Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1865-05-11

made Tor any amount paid out for new build
ings, permanent improvements, or better
ments, made to increase the value Of any prop
erty or estate: lroyidc1 That in cases where
the salary or other compensation paid to any
person in the employment or service of the
United States shall not exceed the rate of six
hundred dollars per annnm, or shall be by
fees, or uncertain or irregular in the amount
or in the time during which the same shall
have accrued or been earned, such salary or
other compensation shall be included in esti-
mating the annual gains, profits, or income of
the person to whom the same shall have been
paid, in such manner as the Commissioner of
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 enacting
clause. and inserting In lieu thereof the words,
That II shall be the duty of all persons OF
lawful age to make and render a list or return,
in such form and manner as may be prescribed
by the Commissioner Of Internal Revenue, to
the assistant assessor of the district in which
they reside, of the amount of their income,
gains, and profits as aforesaid; and all guar
dians and trustees, whether as executors, adj
ambassadors, or In any other fduciary capaci-
ty, shall make and render list or return, as
aforesaid, to the assistant assessor of the dis
frict in which such guardian or trustee resides,
OF the amount of income, gains, and profits Of
any minor or person for whom they act as
guardian or trustee; and the assistant assessor
shall require every list OF return to be verified
by the oath or affirmation of the party render
ing 1t, and may increase the amount of any
list or return, If he has reason to believe tina,
the same is understated: and in case any per.
son. guardian, or trustee shall neglect or refuse
TO make and render such list or return. OF
shall render false or fraudulent list or return
it shall be the duty Of the assessor or the assis-
tant assessor to make such list. according to
the best information he can obtain, by the ex.
animation Of such person, and his books and
accounts, or any other evidence, and to add
twenty-five per centum as a penalty to the
amount of the duty due on such list in all cas-
es Of vilful neglect or refusal to make and rem
der a list or return, and, in all cases of false
or fraudulent list or return having been rem
dered, to add one hundred per centum, as a
penalty, to the amount of duty ascertained
to be due, the duty and the additions thereto
as penalty to be assessed and collected in the
manner provided for in other cases of wilful
neglect or refusal to render a list or return, or
of rendering false and fraudulent return
Provided, That any party, in his or her own
behalf, or as guardian or trustee, shall be per-
United to declare, under oath OF affirmation,
the form and manner Of which shall be pre-
scribed by the Commissioner Of Internal Rev
enue, that he or she, or his or her ward or
beneficiary, was not possessed of an income OF
six hundred dollars, liable to be assessed &C.
cordng to the provisions of this act or may
declare that he or she has been assessed and
paid an income duty elsewhere in the same
year, under authority of the United States
upon bis or her gains and profits, as prescribed
by law, and If the assistant assessor shall bs
satisfied Of the truth of the declaration. shall
thereupon be exempt from income duty in
enid ;atr ~. - s.
party shall have been increased by the asss-
tant assessor, snch party may exhibit his books
and accounts, and be permitted TO prove and
declare. under oath or affirmation the amount
Of annual income liable to he assessed but
such oaths and evidence shall not be consider
cd ~ conclusive of the facts, and no deduc-
tions claimed in such cases shall be made or
allowed until approved by the assistant asses
sor. Any person feeling aggrieved by the de.
cision of the assistant assessor in such cases
may appeal to the assessor of the district. and
his decision thereon, unless reversed by the
Commissioners of Internal Revenue shall be ii.
nal, and the form, time, and manner of pro-
ceedings shall be subject to rules and regula-
tions to he prescribed by the Commissioner OF
Internal Revenue"
That section one hundred and nineteen be
amended by striking out the words 'for thirty
DAYS" and after the words ''for ten days af-
That section one hundred and twenty be
amended by striking out, at the end thereof.
the word ''sct," and inserting in lieu thereof
the word "section."
That section one hundred and twenty five
lie amended by striking thercfrom the word
land" following the word custody" and
inserting In lieu thereof the word amy"
That section one hundred and thirty three
be amended by adding, at the end thereof.
Gil . ILL hat Il
ty shall he levied in respect of any succession
vesting before or subsequent to the passage of
this act, where the successor shall he the wife
of the predecessor"
That section one hundred and thirty five be
amended by striking therefrom the word Eek
tension" and inserting in lieu thereof the
word Extinction.
That section one hundred and forty nine be
amended by striking out the word EASEMENT"
and inserting in lieu thereof the word assess
ment.''
That section one hundred and fifty-eight he
amended by striking out all after the enacting
clause and inserting in lieu thereof the follow
ing, to wit: That any person or persons
who shall make sign, or issue, or who shall
cause to be made, signed, or issued. any in
strumcnt. document, or paper Of any kind or
description whatsoever, or shall accept, nego-
tiate or pay, or cause to be accepted, negotia-
order or promissory note, for the payment of
money, without the same being duly stamped
or having thereupon an adhesive stamp for
dcnoting the duty chargeahle thereon, with in
tent TO evade the provisions of this act, shall
for every such offence forfeit the sum Of fifty
dollars. and such instrument, document, or IA
per, bill, draft, order, or note shall be deemed
invalid and of no effect ProUided, That the
title of purchaser of land. by deed duly
al ,at ha daft tad ar "A. fa1 hv
the want Of o proper stamp on any deed con-
yeying said land by any person from. through,
or under whom his grantor claims or holds IL
tie: And prorided. further, That hereafter.
in all cases where the party has not affixed to
any instrument required by the one hundred
and fifty first section of the act of June Thrift
eth, eighteen hundred and sixty -four, or the
schedule marked thereunto annexed. and
the stamp thereby required to be thereunto af-
fixed. at the time of making or issuing the
said instrument. and he or they or any party
having an interest therein shall be subsequent
" desirous of affixing such stamp tn said in
strument, he or they shall appear before the
collector of the revenue of the proper district,
who shall upon the payment Of the price of
the proper stamp required by law. and OF a
penalty Of fifty dollars, and. where the whole
amount of the duty denoted 10y the stamp re.
CURED shall exceed the sum of fifty dollars, on
cent ON said duty from the day ON which such
stamp ought to have been affixed, afiix the
proper stamp to such instrument and note mp
ca the margin Of said instrument the date of
kis 80 doing. and the fact that such penalty
has bssr paid and such instrument shall there
upon bc deemed and held to be as valid 10 all
intsnts and Purposes as il stamped when made
or issued: And prorsied, further, That where
it shall appear to said collector, upon oath OF
otherwise, 70 his satisfaction that any such in
strument has not been duly stamped at the
time Of making or issCing the same by reason
Of accident, mistake, inadvcrtencc. or urgent
necessity. and without any wilfu! design 10
defiaud the United States Of the stamp duty.
or to evade or delay the payment thereof. then
and in such case, If such instrument shall.
within twelve calendar months after the MAX
ing or issuing thereof. be brought to the said
collector of revenue to be stamped aud the
stamp duty chargcable thereon shall be paid.
il shall be lawful for the said collector to remit
the penalty aforesaid and TO cause such instru.
nent to be duly stamped"
That section one hundred and sixty be
amended BY inserting before the word Injury
the word accidental" and by striking ont