Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-15

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AM .ucA rr<z--- tb- ba~ks II ssy s~rA
Prs~e- krn- es~p.ny. 90 en~Ys<x;s"a sAaA
he szhis-rf o. tA~ i9~g-ecrssa q th~ Assess-<
sx asss~,.ns .~s-s-x On has demand 80 rs
ssSahsr.fsr-
ExNks ssi BsskTs<.
See l;0. Asl H. " fsrfAoy a.acfol. Ths;
tAer- shall H. ievicd. collected. and paid
dus, of oae twenty fourth of one per cen
tum eaeh rsoush upon the average amount
s.( the dspa~Ifs OF moaey. subject 20 pay
m-ns by check or draii. o. rcprcseni-d by
certificates Of dsposit or otherwise. ~heth.
-r payable on d.-mand or at some future
day. with any person. bank. association.
company or cooperation engaged in the
business OF banking; and n duty OF one
twenty fourth OF one pr centum each
month as aforesaid. upon the avcragr
amount of the capital OF any bank, asso-
citation, company. or corporation. or per
son engaged in the business Of banking
beyond the amount invested in United
States bonds and in the case Of banks
with branches, the duty herein provided
for shall be imposed upon the circulation
Of each branch, scverally, and the amount
of capital of each branch shall be consid-
cred to be the amount allotted to such
branch; and so much OF an net entitled
"An act to provide ways and means for
the support Of the government" approved
March three, eighteen hundred and sixty.
three. as imposes any tax OIL banks, their
circulation, capital, or deposits, other than
is herein provided, is hereby repealed /:
Prosided, That this section shall not ap-
ply 70 associations which are taxed under
and by virtue Of the act "to provide a
national currency, secured by pledge Of
United States bonds, and to. provide for
the circulation and redemption thereof;"
nor to any savings.bank having no capital
stock, and whose business is confined to
receiving deposits and loaning the same on
interest for the benefit Of the dcpositors
only, and which do no other business Of
banking: and proritlcd, .farhcr, That
any bank ceasing to issue notes for circu-
lation, and which shall deposit in the
treasury of the United States, in lawful
money, tho amount ofits outstanding cir
culaiion. to bs redeemed at par. under such
regulations as the Secretary ofthc Treas.
nry may prescribe, shall lie exempt from
any tax upon such circulation.
Lotteries.
Sec. III. And be II further cnacic1. Tha,
every individual partnership. firm, and as
sociation, being proprictors. manages, or
agents of lotteries shall pay tax Of five
per centum on the gross amount OF the re-
ceipts from the said business and all per.
sons making such sales shall, within ten
days after the first day Of each and every
month. make and render list or return in
duplicate to the assistant assessor of the
gross amount of such sales, made as a:orc-
said, with the amount of duty which has
accrued or should accrue thereon; which
list shall have annexed thereto a declara.
ton, under oath or affirmation, in such
form and signed by such officer, agent, or
clerk, ms may be prescribed by tho COM
missioner of internal revenue, that the
same is true and correct, and the said pro.
prietors managers, and agents shall, on
or before the twentieth day of each and
every month, as aforesaid, pay the collec-
tor or deputy collector of the proper dis
trict the amount of the duty or tax as afore.
said. And in default Of making such list
or return, the said proprietors, managers,
and agents, and all other persons making
such sales. shall be subject to and pay
penalty of one thousand dollars, besides
the additions, penalties. and forfeitures in
other cases provided; and tho said pro.
psietors, manages. and agents shall, in d..
fault Of paying the said duty or tax at
tho time herein required, be subject to and
pay penalty Of one thousand dollars, or
be imprisoned not exceeding one year.
In all cases of delinquency in making said
list, return, or payment, the assessments
and collections shall be made in the man
ncr prescribed in the provisions of this act
in relation to manufactures, articles. and
products: Prorided, That the managers
Of any sanitary fair, or Of any charitable,
benevolent, or religious association. may
apply to the collector Of the district and
present to him proof that the proceeds of
any contemplated lottery. rafile. or gilt en-
terprise will be applied 10 the relief Of sick
and wounded soldiers. or 10 some Other
charitable u.s.. and therruPoo the commits
sionss shall grant q permit TO hold such
lostrry. rsfne. or gin en'erpsi~-.. and the
said sanitary fair. es charitable o. bearvs-
Iesf a~saria,ioa. shall b~ exempt frun arl
eharE~. vbsshcr fIsm taX os hcess-. in ~
sr~es II sscA loss<sy. r.sa~, O. gifs ens~r-
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