Santa Fe gazette. [volume] (Santa Fe, N.M.) 1859-1864, 1863-07-04
ADV EzsTISVINf EN'FS
EXTRACTS FROM THE INTERNAL
REVENUE LAW.
The following extracts are published for the
Information Of all concerned.

Information 0t all concerned.
Section O. and be it further enacted That shall bo the
duty Of any person Or persons, artnari@ 0fms, assoe
tons or corporations, mae liable to any duyi lcelso,
stamps OF imposed by this act when not otherwise and
H,reny provided for On Of before the first day OF August
sslleon hndIed and sixty two, and on or before he hrsl
y y OF May 1t each year thereafter, and in oil olhefclses
before the day levy, make list or retu.0 the asss
taut Sssesia Of the district whore located Of the amount o.
Gnnual income the article or opecs charged with special
duty or tax the quantity Of goods wares, and merctaudss
made or sold un ra gel with specific alvaVTem duty
or tax the several and aggregate amount according to
the respective provisions of this act, ana according to ho
forms md rglaliOns to b0 prescribed BY the Commissioner
OF Internal Revenue under the direction Of the Secretary 0
the Treasury, for which such person or persons, partner
ships firms associations or corporations are loe to Do as
sosaed under and by virtue Of the provisions Of this act
section l. aud BIZ iuthor enacted, That the Instructions
regulations aGl dfOgt heeinbeoTc mentioned shall
br budng each Ass O and bus AaAtans, anl Oh eac
collector AID his deputies 10 the performance o the duties
eaonei by under this act pursuant 10 Which Instructions
the said Assessor shall, the first day NJ August eighteen
huulfel aud sixty two ami On the HFst honay Of May IN
each succeeding year. AMI from time TO time heellr IN nc
cordance with this at direct and cause the several Assistant
Assesors to proceed through every part Of thef respective
districts au enquire ater and concerning oil p'Tanns beng
within the assessment district where they respectively re-
sie OWING possessing having M care or management o
sny pripifty goods, wares at nercall6e articles ur cD
iecs liable TO pay any duty, slly or tax, ucu.ns ell p'I
snos liable to pay c3lse duty IN Ter h, PROVISIONS Of TITS
act (by reference VOL to any lists OF assem nj OF col
lection taken uler tho laws Of the respective shes as 10
any other records document AMI by all other WillWy3
s means especially TO tho wfitcn t Schedle or return
rolael 10 be made out aud delivered to the Assistant Assoc
aor by all PERSONS OWING possessing % having the care or
eent Of aay property, aloresd liable to duty or
tazatJu) amt ts value AMI enuneatG the sad Objects ul
tax i1u respectively, In the manner prescribed ny lhs ac'
and conformity WIN teTeBulliOnb anu HsUuctlohs w
fore mentioned
sceon s. And be II further enacted That IL any person
swng ssng having the care OF management Of pro
pery goods wares, and merchandise, articles or Objects
b to pay any duty tax ceuse shall fail to make and
exhibit written list when required as aforesaid and shl
consent to disclose the particular Of any and all the property
goods wares uni merchandise, articles and objects liable 10
nav any dty r tax any business or occupation liable to
pay any license aforesaid then and in that case II shall
ba tho duty OF the officer to make such list which, being
distinctly read consented TO- and signed by the person 80
OWING posessng having the care or maag US lore
said shall be recelvedas the list Of such person.
secon9 And be Il further enacted, That any such pcr
Ho small beyer OrdsGosc 70 any Assessor Assistant As
aegso appointed 10 pursuance oil this act and requiring list
or ists alresad any ialso or fraudulent LIST Or Statement
with ntent to delOAt eyae the ya!uo0n or enun5ras
hrey intended be made such person 80 Offending, and
being oreoi itel ol n Gthsht lohd tnefeor IL ay
sfoa or district court Of tn uDitel etats le in the ds
trc, Ia which such ~ may be committed shall be nled
in SUN not olgaalng i've hundred toar2 at Tue disle
don o the C0g an shall pay all costs and charges ol pro-
sun and the valuation and enumeration required by TINS
et shalt Ia al siu Casts, aul IN all cases Of under ylul'
Inn or under etlmeat In such sis statements 10 made
sga0rrs d. upan lists according to ihelofm pfefeFloei TO
No ma s oat BY the Assessors 4nl Assistant Asseki0rs res
which lists the salt AsstssId AMI Assistant Asses
aors arc hereby aythor4l and raqfc to make according
W lhc best !AvrmIton they cIn obtain un for thepuOLc
Of making which they are hereby authon1d to enter nI9
ap1 upol all Ill! singular the premises respectively and
eron tue valuation enumeration 50 male lIe sal bt
noap)Ul. ,.,, MI, 49,. ,,, :,
session 90 And be Il further enacted maj there snail D'
l,yp collected and paid annually upon the annual gans
nons OF income Of every person residing IN the uhlteL
sbe Nhelhr derived from any klnl o properly fona ln
terest, dividends, sl1fes, or from hhy pfvlshHh Aue
employment vocation, carried on N ihe lLled states o
elstwIlre or from any other source whatever except al
hereinafter mentioned such auhal shs proh's OF lHtom
eycgol the sam u SIX hlndred uos al 10 nv eAleen W.
