Evansville daily journal., 1864-09-05
OFFICIAL.
LAWS OF THE UNITED STATES,

Pasted at the FIRST Sessaoa 81 the .
Thfrty-Eighth Congress Z
(css4nUrs shoa saTUEDAr's IssvE.l
1PUBnc--No. 148. q
IL leT 10 pEoylds Internal 70 support the
jo,ernmspt 70 pay interest on the public dsbt, {
and for ether purposes. d
- - lsst LOtterils. :
Sec. III. lndts further enacted. That every in
iiylduaI pertnsrsbip, firm, and association being
q nag y. o. sssnls on gi tS@ rro.s
amount Of the receipts from the said paslnsss' >
and all persons mskiBg such sales shal, ~ ~~ilnIn 0
ten dsys sffsf the frst day OF saen ana sts,,y 0
montb. make AMI render iist Or return ia oupi- 3
cate o the assistant assessor Of tbs Sfgss
Of such sales sBaas afoEssaid' Nitn me 4so.n'
Of duty which has accrued or snouia 1919 sa
on which list shaii-hsTe aonsNsa thefstg as
eiaraffon, under oath Affirmation, IN seSh lofh
and sgn bY sch officer, agent, or eSrk, - Hay I
be presoubsd by The Com s ., IA
s6at he AID pfsprfsfoTa, m2nagsrss and agents |
sball on or before ths tventIsth day Of each aId
every month, as aforesad paE ths eoiieesoi :.
Of ths duty Of tax as aforesaid. And 10 dsiault of
making such ilfs Or returns, the said propretors,
Managers, and agents, an all other PERSONS
rusklsa9 such sales, shall bo sutjset 70 and pay
nsnalfs of one dhousand dollafs, besides the ~
ditons, penalties, and f0rfsiiures 80 other cases
provided and the said propfIstors. mapagsrsl
and agents shaii, Ia dffant ~ paying tbe so
duty or tax at the hEe herein requir-
cd, be subject foand pay aspspaity Of one tbon-
sand dcl:afs, Or Be impfiaoD0d not fHfesdinE 0ns
year. Ia al cases Of delinquency ~ making said /
list, return or payment. the esseszmeBt ahd col.
iections shall be made Ia the manner prescribed |
in the provision o. this act IA rsistion 70 rnAnn
faetursss articles snd products Irosided, 1h%t /
the managers u any sanitary fair, or Of any
eharitabls bspsyolent, religious assos iatlon,
may appiy 10 tbe eoitsetor ~ tie District aua
present 20 him proof that tbs pToeesda o. ans
contemplated lottery, raiiis. or gifs enterprise
VII os spge9 % ss fsss s, - ada ssS
thsseupon the ComInssioaer shall graft psrnit
20 hoId such lottery rsis, or gift enteTprise, and
The said sanitary iair, or charitable or benevolent
aSsOciaflon, shall be sfsmpt from all charge,
whether from tax Or license. In respect 81 such
lottery rafs ~ gin snt rprse Prosidsd, further,
That othing In this seefion congalued shall BE-
construed 20 lrxsiiza any fDitsrY
-
gee. ~. And Dc ysynaer s,esfsa, Ih.. p,a sa.a
lotsry ticket or eertiiieets supplementary thsrst9
shall Be iegibiy shmped NJ the tius o. sals WIN
ths name Of the vendor sha ne aaie o. sseh sais,
under penalty Of hfty dollars, 10 be paid ~ TIE
vendor Of each lottery ticket or eertihe fs sspph
msntary thereto sold without being hrst STAMPED
- aforeaa d.
