Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1863-08-27

by express companies aud others is hereby re-
pealed and such transportation shall be exempt
from stamp duty.
That the stamp duty on contract oe agreement
for the charter of any ship, vessel, or steamer,
Us now provided for in Schedule b, or any letter,
or other writing between the cap
OF any ship, or vessel, or steamer, and any other
peraon or persons for relating 10 the charter of
such ship, or vessel or steamer, II the registered
tonnage Of such ship, or vessel, steamer does
not exceed one hundred and fifty tons, shall be
one dollar, OLD
Exceeding one hundred and fifty tons and not |
exceeding three hundred tons, three dollars, $50
Exceeding three hundred tons and not exceeding
six hundred tons, five dollars, $50
Exceeding six hundred tons, ten dollars
See. l. Aad be Il further enacted, That the
commissioner of internal revenue be, nd he is
hereby, authorized TO prescribe such method for
the cancellation of stamps substitute for or
IN addition TO the method now prescribed by law,
as he may deem expedient aud effeetual, And he
is further authorized in his discretion TO make the
application of such method imperative upon the
manufacturers OF proprietary articles, and upon
stamps OF anominal value exceeding twenty-five
cents each,
Sec s. And be IL further enacted That on and
after the passage of this act, any person per-
sons owning or possessing or having the care or
management OF any canal comp my or canal nav
igaton or slaok-water corporation, or turnpike
comp tnies, being indebted for any sum or sums of
money tor which bonds or other evidences of in
debtedness have been issued, payable in one or
more years after uate, upon which interest
is or shall be stipulated to be paid, or
coupons representing the interest, shall be shall
have been issued to oe paid and all dividends IN
scrip or money, or sums OF money thereafter de-
clared due payable to stockholders of any canal
navigation or slack-water or turnpike company,
as part OF the earnings, profits, or gains, of said
companies, shall be subject to and pay duty Of
three per centum on the amount OF all such IN
terest, or coupons, or dividends, whenever the
same shall be paid and said canal companies
canal navigation, or slack-water corporal ons, or
turnpike companies, or any person or persons
owning, possessing, or having the care manage
ment of any canal company, or canal navigation
or slack-water corporation, or turnpike company,
are hereby authorized and required to deduct and
withhold from all payments made to any person,
persons, party, after the first day of July, as
aforesaid, ON account of any interest, coupons,
or dividends due and payable, as aforesaid, the
said duty or sum of three per centum and the
duties deducted, aforesaid, and certified by the
president or other proper officer of said company
or corporation, shall be ;ept and discharge, aC
cordlng to the amount thereof of said canal COM
panles or canal navigation, or saek-water corpor-
ations or turnpike companies, and the owners,
possessors, and agents thereof, on dividends and
on bonds or other evidences of their Indebtedness
upon which interest or coupons are payable, hold
en- by any person or party whatsoever, and a list
or return shall be made and rendered within thir-
| ty days after the time fixed when SAID interest or
| coupons or dividends become due payable, and
as often as every six months, to the commissioner
| OF internal revenue, which shall contain true
I
| chargeable, as aforesaid during the time when
such duties have accrued or should accrue and re-
| naming unaocounted for and there shall be an
| nexed to every such list or return declaration,
under oath or affirmation, in manner and form as
may be prescribed by the commissioner ofinternal
| revenue, of the president, treasurer, or some
| proper officer of said canal company canal or
| navigation and slack wafer corporation turn
pike companies, that the same contains true and
| faithful account of the duties withheld and re-
| ceived during the time when such duties have ac-
1 crued 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, pos
sesSing, or having the or management of such
canal company or canal, navigation or slack-wateT
corporation or turnpike companies, making such
default, shall forfeit, penalty, the sum Of five
| hundred dollars and in case of any default in
maxim rendering aid list or of any default in
the payment of the duty, or any part thereof, ac-
| cruing or which should accrue the assessment
and collection shall be made according TO the gen.
eral provisions of the act which this act is an
amendment
See. 0. And be it further enacted, That any
person OF persons, firms, companies, corpora
tious, owning possessing, or having the care Of
management of any ferry-boat, or vessel used a
a terFy-boat, propelled by steam or horse power
in lieu the duties imposed by law, shall b
subject to pay duty of one and one-haf of on
per eentum upon the gross receipts of such ferry
boat and the return and payment thereof shall
be made in the manner prescribed in the act t
/ which this act is amendment.
Sec 10. And be ii further enacted, That o.
and after the first day OF April, eighteen hundre
and slxty-tnree, any person or persons, firm:
companies, or corporations carrying on or dom
express business shall, in lieu of the tax an
f stamp duties imposed by existing laws, be subjeC
TO and pay duty of two per centum the gros
= amount OF all the receipts of such express bust
ness, and shall be subject to the same provisions
r rules, and penalties prescribed in sectio
eighty of the act to which this is an amendment
for the persons, firms, companies, corporation
owning or possessing or having the managemer
OF railroads, steamboats,, and ferry-boats; and a
acts or partlsl OF acts inconsistent herewith, al
, hereby repealed.
Sec. IL. And be II further enacted, That in e,
timating the annual gains, profit, or income,
any person, under the act to which this act is a
| amendment, the amount actually paid by sue
person for the rent of the dwelling-house
g estate on which he resides shall be first d.
Quoted from the gains, profit or income of sue
| person.
T Sec. Il. And be 10 further enacted That Il
duty shall be required to be assessed or collectt
on beer, lager beer, ale, or porter, brewed MAJ
uiactured or on coal illuminating oil, refined
| produced by the distillation of coal, asphaltun
shae, at, petroleum, rock oil, distilled spirit
cotton or WOODEN fabrics, when brewed, manufa
| tured or distilled, prior to the first day OF Sci
TENDER, eighteen hunlred and sixty-two, wheth,
Y the same was )ved for consumption or sale,
/ | not, when the owner, agent, or superintendent
S the brewery premises in which such articles
e ! aforesaid were made manufactured, produced,
distilled, shall furnish to the assessor of the dstrc
: without costs expense to the United States, sa
isfactory proof that such beer, lager beer ale,
| porter or such coal Illuminating OIL refined, pr
i duced by the distillation of coal, asphatum, shall
peat, petroleum, rock oil, distilled spirits co
ton or WOODEN fabrics, was actually brewed, mani
e featured, produced or distilled prior to the fir
? | day of September, eighteen hundred and sixt1
two, as aforesaid Provided, That, in addition
the fractional parts of barrel allowed in seetio
fifty of the act to which this act is amendmen
| fractional parts of a barrel may be thirds an
= sIxths when the quantity there n contained is nj
greater than such fractional part represents Pro
Utded further, That from anu after the passage
TINS act. and until the first day of April, eightee
hundred end sixty-four, there shall be paid on a
beer, lager beer, ale porter, and other similar er
mented liquors, by whatever name such liquor
e may be called, duty only of sixty cents for eae
and every barrel containing not more than thirty
one gallons, and at like rate for any other guam
tlty or for fractional parts of barrel: And pro
Utded further, That the commissioner of interna
revenue is authorized to make rules providing 70
deductions on account of leakage, from the guam
tity of spirituous liquors subject to taxation, un
der the act to which this act is amendment, nc
exceeding five per centum of the amount re
moved for sale; and said deductions shall be S
adjusted in the different parts of the United State
as to be proportioned, as nearly practicable,
the distances over which the manufacturer usual
of; and the owner of the aforesaid liquors shall b
charged with and pay the expense-of ascertainin!
the leakage.
See. Is. and be 1t further enacted, That any
brewer OF ale, beer lager beer, porter, or othel