, 1866-05-25
Asst Ass'r Int. Rev. I'd Div. W.T..
Ofice at Walla Walla, W. T., May l9, 1866.

Be il enacted by the Senate and House of Rep
rssentatives Of the United States in Congress As
Sem6ied, That in section one hundred and tweu-
" of the act entitled "An act tO provide inter-
nal revenue to support the government, 10 pay
interest on the public debt, and for other pur-
poses" approved Juue thirty, eighteen hundred
and sixty-four, the words call dividends in scrip,
or money thereafter declared due, and wbenev.
er the same shall be payable, 10 stockholders,
policy holders, depositors or parties whatsoever,
including non-residents, whether citizens or al
lens.
SEC. 2. And be IL further enacted That in Sec
ton one hundred and TWENTY-FIVE Of said act the
word 'stockholders' Is hereby declared to mean
all persons or parties whatsoever that are or
may be stockholders, including non-resideuts,
whether citizens or aliens; and the words & all
such interest or coupons, dividends or profits,
whenever the same shall be payable" are here.
by declared to apply to all such interest or cou-
pOns, dividends or profits, wherever the same
are or may be payable, including nOn-residents,
whether citizens or aliens.
SEC. 3. And be IL further enacted, That it
shall be the duty of all persons required to
make returns or lists of income and articles or
objects charged with any duty or tax, as provi-
ded by the act aforesaid, or any act amendatory
thereof, to declare in such returns whether the
several rates and amounts therein contained
are stated according to their values in legal
tender currency and in case of neglect or re-
usal to state TO the satisfaction Of the assis-
tant assessor receiving such returns or lists, such
assistant assessor is hereby required to make
returns or lists forsuch persons SO neglecting or
refusing to make the lists or returns required by
the acts aforesaid and to assess the duty there
on, and TO add thereto the amount of penalties
imposed by law in case of such neglect or re-
fuSal.
SEC. 1. .ial be II t.rtLer enacted, That when
ever the rates and amounts cnutLinaA in hh"
lists or returns as aforesaid shall be stated in
coined money, it shall be the duty of each as
SCISSOR 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 the time when and
place where said lists or returns are receivable,
and which vau. the said assessor shall deter
mine And tn, lists required by IawIo be fur
nIshed to collectors by assessors shall in all
ses contain the several nm3uHts of taxes or du q.
ties assessed, estimated, OF valued il legal ten
der currency only.
SEC. ). And b, il ftriier enacted, That the
provisions of this act shall, so far as necessary,
apply to all returns, lists, asses Sments, and col
lectons required by the acts aforesaid in addi-
ton to those above mentioned, by whomsoever
made, returned, assessed or collected, in any
mode or for any purpose whatever. And the
Commissioner of Internal Revenue, under the
direction 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, 1866.