits or neon
whether subject to duty provided IN this act Of thr
DOR csnum or five per oeum, which shall be derived fro
interest upon notes bonds other securities Of the Unit
States there shall be levied collected and pail duty
exceeding one and half of0ne per cenum anything
this act TO the contrary notwithstanding.
Section ILL., And be further enacted, That any person
persons having in charge trust as administrators, exec
tors trustees of any egsce Or dhtrouliye shares aI
whole amount Of such personal property as Aforesaid sh
exceed the sum Of one thousand dollars ~ actual value, pal
ing from any person who may die after tho passage o. u
act possessed Of such property either by Will or by the
testate laws Of any State Territory or any part Of su
property or interest therein transferred by deed graz
bargain, sale or gft made or Intended 70 take elect
possession enjoyment after the death OF the gantor
bargainor to any person or persons, o. to any body
bodies polite or corporate, in trust otherwise, shall
and hereby are made subject to duty or tax TO be paid
the United States, as follows that Is to say.
First Where the person or persons entitled to any ben
ca interest in such property shall be the linca issue
lineal ascesor, brother or sser TO the person who
possessed Of such property as aforesaid at and after the
seventy ye cents for each and every hundred dollars
the clear value Of such interest in such property.
Second Where the person or persons entitled TO any bel
hcia interest in such property shall be descendant Of
brother sister OF the person who died possessed as ao
said at and after the rate Of one dollar and hfy cents
each and every hundred dears Of tho clear value Of
interest. 49,,
Third Where the person persons entitled to any ben
cial interest in such property shall bo brother sister
the father or mother OF descendant Of brother or sis
Of the father mother Of the person who died possessed
aforesaid at and after the rate Of three dollars for ei
and every hundred dollars Of tho clear value Of such nere
Fourth Where the person or persons entitled to any be
nca interest In such property shall be brother or sister
the grand father or grand mother. or descendant or
brother sister Of the grand father or the grand mother
the person who died possessed as aforesaid at and alter
rate Of four dollars for each and every hundred dollars Of
clear value Of such interest
Fifth Where the person persons entitled to any ben
e interest in such property shall be IN any other degree
collateral consangunty than herenbefore stated 81
be stranger in blood 10 the person who died possessed
Aforesaid or shall be body polite corporate at and
ths rate Ave dollars for each and every hundred dollar
the clear value Of such interest," Provided That oil cga
or property passing by will, or by tho laws Of one State
TERRITORY 10 husband or wife Of the person who died
sessed, as aforesaid shall be exempt from tax duty.
Section H. And be Il further enacted That the tax
duty aforesaid shall be lien and charge upon the propert
erefy person who may die as aforesaid, until the
be fully paid to and discharged by the United states
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