, 1864-11-07

shall not exceed the rate of six hundred dollarl
per annum, or shall be by fees, or uncertain OF
irregular in the amount or in the time during
which the same shall have accrued or been earned
such salary or other compensation shall he in
cludcd in estimating the annual gains, rOits, ol
income Of the person 10 whom the same shall
have been paid, in such manner as the commits
sioner Of internal revenue, under the direction
of the Secretary Of the Treasury, may pre-
scribe.
Sec. l1s. And be Il .fqrthtr enacted, That
it shall be the duty of al persons Of lawful age
and all guardians and trustees, whether such
trustees are so by virtue Of their Office as cXecu.
tors, administrators, or in other fduciary capac-
ity, to make list or return under oath or allir.
nation, in such form and manner as may be pre-.
scribcd by the commissioner of internal revenue,
to the assistant assessor Of the district in which
he resides of the amount of bis or her income.
or the income of such minors or persons as may
he held in trust Us aforesaid, according to the
requirements hcrrinbciurc mentioned, stating
the sources from which said income is derived,
whether from any kind Of property, or the pur-
chase and sale Of property rents, interest, divi-
dends, salaries, or from any profession, trade,
employment, or vocation, or otherwise. And IN
case al neglect or refusal to make such return,
the assessor or assistant assessor shall assess the
amount Of his or her income, and the duty
thereon, in the same manner as is provided for
in other cases Of neglect and refusal to furnish
lists or returns in the provisions Of this act,
where not otherwise Incompatible; and the as
sistant assessor may increase the amount Of the
list or return, or OF any party making such re-
turn, il he ahal be satisfied that the same is un
dcrstated: Prorided, That any party, in his or
her own behalf. or as guardian or trustee, as
aforesaid, shall be permitted to declare, under
oath or affirmation, the form and manner Of
which shall be prescribed by the commissioner
of internal revenue, that he or she was not pos
sessel Of an income Of six hundred dollars lia-
bic to be assessed according to the provisions Of
this act, or may declare that he or she has been
assessed elsewhere in the same year for, and has
paid an income duty under authority Of the
United States, and shall thereupon be exempt
from income duty in said district or, il the list
or return Of any party shall have been increased
by the assistant assessor, in manner as Aforesaid
such party may be permitted to declare, under
oath or affirmation, the amount Of annual in
come, or the amount held in trust, as aforesaid,
liable to be assessed, and the same, so declared,
shall be received by such assistant assessor as
true. and as the sum upon which duties arc to
be assessed and collected, except that the de-
duCtiOns claimed in such cases shall not be made
or allowed until approved by the assistant asses
sor. But any person feeling aggrieved by the
decision Of the assistant assessor in such cases,
may appeal TO the assessor Of the district, and
his decision thereon shall be final and the form,
time, and manner ol proceedings shall be subject
TO rules and regulations to be prescribed by the
commissioner Of internal revenue.
Sec. ll9. And Be Il. further enacted, That the
duties on incomes herein imposed shall be levied
on the first day Of May, and be due and payable
on or before the thirtieth day Of June, in each
year, until aud including the year eighteen hun
dred and seventy, md no longer; and. to any
sum or sums annually due and unpaid for thirty
days after the thirtieth of June, us aforesaid,
and for ten days after demand thereof by the
collector, there shall be levied in addition thereto
the sum Of ten per ccntum on the amount Of
duties unpaid, as n penalty, except from the cs-
tates Of deceased and insolvent persons. And
il any person liable TO pay such duty shall neg
lect or refuse to pay the same, afer such demand,
the amount due sllall be lien IN favor Of the
United States from the time it was due until
paid, with the interest, penalties, and costs that
may accrue in addition thcroAO, upon all the pro-
pcrty and rights to property belonging to such
person; and in default Of the payment OF said
duty aforesaid, said lien may be enforced by dis
traint upon such property, rights 70 property,
stocks, securities, and evidences ofoaebt by
whomsoever holden; and for this purpose the
collector, after demands duly given, as aforesaid,
shall issue warrant, in form and manner to be
prescribed by the commissioner ol internal rcve
nuc, under the directions Of the Secretary Of
the Treasury aud by virtue Of such warrant
there may be levied on such property, rights to
aEI
debt, further sum, to be fixed and stated in
such warrant, over and above the said annual
duty, interest, and penalty for nOn-payment, suf
icient for the fees, costs, aud expenses Of such
levy. And in all cases Of sale, As aforesaid, the
certificate Of such sale by the collector shall
vest in the purchaser all right, title and interest
Of such delinquent in and to such property, |
whether the property be real or personal; and
where the subject Of sale shall be stocks, the |
certificate OF said sale shall be lawful authority
and notice to the proper corporation, company, |
or association. TO record the sane on the books |
or records in the same manner as Il transfer ed
or assigned by the person or party holding the
same, to issue new certificates Of stock therefor
in lieu Of any original or prior certificates, which
shall be void whether cancelled or not. And
said certificates Of sale Of the collector, where
the subject Of sale shall BE- securities or other
evidences Of debt, shall be good aud valid re-
ccipts to the person holding the same, as against
" person h, ling, or claiming to hold, poses.
sion Of such securities or other evidences Of debt
Sec. 100. And be il further enacted, That
there shall be levied and collected duty Of five
per ccntum on all dividends ia. scrip or money
thereafter declared due. and whenever the same
shall be payable, to stockholders policy-holdcrs,
or depositors, Us part o. the earnings, income, |