New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-09-02
FROM Weshawgssn. ---
rwAsMSofcE, Aug. g. 1854.
REVENUE DECISIONS.

| The Commissioner Of Internal Revenue has 10.
cided that the 10th section of the Internal Rev.
enuo Act Of june 30th 1864. imposes q tar upon
the capital employed by public and private bank.
| ing houses, beyond the amount invested In U. 8.
bonds. The actual working capital will be return
Cd without regard to the amount specially snthof-
lzod-thus, an institution which has acquired
surplus fund, will Justly consider that fund - .
part OF It's taxable captsl and where on the other
hand, the authorized capital has been impaired ~
losses, the monthly return will DO based upon The
working capital remaining. 20
In making tho deduction from the taxable capital
which il authorized by lav, tho term "Bondsv
mnst DO literally construed a. covering only those
government, securities which are pnblisly known
under such designation. H5 s. u
Concerning tho internal revenue tax imposed on
the gains Of Insurance Companies, 1t sdecided THAI
the taxable gains of IA Insurance Company to b
considered in making return Of dividend and sur.
plus profits, and inserted as "Net gains in the
space allotted upon blank form No. 65 arc tho gro
amount OF receipts less the actual expenses ans
losses settled since prior dividend or addition ua4e
to surplus fund without regard to what are some
tunes tormcd earned premiums. When any portioa
of tho premium is returned because the policy hAs
not been used in full, or because as In the -
a Mutual Insurance Company, the smount of pre-
MUM paid in proves to DO In excess OF the smount
required to effect the insurance, the amount Of pss
mnn 80 returned IL not 10 be considered Dividend
Of profits within the meaning OF the act. All ~
turns must be made before the local assessor Of L.
ternal Revenue or one Of his assistants, and must
in all respects conform to the foregoing - 1t'
NAVIGATION RULES. a.
The State Department is in receipt Of an off,cid
circular from the Spanish Government, Introducing
some favorable modification Of the rues observed u
Tarfa and Isa Verde to obligo vessels navigating
the urisdictona waters of those fortresses 10 hoA
the flag OF their nation, which practice thcy oftsa
neglect, alleging very improbable ignoancs IN
vessels repeatedly passing through the straits.
Every vessel which, on crossing the line Of the
fortresses within the range of either does not shov
tho flag of her nation, is to be reminded Of he
reslcct by the discharge of cannon, loaded vita
powder only If after the lapse Of ten minutes she
does not hoist hcr fag q shot will be fired acro0
hor bow. ...-...... 1870 - ~ -
After further delay Of ten minutes if she stiu
omi,s to hoist ag third shot will BIO fred Ut hef
masts Her Catholic Majesty's Minister Of Foreiss
Affairs says, the Queen. In bringing the preceding
dispositions to the knowledge Of our Governments,
fatters herself that the Cabinet Of Washington
| viii find in the measures adopted fresh proof oS
| the sentiments Of difference which her Government
entertains for the American nation. 1000 -
........,... NATIONAL BANKS. '........a.
The following National Banks have just been ~
tablishcd: ..... ..s ..t
The Merchants National Bank Of Lowell. Mas.
sachuset.s, Royal Southinet, Presidents: j. y.
Pierce, Cashier; capital $lj0,000 The First Ma
tional Bank of Siockhaven, Penna., French =.
Kintzing President; Abraham Grafss, CashierI
capital 100000. The North Western National
Bank of Chicago Illinois, Buckingham Stllrg!ss
President, George Sturgs Cashier capital $oUo@Vo.
DEATHS OF SOLDIERS. 49,, p "a
The following deaths Of soldiers are reported TO;
day: o.. .............ea :.
yohn x,ts.r I s3d Penn. q. L. Jsch, @, foath Pa
Maliu lirssI b. 5th n T. c. W. Hsitosn, loSth Pc -
o. : Crandsli C. 3osh N. Y.E.IBdia Ceey, h. 18Th Nc
A. wrght q, l55h Ohio n. g. Norfolk. !, IL " N; u.
" Popscr C. 2oth Mass. J. Coleman, "a Ps a Arfyt
'Inoms. Moran A. l41h Ohio. Ots Gche {, l6di DE.
Thon1s Wash, Il, ls5th n. ~. 4. sLrsdeF, lth
rr.ur Uisy B, seth n. Y A. A. Dillon h, 18th "a Csv.
npATHs AT CITY POINT.
| Tia following soldiers have olcu recently IN inc