pun o ten thousand 4olars dN'y q lIeo lef uenl u
the of sach auuuA gains pfOh.s OF heCme over Nh
above the eeii u six hundred dUaTs h4l Icohe OK
cvtds th5 sum Of ten Thousand aoa u1 oi Nel2 ecu
TIN upon ih5 amount Thereof e4eoedg lt luDfeu aoH
and upon the alndi gums ptOh'h Vf hcolhe lehtsl ah
dividends aotung nptn any property securities ahd sCtk
owned in the United states BY any cllia-n o the thi'e
states regiing abroad, except As hereinafter hehunel
aud not in the employment Of We government Of The th'e
States there shall be levied, coIeo'ei, ana pAu uuY
i've per centum.
Section o. And be i further eh'c'el, mat IA es'h.t
sad annual glns, profits or income, wh''her SUBJECT 70
duty asptovled IN this act ol three pr ctnuW orc Nv
per uentun all other national state ad local laAe uN VI
y assessed upon the property Or oher ToNltta| income
any person 40 aforesaid from "ol al lllA saln pGh'
or ucoe Vi such person Or Should Dc uelVs Sinai bo Ia
do ucei from the gans profits, 1r Income Of tue pefoh
pc SOUS who actually pay the same whether owner Or tenant
aud all gains pfols or income derived nom salaries o '
GERS or payments 10 persons In l1 cv, military, naval
other scryGoof the United states acddng Senator'S reFC
solatiyes and delegates in Congress, above SIX huhdre
dollars or derived from interest Or dividends on stock cap
ta or deposits in Gny bank trust company or SAVING INST
tuition insurance, gas bridge express Telegraph, steamboat
ferry boat railroad company, Or corporation, or on an
boas or other eydluc1s Of Indebtedness Of any ralaoa
conpany or other cOrpUatOn which shahaye been Asls
oil and paid BY sad banks, trust companies, saving mstitl
tons, Insurance gas, briEe leBWhi steam o1A lptI
boat express or railroad companea asa1esai OF derive
from advertisement or On any articles manufactured, upo
which specific stampsOr alva0rem duties shall nave bee
directly assessed OF pad Shall aso DO deducted ana Tue dnl
herein provided lOr hhAl Ue assvshe9 anu epeV'e1 uo
tho Income for tue year ehalns ne lhr I'S1 @ % Ieoel
bur next proceeding the time for loyyng AMI collecting ha
duty that s to sny, on Tue tuy Vl hyi peheeh nl
dcd and sixty three anl IN each yer tpIchts' lTO'ue'
That upon such portion oil sad galhsl pr3n'S, ot nu9h
whether subject 10 duly as pOVIeu uis act ol thr,
per centlm or hVe per cehuni Whcn shl uc eeIHe1 nu
interest upod notee Doud OF othet SECURITIES u th9 .he
States there slal ot e!ei colpoeu, Hhu pNl uuy u;
exceeding one anu one'hSH Oh 0ne pof Veh'u any'B
hlsact 70 Tue contrary MISUNDERSTANDING sal
Section Ill Aud DO llurther enacted lna' any person.
persons having III charge OF rust a. almhsuH"rsi 'We
tosl oi ual'YVs y, su2 , Cind h III
nou posYl. u, p !,erSpai nrnartv se osoreaii cha
Mno,e ahol ~ 30 Su. @ dn,,nr: h scus valnn nas
eAo9eu nu su, " W., a Ala r,sr III" maesage NJ th
w ilo w. Ps,I Psnh nn,y rtbor bv viii ar Nv thc II
~, ~ Ss'I ' % 3Hr, ar INV n,rI or svr
tsa.o ,ams VI yoI ay I'T I ransipel bv Gced cram
propehV =. Nv ,r saa i",anIoI IN tata 1nsc,
uaBnn aae a. bln, bl ,n'uV ,, W , in,,b r ,Ir ,,antnr
oeavssmu 1 ~ ~ ''' narsn, ~ rcrs,rs "r "a o,s Lni,,
vAlPAinVt,t 49, 80 pa,nta ,n ,,st os oiLorwsa sboi a.
oo1ss lyio " nv @ ss hi,nt " -, % J,, n ,"y Ia ho na,l
ahl neieul ny u"u M r,l9s No., w. II g i' Z, W % ' WV f
tne unlltu See'esi "e iu''V"'i '""' " =" e'sty,