The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-08-16


vided and IL the tax assessed shall exceed the la
assessabe according to the made to the acsso
or assistant assessor and with which ne shall haze beef
dissntsned or II no account and estimate has been dc
vered, and II no appeal shalt be taken against suc
assessment, then It shall be IN the discretion o
the assessor. having regard 10 the merits OF eacl
case 10 assess the whole any part Of the expenses In
cdent TO the taking OF such assessment In addition 4
such tax; and u there shall be appeal against sucl
aforementioned assessment then the payment OF suci
OF Internal Revenue.
by striking out all after the enactng clause and inserting
10 heu thereof the following THAT II any person
CURED 70 gve any such notice deliver such account
aofesau sna wlifuy neglect 70 do within the time
required by law he shall be liable pay the United stste
sum equal TO ten per ceatum upon the amount or
IN respect OF his succession shall, after such tax sha
have been finally ascertaincd wifuy neglect 10 do
within ten days after being notified no shall also be
lsoe TO pay to the United States SUN eQnal to ten
per centum upon the amount of tax 40 unpaid 1t the
same time and in the Same manner Is the tax TO bs
That section ono hundred and ny be- and the same
hereby, repealed
That section hundred and ar,y be amended by
Hrkhg out all after the enaetng clause and inserting
IN lieu thereby the following IL shall not be
lawful to record any instrument, document, OF
stamp or Stamps Of . GS sS%ped .w mS.sa;
shall have been axed and cancelled In the manner re-
quircd ~ law and tho record Of any such instrument
upon whcn the proper stamp or stamps aforesaid shall
NOT nave been axed and cancelled aforesaid shall ba
utterly void and shall not be used in evidence.
'""s 'ououuio " DC Iurtuer amcnneu by striking out
.ne Paiagraph relating to cigar lights and wax arers,
ana inserting 10 lieu thereof tho following For wax
iaper double the rates herein imposed upon friction
lucuer maches on CHAR lights made In part OF wood,
wax glass paper othcr materials parcels or pack
ages containing twenty FIVE lights less in zach parcel
package, one cent when parcels or packages
ing more than twenty 1--WE and more than ATTY lights
two cents for every additional twenty-five lights or
fractional part Of thai number one cent additional and
oy striking cut all after the words playing cards and
inserting In lieu thereof the allowing
for ans upon every pack not exceeding fiytwo cards
IN number irrespective OF price or value, 1--WE cents
For and upon every can bottle other single pack
age containing meaT Gsh sell0sh, fruits, vegetables,
sauce, syrups prepared mustard, jams or iecs con-
Sold or offered for sale. removed for consumption In
,se United states on and after tho rst day Of October
WIN It's contents shall not exceed two pounds in
weight the sum OF ono cent,
When such can, bottle other single package with it,
contents shall exceed two pounds in weight FOR every
additional pound or fractional part thereof, one cent
Tint section one hundred and seventy amended
mat no claim for drawback any articles OF mercban
disc exported prior To Juno 80 1894 shall be allowed
unless presented TO the Commissioner OF Internal Revs.
clect.
SEC o Ibsl And be il further enacted That sections
two FIVE eight nine ten and scye OF the act entitled
An act 70 amend entitled An act 10 provide in
ternn revenue 10 support tho government paw into
rest on tho public debt and for other purposes approved
June 30 1904, approved March g. 1865 DO and the
same arc hereby repealed
That section six OF the act OF March g. 1866 entitled
tcrnai revenue to support the pay inter
est on tho public debt and for other purposes approved
June 90 1864 be amended by striking ont all after the
enncting clause and inserting In lieu thereof tho follow
Ing That every national banking association State
bank or State banking association shall pay tax OF ten
per contum on tho amount OF notes OF person state
bank State banking association used for circulation
and paid out by them after the lsl day August 1895 and
such Tax shall DO assessed and paid in such
shni De prescribed by the Commissioner OF Internal
Revenue
That section fourteen 81 the act shall be amended
by striking ont all after the enacting clause aud In
serng In lien thereof the following THAT the capital
my State bank banking alton which has
shall cease to exist which has been shall DO
vertod into national bank shall be assumed be tho
'apital az IL existed Immediately before such bank
ceased 10 exist or was converted aforesaid and when
over the outstanding circulation OF any bank associa-
ion, corporation company person shall be reduced
% an amount not exceeding Ave per OF the char
cred or declared capital existing at the time tho
'ame was issued. said circulation shall be free
rom taxation; and whenever any bank which
,as ceased TO issue notes for circulation shall
ul money the Of It's outstanding circulation 20
redeemed n under such regulations the Secre
sry o. me treasury shall prescribe shali be exempt
state bank or banking association has been converted
2kinG association has assumed the liabilities OF such
state bank or banking association. intending the redep
Ion OF Its bills by any agreement understanding what
with the Representatives of Such State bank hank
ng association such national banking association shall bc
circulation outstanding 70 long as such circulation shall.
