, 1864-11-07

branch shall be considered to be the amount
allotted to. such branch; and so much OF
an act entitled can act to provide ways
and means for the support Of the Govern
ment," approved March three, eighteen
hundred and sixty-three, as imposes any
tax OIL banks, their circulation, capital, or
deposits, other than is herein provided, is
hereby repealed: Procidei, That this Sec
ton shall not apply to associations which
are taxed under and by virtue Of the act
"to provide q national currency, secured
by pledge of United States bonds, and to
provide for the circulation and redemption
thereof" nor to any savings bank having
no capital stock, and whose business is con-
fined to receiving deposits and loaning the
same on interest for the benefit Of the de
positors only, and which do no other busi-
ness Of banking: And prorided, further,
That any bank ceasing to issue notes for
circulation, and which shall deposit in the
treasury Of the United States, in lawful
money, the amount of its outstanding cir
culation, to be redeemed at par, under such
regulations as the Secretary Of the Treas
ury may prescribe, shall be exempt from
any tax upon such circulation.
LOTTERIES.
Sec. Ill And be IL further enacted, That
every individual partnership, firm, and asso-
citation, being proprictors, managers, or
agents of lotteries, shall pay tax Of five
per centum on the gross amount Of the re-
ceipts from the said business; and all per-
sons making such sales shall, within ten
days after the first day of each and every
month, make and render list or return in
duplicate to the assistant assessor of the
gross amount of such sales, made as af0re-
said, with the amount Of duty which has
accrued or should accrue thereon; which
list shall have annexed thereto dcclara.
tion, under oath Or affirmation, in such form
and signed by such officer, agent, or clerk,
as may be prescribed by the Commissioner
Of Internal Revenue, that the same is true
and correct, and that the said proprietors,
managers, and agents shall, on or before
the twentieth day Of each and every month,
as aforesaid, pay the collector or deputy
collector Of the proper district the amount
Of the duty or tax as aforesaid. And in
default Of making such lists or returns, the
said proprietors, managers, and agents, and
all other persons making such sales, shall
be subject to and pay penalty Of one
thousand dollars, besides the additions, pen.
alties, and forfeitures in other cases provi-
cd; and the said proprictors, managers, and
agents shall, in default Of paying the said
duty or tax at the time herein required, be
subject to and pay penalty Of one thou
sand dollars, or be imprisoned not exceed
ing one year. In all cases Of delinquency
in making said list, return, or payment, the
assessments and collections shall be made
in the manner prescribed in the provisions
Of this act in relation to manufactures, ar
ticles, and products: Provid d, That the
managers Of any sanitary fair, or Of any
charitable, benevolent, or religious associa-
tion, may apply to the collector Of the dis
trict and present to him proof that the pro-
ceeds of any contemplated lottery, rattle,
or gift enterprise win be applied to the re-
liH of sick and wounded soldiers, or to
some other charitable use, and thereupon
the Commissioner shall grant permit to
hold such lottery, rattle, or gift enterprise,
and the said sanitary fair, or charitable or
benevolent association, shall be exempt from
all charge, whether from tax or license, in
respect Of such lottery, rattle, or gift enter
prise: Provided further, That nothing in
this section contained shall be construed to
legalize any lottery.
Sec. 1l2. And be IL further enacted, That
each lottery ticket or certificate supplement