Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-06
LAWS OF THE EMITTED STATES.
trupL1sHED BY AuruoRIrY.I
OFFICIAL.
LAWS OF THE UNITED STATES.
First LenSress.
IPublic-SO. l6i.l
AN ACT to reduce internal taxes. and for othei
purpOSeS. .--u~
Z 49, Approved, July II, $50.


IPublic-Eo. l6i.l
AN ACT to reduce internal taxes. anu TOT othet
,-gn,vaa paLp2ssSEugHo5
Approved. July II, $50.
NJ, <,,,f,d Luth. Senate and House Of Iepresenfa-
. t:sss eiih.s Caasd aGtss u Aasr'ea'- Congress
hnndr.,l and ssygIty-one. the special taxes impoSel
nv The .eventy-nintii section OF tue act cn;itied An
ACT 10 proviir internal revenue 10 support the gov
ernnIeiIt. 10 pay Interest on the public debf, and for
othsr parposcs," approved June thirty. eighteen
hunlrsI anu siNty.fOur, as amended by section nine
OF the Internal revenue act approved July thirteen,
eiycteen hundred AMI slXty-lN, ami as amended by
section two VI the Internal revenue act approved
March two, eighteen hundred and sixty-sevvn. be,
aud the same are hereby. reDealed; but thisact shal;
tax on brewers imposed by said section. or the spec
Ia taxes imposed by the act approved July twenty,
eighteen huadred and Sixty-eisht. ensttsi AN asi
for other purposes.' or the acts Anicndatory thereon.
SEC. =. Asd be Il yIrtLer enacted, That on and
after the first DAY of.Ottooer. eighteen hundred ami
seventy, the several taxes on sales lmpOsei Oy tue
internal revenue laws now In force, saving AMI eN-
ceptIng such taxes on sales Us are by existing law
paid by stamps, AMI the taxes on sales OF leal to,ac,
co, manufactured tobacco, saun. cigars, i0rcign ana
domestic DISTILLED spirits. aud Wines. imposed BY san
act, approved July twenty. eighteen hundred and
slxty-clsit. and acts amendat0ry thereof. be, AMI the
sane aru hereby, repealed.
SIC, y, HAu DC ~ JAftHT cHuCtcU, 1Na' "i AZ
after the h:st day OF Uclooer eighteen hundred and
seventy, the taxes imposed by the Internal revenue
laws, now In force. herein specified. be,iand the Sailie
arc hereby, repealed, namely: on articles m schedule
A; The special tax OH boats. barres and flats; on lega.
cics and saccS~sions; on passports; anu OH gross ~
ceipts. o,-
the hrs: dry OiuciOher eighteen hundred nIlIscvcutS.
the stamp tax imposed In schedule u on protllsSor!
notes Tor d less sum than one hunlrei ,Ollais, hiluon
receipts for any sum ofnloIcy, oriuT The payment ~
any debt, AMI the stamp tax inyOSei In schedule Z,
on canned AMI preserved fish, bc, AM lle same afe
hereby, repealed. Aud no stamp shall Ge reltlIel
up0n the transfer or assignment Oft nlortgaSc, wnefc
II or the instrument Il secures has been once duly
stamped, And the proprietor or Iroprictotso " az
tIcl,s named In sa!d scheduled L, who Shall tltlliSn nus
or their own die Or design for rtainpa 10 lie nsed, es.
pccIally 70. his or their own proprietary Articles, Shall
be allowed the following commissions, ihlhcly: un
amounts purchd.e.i ut oi.r time oi n"t LSss ! mn I'M ~" ,s.
centunl; AMI on amounts over nHe huhlreI uoih1rs,
ten per crntum OIL the whole amount purcllased'
Irorided That heifer or Fiction nlateneS an 81,
rars lights, and wax tairrs, mas be removed rom
the place OF manufacture lor oAport 10 . lorclsh
country without payment o ltaN. or n.nNli; stamps
thereto. unier such rules and rcSlLtlollsas Iie ON,
missioner OF Internal Revenue may prcSCrlhc; alil
all provisions oIcXisiins law ine0nsistciit herewith
are hereby repealed. m
SEc. 5. AHd be IL further %endeted, ma! sSInon
onr hundred and htty.clght OF the act Entitled A
act to provide Internal revenue To support the gov
%rrnIIciI,, to pay interest oi the pulls debt, ana lor
other purposes" approved JAY Unity, S'snpIcn
hundred and siNty-lUur, as ain"iI!cl by section hhe
oI the internal revenue ayt, approves jury liisttecn'
eighteen hundred and s~iNly-siX. bc, ami Is Hereby,
ainsSdel by,stLls,ng gut me SHgIs y nu Isu , P"n,
the following: rtdoqR(sthe ap2lypC lnT rcil!slh,ns
unpard, but N no case less than i've d0ilart; also;
BY striking ogt !s,s words IslS.y iSsss ~ p,b ,sc w ,nr1ts
Eseyrntylooc 'sso. bystriSdng out the words sixty
.ev1kH hithefsst proviso. ardinstfne ~ heu there
ofthe words 'seventy Two" II It'll
SES.sG.E .aadISH jaiihtr enacted, THAI here shall
be- leviai anI COLLECTED ~alunually, a. hereinafter pro.
