Nebraska advertiser., 1866-11-08
Cp,,bI;c No az

An Act 20 declare the Meaning Of certain Parts Of the
Internal Revenue Act. approved June thirty, eigot-
cen hundred and sixty four, and for other purposes
Be II enacted By the Senate and House Of Repres-
enfiUcs Of the United STATES Of As erica in Cfngress
Assembled,
That in section one hundred and twenty Of the act en-
utled can act TO provide internal revenue to support
toe Gov eminent, 10 pay interest on the public debt,
and for other purposes" approved June thirty ,eightte en-
hundred and sixty-four. tee words: ali dividends in
serb, or money thereafter declared due, and whenever
the sa ne shall be payable, to stock holders, policy
holders OF depositOrs, z" are hereby declared to mean
all divi dends in scrip or meney wherever payable, and
all stock bOlderss pOlicy-holders, depositOrs, or par
ties whatsoever, including Gon residents, whether cit
liens or aliens.
Sec. 2. And be it further enacted, That in section
one hundred and twenty-five Of said act the words
ostockholders" is hereby declared to mean all Pc
sons or parties whatsoever that are or may be stock
holders, including non-Tesidents, whether citizens or
aliens and the words Gail such interest OF coupoes,
dividends or profits, whenever the same shall be pay
able. - are hereby declared to apply to such interest or
coupons. dividends OF profits wherever the same are or
may be payable, and to whatsoever party or person the
same are OF may be payable including non-I esidents,
whether citizens or aliens.
Sec. 8. And be it further enacted, That it shall be
the duty Of all persons required TO mcke reforms or
income and articles OF objects charged with and duty or
tax. as provided by the act aforesaid, or any act amend
atory thereof, to declure in suce rsturns whether the
several rates and amounts therein contained are stated
according to their valves in legal tender currency /;
and in case Of neglect or refusal so to state, to the sat-
~isfaction Of the assistant assessor receiving such return
or lis, such assessor is hereby required to make re-
IuTUS or leLkl o SuIu ItlcVAo ~ ACElENAtuh II IGIukln
as in case of persons neglecting or refusing to make
the lists OF returns required By the acts aforesaid, and
and to assess the duty thereon, and TO add thereto the
amount Of penalties imposed by law in case Of such
neglect OF refusal.
Sec. 4. And be it further enacted, That Ahenever
the rates and amounts contained in the lists or returns
as aforesaid hall be stated in coined money, il shall be
the Outs OF each assessor receiving the same to reduce
such rates and amounts to their equivalent in legal
tender currency, according TO the value Of such coined
money in said currency at tho TINE when and place
where said lists or returns RE receivable, and which
value the said assessor shall determine. Andthe lists
required BY law to be furnished to collectors by asses
sors shall in all cases contain the several amounts OF
taxes or duties assessed, ~stimaied, or valued in legal
tender currency only.
Sec. 8. And be it further enacted, Thst tn e provis-
ions Of this act shall. so for as necessary, ayyly to all
returns. lists assessm ents, ard collections required by
the acts aforesaid in addition to those above mentioned
by whomsOever made, returned, assessed, in any
mode or for any purpose whatever. And the Commits
sioner Of internal Revenue, under the directioa Of the
Secretary Of the Treasury, is hereby authorized TO
make all necessary rules and regulations for carrying
this act into effect
Approved, March 10' 1855