Delaware State journal and statesman., 1864-10-28

slaT1 llcOfdanc5 Tbs Penern prOViM0n
~ law in other ses OF neglect aud refusal PrOuied
Thai tbs duty upon hl dividends of life nsurlnee com
p,llss shl nol be diemsd due or to be collected unt
snch dividends shall lie payable by such companies, MOI
slal The portion of prt iums return by mutual life in
snanee companies 70 their policy holders b. eonsdsleI
IA lends or profits under this act.
sec i2 And be il further enacted, That any bank e-
gAy authorized 10 is.u5 notes circulation which
hvBuet or ut TO make dividends additions t) Its
pls or contingent fnnd n ofen in six months
shall make list or return In duplicate under oath or
Armsl0n Of the president OF cashier to the
aNsiait OF the district In which IL located on
tue rat day Of January and July in each year With
III thirty days thereafter OF the OF profits which
have accrued been earned aud received BY said bank
during the six months next preceding said rst days
january and July shall preeent one Of said Isis or
r1urs aud pay to the collector OF the district duty Of
Ne per centuni 9n such profits; aud In Of default
days 4 aores d shall be subject the ons OF the
oiegong setton o this act Provided That when any
On contingent fund Of any bank trust company savings
hsuthilnni Insurance. r.iir0ad company, which has
assesfed and the duty paid thereon ths smo,,nt
duty paid that portion the surplus or ooangeui
und may DO deducted from the duty such dividend.
hee ~ Aud lie 1t further enaced That any railroad
eaaa turnpike, canal navigation sAckwAer company
lHbed for any money for which bonds other evidence
u Indebtedness have been issued payable or more
ears alter date which interest IL stipulated To ba
paul or coupons representing the Interest," or any such
eompany that may have declared any dividend In scrip
M money due or payable to Its stockholders part Vi
the earnings, profits, Income, gains such company
Ad All profits Of such company carried to the account OF
any iua usol for construction, shall bo subject to
pay duty OF five per centum the all such
Interest coupons dividends, profits whenever the
/ nefabV
| authorized to deduct and Withhold from all pay
mohs on account Of any interest," coupons aud diT-
dens due and payable as aresald the duty OF five per
centum and the payment Of the amount Of said duty
deducted from tho Interest," coupons dlYdend and
cartnpl by tho president of said company
shall discharge said company from that amount Of the
DIVIDEND or INTEREST," coupon, the bonds other
evidences their indebtedness held by any person
party whatever, except where said companies may hAys
eJntrarted otherwise. Aud list reurn shall bs made
ad Rendered to the assessor or assistant In
pate aud one VI said lists or returns shall be trAusn
led and the duty paid to the Commissioner OF Internal
revenue Within thirty days after the time when said n-
teest, coupons or dividends become due and payable
aud as often every six mOnths and said list OF oturn
shall contain true AID faithful account the amount
OF tie duty and there shall be- thereto decara
ton OF the president OF the company nnder
oAin or affirmation, In form and may pre-
seribed by the Commissioner of Internal Revenue tnat
The sams contains true and faithful account Of said duty
Aud Tor any default In making rendering such list or
OF the duty aforesad the company making such de-
ant shall forfeit as penalty the OF Thousand
ing said list or eturn Of tue payment OF duty
any part thereof as Aforesaid the assessment and eolse-
ton Of the duty and penalty shall be made according
the provisions Of law IN other neglect REFUSAL
secl - And 10 it further enacted, That there shall
be levied, collected and raid all salas OF officers
naval, or other employment or service Of the United
satsi including Senators and Representatives and D,le.
sates IN Congress- when exceeding the rate Of six hundred
do lars alnum duty OF hTe per aentum on the ex-
cess above the said hundred dollars; and It shall be
the duty OF all paynastsrs and all dsbursng officers,
under the Government Of the United Saiss n the eu
poy thereoi when making any payments TO officers aud
Adjusting l
accounts of such oeeis and persons to deduct and With
mold the aforesaid duty OF tive per Centum, aud ahA at
e sae time make certificate stating the name of the
ehse. @ or person from whom such dedvetlon made,
ad the amount thereof which shall be transmitted To the
9nee oi tina commissioner Of Internal Revenue, and
tered as part ofhe internal dates; aud the pay roll re.
ceps or account Of officers persons paying such duty
as aforesaid shall DO made to exhibit the such pay
anu u snau DO the duty OF the several Auditors
Of The Treasury Department, when auditing the accounts
o. any paynaier or dsbursng officer, when settling or
adjusting the accounts Of any such officer require evil
deuee that the duties mentioned In this
nave been deducted paid to the Commissioner Of
internal heFen-e: Provided, That payments of pfiKe
money shall be regarded income from salaries and tha
ner " -
LE9AoIEs AND DIsTRIDUrIyE SHARES OF PER-
s0EAL PROPERTY.
se' l2l And Be further endcied Thatany person Or
persons having In charge trust, as admniatIA
eAevulos or trustees, any logacies srbutye shares
arising from personal property, where the whole
o. sne Personal property, aforesali shall exceed the
sum o. Que thonsand dollars IN actual value passing
after the passage Of this act from any psrhon
q such properly either by will by tho nestaie laws
n,eres s ,a Vf neritey or any personal property
OF git, mAdS or intended take effect IN pOsssssIon a.
