, 1864-11-07

acrObatlc sports, or other shows which are
opened to the public for pay, but not inclu-
ding occasional concerts, school exhibitions,
lectures. or exhibitions of works of art,
shall be subject to and pay duty Of two
per ccntum on the gross amount Of all re.
ceipts derived by such person, firm, COM
pany, or corporation from such representa-.
tions, plays, performances, exhibitions,
sh rvs, or musical entertainments.
Sec. 100. And be ii. further enacted. That
any person, firm, company, Or corporation,
owning or possessing, or having the care or
management Of any railroad, canal, steam.
boat, ship, barge, canal boat, or other vessel
or any ferry, toll-rOad or bridge, as enumcr.
ated and described in section one hundred
and t,cO [three] of this act or carrying OH
Or doing an express business; or engaged
in the business Of insurance, as lereinbe-
fore described; or owning or having the
care and management Of any telegraph line,
Or owning, possessing, leasing, or having
the control or management Of any circus,
theatre, opera, or museum, shall within
twenty days after the end of each and every
month, make list or return, in duplicate,
to the assistant assessor of the district,
stating the gross amount of their receipts,
respectively, for the month next preceding,
which return shall be verified by the oath
or affirmation of such owner, possessor,
manager, agent, or other proper officer, in
the manner and form to be prescribed from
time to time by the Commissioner Of In.
ternal Revenue; and shall also pay to the
collector the full amount of duties which
have accrued on such receipts for the
month aforesaid. And in case of neglect
or refusal to make said lists or return for
the space of ten days after such return
should have been made as aforesaid, the
assessor or assistant assessor shall proceed
to estimate the amount received and the
duties payable thereon, and shall add there
to ten per centum as hercinbefore provided
in other cases Of delinquency to make re-
turn for purposes Of assessment; and for
the purpose Of making such assessment, or
of asccrtaining the correctness Of any lch
return, the books Of any such person, firm,
company, or corporation shall be subject to
the inspcctian Of the assessor or assistant
assessor on his demand or request therefor.
And in case Of neglect or refusal to pay
the duties, with the addition aforesaid,
when the same [shall] have been ascertain
ed, for the space Of ten days after the same
shall have become payable, the owner, pos
SCISSOR, or person having the management as
aforesaid, shall pay, in addition, ten per
centum on the amount Of such duties and
addition; and for any attempt knowingly
to evadc the payment of such duties, the
said owner, pOssessor, or person having the
care or management as aforesaid, shall be
liable to pay penalty of one thousand
dollars for every such attempt, to be recoy-
cred as provided in this act for the recov.
cry Of penalties. And all provisions of this
act in relation to liens aud collections by
distraint, not incompatible herewith, shall
apply to this section and the objects there.
in embraced.
BANKS AND BANKING.
Sec. ITO. And be il further enacted, That
there shall be levied, collected, and paid q
duty Of one twenty-fourth Of one per cen
tum each month upon the average amount
of the deposits Of money, subject to pay
ment by check or draft, or represented BY
certificates Of deposit or otherwise, whether
payable on demand or at some future day,
with any person, bank, association, compa-
ny, or corporation engaged in the business
Of banking; and duty Of one twenty
fourth Of one per centum each month as
aforesaid, upon the average amount Of the
capital Of any bank, association, company,
or corporation, or person engaged in the
business Of banking beyond the amount in.
vested in United States bonds; and duty
Of one twelfth Of one per centum each
month, upon the average amount of circu.
lation issued by any bank, association, cor.
poration, company, or person, including as
circulation all certified checks and all notes
and other obligations calculated or intended
to circulate or to be used us money, but not
including that in the vault Of the bank, OF
redeemed and on deposit for said bank
and IN additional duty Of one-sixth Of one
per centum, each month, upon the average
amount Of such circulation, issued as afore.
said, beyond the amount Of ninety per cen.
tum Of the capital Of any such bank, asso'
citation, corporation, company, or person
and upon any amount Of such circulation,
beyond the average amount Of the circula
ton that had been issued as aforesaid by
any such bank, association, corporation
company, or person, for the six months pre-.
ceding the first day Of July, eighteen hun.
dred aud sixty-four. And on the first
Monday Of August next, and Of each month
thereafter, q true and accurate return Of