New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-18

| which has been assessed and the tax paid
| thereon, or which includes any part of the
| dividends, interest, or coupons received
| from other corporations whose officers are
| authorized by law to withhold per centum
on the same, the amount Of tax SO paid on
| that portion of the surplus or contingent
! fund, and the amount of tax which has
been withheld and paid on dividends, in
| terest, or coupons 50 received, may be de
| Quoted from the tax on such dividend or
| interest.
SEC. Is. And be it further enacted, That
| every person having the care or manage
ment Of any corporation liable to be taxed
under the last preceding section, snail make
| and render to the assessor or assistant asses
sor of the district in which such person has
his Office for conducting tie business OF such
corporation, on or before the tenth day of
| the month following that in which any divi-
dends or sums of money become due Or
| payable rs aforesaid. a true and complete
| return, in such form as the Commissioner OF
| Internal Revenue may prescribe, OF the
| amount of income and profits and of taxes
as aforesaid; and there shall be
annexed thereto declaration OF
| the president. cashier, or treasurer OF
| the corporation. under oath. that the same
contains a true and complete account of the
| income and profits and of taxes as afore-
| said. And for any default in the making OF
| rendering of such return. with such declara-
| ton annexed, the corporation so i'll default
| shall forfeit, as a penalty, the sum OF one
| Thousand dollars: and in case OF any default
| in making or rendering said return. or OF
| any1D lefault in the payment of the tax as
required, or OF any part thereof, the assess
| ment and collection of the tax and penalty
shall be in accordance with the general pro
visions of law in other cases OF neglect and
refusal.
SEC. II. And be it further enacted. That
| sections one hundred and twenty. one hun
| dred and twenty-one, one hundred and
twenty-five, and one hundred and twenty.
three of the act of June thirty. eighteen
hundred and siXty-four. entitled IAN act
to provide internal revenue to support the
| government, to pay interest on the public
| by the act of July thirteen, eighteen hun
| bred and sixty-six, and the act Of March
| two, eighteen hundred and sixty-sevcn,
| shall be construed to impose the taxes
| therein mentioned to the first day of August.
| eighteen hundred and seventy, but after
| that date no further taxes shall be levied
or assessed under said sections
and all acts and parts of acts relating to the
| taxes herein repealed, and that all the pre-
visions of said acts shall continue in full
force for levying and collecting all taxes
properly assessed or liable to be assessed,
or accruing under the prov isions OF former
| acts, or drawbacks, the right to which has
already accrued or which may hereafter
accrue under said acts, and for maintaining
| and continuing liens, fines, penalties. and
forfeitures incurred under and by virtue
thereof. And this act shall not reconstruct
to affect any act done, right accrued. or
penalty incurred under former acts, but
every such right is hereby saved. And for
| carrying out and completing all proceedings
which have been already commenced or that
may be commenced to enforce such fines,
penalties, and forfeitures, or criminal pro
ceedings under said acts. and for the pun
ishment of crimes of which any party shall
be or has been found guilty.
SEC 49, And be it further enacted, That
the President is hereby authorized to
annex to, and unite with each other. two or
more adjoining collection districts, when
ever in his opinion it will reduce the ex-
penses of collecting the internal revenue.
without impairing the efficiency of the ser
vice; and thereupon shall retain but one
collector and one assessor for such en-
larged district. And the President is also
authorized to consolidate i'll like manner, at
his discretion, any two or more adjoining
supervisors districts. and 70 retain or ap-
point one supervisor for such consolidated
district.
as soon as practicable after the passage OF
this act the number of assistant assessors
employed shall be permanently reduced by
the discharge of Ill officers of that class who
are assigned specially to the assessment OF
any taxes which shall have been abolished
by law: and the Commissioner of Internal
Revenue shall be required further to reduce
the number of assistant assessors In pro
portion to any reduction of the service OF
|
hereafter be made. by the repeal of any
portion of the internal taxes.
SEC. 20 And be it further enacted, That
section siXty-seven of an act approved July
thirteen. eighteen hundred and siXty-siX.
entitled ''An act to reduce internal taxa
ton. and to amend an act entitled An act
to provide internal revenue to support the
government. to pay interest on the public
debt and for other purposes. approved
June thirty. eighteen hundred and sixty
four be amended by inserting after the
words that in any case civil or criminal.
the words ''at law OF in equity" also. by
inserting after the words IF the suit were
commenced i'll the court below by sum
mons" the words following: subpoena, pc
tition. or by any other form of action except
as hereinafter provided also, by inserting
after the words ''or if it were commenced
by capias," the words following: cor by any
similar form of proceeding by which a per
| sonal arrest is ordered,
SEC. q. And Be it further enacted. That
after the thirty-first day ofIDccember. eight
cen hundred and seventy, in lieu of Of the
dutiesqDw imposed by law on the articles
hereinafter enumerated or provided for I'M
ported from foreign countries, there shall be
levied. collected and paid the following du
ties and rates of duties, that is to say:
On teas of all kinds. fifteen cents pei
pound
On coffee of all kinds, three cents per
pound.
On cacao. or cocoa, two cents per pound
On cocoa leaves or shells. one cent pei
pound.
On ground or prepared cacao, or cocoa
five cents per pound: and on chocolate seven
cents per pound.
On all moIasses, FIVE cents per gallon.
On tanl-bottom sirup of sugar-cane juice,
melada, concentrated melada. and concen
trated molasscs, one and one-half cents pei
pound.
On all raw or muscovado sugar not above
number seven. Dutch standard in color, Ont
and three-qiarter cents per pound.
On all raw or muscOvadO sugar above
| number seven Dutch standard in color. and
| on all other sugars not above number ten
| Dutch standard in color, two cents pei
| pound.
On all other sugars above number ten
| Dutch standard in color. and not above
number thirteen. Dutch standard in color
| two and one quarter cents per pound.
| On all other sugars above number thir
teen Dutch standard in color, and not above
number sixteen. Dutch standard in color
two and thrcc-Quarter cents per pound.
| On all other sugars above number six
| teen Dutch standard in color. and not
| above number twenty. Dutch standard il
color. three and One-quarter cents pei
pound.