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

prise, and the said sanitary ElI', or cnafltaD
or benevolent association. shai. be exeml
from all charge. whether from tax or licens'
In respect of such lottery, rattle. or git ente
prise /: Pro,ided. further, That nothing "a tn
section contained shall be construed to Il, ca
iEc any lottery.
Sec. 112. And be II further enacted, Tha
each lottery ticket or certificate supplemental
ry thereto shall be legibly stamped at th
time of sale with the name of the vendor ant
the date of such sale, under a penalty of fift,
dollars to be paid by the vendor of each lot
terry ticket or certificate supplementary there
to sold without being first stamped as afore
said
| Sec. 113. And be il further enacted Tha
in addition to all other penalties and forfeit
ures now imposed by law for the evasion of Ii
cense fees or other taxes upon the lotter,
business. any person who shall hereafter sell
or dispose Of any lottery ticket or certificate
supplementary thereto, or any device in the
nature thereof. without having first duly oh.
tanned license, a. hereinbefore mentioned
shall incur "a penalty of five hundred dollars
FOR each and every such offence and any per.
son who shall purchase obtain, or receive any
lottery ticket, OF any policy OF numbers, to-
kens. certificate, wager, or device. represent
ing or intended to represent a lottery ticket OF
fractional part thereof. from any person not
having a license to deal in lottery tickets, as
provided by law. may recover from such per-
son of whom the same was purchased. obtain
ed, or received. at any time within three
years thereafter, before any court of compe-
tent jurisdiction, sum equal to twice the
amount paid for the same, with just and legal
costs.
ADVERTISEMENTS.
Sec. ia. And he it further enacted. That
Al. l. N l..
any person or persons. firm, or company. pub
fishing any newspaper, magazine, review. or
other literary. scientific, or news publication
issued periodically, on the gross receipts for
all advertisements, or all matters for the in
sertion Of which in said newspaper or other
publication, as aforesaid or in extras, supple
ments, sheets, or fy-leaves accompanying the
same, pay is required or received, duty of
three per centum and the person or persons,
firm or company, owning, possessing. or having
the care or management of any and every such
newspaper or other publication. as aforesaid,
shall make q list or return on the first day Of
January, April, July, and October of each
year. containing the gross amount Of receipts
rs aforesaid, and the amount of duties which
have accrued thereon, and render the same in
duplicate to the assistant assessor Of the dis
trict where such newspaper, magazine, re-
view, or other literary or news publication is
or may be published which list or return
shall have annexed declaration, under oath
or affirmation, to be made according to the
manner and form which may be from time to
time prescribed by the Commissioner of Inter
nal Revenue. of the owner, possessor, or per-
son having the care or management of such
newspaper, magazine, review. or other pub
lication, as aforesaid. that the same is true
and correct and shall also, quarterly. within
ten days after the time of making said list or
return, pay TO the collector or deputy COLLECT
ut VI tnc dtshi,. .iiv iuul amount VI SAID uu-
ties. And in case Of neglect or refusal to
comply with any Of the provisions contained
in this section. or to make and render said
list or return for the space of ten days after
the time when said list or return ought to
have been made. as aforesaid, the assistant as
SCISSORS of the respective districts shall proceed
to estimate the duties as hereinbefore provi-
dcd in other cases of ofdelinquency and in case
of neglect or refusal to pay the duties, as
aforesaid, for the space Of ten DAYS after said
duties become due and payable, and have
demanded, said owner, possessor, or person or
persons having the care or management of
said newspapers or publications, as aforesaid,
shall pay, in addition thereto. penalty of
ten per centum on !sa amount due And i'm
case of fraud or evasion, whereby the revenue
is attempted to be defraudcd, or the duty
withheld, said owners, possessors, or person
or persons having the care or management of
said newspapers or other publications, as
aforesaid, shall forfeit and pay penalty of
one thousand dollars for each offence, or for
any sum fraudnlently unaceounted for. And
all provisions In this act in relation to returns
additions, penalties, forfeitures. liens. assess
ments, and collection, not Incompatible here
with, shall apply to this section and the ob-
jects herein embraced Prorided, That in all
cases where the rate or price of advertising is
fixed by any law Of the United States, State,
or Territory, it shall be lawful for the compa-
ny. person or persons, publishing said adver-
tisements, to add the duty or tax imposed by
this act to the price of said advertisements,
any law to the contrary notwithstanding and
that the receipts for advertisements to the
amount Of six hundred dollars annually, by
any person or persons, firm, or company pub
fishing any newspaper. magazine, review, or
other literary, scientific, or news publication
issued periodically, shall be exempt from du-
ty And preceded, .turtker, That all newspa-
pers whose average circulation does not ex-
ceed two thousand copies shall be exempt
from all taxes for advertisements.
Sec. lis. And be it further enacted, That
whenever by this act any license, duty, or tax
of any description has been imposed on any
person or corporate body. or property of any
person. or incorporated or unincorporated COM
pany, having more than one place Of business,
il shall be lawful for the Commissioner of In
ternal Revenue to prescribe and determine in
what district such tax shall lie assessed and
collected, and to what officer thereof the off
cial notices required in that behalf shall be
given, and Of whom payment of such tax shall
be demanded: Prorided, That all taxes on
manufacture. manufacturing companies and
manufacturing corporations, shall be assessed,
and the tax collected in the district within
which the place of manufacture is located, un-
less otherwise provided. .s s..s-.n
Sec. ll6. And he it further enacted, That
there shall be levied, collected, and paid annu-
ally upon the annual gains, profits, or income
of every person residing in the United States,
or Of any citizen of the United States residing
abroad, whether derived from any kind Of
property. rents, interests, dividends, salaries,
or from any profession, trade. employment, oi
vocation, carried on in the United States oI
elsewhere. or from ony other source whatever
except as hereinafter mentioned, II such annu
al gains. profits. or income, exceed the sum o
six hundred dollars. a duty of five per eentun
on the excess over six hundred dollars and no
exceeding FIVE thousand dollars and dnt,
of seven and one half Of one per centum pei
annum on the excess over five thousand dol
lars, and not exceeding ten thousand dollars
and duty Of ten per centum on the excess
over ten thousand dollars And the duty
herein provided for shall be assessed, collected,
and paid upon the gains, profits. or income
for the year ending the thirty first day Of De-
cember next preceding the time for leyying,
collecting, and paying said duty Prorided,
That income derived from interest upon notes.
bonds, and other securities Of the United
States shall be included in estimating incomes
under this section Propided, That only one
deduction of six hundred dollars shall be
made from the aggregate incomes Of all the
members of any family composed of parents
aud minor children. or husband and wife, eX-
eept In cases where such separate income shall
be derived from the separate and individual
estate. gains, or labor of the wife or child
And Propided. further, That net profits realized
| by sales of real estate purchased within the
| year for which income is estimated. shall bt
chargeable as income and losses on sales o
real estate purchased within the year, fol
which income is estimated, shall be deducted
from the income of such year.
| Sec III. And be it further enacted. Tha
in estimating the annual gains, profits, or in
come of any person, all national, State anS
municipal taxes, other than the national In
come tax, lawfully assessed within the yea
upon the property or sources of income of an
person. as aforesaid, from which said annul