after the death of the grantor birgAnof
petsV o lerhoAs Or 70 any body bodies polite or
10 trust or otherw.s shall be- and hereby
States, as follows, that Ii to says s"'''N
elIst st Where the person persons entitled to any be-
or linSl ANCESTOR brother or sister to lie peron Who
ueu pos4ese OF such property, aforesaid the rate
" que lunar ur each and hundred dollars of fhu
'leas Vhiue y sufh interest Ia such property,
sesend Where the peraln persons entitled 10 auy
" osneea Interest "a such property shall e desrenda
u ur0lher or sister OF the person who died
aforesaid at the rate OF OF two aolara for each and
hgadrsl ISliArs O. the celr value Of such Interest,"
hin' Mhere tue person or persons entitled TO auv
e neeal Interest in such property shall bs brother or
sister OF lle athe or mother descendant Of brother
y seI o. tue Aher or mother OF the person who died
pos eAei as aforesaid at the rate four for ene
and eVeTy hundred dollars Of the eear value Of such n
Fourth Where the person or persons entitled To nnv
Denehea interest In such property shall be brother or
sister oithe grandfather or or
VI the brother sister or grandmothsr
~ le person who died Aoresaid at the rAte
uGis ior eaeh and every hundred dollars Of the
ruin; hhere The person persona entitled to any
nnoes ~ sueh property shall be in sny ether
leslve u collateral eonsRns UNITY than Is
,Atsu Orhha bo stranger blood 10 the person who
iea possesea a. aforesaid OF shall be body polite or
iorpeae AZ tho rats of six dollars for eAeh aud every
hundred dollars OF the clear vAuo Of such interest Pro
v iSs Ius. @ az ssaslss Or property passing by will
u u relhun Wno ued pOssvssedi al Aforesaid, shall be
luly aforesaid snail be lien and charge upon the pro-
perry o. every person who may die Aforesaid for TWEEN
yotis 9i uhll Tue same shall, within lhst period be
luy paid TO and discharged by the United States; and
every executor administrator trustee before
nu ulsuutoh O. theesatees any parties entitled %
bsnelcia interest therein shalt pay 10 the COLLECTOR or
uspny eolseor o tue district Of which tile deceased per
son was rrhlenl The amount VI the duty or tax
apI suYh Iesacy or dstribuvs share, and shall also
ana render TO the assistant sssessor ef
~ s uistitt Acheiue, lht or statement In dupli.
.H'e, W lne am9unt Of sh legacy or dsibutVa Bhare
together with the of duty whch has accrued or
sha accrue thereon, verified by his oath Or Affirmation
70 W aud certified thereon by mags
ttsie or olror having lawful power almnstsr such
oalhs in such form aud Rs may DO prescribed by
me Commissioner Of Internal Kovsnue which schedule
ls Or statement shall contain tho OF each aud
every person entte9 To any beneficial interest thersin
together with the clear value Of such Interest," the dunI
esle OF Nhch achedue, list or statement shall DO by hiin
immediately doyered aud the tax thereon paid such
eole9r and upon such payment aud delivery or such
scneuue Sh Or orstasement, said collector deputy coll
s.oa snll srant to such person paying such duty
receipt or receipts O the In duplicate which shall
Ie prepared as hereinafter provided Such receipt or re-.
eelps duiy signed aud derere1 by such COLLECTOR or
uepuly collellor shall bs Sufficient evidence 10 ente
such executor administrator trustee to be credited
and allowed such payment by svery tribunal which, BY
INC laws o. any state or Territory, s may be empower
eu 70 ueele upon and settle the accounts and
Admhlshtors. And in case such executor, Admnlsir..
or OF trustee shall refuse to pay the Aforesaid
OF YAK u ths collector or deputy colloetor aore
sild, wlthn the time hereinbeioe provided or shall
neglect reue to deliver said collector or deputy
collector the duplicate OF the schedule list or statenl,
y, efeosi property or personal estate, under oath
as hlVesd or snail neglect or refuse deVsr the tcbs
dule s Or staemen VI such legReiss property or per-
s0na esto ahder OATH as Aforesaid shall deliver to
said ASSESSOR Or assistant false schedule or gats
e of such leg acies property or personal estate or give
the names and relationship Of tue persons entitled TO
beneficial interests therein untruy, shall not truly and
correctly set Otth and siao te elm the clear value of
such beneficial interest, where administration uptn
such property or personal estate shall have Rrantad
or alowel under existing laws, the assistant assessor
shall mako out such lists and vauston in other cases
OF neglect refusal and shall the duty thereon
and the coeeor shall commence appropriate
before any court Ol the United States III the ans Of he
United States against such person or person A. NAV have
the actual constructive custody OF possession Of such
property or personal estate any thereof and shall
SUBJECT sueh property persona estate or any portion
III the same TO be sold upon the Judgment or decree of
such court and from the proceeds such sa the nmount
of such tax or duty geher with all anu expenses
o every description to bo allowed by court shall be
rs paid, and the balance II any, deposited aecordipe 10