Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-08

aud the person or pSrsous, arm or company owning
aud every such newspaper other Pubiieation, as
aforesaid, shall make list or return oa tne nTlt
day Of January, April July aud Oetooor q each
aiofesad aud tn amount Of duties which have acE
erued thereon, aud render the sane IN dlpAeats .
newspaper, magazine, review, or ether nteEafy or
news publication IL or may be paohanodi Hnlon ~
or return shall have annexed dool1Iatlons under
oath or Affirmation, 70 be made aceoIq4n8 = ~
manner and form which may Be nom time @ tine
prescribed BY the Commissioners o. 1nternAl Rave
nue, Of the owner, Po.sesser Or person having ne
review or other publication, - Aforesaid, that the
Is true aud correct; and shan asos quarterly
return pay TO the collector Or deputy eOlleetor o.
the district the foil amount Of said duties. And IN
case Of neglect or refusal 20 comply wiz any q ne
provisions contained in thi Seetons or % make and
said list return, for the space Of ten days
after said time which said list OF return ought 70
have been made a. Aforesaid, tue a1altant aaeaiora
Of the respective districts shall proceed % estimate
the duties a. heretofore provided IN other cases of
delinquency; and in of neglect or refusal @ pAT
the datiuz Aforesaid. for the Spaca Of ten days
after zaid duties become due and payaplel ana have
been demanded said owner, poalessoF, OF person g
persous having the care or management o. said
newspapers or publications, aforoIAid, Ghal pay,
IN addition thereto, penalty OF ten Per eentum on
the amount due. Aud in case Of irand or eNallo1g
Whereby the revenue is attempted 70 be defrAuded
or the duty withheld, said owners pO1essors Or per
sou or persons having the care or mAnagomant o.
said newspapers other publieatonsI a. aforesei,
r fr each offence, or for any sam fraudulentIy IN.
accounted for. And all provisions In this aet In re-
Iltuu 70 returns, additions, penalties, forteitnfea
eins assezsn snis and collection, not Incompatible
herewith all apply 70 this section and the objects
herein embraced; ProVldeds That In 81 sasea where
the rate price Of advertising y hxed by any law
Of the United States State Territory II shan pc
lawful for the company, person or persons pubiilh-
ing said advertisements, to add the dutyor tax I'M
posed by this act to the price Of said advortSeme1ts
any law 20 the contrary Notwithstanding and tlat
tho receipts advertisements to the amount Of six
liz kwIar
arl OF company publishing any newspaper, mAsa-
fue review or other literary, scientific or new pub.
lsauour issued periodically, shall Be Sxempt irom
duty; Aud provided further, That all neUspapers
whose average circulation does not exceed two thouS-
ald copies shAll be exempted Tom all taxes tor ADJ
Fr~EiEtm uts- 4
See. rs Aud be IL further enacted, That Whens
ever 10y this act any license, duty or tax OF any de-
serpu5n has been Imposed on any person oE eorPot;
ata body property Of any person or ineoLpofated
aE uulucorp0rated company, having more tnan Gne
rlru 0t business il shall be lawful Tor the CommI-
rt.u-r OF IutsruR Revenue to prescribe and oetoF:
Hus Iu what dstr Ct such tax shall % assesscd ana
lastsI aud 70 what ON srs thereof the Oflsial no.
agas required in that behalf shall Pc Siyen, Sne q
whom paym snt Of such tax ahall DO demAnded'-
Provided, That all taxes on mAnufAoturtng eomPan-
Doc and manufacturing corporations shall b asIe5i.
1 lUd the tax collected In the di.tret within uhien
.r. place OF manufacture Is located, unlea1 other
So nc Aud be It further enacted, That there
shall Dee levied, collected and paid annually upon the
.HuuaI gains. profits income Of every person re-
..EIHE 10 The United States any citizen Of the Uni
H.. HLALES residing AoroaoS NuotneA l.LtNo. nv
. lad Of property, rentS interests, dividends, aA-
r.-s OF from any profession, trade. employment or
location, carried on in the United States or elso'
.-rs or from any other source whatever, exoept e
.ra.aafLar toned, IL such annual gains. pro1u
r income exceed the sum Of six hundred dollars
duty OF dve per centum on abe oKeesS over ~ hun
-r. ylIars aud not exceeding hVe thousand dollAf9
aud d, duty Of seven and one OF one per eontum per
. mum 0n the excess over dVO thousand douAFss ana
nor e1scediug ten thousand dollAEss and duty q
.r asr rsutum the excess over ten th1ne1ld ool'
ne Aud the duty herein provided loE shAn pe e.
....f .lIlsetsd anu pai1 upon the gain4 pronS %
......H for the year ending thirtynFat my Of De-
usr next, preceding the time for levytngs eolleet-
.re lad paying said duty: Provided That income
..-Hv.F from interest upon notes, bonds and other
rrftie- Of the United StRte8 ahAll bO tneluded IN
-.uraating incomes under this sections ProVidedi
That aHIy one deduction Of six hundred dollars shan
.H made rom the aggregate incomes Of AL the mem-
..r- nf any family composed Of parents And minor
rrsu or husband and wife, except in cAsel where
rn sagarate income shall be derived from the sep
fa and individual estate, gains rlAb0r Of the vie
no aauB. Aud provided, turthsT, That net Pronta
.rad by sales Of real estate purchased Wthtnths
..r Tor which income s estimated shall be ehaTgo'
.H.a s Income; aud losses sales OF real estates
.r-lusr 4 within the year, for which income u es-
mated shall be deducted from the Income OF aueh