The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-12-25
25, 1866.

Sec. z. And be it further enacted, That the com
missioner of internal revenue be- and he Is hereby
authorized to prescribe such method for the can
collation. of stamps substitute for or in addi-
ton to the method now prescribed by law, as he
may deem eXpedent and effectual. And he is
further authorized in his discretion to make the
application OF such method imperative upon the
manufacturers of proprietary articles, and upon
staups OF nominal value exceeding twenty-five
cents each.
Sec. 8. And be it further enacted, That, on and
after the passage of this act, any person or per-
sons owning or possessing, or having the
management of any canal company or canal naVi-
cation or slack-water corporation, or turnpike
companies, being indebted for any sum sums
of money for which bonds or other evidences of
Indebtedness have been issued, payable in one
more years after date, upon which intel est is,
shall be, stipulated to be paio, or coupons repre-
senting tho interest, shall be or shall have been
issued to be paid; and all dividends in scrip
money, or sums of money, thereafter declared
due payable to stockholders of any canal navi-
cation, or slack-water or turnpike company, as
part of the earnings, profits, or gains, of said
companies, shall be subject to and pay duty of
three per centum on the amount of all such in
terest, or coupons, OF dividends, whenever the
same shall be paid; and said canal companies or
canal navigation, slack-water corporations. or
turnpike companies, any person or persons
possessing, or having the care or management of
any canal company, or canal navigation or slack
water cooperation, OF turnpike company, are here
by authorized and required to deduct and with
hold from all payments made to any person, per-
sons, or party, after the first day of July as aore
SAID, on account of any interest, coupons, or
dividends due and payable, as aforesaid the duty
or sum of three per centum; and the duties de
Quoted, aforesaid, and certified by the presi-
dent other proper officer of said company
corporation, shall be receipt and discharge,
cording to the amount thereof, of said canal
companies canal navigation, sack-water
corporations, or turnpike companies, and the
owners, possessors, and agents thereof, on divi-
dends and on bonds or other evidences of their
Indebtedness upon which interest or coupons
payable, holden by any person or party whatsO-
ever, and list or return shall be made and rem
dered within thirty days after the time fixed
when said interest or coupons or dividends be-
come due payable and as often every six
months to the commissioner of internal revenue,
which shall contain true and faithful account of
the duties received and chargeablc, as aforesaid,
during the time when such duties have accrued
or should accrue, and remaining unaccounted for;
and there shall be annexed to every such list or
return declaration, under oath orat1rmation, in
manner aud form as may be prescribed by the
commissioner of internal revenue, of the presi-
dent, treasurer, some proper officer OF said
canal company or canal or navigation and slack
water corporation or turnpike companies, that
the same contains a true and faithful account of
the duties withheld and received during the
time when such duties have accrued should
accrue, and not accounted for; and for any default
in the making or rendering OF such list or urn,
with the declaration annexed. as aforesaid, the
person persons owning Possessing, or having
the care OF management OF such canal company
or canal navigation slacil-water corporation or
turnpike companies, making such default, shall
forfeit, as penalty the sum of five hundred dol
lars; and in case of any default III making or
rendering said list, or of any default in the pay
ment of the duty, any part thereof, accruing
which should accrue, the assessment and col
lection shall be made according to the general
provisions of the act to which this act is an
amendment.
person or persons, firms companies, or corpora
lions, owning possessing, or having the care
or management of any fcrry-boat cr vessel used
a ferry boat, propelled by steam or horse pow
er in lieu of the duties now imposed by l.,s,
shall be subject TO pay duty of cue and one half
of one per centum upon the gross receipts Of
such ferry boat; and the return and payment
in the act to which this act is amendment.
See. 10. And be it further enacted, That on
and after the first day of April eighteen hundred
and sixty-three, any person or persons, firms,
companies, corporations carrying on OF doing
express business shall, in lieu OF the tax and
stamp duties imposed by existing laws, be sub
jcct to any pay duty of TWO per ccntum on the
gross amount of al the receipts of such express
business and shall be subject to the same provis-
ions, rules, and penalties are prescribed in sec
ton eighty of the act to which this is an amend
mend, for the persons, firms, companies, or cor
management of railroads, steamboats,, and ferry
boats; and all acts part of acts inconsisten
herewith are hereby repealed.
Sec IL And be it further enacted, That in est
mating the annual gains profits, or income, oI
any person, under the act to which this act is an
amendment the amount actually paid by such
person Tor the rent of the dwelInghous or estate
which he resides shall be first deducted from
the gains profit, or income of such person.
Sec. II. And be it further enacted, That no
duty shall be required to be assessed or collected
ON beer, lager beer, ale, or porter, 6rewed or,
produced by the distlllution of coal, asphaltun,
shale, peat petroleum, rock Oil, distilled spirits,
cotton or woollen fabrics, when brewed, manu-
factured, distilled prior to the first day of Sep
tember, eighteen hundred and siNty-two, whether
the same removed for consumption or sale,
or not, when the owner, agent, or superintendent
of the brewery or premises i'll which such articles
aforesaid were made, manufactured produced,
distilled, shall furnish to the of the dis
trict, without costs or expense to the United
ntp
beer, ale, or porter such coal Illuminating oil,
refined, produced by the distillation of coal,
phaltum, shalc peat, petroleum, or rock Oil, dis
titled spirits, cotton or woollen fabrics, was ac-
tually brewed, manufactured, produced, or dis
titled prior to the first day of September, eigh-
teen hundred and siXty-two, as aforesaid: Pro-
vided That in addition to the fractional parts
of a barrel allowed in section fifty the act to
which this act is an amendment fractional parts
of barrel may be thirds and sixths when the
quantity therein contained is not greater than
such fractional part represents: Provided further,
That from fro % and aef tne od a%
sX1y-four, there shall be paid on all beer, lager
beer, ale, porter, and other similar fermcnted
liquors, by whatever name such liquors may be
called, duty only of sixty cents for each and
every barrel containing not more than thirty one
gallons, and at like rate for any other quantity
or for fractional parts of barrel: And provided,
further, That the commissioner OF internal rev
enue is authorized to make rules providing for
deductions on recount of leakage, from the
quantity of sprituous liquors subject to taxation,
under the act to which this act is an amendment,
not exceeding five per centum of the amount re-
moved for sale: and said deductions shall be so
adjusted in the different of the United States as
to be proportioned, nearly as practicable, to
the distances over which the manufacturer usually
transports said liquors for the wholesale thereof ;
and the owner of the aforesaid liquors shall be
charged with and pay the expense OF ascertaining
the leakage.
Sec. 13. And be it further enacted, That any
brewer of ale, beer, lager beer, porter, or other
malt liquors. shall be required to render accounts,
and make returns the first day of each and
every month, and no oftener: and no brewer of
ale beer porter other malt liquors, shall here
after be required to keep record or an account,
or to report or return the quantities of grain or
other vegetable productions, or other substances
pat into the marsh-tub by him or his agent or
superintendent for the purpose of producing malt
liquors, any law to the contrary notwithstanding.
Sec. Ia. And be it further enacted, That every
Incorporated bank, or other bank legally aUthori-
Zed to i4sue notes circulation, which shall
neglect omit to make dividends or additions to
its surplus or contingent funds as often as once
in six months shall, in lieu thereof, make returns,
under oath, to the commissioner of internal rev
enue, on the first days of Sanuary and July in
each year. within thirty days thereafter, OF the
amount of profits which have accrued or been
earned and received by said bank during the six
months next preceding said first days OF january
and July; and at the time of making such returns,