Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1863-11-07

Exceeding one hundred and fifty tons and
not exceeding three hundred tons. five dol
lars, (s5.)
Exceeding three hundred tons and not
exceeding six hundred tons, five dollars,
[s5.)
Exceeding six hundred tons, ten dollars,
(slo.)
Sec, 7. And he it further enacted, That
the commissioner Of internal revenue be, and
he is hereby, authorized to prescribe such
method for the cancellation of stamps as a
substitute for or in addition to the method
now prescribed by law, as he may deem ex-
pedirnt and cffectual. And he is further au-
thorize in his discretion to make the appli-
cation Of such method imperative upon
the manufacturers of proprietary articles, and
upon stamps Of q nominal value exceeding
twenty-five cents each.
Sec, 8. And he 1t .fIrher enacted. That
on and after the passage of this act. any per-
son or persons owning or possessing, or lav.
ing the care or management Of any canal
company or canal navigation or slack-water
corporation, or turnpike companies, being in
dpl,tpd for any sum or sums OF money tor
Which bonds or other evidences Of indebted
n4ss bav. been issued. payable in one or more
v.nrs after date, upon which interest is, or
shall BE-. stipulated TO be paid. or coupons
rrprrs.n,ing the interest, shall be or shall
hav. been issued to be- raid and all divi-
dpnds in scrip or money, or sums OF money
thereafter declared due or payable to stock
holders of any canal navigation, or slack-wa-
ter or turnpike company, as part OF the earn
tngs prof. ;, or gains, of said companies, shall
be subject to and pay a duty OF three per
centum on the amount of all such interest. or
coupons, or dividends. whenever the same
shall b. paid; and said canal companies or
canal navigation, or slack-water corporations,
or turnpik. companies, or any person or per-
sons owning, bossrssing, or having the care
or management of any canal company. or ca
nal navigation or slackwatrr corporation, or
turnpike company, are hereby authorized and
required to deduct and withhold from all
payments made to any person. persons Or
party, after the first day Of July, as afore-
said, on account of any interest. or coupons,
or dividends due and payable, as aforesaid,
the said duty or sum of three per crnum
and the duties deducted, as aforesaid and
certified by the president or other proper Of
ficer of said company or corporation. shall be
a receipt and discharge, according to the
amount thereof, of said canal companies or
canal navigation. or slack-water corporations,
or turnpike companies and the owners. pos.
SCISSORS, and agents, thereof, on dividends and
on bonds or other evidences of their indebt-
edn-ss upon which interest or coupons are
payable, holden 10y any person or party what
soever, and list or return shall be made and
rendered within thirty days after the time
fixed when said interest or coupons Or divi-
dends become due or payable, and as often as
every six months, to the commissioner of in
ternal revenue, which shall contain a true and
faithful account of the duties received and
chargeable, as aforesaid, during the tne
when such duties have accrued or should &C.
crup, and remaining unaccounted for; and
there shall BE- ANNEXED to every such list
or return declaration. under oath or affirm
alton, in manner aud form as may be pre-
scribed by the commissioner of internal reve-
nue., Of the president, treasurer. or some prop
err officer OF said canal company or canal or
navigation or slack-watcr corporation or
turnpike companies, that the same contains
a true and faithful account of the duties so
withheld and received during the time when
such duties have accrued or should accrue.
and not accounted for; and for any default
in the making or rendering of such list or re-
turn. with the declaration apncxed. as atore-
said, the person or persons owning, possess
ing, or having the care or management OF
such canal company or canal, navigation or
slack-watpr corp ration or turnpike conpan-
les, making such fault, shall forfeit as pen
altv, the sum Of FIVE hundred dollars; and in
case of any default in making or rendering
said list, or Of any default in the payment of
the duty. or any part thereof, accrning or
which should accrue, the assessment and COL
lection shall brmade according to the gen.
eral provisionsof tho act to which this act
is an amendment.
Sec, 0. And be it further enacted, That
any person or persons, firms, companies, Or
corporations, owning or possessing. or having
the care or management Of any frrry-boat,
or vessel used as ftrry-boat, propelled by
steam or horse power, in lieu of the duties
now imposed by law. shall he subject to pay
a duty Of ono and one half Of one per c"ntum
upon the gross receipts Of such ferry boat
and the return nd payment thereof shall be
made in thu. manner prescribed III the act to
which this act is an amendment.
Sec. 10. AMI be 1t further enacted. That
On and af-r the first day Of April, eighteen
hundred and sixty-three. any person or per-
sons, firms. companies, or corporations carry
ing on or doing an express business shall, in
lieu Of the tax anil stamp duties imposed by
existing laws, h. subject to and pay duty
Of two PER crnum on the gross amount Of al!
the receipts Of such express business, and
shall b. subject to the same PROVISIONS rules.