Nebraska advertiser., 1863-01-17

or some proper officer Of said railroad company oil
railroad corporation. that the same contains a true
and faithful account of the duties so withheld and
received during the slime when such duties have ac-
crusd or should 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, possessing
OF having the care or managsinsntOf sach railroad
company or railroad corporation, m skiing sueh~de E.
fault, shall forfeit, as a penalty, the sum of five
hundred dollars and in case of auy default in
making or rendering said list, or Of any default in
the payment of the duty, or any part thereof, &C
cruing or which should accrue, the assessment and
collection shall be made according to the general
provisions of this act.
BANKS, TRPST COMPANIES, SAVINGS IN
STITUT!0NS, AND INSURANCE
COMPANIES.
Sec. 50. And be it further enacted, That on and
after the first day Of July, eighteen hundred and
| sixtv-tWO, there shall be levied, collected, and paid
by all banks, trust companies, and savings %institu-
tons, and by all FIRE, marine, life, inland, stock, and
mutual insurance Companies, under whatever style
or name known or called, of the United States or
Territories, specially incorporated OF existing under
gaueral laws, OF which may o. hereafter in5orpora-
ted or exist as aforesaid, on all dividends in scrip or
money thereafter declared due or paid to stockhOld-
ers, TO policy holders, or to iepOsisUTs, as part of the
earnings, profits, or gains of said hanks, trust COM
panies, savings institutions, or insurance Companies,
and on all sums added to their surplus or contin-
AEL4 AU4AcF q 04ig VI AllDO ~ NNANAm L To- i4Euf
That the duties upon the dividends Of life insurance
companies shall not be deemed due, or TO be col lect-
ed until such dividends shall DO payable by such
companies. And SAID banks, trust Companies, saw
ings institutions, and insurance companies are here
by authorized and required to deduct and withhold
from all payments made to any person, persons, or
party, on account Of any dividends or suEls Of money
that may be due and payable, asafOresaid. after the
first day Of July, eighteen hundred and sixty-two,
tbs sal duty Of three Der ceDtuln. And q list or
return shall be made and rendered within thirty
days after the tins fixed when sucl dividends or
sums Of money shall be declared due and payable,
and as often as every six months, ID the Commits
si0uer of Internal Revenue, which shall contain a
true and faithful account Of the amount Of duties
OF which should lScrEe from time 90 time, As af0re-
said. during tls time When SAGA duties roman un-
accounted for, ard t1era slINl BE- annexed to every
sueh list or return a declaration. under oath or at
1TGati0n, 10 ns mlie IN form and man Ter as shall
be prescribed by The COMMISSIONS OF Interoal Rev
enue, OF the president, or some O5lsr proper officer
Of said bank. trust company, savings Institution, or
Insurance company, respectively, that the same
contains p true and faithful account Of the duties
which have accrued or shOuid accrue, and not aG-
counted for, and for any default in the delivery Of
SUCH list or return, with such declaration annexed,
the bank, trust company, savings institution, or in
sUrance company making such default shall forfeit
as a penalty, the sum of five hundred dollars.
g. Sec S.. And be it further enacted, That any
person or persons, owning or possessing, or having
tho care or management Of any railOad company or
railroad corporation, bank, trust company, savings
Institution, or insurance company as heretofore
mentioned, required under this act to make and
render any list or return TO the Commissioner of In
JernAl Revenue, shall, u pom rendering the same, pay
to the said Commissioner of Internal Revenue the
amount Of the duties due on sush list or return,
and in default thereof shall forfeit asa penalty the
sum Of Eve hundred dollars and in Ca sc of neglect
or refusal to make such list OF return as aforesaid,
or to nay the duties as aforesaid, for the space of
thirty days after the sims WI n said list should
have been made and rendered, or when said duties
shall have bec0m5 due and payable, the assessment
and collection shall be made a~JcOrlins to the gen
email provisions Of shis act.
Sec. 81. And be it further enacted, That on the
first day Of October, ammo DoInini eighteen hundred
and sixty-two, and on the first day Of each quarter
Of a year thereafter, there shall be paid by each in
s urance company, whether inland OF marine, and by
each individual or association engaged in the bust
ness of insurance. from loss or damage by fire, or by
the perile Of the sea, the duty Of one per centum
upon the gross receipts for premiums and assess
ments by such Individual, association, or company
during the quarter than preceding; and like duty
shall be paid by the agent Of any foreign insurance
company having an Office er DUNG business within
the United States.
Sec. So. And be it further enacted, That on the
first day of October next, and on the first day OF
each quarter thereafter, an account shall be made
and rendered to the Commissioner Of Internal Key
enue by all insurance companies, or their agents, or
associations or individuals making Insurance., except
life insurance, i~nclniing agents of all fjreiga insu-
rance companies, which shall contain a true and
faithful account of the Insurance made, renewed or
continued, or endorsed upon any open policy by said
companies, or their agents, or associations, or ndl-
Eiduals during the proceeding quarter, setting forth
the amount insured, and the gross amount received
and the duties sccruing thereon under init act and
there shall be annexa ID t. and delivered with every
such quarterly acc8nat an ailavit, IN the form to
be prescribed By the Commissioner OF Internal Rev
enue, made by one of the oiirers of said company OF
association, or individual or ny the agent in the case
of a foreign company, that the statements in said
accounts are in all respects astsnd true and such
quarterly accounts shall bs rendered TO the Com
missioner Of Internal Revenus within thirty days
after the expiration of the quarter Tor when they
shall be made up, ard upon rendering such account,
with such afid.Vit, as aforesaid, thereto annexed,
the amount Of the duties d7e by such quarterly &C
counts shall be paid to the COMMISSIONS Of Internal
Revenue and for every default in the delivery Of
such quarterly account, with such affidavit annexed
thereto, OK in the Payment of the amount Of the du-
ties due by such quarterly account, tho company or
agent, or association, or inGiyid aal making such de-
fault shall forfeit and pay, in addition to such duty,
the sun Of five thousand dollars
TO be eontinued.)