vIicI, for the years eighteen hundred iIld seventy
ani eighteen hundreh setcntyonr, ana no ,ohStt, u
tax Of two aud Qnc-haif per ccnturh upon The SaliiS
profits, and income Of every prraOn rrSiiliI; " thr
United States, ami OF every. citizen oi tue Inltel
States residing .shresd, derived tI"!i my n"nr.S
whatever, whether -WltlhI ur without The uIllci
States, except ~ hctcjpatrr proyh!ci, AMI n llsc Jay
annually up0nt the Ialns, proIts, ihi Income derived
lrum ant GUINNESS lr1lS or profession carrie on w
th, IJmisSi States, and not 4 citizen thereof, or from
rents OF reel estate within the Quilted States ownei
by auy person residing without t,e Ihliei S'Atr''
Sec. :. Isd ID Il Jsriher enacted: That In csti.
mating the Gains, profits, AMI incnlh" OF any person,
rthcrc shall 10 in9iJed'ah Income dc;ivctfrom any
'Sfa! Of rrSpsrfy; nG.is mn ,n,Sr nrtr1 tsSs,t or tieT lorins'
ofIR:sblcincss btarlug intvicsi. whether pail or mol
ugVoj api co.lcetab!c: int.r"r' upon NOES. h"nds
on, sther securities Vt thu United states anu tI'
sana0Sftspf al Premium on gold and COUPONS; tlt
xukhH f0n u. Il Income Ofany bisinoss. procession
trade. eniptoJiuent Office, OF yocitlon; lhcind.lls
MY dIIIOUAlL u ~ h1LAt v
the ciSii. military. navud, or otlicr service Of tht
United States, or as senator. rcpreSri'atHe or deiS
gate In Congress-: except that portion tlyr,Sl IRON
Whlch, unler authority oractsurC Congress Previous
h.rrtu. A tax OF i've per Ccntum shall have bcei
withheld, the shnre or any person OF thr gains ah
profits whetherhiridet or. not, OF nil eoniptnlrS oI
partnerships, but uVL iDclWlnS the amount rscrireI
Iom any corporations whose officers, as authorized
byhW. withheld any paw US taxes aper ceitum 0i
tle dlyidenis made, ami Of interest or cUupo,s pau
by such corporations: profit" realized. witihh tle
v.ar frnf,t anlrx Of real RstaLs uuFSl0Suu Nltull tNb
years previous TO tpc year for WHICH ihcoGie Scs'r
iiatef; the amount ~ sales'o Of I've stocE. sugar,
Wool butte. sset;se; d'Srs' " sSs Vs. b h.e'a ~ s,i ~ prD-
luct.OhA. beIng The " " orr ro!uceo o. ihe tri5I' ~
such pcrsvsl. but lot lnciuIhIs auy p.Tt utreoi yon
sunlcl ,lircc,ly by the Ltinlly; ppl AZ "tlI' cams
pTon;s, and Inc0ine drawn from any source whatever,
but not Including thu; rental Naiue 81 ny ho.ilrSt"''
u<cl or o:cupieIb by a!Ir person. or BY MS lLlllly.
SEc, :. Aud be IL JurthrF raIcied. That military ur
naval nenSio allowed TO airy person under Tue laws
OF the Cui,rd S:a,cs. uni the sum OF lwO thoLSllli
dollars Of the sLinS, profits. anl Income OF Any PEI,
son, shall " eXculpt from hild lltnHc iaA; vi
the manner hereinafter provided. Oniy one uc'iic-
ton Of two thousand dollars shall be li4le IRON Imc
aggregate Income OF an tile mchibcrs OF any iiinNs
composed OF Uup o. IutlI parents anu one or iho!c
minor children, or Of husband AMI VILE; but Nhrh u
wife, has by law a scpa:utc Income, beyond w con.
t!Ul OF her husband, AMI Is Twin; separate mn aVar.
from him, such deduction shall then IL, rhidcl'4nl hei
Incumr, gains, and profits: aIh guardians anu Ius
ices, shall In. above to make the deduction III aN",,
Of each ward Or ncneaclA,S ,XIspd ,maI III =, T IN o /"
flmIly, having joint property interest,", .n'I "nr W"
dino lion SHALL be made In thciT favor. FOR th' InI,
pose OF allowIn; said deduction rto'i III ,n nn ,yc i
property AMI thu income thgrrtronl johnny a'In w.
common. each live Of the persons .oinposmSS n"I ~
sSorirtS and any remaining fractional hihlDcr nl
such uersnnS less than i've over such groups
Of nvs, s.iGll he he'll to constitute q lanns
and u deduction OF s%S d s1'I s,Ia fam,Irs
ANY taxes ON the Incomes. gains. AMI profitsm >iicl
societies. now due and UNPAID, shall DS aSs,S ,,SS, e. w.
rolirctri according TO this provision. except that III"
'Iciu,.tl0n shall l,. only one th0,'s9n | dollars for amy
vcar pr,or 10 eighteen hundred AMI seventy, -.
