Evansville daily journal., 1864-09-05

:
.ot-ctxtIe s5all be included ad assessed - par II
Il ne incoms Of sueb person for each year ADa a
sEso IL income gains derived ifoIa ths p-,s ~ -
snd lie Of stocks or other property, rssi u -
=, - .vA ths fgcreas d value Of hfe stoeA. 4
,rbs,i'er sold or in band, and ths aH"ahL u e
sugar wool butter, eueess, porE, Lss'' L'Na.Jo
- othsr meas. hay and gf@las SI Ss1Si
,.t,f. or gther Production u tne s.
80. ~ sueh person sold. B9t ne ing Ah3 {
part thereof uasold Or sn & h@.1 a.s. ~ !
- 80 next trsosdiBg tbe tniTty-hrst OF ]
sbS shsu he Included ard assessed /
- - Of me income Of such person for each year
snd the gains aed profis q al S'p%a,es; ~bs.h
= trrorporated or partnsfsbipI s9hsr thzh ths
r. sDecidsd IN this ssetioq, shall BE- inclu-
~ iu estimssfag the q . al gainss pFohts or iE-
= ~ az auy person entitled 70 Ihs ssane, vssthtr
dsvl8d or othsrWiss- II estimating deductions
So, income, as aforesaid, wien any person rents
ln ldngs lands, or other propsriys Or hires labor
earry on land, or a. conduit any other business
t,ons which such income Is &C .u@Iiy derived, or
nav. interest upon any actual ineumbraucs there
on tbs amount actually paid FOR sneh rent, labor,
or interest shall be deducted; aud also ths amount
gaid out sJr usual ordsary repairs not sxeesd-
fge tbs average paid oct for such purpOsss for the
proceeding ave years, shall BE- dsdnetfd, but DO
deduction shall be made for any am 5uat paid cut
fsr new tulisings, permanent improEeDshfE, or
be.tsrmsBts, made 10 Increase the value Of any
pfoDerty Or estate: PTssfd>a, That IN cases Shsls
tle salary or other eompsnsatioa paid 20 any per.
s0n n the smpieymsut or service 0f he Dnite1
- sb.li not xeesi the rate Of ak hundred dol
lars usr annum, or shall be by less or uncsrtain
Or KuIar IN toe amount or IN the iins during
which tHF same shall nave " o'NN
,neh salary or thsr compensation shall Be ioelu-
id ls estimating the annual gains pfohS, ef IA
eons Of the person 10 whom he sane thali nave
b. en- paid, 10 such manner a< tue Comm ssl9nsf 81
f. tsrrai Revenue, under tbs difsetoa 81 ths sec
/ rstary of tha Treasury. may pfeseFloa
sc IIs lBd b u Jsrf4ser enacted, That y sh4ii
b. the day 81 all persons of iATfni sgs, ana ~Ii
guardians and trustees. whether such trustees are
4 e. ty virtue Of their Ofies - eEscutorss
/ aaninisire0fs, or In ether haaeiasy capacity
to make list or return, unasr eAlh
/ a. aBfmafIon, ~ sueh form and manner
a, nav be prescribed by the Commissionsf Of in-
| t.rpat Hs .enns, 20 the aasista ASSESSOR OF the
district in which he resides, Of the afnoant Of hls
0r her inc ynIe. or the Income Of such minors or
f.rssns a. may be held Ia trust ss Aforesaid, ae-
eording % tie requirements hsreinbefors msa-
flJnsd, stating the sources from which said Ia
| e,1ne /. derived, whethvf from any kind Of pro-
psrty or the pui clase and sAe Of property rsnis
Interest," afyldsnda, salaries, or from any profss-
son, trade, employ ment, or Soeatiopi or othsf
| Ufss AID la Of usgisCt or refusal 10 make
| .ucb return the assessor assistant asaesssr
shall assess the amount Of his or her Income and
! tie duty thereon, ia the same manner As = pro-
, v4sd flr Ia other Of neglect and refusal TO
furni.h Hats rsiuras IN the provisions o. tbls
