Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-24

for the pclts shall pay two cents only per head
Sec 100. And be II further enacted Tha,
on and after the day on which this act shall
take effect, any person or persons, firms, O,
companies, or agents or employees thereof
who shall slaughter for sale. [any cattle
calves, sheep, lambs, or swine, or who shall
be the occupant Of any building or premises
y in which such cattlc. sheep, or swine shall be
slaughtered, any cattle, calpes, sheep. lambs o.
/. s,cins, shall be required ts make and render a
list within ten days after the first day of each
. and every month to the assistant assessor OF
the district where the slaughtering is done,
stating the number of cattle, calves, il any,
the number of swine, If any. and the number
of sheep and lambs If any, slaughtered, as
aforesaid. with the several rates of duty rs fix-
ed therein in this act, together with the whole
amount thereof, which list shall have annexed
thereto a declaration of said person or persons
agents or employees thereof, as aforesaid, un-
der oath or affirmation i'm such manner and
form as may he prescribed by the Commits
sioncr Of Internal Revenue, that the same is
true and correct, and shall within the time
and in the manner prescribed for the payment
of duties on manufactures, pay the full amount
OF duties accruing thereon. as aforesaid, to tie
collector or deputy collector Of the district a.
aforesaid; and in case of default in making
the return or payment of the duties. as afore-
said. the assessment and collection shall be
made in the provisions of this act required
and In case Of fraud or evasion, the party Of
Tending shall forfeit and pay a penalty of ten
dollars per head for any cattle, calves. swine,
sheep, or lambs so slaughtered upon which the
duty is fraudulently withheld, evaded, OF at
tempted to be evaded and the Commissioner
of Internal Revenue may prescribe such fur.
ther rules and regulations as he may deem
necessary for ascertaining the correct number
Ipf al In lvaa Sxxfn aha nd he In.
bic to be taxed under the provisions of this
| act.
RAILROADS, STEAMBOATS,, FERRY BOATS, AND
| BRIDGES.
| Sec 103. And be it further enacted, That
every person. firm. company. or corporation
owning or possessing or having the care or
management of any railroad, canal, steamboat
ship, barge, canal boat, or other vessel, or any
stage coach or other vehicle engaged or EN-
ployed in the business of transporting passen-
gers or property for hire. or in transporting
the mails Of the United States, or any canal,
the water of which is used for mining purpos-
es, shall be subject to and pay duty of two
and one-half per centum upon the gross re-
ceipts of such railroad, canal, steamboat. ship.
barge, canal boat. or other vessel. or such
stage coach or other vehicle: Prorided. That
the duty hereby imposed shall not be charged
upon receipts for the transportation of persons
or property, or mails, between the United
States and any foreign port; and any person
or persons, firms, companies, or corporations,
owning, possessing. or having the care or man.
agement OF any toll road ferry. or bridge, an
thorized by law to receive toll for the transit
Of passengers. beasts. carriages, teams and
freight of any description. over such toll road.
ferry or bridges, shall be subject to and pay
"a duty of three per centum on the gross
amount of all their receipts of every descrip-
flon. Bnt when the grass receipts of any
such bridge or toll road shall not exceed the
amount necessarily expended to keep snch
bridge or road i'm repair. no tax shall be i'm. |
posed on such receipts: Prorided, That all
such persons, companies, aud corporations |
shall have the right to add the duty or tax inn |
posed hereby TO their rates of fare whenever
their liability thereto may commence, any
limitations which may exist by law or by |
agreement with any person or company which !
may have paid or be liable to pay such fare to
the contrary notwithstanding.
EXPRESS COMPANIES.
Sec 10i. And he it further enacted. That
any person, firm, company, or corporation car
rying on or doing an express business, shall
be subject to and pay duty of three per GEN.
tum on the gross amount of all the receipts of
such express business.
INSURANCE COMPANIES.
Sec 105. And be 1t further enacted, That
there shall be levied. collected and paid du-
ty Of one and a half of one per cen tum upon
the gross receipts Of premiums. or assessments
for insurance from loss or damage by fire or
by the perils of the sea- made by every insur-
anee company, whether inland or marine or
fire insurance company. and by every associa-
tion or individual engaged in the business Of
insurance against loss or damage by fire or by
the perils of the sea and by every person,
firm, company. or corporation who shall issue
tickets or contracts of insurance against in u
ry to persons while travelling by land or wa
ter and like duty shall be paid by the
agent of any foreign insurance company hav-
ing an Office or doing business within the Uni
| ted States and that in the account or return
to be rendered, they shall state the amount
insured, renewed, or continued, the gross
amount of premiums received and assessments
collected, and the duties 10y law aecruing
| thereon for the quarter then next preced
ing. H" 3
...a pAsspoRrs. ..s
Sec. log. And he it further enacted, That
for every passport issued from the office Of the
Secretary of State there shall be paid the sum
of FIVE dollars which amount may he paid to
any collector appointed under this act, and
his receipt therefor shall be forwarded with
the application for such passport to the office
of the Secretary of State. or any agent ap-
pointed by him, to be transmitted by the
Commissioner of Internal Revenue, there to
be charged to the account of such collector
And the collector shall account for all mon-
eys received for pass ports in the manner here
/ inbefore provided, and like amount shall be
paid for every passport issued by any minister
or copsnl of the United States who shall ac-
count therefor ~ the Treasury.
| rrrvcp .pu coxpAxYrs .....
| Sec lot. And be it further enacted, That
any person, firm, company. or corporation
owning or possessing or having the care or
management of any telegraphic line by which
telegraphic dispatches or messages are receiv-
ed or transmitted, shall be subject to and pay
duty of FIVE per centum on the gross amount
Of all receipts of such person, firm, company,
OF corporation.
THEATRES, OPERAS, cIIcusEs, AND MUSEUMS.
| Sec. los. And be 1t further enacted, That
any person, firm or corporation, or the man
ager or agent thereof, owning, conducting
or having the care or management of any the
atre, opera, circus, museum, or other public
exhibition of dramatic or operate representa-
tions, plays, performances, musical entertain
ments, fcats OF horsemanship. acrolatic sports
or other shows which are opened to the public
for pay, but not including occasional concerts
school exhibitions lectures, or exhibitions of
works of art, shall be subject to and pay a du.
ty Of two per centum on the gross amount of
all receipts derived by such person, firm, COM
lpany, or corporation from such representa-
tions, plays, performances, exhibitions, shows.
Tor musical entertainments.
500. log. And he it further enacted, That
any person, firm, company, or corporation
lowning or possessing, or having the care or
management of any railroad. canal, steam
boat, ship, barge, canal boat. or other vessel,
or any ferry. toll-road or bridge, as cnumera-
ted and described in section one hundred and
t,co (threel Of this act or carrying on or do
ing an express business or engaged in the
business of insurance, AS hereinbefore describ.
ed; or owning or having the care and man
agement of any telegraph line, or owning,
possessing. leasing, or having the control on
management Of any circus, theatre, opera, or
museum, shall within twenty days after the
: end of each and every month make list on
return in duplicate To the assistant assessor OF
} the district. stating the gross amount of theil
receip.s, respectively, for the month next pre-.
! ceding, which return shall he verified by the