The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-13
OFFICIAL.

from the income OF such year" l.. |
That section one hundred and seventeen De amended
by striking out all after the enacting clause anu
in lieu thereof the following: That IN esusnK .no
annual gains profits, and income Of any PsisVn ,s tho
tional State county, and municipal taxes PAID wth .ne
year shall be deducted from the gains ponts OF
Of the person who has actually paid the same Wns'e'
owner tenant, or mortgagor; also the siry VI Pas H
ceiyed for services in the civil military naval OF othe
service of the United States including senator's repreen
tatiyes and delegates In Congress- ABOVE te ra'o VI M
hundred dollars per annum also the amount paiu " Any
person for the rent Of the homestead used OF
himself his family and the rental value oi any nome
stead used or occupied by any person OF py ms ly III
his own right in the right Of his wife, ssail not pe In
cuded and assessed as part Of the income OF suc
In estimating the annual gains, profits OF income OF any
person. the interest received accrued upon an notes
bonds and mortgages other forms OF Indebtedness
bearing interest," whether paid or NOT, II good ana COZ
ctabe less the interest paid by or due from sueh per-
son. shall be included and assessed part OF the income
of such person for each year, and also all income OF gains
derived from the purchase and sale OF stocks OF oter
property, real personal and Of live Stock and the
amount OF live stock sugar. WOOL butter cheese pork
beef mutton other meats hay and gTan or other veg
eable other productions being the growth or produce
of the estate Of such person sold not including any part
thereof unsold hand during the year
the thiry OF December until the same snail De SOLO,
shall be included and assessed part OF the income o.
such person for each year. and his share Of the gains ana
profits Of all companies whether incorporated or part
nershp, shall be included In estimating the annual gains,
profits or income of any person entitled to the same,
whether divided or otherwise In estimating deductions
ings. lands or other property or hires labor to cultivate
land to conduct any other business from which such
income actually derived pays interest upon any ac
tual incumbrance thereon the amount actually paid for
such rent labor or interest shall be deducted and also
the amount paid out for usual ordinary repairs not
exceeding the average paid out for such purposes for the
preceding five years. shall be deducted but no deduction
shall DO made for any amount paid ont for new buildings
permanent improvements, or bettermens, made TO In
crease the value of any property or estate Irorded
That in cases where the salary or other compensation
NJ In, I'm ann n
United States shall not exceed the rate OF six hundred
dollars per annun or shall be by fees or uncertain or
irregular in the amount in the time during which the
shall have accrued been earned such salary or
compensation shall be included in estimating the annual
gains profits or income of the person to whom the same
shall have be- paid in such manner the commissioner
oil internal revenue, under the direction OF the Secretary
OF the Treasury, may prescribe"
That section one hundred and eighteen be amended
by striking out all after the enactng clause and inserting
in lieu thereof he words "That il shall be the duty Of
all persons of lawful age to make aud render list
turn, in such form and manner may be prescribed by
the commissioner of internal revenue TO the assistant
of the district in which they reside Of the amount
of their income, gains, and profits aoresaid and all
guardians and trustees, whether executors admins
traitors in any other duciary capacity shall make and
render list RETURN aforesaid to the assistant
of the district in which such guardian or trusted
resides Of the amount Of income, gains, and profits
any minor person for whom they act as guardian OF
rustee and the assistant shall require every lis
or return TO be verified by the oath or affirmation
the party rendering it, and may increase the amount
any list or return. If he has reason to believe that thu
same is understated and in any person, guardian
or trustee shall neglect refuse to make and render sucl
list or return shall render false fraudulent list
return II shall be theuty of the the asssan
assessor to make such list according to the best nora
ton he can obtain by the examination Of such person
and his books and accounts any other evidence
to add twenty-five per contum penalty to tn
amount of the duty due such list in all Of wu
neglect or refusal to make and render list return
and, in all of q false fraudulent list return
having been rendered. to add hundred per centum
as penalty to the amount of duty ascetained to be due
the duty and the additions thereto penalty to be
assessed and collected in the provided for in othe
cases of wfu neglect refusal to render list or re
turn, or Of rendering false and fraudulent return Pr
rided That any party, In his or her own behalf or
guardian or trustee shall be permitted to declare unde
oath or affirmation, the form and manner Of which sha
be prescribed by the commissioner of internal revenue
that he or she or his her ward beneficiary
possessed of an income of six hundred dollars liable
be assessed according to the provisions of this act
declare that he she has been assessed and paid
income duty elsewhere in the year. under autho
of the United States upon his her gains and profits
prescribed by law and If the assistant shall
satisfied of the truth of the declaration shall thereupon
exempt from income duty in said district; If the liz
return Of any party shall have been increased by tn
assistant assessor such party may exhibit his books
acconnts and be permitted to prove and declare, unde
oath or affirmation the amount Of annual income liabl
to be assessed but such oaths and evidence shall
considered as conclusive of the facts and deduction
claimed in such cases shall be made allowed until
proved by the assistant Any person feeling
greved by the decision of the assistant in
cases may appeal to the Of the district and
decision thereon, unless reversed by the commissioner
internal revenue shall be final and the FORM time
of proceedings shall be subject to rules and req
ations to be prescribed by the commissioner Of ntern
revenue"
That section one hundred and nineteen be amended
striking out the words for thirty days. and, after tn
words for ten days AFTER" inserting the words motto
and"
That section one hundred and twenty be ameuded
striking ont at the end thereof the word act" and
serting in lieu thereof the word "section."