Bee. llS- AEd b JtgthsF saaetsd. THAT IN adat-
tion 20 other p nAltiss aud isrietnits now I'm
posed By aw for the evasion of license Fees OF ether
taasI ups n ~ lott ~ business, any person no
or Certificate supplementary thereto. OF any dsvies
90 the nature thereof, without having fret du y
obtained license, ss bsreiabefore mentioned shall
incur penalty - ave hundred dollars for zach
aud every such offence and any person who sh I'll
purchase obtain CT receive any iotier5 ticket, or
any polly OF fnunbsrs, toksnss eertihesss, wager,
device, representing or Intended TO rspresent a
Lottery ticket or fractional part thereof from any
person not having iicsnss 20 deal In lottery tek
sts, a. proYids d BY law, may recover frsm such
person of whom the same was purchased obtained,
or received, ct any time thin three years thsrs-
after, before any court Of cOmpetent Jurisdiction
sum squai 70 tNiea the amount paid for ths same
with just Sna legal costs
Ad.ergissm<ufs
te. st'SSS
Sec. ia. And BE- Il firthsr enacted, That thsFs
shall b levied, collected. and pad by any persoh
srpersons hfsi, or company, publishing any news
paper, magazine, review, or other literary, seien
tihe, oF neHs publication issHed periodically, OF
the gross receipts for All advertisements, or al
matters for the insertion Of which 10 said newspa
per OF other pnbfeatlon a. afofesaid, or In eNtraf
suppiemsnts, sheets, or hy-ieaves accompanying
the same, pay i required or received duty o
thtse per eentum and the person or persons, Arm
or company, owning, possessing, or having fhs
care or management Of any and every such Hsws
paper or other pubeailon ss eior RAID, shall maxi
Jnlyi and October ~ each year containing ths
gross Amount OF feee pts as Afore'aid and the an
cunt Of auiiss which have accrued thsison, and
render the same Ia duplicate 70 the assistant asses
scr OF THE dstrtot where such uswspaper, magK
sins IssssS. or 9thsr h'sr.sS OF nsSs
=. .aay " rietl ~ - ,s'In m seal
s.len. ~ ~ Haus asesIuins 70 'hs lhahhef en-
sotm snleh may es lfos, TINE 70 time pIsaeflees
~ .he Nou,hl'esVne. ~ ., lhssinsa I'efshee' ot "a
oNhet, PoalsssoL, " ptIssh bselbk ths care
mah.gsment ~ snoh nt"apspsr' mag txinr, ievisN y
or ethsF' psbieAsiohs As aior'saia, that The Aa.a
,t uus SUI sala,Stl Ane saaii aso' quartstiy q, "
Wilma tsh ahys Ai.ef tils 'ihe o. hsklhE saia lls
or retufn, pay 70 ths coll ctof or deputy colleeto
OF the distriet ahe inil ameant 81 said duties An
~ Ease ot hsgl.ot ~ isi,.-a. 70 comply with sa
tthe provisions eon.alne'hin ths section. OF
make and render SAID iAt OF return tor the Apae
otten days amer the time when said list or retuf
ought 10 nave been made, az a'nfsAhia, the assist
ant assessor OF the respective district shall pre-
coed 20 estimate the duties as heretotere prov de
In othsr eases OF fdsliuqueney and 10 case OF negee
or refusal 20 Ray the duties, a. aforesaid, for tn
space OF ten days afier said duties become da
aEd payable, and have bean demanded, said own
er, possessor, or person o. persons having th
care OF mAnaEsment of said newspapsrs or publ
cations A. afofeaaidt shall pay, Ia addition there
70, penalty Of ten per eentum the emour
due. And In case OF fraud OF evasion, whsreb
the revenue u Attemptsd 10 he deirauded CT Oh
duty withheld, aAid owners, peSaessors, or p*rso
or persons having the care or managemsnt Of sal
newspapers OF other publications, as aforesaid
lently unaccoun,ed for. And all provisions 1
this act 10 relation TO retarns, additions, psnal
ties, iorieituros liens assessments aud eoileetioI
net Incompatible herewith, shaii apply TO tn
section aud the objects herein embraced proride,
IhAtin AZ cases who're tno rate or prtee OF Adysi
tnihg u axed " any law OF the united state
Atet ~ tftfhVlys ~ s"aAt ~ ,~Mtui t9f ihe con-
pAhy, person OF peFaops, pubhshing SAID advel
ussment, 70 add the duty or tax imposed BY th
&c, 70 the price OF said advertisements, any Ia
70 the eselfary notwlihstsndingi aud that u
sseeYn. 9t EMBELLISHMENTS 10 The amount Of s.
nunutea uo.iars annually by any Per'on or PEI
sons, nIm' er eompany publ. hing sny uswtpape
masas.ns, esiew' er other literary, scientific,
news puos'sss,un' ISSUED p-sie,lealy shal be 81
empt from duty AHd presided, .fsrther, That a
Newspapers whose average cir ulatioh does not 81
essd TAO thoessha copies shall be xsmpted froi
ali taxes Ter embellishments.
Soc. ilb. AHd be RfuFtAsr snaeted, That whe,
ever by this act any license duty, or lar OF A.
description has hesn imposed on any person
corporate body, or property Of any person, O. Il
corporated or unincorporaisd company hayi,
more than ons plac Of business Il shaii he ia,gf
for the ommissionar of Internal Revenue 10 pr
scribe and dOteimine in what district such 4
shall be assessed aad collected, and 10 what on
thereof tho official notices required In that beli
shall be given. = I'd Of VII. IN ynsnt of such 4
shAll be demanded IForsls.i, Thai ali taxe.
manufactures. manufacturing companies A
manufacturing COZ psratious. skAil be assessed A
the tax collected Ia the district within which I
placa Of manufacture is located, unless other,v