The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-12
QEEICIAIL

aa,a. - ,asas - - - aaI a.tat no nurchnsed within
~ ,,r s.hist i. q ,nated shall be deducted
s ~. ga, ia I Will -, W -
Tha, sa,or on h san a va sovanteen be amended
h s,r;L , IN s, ~ ~ clause and inserting
~ ua go H. f, VI, ..Tlst in estimating the
nnn ou sne @ ~ anv nerson ali ma
.,naa s,. po' 1 1 10 xes Maid within the
xaa Iii 10, a' ~. i,s nrnats or income
20 a. 81, ", teu II. si e WI ,bs SANG whether
y, rne peson VINO ias actually pt s,orv or nav re
oa,a ~ , u MOI 'saeof aisv n;,rv naval or other
service 81 ,h W wy ,,,aing Senators renresen
tatiyss al aIs az ~ above tha rate Of six
hnd anu ueiegates IN Congress, nt sa nv INV
nsrsan s ,h p.' u .' ioo nsed ar aecune nv
Pi,s o "a, ~. .en' % 'ne nomes,e [ Of ony home
staaJ nal ' anu , WY ie Wv hv bis family in
~ asea =, occupied by any person NJ " ha no, h
niI, .iSS VI "a .no risht y, n'o w., - s,,h na,son
IT, anu a9s.sseu as part OF the Inso u io ~ -
so,'n'ng 'ile annual gains, pro's y, ~. Iii u , y
bonds 's received Or ,ndsh,adnes
boar,, a nv, 'gages OF other oI ~ ood and COT
e,ahIs @ whelner pau OF M, snn arch ner
sss ue interest paid W o. que ~ ~ ,o pu
- III " 70 lisuueu ana assessor ~ , ~ 81 oins
S, person or each ear anu Mso ~ .ns a. ,hr
'oni he purchase shu sa,e ,, ~ .I "a .La
amount Of live Stoc anu ao bter cheese pork
ann, y, Ne stosk sugar WOOL gu,et, ,s an
o.,, VI otnet meais my hnu s, ~ nrna,
s ~. VI o.hei prouueuons, being 'ne s,, " - 49,,
" .e estate OF such person sold not incuolns y p
mhsolu or on hand during the year G
nts, oi December, uhtii 'ne sam. s'a,, az -,
sha,' We iheiuueu anu assessed ~ part Vi .e "a
~ LOT easn year. ana MS y, ar
Pion.s Vi ~, companies, whether incopoia,e y, p
heisP snail pe included In estimating .he anua ean''
PIon,s OF income oil any person entitled 70 tne sie,
r aviaeu o. otheswe An en,s Snd
Hom income, US aioresaldswhen any person rents nuu
,hes' JANUS OF other property or hfes aDo' 70
hu OF 10 conquer any other business rom wnlcn sueh
income Is actually derived or pays interest upon any
ua, ihcnmDrahee thereon, the amount actually pau or
sueh rent labor OF interest," shall be deuuctea; anu so
Me amount PAID out Tor usual or ordinary repairs, no'
exeeehg te average paid out Tor sueh purposes or .e
Peeeug hve years. snail Do deuuceu put NJ ueuuvuon
sha DO made Tor any amount paid out LOT new puungs
permanent improvements, or betterments, made 70 IN
crease the value oil any property or estate fToraed
ihat IN cases where the salary or other compensation
PAID TO any person In the employment OF service OF u.
United states shall not exceed the rate Oh SIX hundreo
dollars per annun, or shall be by fees or uncerh o.
irregular IN the amount or IN the time ouring WHICH t
same sha nave accrued OF been carried sucn saay "
compensation shal be included IN estimating the annua
gains profits or income OF the person 70 whom the sam.
shl nave be'h PAID, IN such manner "a the COMMISSIONS
Oh internal revenue under the direction OF the secretary
Of the Treasury, may prescribe"
inat section one hundred and eighteen De amenoeo
W striking out all after the enacng clause and inserting
IN heu thereof ne words THAT II snail De tne auty
an persons OF lawful age TO make ana render t OF TO
turn IN sue form and manner as may Dc prescribed ..
the commissioner OF internal revenue, 70 the ASSISTANT a.
SCISSOR OF the district In which they reside OIL te amouh
OF ther income gains and profits, as aforesaid anu az
guardians ana trustees whether as executors admins
TRAITORS or In any other hduciary capacity shall make ano
render list or return as aforesaid to the assistant a.
