Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-01

turn Snall De mauc anu rendered II
the assessor or assistant assessor il
duplicate, and one of said lists or re
turns shall be transmitted and the du
ty paid to the Commissioners of Inter
ns. Revenue within thirty DAYS afte,
the time when said interest, coupons
or dividends become due and payable
and as often as every six months
and said list or return shall contain ;
true and faithful account of tht
amount of the duty, and there shall bt
annexed thereto a declaration of the
president or treasurer of the company
under oath or affirmation, in form and
manner as may be prescribed by the
Commissioner of Internal Revenue
that the same contains true anG
faithful account of said duty. And fol-
any default in making or rendering
such list or return, with the declara.
tion annexed, or of the payment of the
duty as aforesaid, the company max
ing such default shall forfeit as a pen
atty the sum of one thousand dollars
and i'm case of any default in making
or rendering said list or return, or oi
the payment of the duty. or any part
thereof, as aforesaid, the assessment
and collection of the duty and penalty
shall be made according to the provi
sions of law in other cases Of neglect
or refusal. .a.....s
Sac. 1913. And be it further enacted,
That there shall be levied, collected,
and paid on all salaries of officers. or
payments of services to persons in the
civil, military, naval, or other employ
ment or service Of the United States
including senators and representatives
and delegates in Congress, when ex.
ceeding the rate of six hundred dol
lars per annum, duty of five per cen
tum on the excess above the said six
handred dollars and it shall be the
duty Of all paymasters, and all dis
bursting officers. under the Govern.
ment of the United States, or in the
employ thereof, when making any
payment to officers and persons as
aforesaid, or upon settling and adjust,
ing the accounts of such officers and
persons, to deduct and withhold the
aforesaid duty of five per centnm, and
shall, at the same time, make a certlh-
cate stating the name OF the officer or
person from whom such deduction was
made, and the amount thereof, which
shall be transmitted to the Office o
hS i9s Ga9gsssaes Gaa Is of iAtsEnhc Rzs
nal duties and the payroll, receipts,
or account of officers or persons pay
ing such duty, as aforesaid, shall be
made to exhibit the fact of such pay
ment. And it shall be the duty of the
several Auditors of the Treasury De
partment, when auditing the accounts
of any paymaster or disbursing officer
or when settling or adjusting the &C
counts of any such officer, to require
evidence that the duties or taxes men
toned in this section have been de
Quoted and paid over to the Commis
sioner of Internal Revenue PrOriled
That payments of prize money shai
be regarded as income from salaries
and the duty thereon shall be ADJUST
ed and collected in like manner.
LEGAcIEs AND DIsrRIBurIvE SHARES OF PER
... 81. soNAL PROPERTY.
Sec. l24. Aud be it further enacted
That any person or persons having II
charge or trust, as administrators
executors. or trustees, aud legacies
or distributive shares arising iron
personal property, where the who'll
amount of such personal property, a
aforesaid, shall exceed the sum OF on
thousand dollars in actual value, pas
sing, after the passage of this act
from any person possessed OF sue
property, either by will or by the IN
estate laws of any State or Territory
or any personal property or interes
therein, transferred by deed, gram
bargain, sale. or gift, made or intend
ed to take effect in possession or er
Ejoyment after the death of the gran
or or bargainor, to any person or pc
sons, or to any body or bodies politi
or corporate, in trust or otherwis'
shall be, and hereby are. made sui
iect to duty or tax, to be paid to til
United States, as follows, that is
say: .a #
First. Where the person or person
entitled to any beneficial interest
such property shall he the lineal
! sue or lineal ancestor, brother, or 81
ter, to the person who died possesst
J of such properay, as aforesaid. at u
rate of one dollar for each and eveI
| hundred dollars of the clear value
{ such interest in such property.
Second. Where the person or pc
. sons entitled to any beneficial intere
/. in such property shall be q descen
ant of a brother or sister of the pt
!, son who died possessed, as aforesai
: at the rate Of two dollars for each a
r every hundred dollars Of the clear v
: ne of such interest. a4a a d.
e Third. Where the person or p'
n sons entitled to any beneficial int
!, est in such property shall be bro
/, er or sister of the father or mother,
a UcSCctiudut VI u OIOtuCi VI S'o'~A
l. the father or, mother, of the pers
J, who died possessed. as aforesaid,
,, the rate Of four dollars for each a
II every hundred dollars Of the clear v
e ne Of such interest. .
l. Fourth. Where the person or p
v sons entitled to any beneficial int
e est in such property shall be a bro
4 er or sister of the grandfather or graz
r. mother. or a descendant of the bro
ID or or sister Of the gradfather or graz
10 mother of the person who died poss
v ed as aforesaid, at the rate of five q
Or lars for each and every hundied q
a. lars of the clear value of such intere
pr Fifth. Where the person or perst
ne entitled to any beneficial interest
IN such property shall be in any OF
$, degree of collateral consanguin
DR. than is hereinbefore stated, or 81
s. be stranger in blood to the per-
1T who died possessed. as aforesaid.
Or shall be q body polite or corpor'