Smyrna times., 1863-06-04

the Commissioner OF Internal revenue DC and
b, is hereby authorized to pels3rlbe such meth
cd for the cancellation of stamps as a substi-
tute for or in addition to the method now per-
scribed by law as he may deem expedient and
effcctual. And he if further authorized in his
discretion to make the application of such meth
ed imperative upon the manufacturers OF pro-
prletary articles and upon stamps OF noml-
nal value exceeding twenty-five cents each
Section 8. And be It further endcted That
on and after the passage of this act, anv per
son or persons owning or possessing, or having
the care or management of any canal company
or canal navigation or sack-wHter corporation,
or turnpike companies, being indebted for any
SUN or sums of money for which bonds or 9TH
er evidences Of Indebtedness have been issued
payable in one or more years after date, upon
which interest is or shall be stipulated TO be
paid, or coupons representing the interest, shall
be or shall have been issued to be paid, and
all dividends in scrip or money, or sums OF
money thereafter declared due or payable to
stockholders of any canal navigation, or slack
water or turnpike company, as part of the
earnings profits, or gain Of said companies,
shall be subject to and pay duty of three per
centum on the amount of all such interest, or
coupons, or dividends, whenever the same shall
be paid; and said canal companies or canal nav
lSatlon, or slack-water corporations, possessing,
II
nal company, or canal navigation or slack water
corporation, or turnpike company are hereby
authorized and required to deduct and with
hold from all payments made to any person,
persons, or party, after the first day OF July as
aforesaid, on account Of any interest or cOu-
pons or dividends due or payable, as aforesaid
| the sad duty or sum Of three per ccntum and
the duties deducted, as aforesaid, and c4ftf-
ed by the president or other proper officer of
SAID company or corporation, shall be a receipt
and discharge, according TO the amount there
or, OF SAID canal companies or canal navigation.
OF Slack-Water corporation, or turnpike com
panlea ana the OwnGro pusSessOrS, anj agtn,
thereof, on dividend, and on bonds or Othe
evidences of their Indebtedness upon which in
terests or coupons are payable. holden by any
person or party whatsoever, and a list or re-
| turn shall be made and rendered within thirty
days after the time fixed when said interest or
coupons as dividends become due or payahlc.
and as often az every SIX months, to the Com
missioner of Internal Revenue. which Shall
contain true and faithful account of the du-
ties received and chargeabe, as aforesaid. dur
ing the time when such duties have accrued or
should accrue, and remaining unaccounted for;
and there shall be annexed to every such list
or return declaration. under oath or affirma-
on in manner and form rs may be prcscrib-
|
OF the president, treasurer, or some proper Of
ticer OF canal company or canal or nlyiration
and slack water corporation or turnpike com
panleS, that the same contains a true and faith
tul account OF the duties so withheld ami re-
ceIved during the time when such duticS have
accrued on should accrue. and not accounted
for; and Tor any default in making or render
lag OF such list or return, with the declaration
annexed, as aforesaid, the pcrs)I or persons
owning, possessing, or having the care or man
agemenr OF such canal company or canal, navi-
Gatlon or slack water corporation or turnpike
companies, making such default, shall 70, felt.
as a penalty, the sum of five hundred dollars;
and in case of any default in making or render
ing sald list, or of any default in the payment
OF the duty, or any part thcreo acrru;ne or
Which Sho% accrue, the assessment and coIlec-
ton shall be made according to the general
PROVISIONS OF the ac: to which this is an amend
mcnt.
Sec. 9. 41nd be Il .further eAdctcd That any
person or persons, firms, companies. or cnrpo-
'atOns, owning or possessing, or having the
care or management Of any fcrryboat or vesssl
used as terry:.boat, propelled by steam OF
morse power, IN lieu OF the duties now imposed
by law, shall be subject to pay dutv of one
and one half of one per centun unon The ross
receipts of such terry-bOat: and the return and
payment thereof shall be made in the manne,
prescribed in the act to which this act is an
amendment.
Sec; 10. And be It further enacted That on
and after the first day of April, eighteen hun
dred and slxty-three, any person or Der ons
nrms, companies, or corporations CARVING a,
doing an express business shall, in lieu OF tho
tax and stamp duties imposed by existing laws
De suhJect 10 and pay duty oftwo per centum
on the gross amount of all the receipts of such
express business, and shall be subject to the
same PROVISIONS rules, and penalties as arr
prescribed in section eighty Of the act to which
this Is an amendment, for the persons, firms
companies, or corporations owning or possess
ing, or having the management of railroads
steamboats,, or tCrGy-boatS; and all acts or Dart.
OF acts Inconsistent herewith are hereby re
pealed.
Sec Il. And be It further enacted. That II
estimating the annual gains, profit. or incom,
OF any person, under the act TO which this ac
Is an amendment, the amount actually paid b,
such person for the rent of the dwelling house
or estate on which he resides shall first be de
auctcd trom the gains, profit, or income O.
such person.
Sec II. And be IL further eaocted That nc
duty hall be required to be assessed or collect
ed on beer lager beer, ale, or porter brewec
or manufactured, or on coal illuminating oil
refined, produced by the distillation of coal. MS
phaltum, shale, peat, petroleum, or rock oil
distilled spirits, cotton Or wOollen fabrics. .wher
orewed, manufactured or distilled prior to the
hrst day OF September, eighteen hundred anc
slxty-two,. whether the same was removed iol
consumption or sale or not when the owner
agent, or superintendent of the brewery o.
premises in which such articles are aforesaid
were made, manufactured, produced or distl
led, shall furnish to the assessor of the district
without costs or expense to the United States
satisfactory proof that such beer, lager beer
ale, porter, or such coal illuminating oil, REIN
ed, produced by the distilation of coal, asphal
tum, shale, peat petroleum, or rock oil, distii
lea spirits, cotton, or woolen fabrics, was actu
ally brewed, manufactured, produced, or distii
led prior, to the first day of September, eight
cen hundred and sixty-two, as aforesaid: Pro
rtded' That, in addition to the fractional part.
OF barrel allowed in section fifty of tho act tC
} which this act is an amendment, fractional
parts OF barrel may be thirds and sixths
when the quantity therein contained is no.
greater than such fractional part represents
ITOpldeI further That from, and Co. a. -.