, 1864-11-07

on and after the date on which this act shall
take effect, any person or persons, firms, or
companies, or agents or employees thereof,
who shall slaughter for sale, [any cattle,
calves, sheep, lambs, or swine1 or who shall
be the occupant Of any building or premises
in which such cattle, sheep, or swine shall
be slaughtered, any cattle, ealres, sheep,
lambs, or swine, shall be required to make
aad render list within ten days after the
first day Of each and every month to the
assistant assessor of the district where the
slaughtering is done, stating the number Of
cattle, calves, if any, the number of swine,
if any, and the number of sheep and lambs,
if any, slaughtered, as aforesaid, with the
several rates Of duty as fixed therein in this
act, together with the whole amount thereof,
which list shall have annexed thereto de-
claration of said person or persons, agents
or employees thereof, as aforesaid, under
oath or affirmation, in such manner and form
as may be prescribed by the Commissioner
of Internal Revenue, that the same is true
and correct, and shall, within the time and
in the manner prescribed for the payment
Of duties on manufactures, pay the full
amount of duties accruing thereon, as afore-
said, to the collector or deputy collector Of
the district, as aforesaid and in case Of
default in making the return or payment of
the duties, as aforesaid, the assessment and
collection shall be made as in the provisions
Of this act required; and in case Of fraud
or evasion, the party offending shall forfeit
and pay penalty Of ten dollars per head
for any cattle, calves, swine, sheep, or lambs
so slaughtered upon which the duty is fraud
ulently withheld, evaded, or attempted to
be evaded; and the Commissioner of In-
ternal Revenue may prescribe such further
rules and regulations as he may deem ne
cessary for ascertaining the correct number
Of cattle, calves, swine, sheep, and lambs
liable to be taxed under the provisions Of
this act.
RAILROADS, STEAMBOATS,, FERRY-BoATs,
AND BRIDGES.
Sec. f03. And be IL further enacted, That
every person, firm, company, or corpora
zion owning or possessing or having the
care or management Of any railroad, canal,
steamboat, ship, barge, canal boat, or other
vessel, or any stage coach or other vehicle
engaged or employed in the business Of
transporting passengers or property for
hire, or in transporting the mails Of the
United States, or any canal, the water Of
which is used for mining purposes, shall be
subject to and pay duty of two and one
half per centum upon the gross receipts of
such railroad, canal, steamboat, ship, barge,
canal boat, or other vessel, or such stage
coach or other vehicle: Prorided, That
the duty hereby imposed shall not be
charged upon receipts for the transporter
tion Of persons, or property, or mails, be-
tween the United States and any foreign
port and any person or persons, firms
companies, Or corporations, owning, possess
ing, or having the care or management Of
any toll road, ferry, or bridge, authorized
by law to receive toll for the transit Of pas
sengers; beasts, carriages, teams, and freight
Of any description, over such toll road,
ferry, or bridge, shall be subject to and pay
= duty Of three per ccntum on the gross
amount Of all their receipts Of every de-
scription. But when the gross receipts Of
any such bridge or toll road shall not ex.
coed the amount necessarily expended to
keep such bridge or road in repair, no tax
shall be imposed on such receipts: Provi-
, Isd, That all such persons, companies, and
corporations shall have the right to add the
duty o. tax imposed hereby to their rates
Of fare whenever their liability thereto
may commence, any limitations which may
exist BY law or by agreement with any per-
SON or company which may have paid or be
liable to pay such fare to the contrary not.
withstanding.
t EXPRESS COMPANIES.
See. l04. Andbs itJartter enacted, That
any person, firm, company, or corporation
carrying or doing an express business, shall
be subject to and pay duty Of three per
centum on the gross amount Of oil the re-
ecipts Of such express business.
- INSURANCE COMPANIES.
Sec. los. And be IL further enacted, That
there shall be levied, collected, and paid q
duty Of one and half Of one per centum
upon the gross receipts of premiums, OF
assessments for insurance from loss or dam.
'age BY Ere or by the perils Of the sea
made BY every insurance company, wheth,
er inland or marine or Ere insurance com.
pany, and by every association or individ
ual engaged in the business Of insurance
sgainst loss or damage by FIRE or by th,
perils Of the sea; and by every person
( 1rm, company, or corporation who shall
issue tickets or contracts Of insurance
against injury to persons while travelling
by land or water; and ike duty shall b
paid by the agent Of any foreign insurance
company having an Office or doing business
within the United States; and that in the
account or return TO be rendered, they shall
state the amount insured, renewed, or con
tinued, the gross amount Of premiums rc
ceiyed and assessments collected, and the
duties by law accruing thereon for the
quarter then next preceding.
PASSPORTS.
Sec. LOG. And be IL further enacted, That
for every passport issued from the Office Of
the Secretary Of State there shall be paid
The sum Of five dollars which amount may
Be paid to any collector appointed under
this act, and his receipt therefor shah be
forwarded with the application for such
passport to the Office Of the Secretary ol
State, or any agent appointed by him, to
be transmitted to the Commissioner Of In.
ternal Revenue, there to be charged to the
account Of such collector. And the collec.
tors shall account for oil moneys received
~ = Al u -