Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-10
OFFIoIAL.
LAWS OF TIE UNITED STATES.
Passed at he FTrst SsssioB Of tls Thirty
,..a.l eighth CoRgrssi.

PGSsed at The FIfSt Section Of tbs zhiFty-
..-n.s + eighth CoEgrs's. a
HIt Ipunuc-No 1881
ACE 70 provide internal revenues 70 support the
3 government, 70 pay interest on the public debt,
and for other purposes if,-.h,r,..
ADVERTISEMENTS.
Sec 1a1. Aud be It further enacted, That any
bank legally authorized to issue notes a. ereua lion
which ahhll neglect or omit 70 make dividends or
additions It's surplus or contngent fund a. often
as once, sE months, shan MAKE lllt or return N
oreaShieF, 70 the assessor or ot the
distrct In which II Is located, on the nTst day Of
Janaafy And July in zach within thirty days
tSeTeafteF on the amount Of proats which have
crued been earned and re eyed by said bank dur
ing the six months next preceding said hrst Gays q
OF january and July; and shall present one Of said
stS or returns aud pay 20 the cOllectoT Of the dis
tries duty Of ave per centum ou such prontE and IN
case or default 70 make such list or return and pay
ment within the thirty days as aforesaid shall be
subect to the provisions Of the foregoing section OF
this acts Provided, That when any dividend e made
fond Of any bank trust company, savings Institution
insurance or railroad company which has been asses
sed and the duty paid thereon, tnS q
fund may be deducted from the duty on sueh diVi-
dend.
railroad canal turnpike canal navigation or slack
water company indebted for any money tor which
bonds or other evidence OF Indebtedness nave been
issued payable in one or more years After date, up
ON which Interest 4 stipulated 10 be paid, or cOu-
pons representing the interest any such company
that may have declared any dividend in scrip or
money due or payable 70 it's stockholders, part Of
the earnings proatA, income or gains OF such COM
pany, and all proats OF such company carried g the
account Of any fund or used for construction, shall
be subject to and PAY duty Of ave per eentum on
the amount Of al such eopPons, dlyidends
nd copanies are hereby authorised 70 deduct and
withhold hOm all PaymentsS on aeeonnt Of any In
G5 SntS az aye peF es5tum; and ne y
ment Of the amount Of said duty 20 deducted from
tho interest," eoupOna or diTtdenda, and eerthe Cd
by the president treasurer OF said company shall
discharge said company from that amount Of the
dividend interest or coupon, on the ponds or on
eF evidences OF their indebtedness held by any
nerson' or marty Whatever except whore said com-
pAnies may have contracted otherwise. And List
return shall be made and rendered to the asSo.or
or assistant assessor in duplcate and one Of oaid
lists or returns shall be transmitted and the duty
paid to the Commissioner OF Internal heVen19
within thirty days after the time when said
interess coupons dividends bteomo due and payable
and as often Iix months; and said list or return
Shall contain q true and taithful account o. me
amount Of duties as Aforesaid; and there shall bo
annexed thereto q declaration Of the PRESIDENT
cashier or treasurer Of the bank trust company
savings institution or insurance company, under
oath or Affirmation, In form and manner as may be
prescribed by the Commissioner Of Internal Reve-
nue.. that the same contains true and faithful 40
count of the duties a. aforeSA d. And for any de-
FAULT In the making or rendering Of such list OF re-
turn with such declaration annexed, the bank, trust
making Gueh default, shan forfeit as penalty the
sum OF one thousand dollars; and In case Of any de-
fault In the payment Of the duty - required, oE o.
any part thereof, the Aaseasmept and collection OF
the duty aud penalty shA be in accordance with the
general provisions Of law in other cases Of neglect
and refusal. " HHfrlNt a-y tn
: Sec. l28. And be it further enacted, That there
shall bs levied, collected and paid o. all salaries OF
ofeers or paymsnta for services 70 persons In the
civil military, naval or ether employment br SER
vice Of the United StAtel including senatOrd and
representatives and delegates in Congress, when
exceeding the rate Of six hundred dollars per annpm
9 duty Of i've per oentum on the excess above the
said dx hundred dollars; and it shall be duty OF all
paymasters, and all dsbursing ohicerI, under the
government OF the United States, in the employ
thereof when making any paymsnts TO officers and
persons Aforesaid, upon settling and dtnsting
the accounts Of such officers and persons to deduct
and withhold the Aforesaid duty OF hVe per eentumB
and shall, At the same time make certificate stat
ing the name OF the officer or person from whom
which shall Sc tfansmItted 70 the once Of the Com;
missioner Of Internal Revenue, and entered as part
OF the nteFnal duties; and the payroll reeepts or
Aforesaid, shall be made 70 exhibit the fact Of such
payment. Aud Il shall be the duty OF the several
| Auditors Of the Trea4nFy Department when audit
ing the accounts Of Any paymister or dibursing Of
heer, when settling OF % u1ting the accounts Of
any such oeer 70 reqnlIe evidence that the duties
Quoted and paid over to the Commissioner Of later
nal Revenue: Provided, That payments Of prize
and The duty thereon 6hal bo adjusted and eollso-
| ted in like manner %
LEGACIEs AND DIsTRIBUTIVE EHAREB OF
| PERSONAL PROPERTY.
Sec 12A And be Il further enacted, That any per-
son nr peFsons having IN charge trust - admins
traitors, executors trustees, any legaeie5 dis
tributiSe shares ariHlng from personal property,
as Aforesaid, shall exceed the sum Of one thohsand
dollars in actual value passing after the passage Of
this act from any pefsDn possessed Of such proper
~, either By will or BY the intestAte iav5o any
State Territory, q any personal pEopertyor In
sales or gilt made or intended TO take eject ID poa-
session or enjoyment ater the death of the gEAntor
oT baFRaiuor, to any persou or persons, or 70 any
body or bodies polite rorpOFhte in trust other
wise shall be- and hereby are, made subject % du-
ty or tax, 70 be paid % the United States fooWa,
First. VIII 70 the person or persons entitled to
any beneficial interest in such property shall be the
IinSal Issue neal aueestoF brother or sister, %
the person who died poaseased 81 such property, e.
aforesaid at the rats Of dollar oF each and
cry hundred dollars Of the clear value Of such In
| tefest ID such property.
| Second Where the person OF persons entitled %
any beneficial interest In meh property shall be q
deseendAnt Of brother or Estef Of the psEson Who
died possessed, aDresaid at theTAts o. two dol
lars for each and eyeEy hHnare4 doArs q ne clear
i value Of such interest.
Third whore the pefson or persous entitled tn
any beneficial interest 10 such prOporty shan be
brother or sister % the tataVr or mother, de-
scsndAnt Of brother OF sister Of the nthef moth
er OF the person who died pdae1sed ag afofeaaid
dollars Of th0 clear value q Gndh lutSrost!i
| Fourth. where the person persons 01titiod 70
any beneficial Interest IN such property shall be .
brother OF alster Of the gEAndithsr or grandmOtb
grandfather % gFAnd o. the person Who dleo
possessed Aforesaid ct the rate Of Ve dollars toI
oach md every hundred dollars % the el6Ar vAlnl
Ftfth. WHARF the psrs1n or psrioas entitled 4
tanv hanehefal futera1f IN T1eh nFoarV ahaIl Be a
- Na-Nn -