Nebraska advertiser., 1863-01-24

LAWS OF THE UNITED STATES,
Pcssea at the &cOnd Session of she Thirty-'eVe"@
Congress.
PUBLISHED By AUTHORITY.
RErENUg LAW.-ooNTINUED

Congress.
PUBLISHED BY AUTHORITY.
REVENUE LAW-0ONTLHUED.
SALARIES AND PAY OF OFFICESS AND
PERSONS1N THE SERVICE OF THE UNITED
- STATES, AND PASSPORTS.
Sec. 86. And be it further enacted, That on and
after the first day of August, eighteen hundred and
sixty two, there shall be levied, collected, and paid
on all salaries Of officers, or payments to persons IN
the civil, military. naval, or other employment or
service Of the United States, including senators
and representatives and delegates in Congress-
when exceeding the rate Of six hundred dollars per
annum. a duty Of three per eentum on the excess
above the said six hundred dollars and it shall be
the duty of all paymasters, all dsbursing officers,
under the government Of the United States, or lin
the employ thereof, when making payment TO ON
GERS and persons as aforesaid, or upon settling and
adjusting the accounts of such officers and persons,
to deduct and withhold the aforesaid duty of three
per centum, and shall, at the same time, make .
certificate stating the name Of the officer or person
from whom such deduction was made, and the am
ouutt thereof, which shall be transmitted to the
Commissioner Of Internal Revenue, and entered as
part Of the internal duties end the pay roll, re-
ceipts, or account Of officers or persons paying such
duty, as aforesaid, shall be made to exhibit the facts
Of sueh payment.
See. 81. And be it further enacted, That for
every passport issued from the ofise Of the Secre-
lAAJ u 0NNAN1 49, Wv - 49, 4.C@A
eighteen hundred and s~ixty-two, there shall be paid
the sum of three dollars which amount may be
paid to any collector appointed under this act, and
his receipt therefor shall be forwarded with the APP
~plication for such passport to the oaice of the Secre-
tary Of State, or any agent appointed by him. And
the collectors shall account for all moneys received
for passports in the manner hereiDbefore provided,
and q like amount shall be paid for every passport
issued by any minister or consul of the United
States, who shall account therefor to the treasury
ADVERTISEMENTS.
Sec. So. And be it further enacted, That from
and after the first day Of August, eighteen hun
dred and sixty-tWo, there shall be levied, colleeoed
and paid, by any person or persons, firm, Or company,
publishing any newspaper, magazine, review. or
other literary, scientific, or news publication, issU ed
periodically, on the gross for all advertisements, or
all matter for the insertion of which in said news
paper or other publication, as Aforesaid, or in ex-
tras, supplements, sheets, or fy-leayes accompany
ing the same, pay is required or received, a duty of
three per eentum; and the person or persons firm
or company, possessing, or having care or manage
ment of any and every such newspaper or other
publication as aforesaid, shall make a list or return
quarterly, commencing as heretofore mentioned,
containing the gross amount Of receipts as afOre-
said, and the amount Of duties which have accrued
thereon, and render the same 10 the assistant asses
cor Of the respective districts where such newspaper
magazine, review, or other literary or news publica-
ton is or may be published, which list or return
shall have annexed a declaration, under oath or af-
frmatiOn, to be made according TO the manner and
form which may be from time to time prescribed
by the Commissioner Of Internal Revenue, Of the
owner. pOssessor, or person having the care or man
agement of such newspaper, magazine, review, or
other publication as aforesaid, that the same is true
and correct, and shall also, a~uaFtrrly, and at the
time OF making said list or return, pay to the col
lector or deputy collector Of the district, as afOre-
said, the full amount Of said duties and in case If
neglect or refusal to comply with any Of the pro-
visions contained in this section, or to make and
render said list or return, as aforesaid, for the space
Of thirty days after the time when said list or re-
turn ought to have been made, as aforesaid, the as
sistant assessor Of the respective districts snail pro-
coed to estimate the duties, as heretofore provided
in other eases Of delinquency aud in case Of neg
lect or refusal to pay She duties, rs aforesaid, tor
the space Of thirty days after said duties beeome
due and payable, said owner, p9SsessOr. or person or
persons having the care or management Of said news
paper or publications, as aforesaid, shall pay, 10 adj
dition thereto, Q penalty Of Ave per eentum on the
amount due and in case of fraud or evasion, where
tby the revenue is RttemptedtO be defrauded, or the
duty withheld said owners, pOssessOTs, or person or
persons having the care or management of said
newspapers or other pu b~lic&tiOns, as aforesaid, shall
forfeit and pay a penalty Of Eve hundred dOrlars for
each offence, or for any sum frsndulently accounted
for, and all provisions in this act in relation to
liens, assessments, and collection, not embraced =
Provided, Thatin all eases where the rate or price
of advertisement is fixed by any law of the United
States, or Territory, it shall be lawful for the COM
pany, person or Psrsons, publishing said advertise
ments, to add the duty or tax imposed by this act
to the price of said advertisements, any law, as
aforesaid, to the contrary notwithstanding: ProVi-
ded, further, That the receipts for advertisements
/ TO the amount Of one thousand dollars, by any per-
son or persons, firm or company, publishing any
newspaper, magazine, review, or other literary,
scientific, news publication, issued periodically, shall
be exempt from duty And provided, further. That
oil U-vono uho5o aS-nVEk.cn h. ~ 49,
two thousand copies shall be exempt from all tax
es for advertisements.