Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-10-01
LAWS OF THE UNITED STATES.

amount OF interest paid during 1ne year. Ni1
tEs aii isnd. Or paw 10 eondue. any other bust.
nes nom which income is derived; the amount
paid for The rent Of &c house or Prse .miir' I and ne
amount paid out for usual and ordinary repairs. no
doJuction shall be made for any amount PAID 9utlot
now buildings, permanent Improvements ot uet.eI-
mcnts mnde 70 Increase the value OF any pfope'So
SIC. 10. Axd D. q further enacted. That the tax
herelnbefore provided shan DC assessSa uPT on
Inc thirty-first dry Of December next preceding thG
fine for leyying and collecting said tax, and snail
and seycnty-one and eighteen hundred and seventy
two. and be due and payable on or before,the thiItieIn
day OF April in each Of said years. And IN sddiuon
tisth DAY OF April, and for ten days after notice and
demand thereofby the collector, there shall be LEVIED
and collected, as . penalty, the sum nve per CEN;
um on inc a., smG Ts,s Of qn aps her "e eSntnm Der month
from the time the same became due. except tnom the
estates Of deceased, inEans, or lnso,Ssn1 Rs,sT ~ shall
he the duty Of every person Of lawful age. whose
gross Income during the preceding year eSceeiea
two thousand dollars, 70 MAKE Se ana I. ,snI 10 The lanai.
ant Assessor OF the district In when ne reslues ~ 'ne
gross amount OF his income. gains, and prohts ~
aforesaid but not insisains W. ~ sutSori,ed
BY law, withhold and payAs taxesa per Genuine w
dividends made and OF the Interest on eonpons pau
by such corporation, nor that portion OF tue salary OF
NV reeeiyri' Tor services In the civil, military. naval,
or other service Of the United States. or as senator.
representative or delegate In Congress- rom wnIsh
tax has been deducted, nor the wages OF minor chlll-
rem not received; and every guardian anu trusiee,
executor or administrator. and any person hcIlng
In any other fducIary capacity; or asa Trsldellt agent
for, or c~opartncro Of any non.resldentA licn' deriving
Income. gains. and profits from any business, Lauc,
or profession carried on In the United states. OF trom
rents OF real estate situated therein. sha inn h s.sss. y
Of the district In which he resides OF tDe amount ~
income, gains and profits Of any minor or psreon ,oI
whom he acts, The assistant assessor snall. require
eysry mcn return TO be verified by the oath OF the
party rendering II, and may Increase the amount VI
any return, after notice to such party, u ne nhs
reason TO believe thst me same u nS sl%r. ~
two thousand dollars or more, shan ncgIeGtor isIusc
10 make and render such return, or snail renaer
false on fraudulent return. the aSscEs0r OF the A.slstant
a,sscsor shaIl make such return. according 10 the best
Information he can obtain BY the examination " nala
person. or Of his books or accounts. or " any ot nS,
evidence, and shall add, as q penalty, 10 the nhount
OF the tax due thereon, my per cehtum III AZ ease
Of yIllnil neglect O.. refusal 10 make ana IenuerN r.
turn. and one hundred pr Ssn u BIN ~ rs sm The
tax and the addition thereto as penalty shai De
sessed and collected In the manner proyllea lor III
rssss or IIlful neglect or refusal to render q return.
or In rendering q false or fraudulent return. But no
penalty shall be assessed upon any pcIsDn iot suSn n
neglect or refusal. or for making or rcnleIIhs u Islso
or fraudulent return, except alter reaSonnole houSe
ofthe lime and place ofhearing. to be regulated by the
CommiIsioner or InternSl Revenue, so as 10 give ,ne
ppidsS That no Collector deputy collector, assessor, or
sSii,tant ss.essor shall permit to be published In any
manner such income returns, or any paft lneieDi.
exeent such general statistics, not speciiying tme
names OF Individuals or firms. as helnay MAKE pupie
under snch rules and regulations as the commission
or OF Internal Revenue shall prescribe ~, ,,h,r ,,o
SEC. II. And be 10 further enacted. That when Tue
return OF any person Is increased BY the assistant as
SCISSOR, such person may exhibit his BOOKS ana &c.
counts and be permitted 20 pr' ,,sh Snd 10 ae Se ns:e %sc
hut such oath and evidence shall not DC conclusive
ofthe facts. and no deductions claimed " susn saSce
shall be allowed until approved 6y inc ASSISTANT .,nngr a.,
OF the a,sIstant assessor, In such cases, 10 the assess
or Of the district, and his decision thereon. nnle,sie'
yerscd by tho Commissioned Of ah'S ,n.npnr NJ nro..
ceedlngs, shall be subject to regulations 20 DC pre-
scrIbed By the Commissioner Of internal Revenue.
son. In his own behalf, or as such fdueIhry o. agent.
shall be permitted to declare. under oath, that me-
or bis ward, beneficiary. or principal; VA no' upp M
sessei OF an income Of two thousand doHan. laoie
10 be assessed according to the provisions OF tlis aetj
or may declare that an Income tax has pcen assGssen
and paid elsewhere In the same year, unuet autloI,
IS fthe United States, upon his Income, gains, ohn
profits, or those OF his ward. beneficiary. or primer.
BAL. as REQUIRED by law; and II the assistant assessor
shall be satisfied ofthe truth OF the declantlon suen
person shall thercupon BE- exempt hom Income TAX
SIC. il. Iad Be IL further Enacted, That eonsnis
of foreign governments who are not cittens OF the
Iinitsj Stale . shall be exempt from any1neome tax
Imposed by this act which may be derived from THEFT
ontciai cinolunieht:. or Nun property IN iotSish
rOunkTTN. ITOEl0Cu, 4 ~ khc
such con,uis NAV represent shall extend similar eS-
emptlon 10 consuls OF the United States.