aet where not otherwise Incompatible ana TIE
a siafant assessor may increase the amount o. the
. list or return. or Of any party making Anch re-
t,rn e se si.afI stlshad that tbs saBe IL un-
= d.rsf.i q. p.ft 3D. That Auy party, IN his or her
; | oT.. hs 30, 80 guardiaa or trustes a. isfs
sid shall be Permitted 70 declare, under cath 81
: | nalrnati0u, the form aud manner of which shall
q 3, prescribed by the Commissioned Of Internal
Revenue, that he or she was not possessed OF sn
: ] come Of six hundred dollars, liable 70 BE- as
,esseA A. rcording 10 the prov sious Of this act,
may declare that he or she has been assesssd else
2 vhers Ia The safas year for, shd has paid al In
( NE duiy, under authority Of tie United states,
. ID shall thereupon be exempt from income dutY
iu said district or, II the list OF return OF any
y party shall have been increased by the assistant
n assessor, in manner aforesaid. such party mas
II b. peftDittsd 70 seafs, under oath OF Affirmation
~ thsamouut Of annual Income 81 this am 5uRt held
r IN trust, Afgre.aid, liable 70 be- assessed and
n / A. aN.llH ~ aa4 h. arsaE
y a.si.tABt assessor trus, and a. the sum upon
hi Ia duties are 20 be assessed ana oeisetsd.
y erpt that tue Deductions claimed IN such cass'
q, shalt not be made allowed uatii approved BY
tg assistant ASSESSOR Bat any person feeling AZ
grived BY the decision Of the assistant IA
such cases, may appeal 70 the sAsessor q the dis
trict sad hia srcissn thereon shall be fi1al ans
the form time. and manner Of proceedings shai
b. subject 10 RULES aud regulations 70 be prsscrb
re "a b the Conn, ssionsr Of Internal venue.
)n see lt0. Ard BE- further Enacted That thu dutie
s. on Incomes herein imposed shall be levied On th
Acct aay Of May, and Be- dus aud payable on OF be
% fore the thrteih day Of Juns IN eaea year, aBt
III and Including the year eighteen hundred aud
- enty and no Longer aud TO any sum OF sumB al
- uusIy due and unpaid tor thiFty Gays alter th
thirtish u Jans Aforesaid sud Zoe ten days ai
OF sr demand thereof b. tbs collector thers shall
N levied H addition thereto the sum Of ten por
hs um the amount Of duties nap@id a. penalty
except froGa the esta % Of deceased aud insolTsu
90 persons. And faBy psFson liable 70 pay such DC
~ " shall neglect refuse TO pay the same, ans
he such demand, the amount dus shall bs lien 10
vorofths United States from the tins u Vas du
70 until paid with the interest, peaaltss, aud cost
- that may aeeFas in addition thereto upon all Oh
= piepefty and rights 70 property esioag,ng 70 see
III aforesaid sai4 lien may e enforced By distfaat ~
n. on such property, rights 20 property. stocks,
% curitss aud evidences Of debt BY whomsoever ho
"a IA aud for thls purpose the collector after d
be " .nds duly given as Aforesaid shall issus a VA
or raut ia form and manner to be prescribed by ft
", Cummi.sien.r q internal Rsysnue, under the q
Ae raotions Of he Secretary Of this Treasury aus
ltf a. Il he les tad
ist pr, perry rightsto property stocks securities
of evidences Of debt farther suul, 20 b. fixed Al
nd sated In such warrant aud above the aid
~ M Il duty, interest, and penalty for nonpaymsl
70 snifcisnt for the fees, costs, atd expenses
ace such levy. Aud IN ell cases Of sale. al =
IN aid the certlhcats Of such sale by tbs e.
