, 1864-11-07

time when said list or return ought to have
been made, as aforesaid, the assistant asses
sors Of the respective districts shall proceed
to estimate the duties as heretofore provided
in other eases of delinquency and in case
of neglect or refusal to pay the duties, as
aforesaid, for the space Of ten days after
said duties become due and payable, and
have been demanded, said owner, posscssor,
or person or persons having ;he care or man.
agemcnt Of said newspapers or publications,
us aforesaid, shall pay, in addition thereto, a
penalty Of ten percentum on the amount due.
And in case of fraud or evasion, whereby the
revenue is attempted to be defrauded, or the
duty withheld, said owners, possessors, or
person or persons having the care or man
agement Of said newspapers or other publi-
cations, as aforesaid, shall forfeit and pay
penalty of one thousand dollars for each
offence, or for any sum fraudulently unac-
counted for. And all provisions in this act
in relation to returns, additions, penalties,
forfeiturcs, liens, assessments, and collection,
not incompatible herewith, shall apply to
this section and the bjects herein embraced: !:
PropiGed, That in all cases where the rate
or price Of advertising is fixed by any law
Of the United States, State, or Territory, it
shall be lawful for the company, person or
persons, publishing said advertisements, to
add the duty or tax imposed by this act to
the price of said advertisements, any law to
the contrary notwithstanding; and that the
receipts for advertisements to the amount
of six hundred dollars annually, by any
person or persons, firm, or company pub.
fishing any newspaper, magazine, review, or
other literary, scientific, or news publication,
issued periodically, shall be exempt from
duty: And proviaed, further, That all news
papers whose average circulation does not
exceed two thousagd copies shall be exempt
ed from alltaxcs for advertisements.
Sec. il5. Aud Be IL further enacted, That
whenever BY this act any license, duty, or
tax of anydescription has been imposed on
any person or corporate body, or property
Of any person, or incorporated or uuincor-
porated company, having more than one
place Of business, it shall be lawful for the
commissioner Of internal revenue to pre-
scribe and determine in what district such
tax shall be assessed and collected, and to
what officer thereof the official notices re-
quired in that behalf shall be given, and of
whom payment Of such tax shall be de-
manded: ProVidea, That all taxes on man.
ufactures, manufacturing companies, and
manufacturing corporations shall be assess.
cd, and the tax collected, in the district
within which the place Of manufacture is
located, unless otherwise provided.
| INCOME.
Sec. 1l6 And Je Il JIrher enacted, Tha,
there shall be hvied, collected, and paid annu-
ally upon the annual gains, profits, or income
Of every person residing In the United States,
or OF any citizen OF the United States residing
abroad, whether derived from any kind Of pro-
perty, rents interests, dividends, salaries, or from
any profession. trade, employment, or vocation,
carried on b the United States or elsewhere, or
from any Other source whatever, except as here
matter mentioned, If such annual gains, profits,
or income, exceed the sum Of six hundred dollars,
duty Of FIVE per ccntum on the excess over
six hundred dollars and not exceeding five thou
sand dollars; and duty Of seven and one half
OF one per centum per annum on the excess
over five thousand dollars and not exceeding ten
thousand dollars; aud duty Of ten per centum
on the excess over tn thousand dollars. And
the duty herein provided for shall be asscssOd.
collected, and paid upon tho gnins, profits, or
income for the yCar ending the thirty.irst day
Of December next, preceding the time for levy
ing. collecting, and paying said duty Pro
rided, That income derived from interest upon
notes, bonds, and Slher securities Of the United
States stall be included in estimating incomes
under this section: PrOridsd, That only one de
luction of six huhdrcd dollars shall be made