SIC. y. dad De IT, further %rnd"icf. mat IN aiHl.
tJon 10 the exemptions provided IN The prr1'tsihIv
SECTION. there shall he deducted from tho r1llS,
pcoi;s, aud Income OF any person oil national, St.,r
county, anil municipal taxes paid oyhlll wi.lill tne
yrlr. whether such b. owner, Tenant, Of nlortSiGcT;
ali his losses actually sustained during the year
arIsins nom fires. :Io0iS, shlpwrcc;, or Incurred III
trade, and debts aSccTtalIei T." be worthless. hut rN'
amoun, 81 Interest," paid durin: the year. nrl
TIE amount paid for rent or labor 10 cni'
,ivate land. or to con nSt any 1thrr ons.
ness from which Income II derived; Inc an'ouhl
pII for 'hr rent Of the house or premises ocCuile'
~ a'r"sidencc for himself or his t,nil'%. ana ".
amount pail out Tor usual AMI ordinary tclnliis. Su
deduction shall he made for any aul"nit pau out lOi
new buildings, permanent improvements. or Mi'c''
mlcnts made to Increase the ralucof any properly oil
estate. RI, A., a.,
hCrrIuh.furc provided shall H. assessed upon tht
gains. PROFITS, and Income for the year etllhS on
the thlrty-iirst day Of DScs,ansf nS ii peeT SrI shall
lie levied on the Inst day Oi NLtcil. c's,tccn huilLvo
and srventy.onea AMI eighteen huiidrcl ann S,NrntN'
two, and BE- due AMI a yable IN or belore.tne ihiriiriI
J,y OF Anil in zach OF SiIi years, Amt In addition
tn any sum annually due and unpahl al'cr uic tllf'
tieth tiay Of April. AMI Tor ten days arcr notl~t hny
demand thereOfby the collector. there shan DO lcf:eo
and collected, AZ a penalty. The n'm Of Ave per GEM,
UNI on thu amount unpaid, AMI interest on sal,
amount at the rate Of one per vellthm yer Num-
from the time the same became iue, eNcept nom lht
estates Of deceased insane, .: i~nso.vyiii ptISoi's; :,
SIC. H.. Aai6s U JHrtha snartsa; inm 1t ,S Sns
gross incuiue during the preceding: Year cNc'cicu
two THOUSAND dollars, 10 make ali frnirr a l'.tI,
Oh Or beivrG the .ay designated ny IiM, ~ Y " H.
gross amount oil his Income, :aiIIs, AMI rroitn u,
aforesaid: but not Including ia" alii"nlh reeve
finn any CORPORATION whose officers. rs atllotl.sN
By law. withhold and Pay as ', p "p SSn.%IO pnI'
by such corporation, nor that pO!tion o: Tue SALARY oi
pay received, for services IN the Sivi, mll'at!, na,aI
or other setvicc Of tile tnitSi States, OF as senator
,eprrsrnta,lyr or delegate In Congress. RON wlici
tax has been drluctsi, nor the Wages VI minor chlln'
nrn not received: a'ri every guardian anu truscfi
executor or administrator, ana any prr>ol ac,lns
In any other iiductaEy cal'icits!o or asa r"s,e'u, aSI ~
Income, gains, and profits from am hilShcsS, ltauet
Or profession carried ON In the Uultei States, or irul'
rents Of real estate situated therein. sil.. ,naNs ''p,
render a return as aforesaid to The assistant ASSESSOR
OF the district In which h. resides OF the amount o.
income. yaiiIs AMI pruntS Of any minor or person ioI
whom he acts. The assistant asssssJr sian ielu,ls
party rendering II, and may Increase the hiilouht OF
any return, after notice TO such party, u lie la
reason TO believe tina: the same Is uniersta;eL. IN
case sny person lhacin; Il grosS Income rs above, OIL
two thousand dollars uT more, snail iirE'rc: or rrtlS9
to MAKE and render such rct;rn, or SHAH render n
iaisc or fraudulent return. the a>sessoror the ASSISTANT
asSsr sOr shsl,makc Snch return. lcc0rti'lG u the cst
ininrn,at!Umhe can obtiin 10y the examination %; said
person. or OF his books or accounts. cor BY ANY other