81 lcetor shall vest IN the purchaser all tight, tttl
%. aud interest Of such delinquent In and sus
td property, whether the proPerty be real pefsoI
SCI al aud where the subject Of sale shall be stock
no the eertiheata of sale shall bs l&wfal autho
ss ity and notice 20 The proper oorP0ratioa compsI
~ OF association 70 record the same .on the books
Ihq records Ia thu same manner as u transferred
~ assigned by the person or party holding the saa
re- 60 issue certificates Of stock therefor, Ia u.
INT Of any original prior certificates which shs
~ be soid whsthsr cancelled not. And said cert
me heatcs Of sale Of the collector, where the subject
on sale shall be cnritisa other evidences Of del
s shali he good and valid receipts 10 the person hol
10, ing the same, as sgainst any persen holding
nu claiming % hold, possession Of such securities
iu- other evidences % debt
IN sec. l2p. ARd Be Z JtrsAsr ssaeisd That the
an' eaItum on all dividends in scrip OF money thsl
hls sftsr declared due and Whenever tbs same shi
3D. BE- payable. 60 stock holders policy holders,
pssitor, As part Of the esIninEs incomes or gal
m and OF any hre, marine. life, inland, iasuran
ssi- company, either stock or mutual. und
%ss % wh.isyer ,,oa,ns name or style k5owe Or call
the thar specially incorporated existing un er ge
SIX eral laws aud on all and,stEihaica sums. or snl
or mao OF added daring the year 10 their surplus
iffs I funds = ud satd
OF les saving Institutions aud insurance compani
cA sasl pay the said duty and ara hereby Anthsrir
Az 20 deduct and Withhold from all payments ma
e1- on account Of any dividends sums money n
ON may be dne and payable As aore aid. the said du
of hve per eentum. And list return shall
err made and rendered to the assessor or assistant
any Ga dupicsts, and Of said sts retuS
: or shall he transmitted, and the daty paid TO
IN Commissioner Of Internai Revenue within thi
lVe days after tho time when any dividends sums
'Io' monsy become due or payable as aforesaid =
pte sid let return shall cont sin true aud faith
sNN secouns Of the amount Of duties as Aforesaid
lesr there shall he annex ed thereto declaration Of
au president, cashier, treasurer o' the bank,
@ 'sN COMPANY savings tastitutian, or Insurance co
pAny, under oath or Affirmation, la form aud ml
% a15 ~ any BE- prescribed by the Commissioned
5 internsl Revenue. that the same contains u q
~ & and faithful account ~ the duties as Aforesaid
Wise Aud for any default In the making
rendering OF such list or return, W
such dselarAtioa annexed. tire bank, Or,
company, savings Institution. OF insnra
mere mere 'mpapy, making such default, shall forfeit
I
per case Of any default tn making or rendering s.
~ list or return or of any default In the payment
oe the daty a. requ red, or any part thereof, the
sstsi ssssmeut and collection Of the duty aud peua
aae shalt b. IN aeeorde With the general proxsis
itea law Ia other cases Of egtset and refusal.
arce si.ied That the duty upap me 3sna ~ liz.
,ueh surance companies shall rot BE- deemed Ana ~
sum be collected until such dividends shall be pava
tum By sach companies, uer shall the portion Of D
sx- miums returned by mutual life Insurance com
iaty ics their policy hodsrs bs considered As 81
cen. dsuds prohjs und~r this act.
i've Sec lst Aad bs q farfAsr saaeseG That a
and bank egllly authorized issus notes as eireu
ex- tion which shall neglect or emit 70 make al
uty dends or additions 70 It's surplus or coutinx
ted fand often ones IN six mouths. shall max
for list return IL duplicate uader cath aHaru
ieer ten of the president cashier, TO the
ing assistaaf OF the district Ia which IL is
de- Gated, the first dAy q January aud JGly in
her / var or within thirty aays thereafter. ef
ded / amount of proifs which hSy@ accrued er b
asd, earned aad received by sad hank dGri
lars tha six Ynonths mart preeessfny sad frat d
all nF nd fnEvs anA shall