That section one hundred and twenty-five he amende
by striking therefrom the word and" following tn
word custody and inserting in lieu thereof the
"any."
That section one hundred and thirythree be amende
by adding, at the end thereof the following words Pr
ced That duty shall be levied in respect of any
cesson vesting before or subsequent to the passage
this act where the shall be the wife of the pr
decessor."
That section one hundred and thrty-fve be amende
by striking therelrom the word extension" and inser
ing in lieu thereof the word extinction"
That section hundred and fortynine be amended
striking out the word EASEMENT" and inserting in lie
thereof the word assessment"
That section hundred and fftyeight be amendedb
striking out aafter the enacng clanse and inserting
lieu thereof the following t0wit That any person
persons who shall make sign ISSUE who shall
to be made signed, issued any instrument documen
or paper OF any kind or description whatsoever sha
accept negotiate or pay cause to be accepted negt
tated, or paid any bill of exchange draft order
promssory note, for the payment of money without tn
same being duly stamped or having thereupon an adh,
intent to eyade the provisions of this act shall for ever
such offence forfeit the of fifty dollars and such ID
strument document, or paper, bill, draft order not
shall be deemed invalid and of no effect :" Provided
That the title of purchaser Of land, by deed dull
stamped shall not be defeated affected by the of
proper stamp any deed conveying said land by any pei
son from, through under whom his grantor claims
holds tite And prorided further That hereafter, in al
cases where the party has not affixed any nstrumen
as required by the hundred and fftyrst section
the act of June thrtieth eighteen hundred and sixty
or ma n Mt an va1 nm
the stamp thereby required to be thereunto tn
time OF making or issuing the said instrument and he
they or party having interest therein shall be sub
sequsnty DESTROYS of afixing such stamp to said instr
ment he they shall appear before the collector of tn
revenue Of the proper district who SHALL upon the pay
ment OF the price of the proper stamp required
and of penalty of fifty dollars. and where the Who'll
amount of the duty denoted by the stamp required shall
excred the sum of fifty dollars payment also of inter
est at the rate Of six per cent on said duty from the da
on which such stamp ought to have been Affixed aix tn
proper stamp to snch instrument and upon the
gin Of said instrument the date of his 80 doing and tn
fact that such penalty has been paid and such nstru
ment shall thereupon be deemed and held to be as yat
to all ntents and purposes ifstamped when made OF
issued :; And provided further That where it shall ap
pear to said collector upon oath otherwise his
isacoD that any such instrument has not been duly
stamped at the time of making issuing the sane by
reason ofaccident, mistake inadverence urgent ne
cessy, aud without any wilful design to defraud thu
United States OF the stamp duty or to evade delay the
payment thereof then and in such case If such insru
ment SHALL within twelve calendar months after the ma
king issuing thereof be brought to the said collector
revenue to be stamped and the stamp duty chargeab,
thereon shall be paid it shall be lawful for the said col
ector to remit the penalty aforesaid and TO cause suc
instrument to be duly stamped" 80
That section hundred and sixty be amended by in
eertng before the word injury" the word
and by striking out the words 'whe travelling aso
by striking out after the words nor certificates" the
word or and inserting in lien thereof the word sot
and by striking out the words "oter articles" and in
sorting In lien thereof the word shay"
That section on' hundred and sixtyve be amended by
striking out in the provso the words 'act Contained
and inserting in lieu thereof the word section"
That section hundred and six ty-seyen be amended