SCISSOR OF the district in which such guardian or ustes
resides OF the amount OF income gains and pronts o
any minor or person for whom they act as guardian OF
trustee ana the assistant assessor shall require every LIS
or return to be verified by the oath or ainrnaton
the party rendering it, and may increase the amount o.
any st OF return II he mas reason 10 peieVe Una. Tue
same Is undersated and in case any person. guardian
or trustee shall neglect refuse to make and render ucn
list or return or shall render false or fraudulent s OF
return shall be oil the assessor or the ASSISTANT
assessor to make such list according to the best 1nlorma
ton he obtain, by the examination of such person.
and his books and accounts OF any other evidence, and
TO add twenty-five per centum as penalty TO ths
neglect refusal to make and render list or return
and in all cases OF false or fraudulent list or return
having been rendered. to add one hundred per cenum
apenat to the amount of duty ascetsned to be due
the duty and the additions thereto as penalty to be as
assessed and collected in the tor In othe
cases Of wu neglect or refusal to render list or re-
turn, Of rendering false and fraudulent return Pro
rided That any party in his or her own BEHALF or al
guardian or trustee shall be permitted to declare unde
oath or atrmaton the form and manner OF which shal
be prescribed by the commissioner OF internal revenue
that he or she, or his or her ward or beneficiary was no
possessed of income of six hundred dollars liable
be assessed according to tho provisions OF this act
declare that he she has been assessed and paid
income duty elsewhere in the same year. under authority
OF the United States upon his or her gains and pron
prescribed by law and il the assistant assessor shall be
satisfied of the truth Of the declaration shall hereupon BE-
exempt from income duty in said district; or II the list
or return OF any party shall have been increased by the
assessor such party may exhibit his books ant
accounts and be permitted to prove and declare unde
oath or affirmation the amount Of annual income liab
to be assessed but such oahs and evidence snail not
considered as conclusive of the facts and no deduction
claimed in such shall be made or allowed until ap
proved by the assistant assessor Any person feeling
grieved by the decision of the assistant assessor In suc
cases may appeal to the assessor OF the district and hi
decision thereon unless reversed by the commissioner
internal revenue, shall be final and the FORM time, an
manner of proceedings shall be subject to rules and reg
ations to be prescribed by the commissioner Of nerna
| revenue"
That section one hundred and nineteen DO amended
striking out the words for thirty days. and after tn
words for ten days after inserting the words motto
and"
r That section one hundred and twenty be ameuded
striking out at the end thereof the word act and
| sorting in lien thereof the word section"
That section one hundred and twenty-five be amende
by striking therefrom the word "and," following th
word custody" and inserting in lieu thereof the or
"any"
That section one hundred and thrtythree be amende
by adding at the end thereof the following words m
rded That no duty shall be levied in respect Of any SUI
cesson vestpg before or subsequent to the passage
this act where the shall be the wife Of the pr
| decessor"
That section one hundred and thirty-hve DO amende
by striking thereirom the word "exsnsion and inssr
ingin lieu thereof the word extinction"
That section one hundred and fory-nne be amended
striking out the word "assment and inserting In lie
| thereof the word : assessment.
That section one hundred and hty-eght be amended
striking out alter the enacung clause and inserting
lieu thereof the following towt: "That any person
persons who shall MAKE sign or ISSUE or VINO shall caut
TO oe made slgne OF Issued any instrument documeh
or paper OF any KIND Oh description wnasoever OF sna
accept negotiate or pay or cause to be accepted neg
tiated, or paid any bill OF exchange draft or order
promlssory note LOT the payment OF money WITHOUT "a
same being duly stamped or having thereupon an adh
sve stamp for denotng the DUTY thereon wit
intent 70 evade toe PROVISIONS o. TINS aet sna or ever
such offence forfeit the sum OF NIFTY dollars and such
strnment document or paper DILL draft order or not
shall be deemed Invalid ana OF no enect: "frop'det
That the ute OF purchaser Of ianu, by deed dul
stamped shall not be defeated or affected BY the want Of
proper stamp on any deed conveying said land BY any pc
son rom through OF under whom MS grantor claims
holds title; ana p,o1aea Jatasr Inat hereafter In
cases where the party mas nor sn4ea 70 any nsrumer
requreu one sectlon
the act OF June ihrteth eighteen hundred and ski!
the stamp thereby required to be thereunto Affixed at h