The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-25
SALARIES AND PAY OF OFFICERS
AND PERSONS IF THE SERVICE OF
THE UNITED STATES, AND PASS
PORTS

SALARIES AND PAY OF OFFICERS
AND PERSONS IF THE SERVICE OF
THE UNITED STATES, AND PASS
PORTS.
Sec. SO. And be it further enacted, That
on and after the first day of August, eigh-
teen hundred and sixty-two, there shall be
levied, collected and paid on all salaries of
officers or payments to persons in the civil,
military, naval or other employment or ser
vice of the United States, including senators
and representatives and delegates i'll Con-
gress, when exceeding the rate of six hun
dred dollars per annum, duty of three per
centum on the excess above the said SIX
bundled dollars; and it shall be the duty of
all paymasters, and all disbursing officers
under the government of the United States,
or in the employ thereof, when making any
payments to officers and persons as afore-
said, or upon settling and adjusting the
accounts of such officers and persons, to de-
duct and withhold the aforesaid duty of
three per centum, and shall at the same time
make a certificate stating the name OF the
officer or person from whom such deduction
was made, and the amount thereof, which
shall be transmitted to the Office of the Com
missioner of Internal Revenue, and entered
as part of the internal duties; and the pay
roll, receipts, or accounts of officers or per-
sons paying such duty, aforesaid, shall be
made to exhibit the fact of such payment.
Sec 81 And be it further enacted, That
for every passport issued from the office OF
the Secretary of State, after the thirtieth day
of June, eighteen hundred and sixty-two,
there shall be paid the sum of three dollars !;
which amount may be paid to any collector
appointed under this act, and his receipt
therefor shall be forwarded with the appH-
cation for such passport to the office of the
Secretary of State, or any agent appointed
by him. And the collectors shall account
for all moneys received for passports in the
manner hereinbefore provided, and like
amount shall be paid for every passport is
sued by any minister or consul of the Uni
ted States, who shall account therefor to
to the treasury.
ADVERTISEMENTS
Sec SS. And be it further enacted, That
on and after the first day of August, eighteen
hundred and siXty-two, there shall be levied,
collected, and paid by any person or persons,
firm, or company, publishing any newspaper,
magazine, review, or other literary, scientific,
or news publication, issued periodically, on
the gross receipts for all advertisements, or
all matters for the insertion of which in said
newspaper or other publication, as aforesaid,
or in extras, supplements, sheets, or.fy-leaves
accompanying the same, pay is required or
received, a duty of three per centum; and
y.
ing, possessing, or having the care or manage
ment of any and every such newspaper or
other publication, as aforesaid, shall make a
list or return quarterly, commencing as here
tofore mentioned, containing the gross
amount of receipts as aforesaid, and the
amount of duties which have accrued thereon,
and render the same to the assistant assessor
of the respective districts where such news
paper, magazine, review, or other literary or
l,11o Io cI,aCl
which list return shall have annexed a de-
claration. under oath affirmation. to be
made according to the manner and form
which may be from time to time prescribed
by the Commissioner of Internal Revenue OF
the owner, possessor, or person having the
care management of such newspaper, mag
| azinc, review, other publication, as afore-
said, that the same is true and correct, and
shall also, quarterly, and at the time of max
ing said list or return, pay to the collector or
deputy collector of the district, as aforesaid
the full amount of said duties; and in case
of neglect or refusal to comply with any OF
the provisions contained in this section, or to
make and render said list or return, as afore-
said, for the space of thirty days after the
time when said list or return ought to have
been made. as aforesaid, the assistant asses
sor of the respective districts shall proceed
to estimate the duties, as heretofore provided
in other cases of delinquency; and in case of
neglect or refusal to pay the duties, as afore-
said, for the space of thirty days after said
duties become due and payable, said owner,
possessor, or person or persons, having the
care or nagement of said newspapers or
publications. as aforesaid shall pay, in adj
dition thereto, penalty of five per centum
on the amount due and in case of fraud or
evasion, whereby the revenue is attempted to
be defrauded, or the duty withheld, said
nr cor1n hay
ing the care or management of said newspa-
pers or other publications, as aforesaid, shall
forfeit and pay penalty of five hundred
dollars for each offence or for any sum frau
dulently unaccounted for; and all provisions
in this act in relation to liens, assessments,
and collection, not incompatible herewith
shall apply, to this section and the objects
herein embraced: Provided, That in all cases
where the rate or price of advertising is fixed
by any law of the United States State, or
Territory, it shall be lawful for the company
person or persons, publishing said advertise
ments, to add the duty or tax imposed by
this act to the price of said advertisements,
any law, as aforesaid, to the contrary not
withstanding: Provided, further, That the
receipts for advertisements to the amount of
one thousand dollars, by any person or per-
sons, firm, or company, publishing, any news
paper, magazine, review, or other literary,
scientific, news publication, issued periodi-
cally, shall be exempt from duty: And pro-
vided, further, That all newspapers whose
circulation does not exceed two thousand
copies shall be exempted from all taxes for
advertisements.
INCOME DUTY.
Sec 80. And be it further enacted, That
for the purpose of modifying and reenacting,
as hereinafter provided, so much of an act,
entitled can act to provide increased re-
venue from imports to pay interest on the
public debt, and for other purposes" ap-
proved fifth of August, eighteen hundred and
sixty one, as relates to income tax that is to
say, sections forty-nine, fifty, Except so much
Thereof as relates to the selection and ap-
pointment of depositaries,) and fifty-one, be,
and the same are hereby, repealed.
Sec. 80. And be it further enacted, That
there shall be levied, collecIed, and paid an
nually, upon the annual gains, profits, or in
come of every person residing in the United
States, whether derived from any kind of
property, rents, interest, dividends, salaries,
or from any profession, trade, employment,
or vocation carried on in the United States
or elsewhere, or from any other source what
ever, except as hereinafter mentioned, if such
annual gains, profits, or income exceed the