The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-10-03


or association of persons, for any purpose whatever
shall be exempt from tax.
That section one hundred and one be amended by
striking out all after the enacng clause and inserting
IN lieu thereof the following That every person, firm
company or corporation owning possessing or nav
ing the care or management of any railroad canal
steamboat barge, canal boat, other vessel or any
stage coach or other vehicle except hacks carriages
not running on continuous routes, engaged or employ
ed in the business of Transporting passengers for hire
in transporting the mails of the United States upon
contracts made pla0r to August first eighteen hundred
and sixty SIX shall be subject to and pay tax of two
anu one-nal per Gentnm OF the gross receipts from
passengers and mails of such railroad canal steamboat
ship, barge canalboat, Other vessel, such stage
coach other vehicle If60ie2, That the tax hereby
imposed shall not be assessed upon receipts for the
transportation OF persons mails between the United
States and any foreign port but such tax shall be
ssed upon the transportation of persons from port
within the United States through foreign territory to
port within the United States, and shall be assessed
upon and collected from persons, firms companies,
corporations within the URite States, receiving hire
pay for such transportation Of persons mails
aud so much of section one hundred and nine re-
qulres returns to be made of receipts hereby exempted
from tax when derived from transporting sroperty for
hire is hereby repealed Po0tded also, That any per-
son or persons firms companies, or corporations own
ing, possessing, or having the management of
any toroad, ferry or bridge authorised by law to re
ceve toll for the transit of passengers beasts, car
rages, teams, and freight of any description such
toroad ferry or bridge shall be subject to and pay
tax of three per certum of the gross amount of all
the rscepts of every description but when the gross
receipts OF any such bridge or toll road for and during
any term of twelve consecutive calendar months, shall
not exceed the amount necessarily expended during
said term to keep such bridge road in repair tax
shall be assessed upon such receipts during the month
next following any such term Pr0Uided furth6r That
all such persons, companies and corporations shall
until the thrtleth day of April, eighteen hundred and
sixtyseyen, have the right to add the tax imposed
hereby to their rates of fare whenever their liability
thereto may commence any lmif&t3ons which may aX-
st by law or by agreement with any person or company
which may have paid be liable to pay such fare to
the contrary Notwithstanding: And whenever the ad-
don to any fare shall amount only to the fraction of
cent, any person company liable to the tax of
two and one-half per cent. may add to such fare
cent in lieu of such fraction and such person
pany shall keep for sale at convenient points tickets in
packages of twenty and multiDles of twenty to the
price of which only amount equal to revenue tax
shall be added AAd p10cj4ed turther, That no tax
under the foregoing provisions of this section shall be
assessed upon any person, inn, company or corpor-
alton whose gross receIPss dog0t exceed thousand
dollars per annum: Ind pr0gtded fuyther That all
boats barges and flats used for carrying passcn-
gers, propelled by steam sails which are f0ated
or towed by tug boats or horses and used e cusvely
for carrying COAL oil, minerals, agricultural pro-
ducts to Market shall be required hereafter i'll lieu of
enrolment fees tonnage to pay annual special
tax for each and every such boat capacity exceed
ing twenty-five tons, and not exceeding hundred
tons, five dollars and when exceeding one hundred
tons aforesaid shall be required to pay ten dollars
and said tax shall be assessed and collected other
special taxes provided for IN TslS act.
Tha: section one hundred and seven be amended by
striking out all after the enactmg clause, and inserting
in lieu thereof the following: That any person, firm,
company, corporation owning or possessing hav-
ing the care or management OF any teegraphic line by
which elegraphc dispatches or messages received
or transmitted, shall be subject 70 and pay tax Of
three per ceutum on the gross anouh OF all receipts OF
such person, firm company, or corporation.
That section one hundred and ten be amended by
striking out all after the enactng clause and inserting
in lieu thereof the tooWIng That there shall be lev
led, collected and paid tax of one twentytourh of
one per centum each month upon the average amount
of the deposits OF money subject to payment by check
or draft or represented by ceFhcates OF dep slt or
otherwise, whether payable on demand or at some tu
ture day, with any person. bank association, company,
or corporation engaged IN the business OF banking;
and tax OF twentytourth OF one per centum each
month, aforesaid upon the capital of any bank,
Socaton, company or corporation, and on the capital
employed by any person III the business OF banking
beyond the average amount invested IN United States
bonds; and Il tax OF onetwelth OF one per ccntum
each month upon the average amount of circulation IS
sued by any bank, ASSOCIATION, corporation, company,
or person, including rs circulation all certified checks
and all notes and other Obligations calculated or intend
ed to circulate or to be used as money but not ncud-
ing that IN the vault OF the BANK or redeemed and on
dspoSlt tor Said bank; and an addu0na tax OF one
sixth of one per centum tach month"; upon the average
amount of such circulation, issued aforesaid beyond
the amount of ninety per cenum of the capital OF any
such bank association, corporation, company per
And true and accurate return of the of
circulation of deposit and of capital aforesaid and
of the amount Of notes of persons State banks State
banking associations paid ont by them for the previous
month"; shall be rnede d rendered monthly by each OF
such banks, associations, corporations, companies
persons to the Of the district in which such
bank association, corporation company may be To-
Gated or in which such person has his place of bust
ness with a declaration annexed thereto and the oath
or affirmation of such person. of the president or
cashier of such bank association corporation com
pany in such form and may be prescribed by
the commissioner of internal revenue, that the same
contains a true and faithful statement of the amounts
subiec5 to tax as aforesaid and for any refusal or
ect make to render return and payment any such
Bank association corporation, company, person so
in default shall be subject TO and pay penalty of two
hundred dollars besides the additional penalty and for
FIXTURES in other cases provided by Law and the
of circulation deposit and capital and notes of per-
sons State banks and banking associations paid out,
as aforesaid in default of the proper return shall be
estimated by the assessor or assistant assessor of the
district as aforesaid, upon the best information he
obtain and every such penalty may be recovered for
the of the United States in any court of competent
jurisdiction. And in of banks with branches, the
herein provided for shall be assessed upon the
cuatiou of each branch, severally and the amount
capital Of each branch shall be considered to be the
amount allotted to such branch; aad so much of an
act entitled An act to provide ways and means for
the support Of the government approved March three
eighteen hundred and sixty three, us imposes any tax
on banks their circulation, capital, or deposits, other
than is heI elm provided is hereby repealed If00ded
That this section shall not apply to associations which
are taxed under and by virtue OF the act to provide
national currency secured by pledge OF United Sts