Skc. Is. And DO u further enacted, That tnere
shaIl be levied AMI collected for and during the year
eighteen hundred AMI seycnty-one q tax OF TWO anl
onc-half per ccntum on the amount OF all interest," OF
coupons paid on bonds or other evidenees ., ~. : hT
any Of the corporations In this section hereinafter
enumerated, AMI on the amount Of all dlyiiends o,
earnings. income. or gains hsre ,n!sI, %sS,n'g in,U ny nss
company, railroad company, canal company, tutn'
pike company, canal navigation company, AMI SLACK.
water company. whenever anu sS Sns nsrsap the same
may be due, including non-rrsidents, wnetheI cilI'
IONS or aliens. and on all undivided prohis OF any
such corporation, which have accrued and been
earned and added to any surplus. contingent or other
fund, and every such corporation having pala the
tax as Aforesaid. Is hereby authorized 70 deIuet ana
Withhold nom any payment on account OF interest,
| coupons, and dividends an amount equaito the YAK
oftwo and Onc-hAlf per centnn on the same anu
the payment 70 the Unitcl s!a,cs: o. PI rn ~, ?.
terest, coupons, and dividends Aforesaid. shall dis.
| charge The corporation from any liability Tor that
.n, our G(. aid Sin nsrssS ,eS SIES T5d es.ss %s ;sIS'm anid
corporations have provided otherwise by an express
contract: Roridsi. That the tax upon the dividends
or Insurance companies shall not be deemed due uu-
III such dividends are payable, either IN money or
otherwise; and that the money returned BY mutual
insurance onlpaIls, to TIER pSi'SES IdSrs q. a nsid 't ts
the dcpositors In savings banks or savings lnsutu.
lions, shall not be considered as dividends, and that
Knen ANY ulNlNtn0 ID " IlltNlNhkN avs ahy
is paid, which includes any part OF tho surplus or
contingent fund Of any corporation wlleh nas Deen
assessed and the Tax Paid thereon: 9rMhi ean ,ns1Sd res
ccived from other corporations whose oficers ateau.
thori1cd BY law 10 withhold a per centun on the
| same, the amount OF tax 80 paid on that portion OF
| The surplus or contingent fund. and the amount OF
tax which has been withheld aud paid on dividends.
Interest, or coupons 20 received. may be deducted
SIC. I6, And be Il further Enacted, Thatcvcry per.
son having the care or management OF any corpora
ton liable 10 be- taxed under me last preeedlng sec
ant assessor OF the district In which such person mas
his office for conducting the busInst,oL such cerpor'
alton. on or before the tenth dayol inc month ionow,
become due or payable US aforesaid, q true aud com
plete return, IN such form as the Commissioner OF
Income and prons and Of taxes as ,aforesald: ana
there shall DO annexed thereto a declaration. OF the
president, cashier, or treasurer OF the corporation
under oath, that the same contains q true and COM
pletc account OF the Income and profts and OF taxes
~ aforesaid. And for any default In the making OF
rendering Of such return. with such DECORATION an
ncxed, the corporation 80 IN default shall forfeit. as a
penalty, the sum Of ono thousand dollars; and III
case OF any default In making or rendering said re-
turn, or Of any default ~ The payment m o. th s. TAX ,5 Si
collection OF the tax and penalty shall be IN accord.
ancc with the general provisions oflaw In othercases
SEC. II, INDIE L further enacted, That sections
one hundred and twenty. one hundred and twenty,
one. one hundred and twenty-five. and one hundred
1 III hNnL LUIN VI NhN oNk'A - A", htANANE bh'"--
hundred and sixty.four, entitled An act 70 provlue
Internal revenue TO support the government. 70 pay
Interest on the public debt, and for other purposes"
hundred and ,%sixtysix; and the aSt 81 Marcn Two,
eighteen hundredand sixtyscven. shall be CONSTRUED
TO Impose the taxes therein mentioned TO TIE INST
day OF August, eighteen hundred and seventy, but
AFTER that date no further taxes shall Dc levied OF ~
scsscd under said sections; and all acts and parts OF
acts relating N the taxes herein. repealed, and that
all the provisions OF said acts. shall continue IN iuH
force for leyying and collecting oil taxes properly rs.
sessed or liable 70 he assessed, or nccrulng unIer tne
which has already accrued or which may hereafter
accrue under said acts, and for maintaining and con.
tlnuing liens, zines. penalties. and foreitures Incurred
under and BY virtue thereof And this act shall, not
penalty incurred under former acts, but every such
right Is hereby saved. And for carrying out ond
completing all proceedings which have been already
commenced or that may be commenced 10 enforce
such nnrl, penalties, and forioltures. or crlmlnal pro.
ceedings under said acts and for the punishment Of
crimes OF which any party shall be or has been FOUND
SIC, u. Asd BE- u further enacted, That the Pres
ident Is hereby authorized TO annex 10. and unite
with each other, two or more adjoining collection
expenses or collecting the internal revenue. without
inIpairng the efirlency OF the service. and thore-
upOn shall retain but one collector and one assessor
for such enlarged district. And tho President Is also
ciotIon. any two or more adjoining supervisors dis
triets, and % retain or appoint ono supervisor for
such consolidated district.
SEC. IL. And b u further sndeted, Tint n soon
as practicable afer the passage OF this act the mum
nentiy reduced by the discharge or all ontcerI or that
class who are assigned specially 10 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
-. - pHnnnrflan N any rpdncttOn 0f thu AR.