Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-04-23

A Y,,f fart aO1l.S
alter ll.e aFst 4PFil. eag6teen hundred sud
or corporations tatfyin ia 81 i5itt but.
mess ShGll in lieu Of the lRg tllies impo-
sedby existing laws, be subject % and pay a duty
OF Two per centum on the gross amount OF an the
receipts Of such express business, and shall be sab
jet 70 The saTre Fnles apd e
this Is an an amendhltnt for the bersons, hrms,
companies, eIGporRtions owning or pUSse5singSnF
having the management Of railroads steamboatss
and ferry boats and all acts parts Of acts incon
HiStent herewith are Hereby repealed. so r Aa
Sec. II. sAnd be h ituTther gncEed That In segti
mating tho; annual gains; prod, or income Of any
person, under the act TO which ythiS & an amend
mant, the amount hetnalIy paid by such person for
the rent Of the dwelling house or GstIte WhIchIhe
resides s1ali be Fst deducted frog the gains Proht
Sec. -! And BE It further enacted, That no duty
shall be required - be RSSeSse or on beeF.T
coal Illuminating oil, refined, produced by the
Oscillation Of coat asphaItum, shale peat pettOig
NM TOeoiI, distilled UplTitz cotton, OF }WD0leH
fabric, when breWed manufactured distilled pri
or tothe FIRST day of September, eighteen hupdred
and sixty-tWo, whether the same vas removed f6r
consumption or sale or mot, when the owner, ageht5
superintendent Of the brewery premises In, Eheh
snch ARTICLES Aforesaid we're made manufactured,
produced or distilled thal furnish to the assessor Of
the district without coats expensts to the United
States, satAetoEy proof that sRch beas lager beer,
ale, or porter, such coal Illuminating OIL refined
produced by the distillatiOn of coal, tut6,
shale peat petrols1n or rock oil, distilled spirits,
cotton, or WOOllsn fabrics, was actually bFeWed,
manufactured produced, distilled prior to the hrt
day OF September, eighteen hundred and sixty-two,
as Aforesaid: Provided, That, in addition to the
fractional parts Of barrel allowed in section city Of
the act e Which s5is ct i e. emepd@eat fraction.
the quantity therein contained sonOt greater than
such fractional part represents: Provided further
til the hrst day Of April eighteen hundred and Six-
tyfOuf, there Alau be paid all beer, lager beer
ale, porter, and other dnilar fermented liquors, by
whatever name such liquors may be called, duty
only of sixty eeuta for each and every barrel con.
tanning not more than thirty ono gallons, and at
like rat- for any other quantity for fractional
parts Of barreE And provided, further, That tie
Commissioner Of Internal EeYenue iS authorized to
make rules providing for definitions on account Of
leakage, from thequantity of spfrftuous liquors sub
ject to taxation, under tho act to Eic this act Is
an amendment, not exceeding AVe psf csntum Of tho
Smouut Te1oyed for sale; and said dedpettona shall
be adjusted In the different parts of the United
States 70 be pFop0rtioned nearly IS
70 tho distances which the manufacturer usnaI-
transports said liquors for the wholesale thereof;
and the owner Of the Aforesaid liquors shall be
charged with and pay the expense OF ascertaining
| the leakage. - saa lstl - .--. T.. t-f5
es Of ale, beer ager beer, porter, other malt q
uorA hhaN be required 10 render accounts and make
returns on the first day of each and every month,
and no otteneE. Aud no brewer of ale beer. lager
beer, porter other malt lquOrs Sha hereafter be
required 70 keep record an account or to report
return the quantities Of graiu other vegetable
productions or other substances put into the mash.
sab d him OF his agent or superintendent for the
pgEpose OF producing malt liquors, any law to the
L
Sec. IL And be It further enacted, That every in
eorporated bank, or other bank legally authorized
70 issue notes - circulation, which shall neglect or
omit 70 make dividends additions to Its surplus or
contingent funds as often once In six months,
shall, in lieu thereof. make returns under oath to
the CommissOner of Internal Revenue, on the first
days OF January and July In each scar! or within
thirty days thereafter, of the amount of profits,
which have accrued or been earned and received by
said bank during the six months next preceding said
hTst days OF January and July; and 1t the tuie of
making such returns, shall pay to the Commissioned.
OF Internal Revenue duty Of three per cent. on
such prohts, and shall be subject to the provisions
Of the section Of the act to which this
e an addition: Provided, That the return for the
hFst OF January eighteen han1red aud sixty three
sh a. be made within thirty days amer the passage
Of this act. ~ - II =
Sec Is. And be 1t further enacted, That. the Sow
erAl ASse shall, on the first Monday of May next
and cause the several assistant assessors
to proceed through every part of their respective
DISTRICTS and inquire alter and concerning all per-
sons being within the ASSESSMENT districts where
they respectively reside, and liable to license duty
under the provisions Of this act, or Of the act to
winch this Is In addtt and such persons as
In said acts fs required And all licenses 30 assessed
next 9ucceedIng And all licenses granted after the
nrst day OF May in any year shalt expire en- the first
day OF AGy follow ing, and shall be issued upon the
payment OF Eatable proportion Of the whole
amount OF duty imposed for such license: and each
leense granted shall be dated ON tho frst day OF
person. hEm, or corporation that the INST tAy Of
MAy next shall hold an unexpred license. ahalIs be
assessed rItable proportion for the time between
the expiration OF the license and the first day Of
Nay eighteen hundred and siIty.fjur.
EE (To BIZ CONTINUITY