xceed i've per centum OF the capital before such con-
fcrui0n OF such state bank banking ASSOCIATION
That act entitled can act TO declare the meaning OF
certain parts OF the Internal Revenue act approved June
% 1884. and for Other PURPOSES" approved March TO-
I've Of said act and inserting in lien thereof the follow
ng THAT II shall be tho duty Of all persons required 70
harsed with an internal tax to declare ia such returns
lists whether the several rates and amounts therein
contained are stated according TO their values In legal
oined money and in case Of neglect or refusal
declare TO the satisfaction OF the assistant
ece,ing such returns or s's such assistant assessor
nch persons neocng refusing, as IN cases OF per-
negiectng refusing To make the returns lists
eqnred by the acts aforesaid, and 70 assess the tax
hereon and 70 add thereto the amount Of penalties inn
posed by law In cases Of such neglect refusal And
whenever the rates and amounts contained In tho re
urus or Lists Aforesaid shall DO stated IN coined
money II sha. he tho duty Of each sssessor receiving
he sayne 10 reduce such rates and amounts 70 their
10 u such coined money In said currency for the time
covered by sTd returns And the lists required by law
rses contain the sevrl amounts OF taxes assessed est
mated or valued In legal tender currency only.
se.ton ten enumcrases the exempted articles, list Of
which published in the HyRArp OF July p.
sgc H. And he further enacted. That all lists
nrrs required 10 be made onthy by any person, hrn
company corporation party whatsoever liable 20 tar
la be made on or before The tenth day OF each and
syery month and the tax nssessed due thereon shall
be cercd returned by tho sssessor TO the collector
before the last day of "a and every month. And
W Lists returns required 70 be made quarterly, and
M other lists returns for which provision II other
unde, snail ne ma1c on or TUG tcutn cay
81 each and every month which said list return 10
required 10 bs made, succeeding the time when tho
may be due and liable 70 be assessed and the Tar
thereon shall be certified returned herein provds9
FOR monthly lss returns And the tax rhsiibe due
and payable on or before the ss, day % each and every
month And in ssid tax is not paid seore the
day Of each and every month the collector shall add
ten PER cortum thereto; provided that no!ee OF the
lme when such shall become due and payable shall
be given In such manner AZ shall be prescribed
by the Commissioner OF Internal Revenue, and "
said tar shsll not he paid on or before the
last day OF The month as AFORESAID, IL shalt
be the dgty OF said collector 10 demand payment
thereof with Per centsm additional thereto Ia the
manner prescribed by law and II md tar and ten rer
centum additional paid within ton days from and
after such demand thereof shall be lawsal for the col
icctor or his deputy make dsirain therefor a. pro-
yfed by law and 70 much o section eighty three Of the
act OF June 20 1894 amended by The act OF March
eG5 relates 70 the time 81 payment snd collection OF
tar hereby repealed and in all cases % neglect 70
make such lists in case OF false and fraud
ucnt returns the prov o. ex,ng law, % amended
By this at shall be applicable thereto.
SEC IL And BE- u further enacted, That sposhecares
who manufacture for their deportation and sales
10 consumers and 10 physician, the medicines con-.