The Iowa transcript. (Toledo, Tama County, Iowa) 1858-1866, 1865-01-19

i
mo"ed TO appear to te,ify or to appea
and produce such books as aforesaid
shall neglect to appear or TO produc'
said books, he shall upon conviction
thereof before any circuit or distric
court "f the United States. be fined j,
any sum not exceeding one thonsant
dollars, or be itnpris oned for not ex
ceed,ng one Year, or both at the discre
ton If the court with cost Of prosecn
/ ton.
! SEC. 1l6 .Ani be 1t further enacted
| Tat there shall he levied, collected
and paid annually upon the annual gain!
prn:;.a, or income Of every person re
si1:ns in the United States, or Of any
/ citizens Of the United States residing
abroad, whether derived from any kline
OF property, rents, interests, dividends
, salaries, OF from any profession, trade
employment, or vocation, carried or
in the United States or elsewhere, OF
from any other source whatever, except
as hereinafter mentioned, If such annual
gains, profits, or income, exceed he
sum Of six hundred dollars, a duty ol
FIVE per centnm on the excess over six
hundred 10 lars and not exceeding five
thousand dollars aud a duty Of seven
and one h.li Of one per centum per an
nnn on the excess over FIVE thousand
dollars, and not exceeding ten thous
and dollars and a duty Of ton per cen,
nm ,n the exoeas over ten thousand
1o!lsrs. And the apty herein provided
FIR shall be assessed, collected, and
paid npon The gains, profits, 0. income
for the year ending The thirty first day
Of December next, preceding the time
for lowing, collecting. an! paying sad
lnty: Prori'sR, That income derived
from interests upon totes, bonds, ard
o:her securities Of the United S ates
sf.ll be included In estimating inc ,res
under this section p-np.ael. That
only one eio lnc;ion OF ak hundred dol.
- "a, !, ao f. ,ho
incomes Of ii, the members OF anv fam.
lly composed Of parents and minor
children, or hasbanl ani sife, e.sepi
J., .,h
=, II ha ,a,;,a,, f..., 10 so,.r,,. .n,
!; ,l..;.,, ! os,a,a in. 49, -. 81 ,,e
u.,f. ~ ch.I,. tn,; nt.,;ds, f,r.l.r
Taa no, ,r,f: .s:...l bv s,,e. .,rre.,
os..,a ,r.ah,.., ,i,b;, ia ,o,- ~.
which income il estimated; .hal, ba
h,,,..b,.. = ,,.,,,a a., ,a.ses =,
.,,.s fra, estate ,,,cbas.. wi,n;n
ia g. -; i ;,..o,a ! .s,.a..i
,h,ll j. iu,,,.,., -, ii. IN, ~. 3
!,
SEC. III. 1't bs T" ft''eer enacted
nat ~ es'i'ha''h. 'ss anhoai gums,
prom $ Or income .. any, person. Al ~.
n'na' st'1e AM n''.ti'e'pa' taxas' o'h
er 'hsh TIE n.sioHs' 't.csine t@x, ltW
fniy assessed wthin the year up'a tie
property o. sources Of 'ncan'e O ans
person, a. ateFssafd, from which saia
annaaf gaans, prohts or income IS or
shouit be derived, SNAIL &c Quoted,
IN aii'lian 70 sly hundred dollars, from
the ss'ns, proRts, or tfcoHe q tie Per.
son who has actually PAID the same,
whether owncr, tenant. or mortgsgor !;
also the salary or pay received Ter Scr
wees ~ the ci:a, military, naval or 9th.
er service OF the United States, lnc'ud
ing senators, representatives.. and dele
gates IL soagsess, above the rase OF
six hundred dollars per annr'n; and
there sha'l a's' DC detiscses the Income
derived rom DIVIDENDS on shares III
'ne capAal Mock Ct any bank, trns'
company, savings 'nst'tution' lnsIrs'se
'a''road osaa'' turnpike, caaa aaviga