Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-18
LAWS OF HE UNITED STATES.

vcrseI by the Commissioner OF Internal Revenue.
shall be final. The form. time, aud manner OF pro
shall be subject TO regulations TO be pre-
scrlbed by the Commissioner OF Internal Revenue.
SEC. Is. And Be 10 further enacted, That any per
son. In his own behalf, or as such tiduciary or agent,
shall be permitted TO declare, under oatii, that he,
or his ward. beneficiary, or principal. was not pos
sessed OF an income Of two thousand dollars, liable
to be assessed according to the provisions OF this act;
or NAV declare that ali Income tax has been assessed
and paid elsewhere in the same year, under auth0rl'
" ofthc United States, upon his Income. gains. AMI
profits, or those OF his ward, beneficiary. OF. princi-
shall DC satisfied OF the truth OF the declaration, such
person shall thereupon be exempt from Income tax
In the said district.
Of foreign governments who are not citizens OF the
United State. shall be exempt from any income tax
imposed by this act which may he derived rom tnelr
oficlal cmolumcnts, or from property III iOnlSh
Presided. That the governments which
such consuls may represent shall extend similar eS-
empti0n TO eotSlls OF the United States.
shall be levied and collected for aud during tue year
hundred and seventy-one a tax "i TWO anu
one-haif per centrum on the amount OF All lntersst OF
coupons paid on bonds or other evidences Of debt ~
SIZED and payable In one or more years aitcr unte. ny
any Of the corporations In this section hereinaiter
and Oh the amount OF all divl1ehus i
earnings, Income, or gains hereafter declared, by any
bank, trust company, savings Institution, insurance
company. railroad company. canal company, tIn-
plke company, canal nArigatlon COMPANY ana su'en,
shall be payable. and to whatsoever person the same
may be due, Including noi-resltcnts, whether cll-.
zcus or aliens, and on all undivided profits OF any,
such corporation, which have accrued and been
earned and Ndded to any surplus. contingent or Other
fund, AMI every such corporation having paid The
t |Ith n sdp rom INV " T PAYMENT att ON account OF Interest,
coupons, and dividends an amount equal 10 the TAX
oftwo and one-half per ccntunl on the same; anu
the payment TO the United States, w provided by
law, of the amount Of tax so deducted nom the IN
terrst, coupons, and dividends Aforesaid, shall dis.
charge the corporation from any liability Tor ulat
..,. .R nj .t la a nFIlAIlplls rllillIl
a. due TO uiiy pcrsOn. except In eases where saiu
corporations have provided otherwise by an express
contract: Proridcd, That the tax upon the dividends
ofinsurlnce companies shall not bc DEEMED due tli-
al such dividends are payable, either la money or
otherwise; and that the money returned by mutual
annual or senii-annual Interest allowed or paid To
the depOslt0rs In savings banks or savings iiisutu.
lions. hall not bc considered n dividends, anu That
whei. any dividend Is made or Interest ns aiOreSIld
Is paid. which Includes any part Of Tue surplus or
contingent fund Of any corporation winch mas Oeel
assessed aud the tax paid thereon, or which Includes
any part Of the dividends. Interest or cOupOiis re-
cciv,sl from other corporations l!use OillcorS afeau'
tlloriu1l by law to withhold u PER ccninnl on thc
same, the amount OF tax 80 paid on mat portion u
the surplus or contingent IuiIi, and the aill0llnt OF
tax which has been withheld AMI paid ON dividends:
interest, or coupons 80 received, may be deducted
nom the tax on such dividend or Interest.
SEr. IL. Andbe IL further rndctod, Tlatevcry per-
son having the care or management OF any corpora
ton liable to bs taxed under the last preceding Sc-
lion, shall make aud render TO tic assessor or assist
ant "a ss~sOt Ol Inc uistTlCl ~ WHICH, nhth pNiHpt haH
his ollce for conducting the bn>lnsS,of such cerp?r-
alton, on or before the tenth day OF the month Follow
INK that In which any dividends or sans Of money
become due or payable as Aforesaid, II true and COM
plcte return, In such form as the CoiIliIisSlOler Of
Internal RceeHue, iipay prescribe: OF The amount o.
Income and profits AMI Of taxos a. s,oiSSaIai anu w.
PRESIDENT, cashier, or treasurer OF the corporation,
under oath, that the same contains airiie aud COM
ptrte aseoahtcl ths Income and yS 4 A. an, n q ,ax g,
rendering Of such return, With sleh declaration an
nexcd, the corpontonso In defauh shnll forfef. asa
penalty, the sum OF one thousand dollars; and III
caSc OF any default In making or rendering said r.
turn, or VI any default In the payment 81 The TAX ~
required. or VI any part thereof. tho assessment AMI
auce with the general provisions oflaw In other cases
SIC. il. HaiGs R-1Lik,r enacted. That sections
me one haaIrsd snS twenty-five. and one hundred
AMI tweyky.thIee Of The acLoi June thirty. eighteen
hundred and slxty-four, entitled An act to provide
Internal tevcpue 10 support the government, to pay
Interest on the public debt. and for other phrposcs,"
as amended by the act OF July thirteen, clShteen
hundred aud .sixty-Axr and the act 81 March Two;
to Impose the taSes therein mentioned to The INST
day Oi August. eighteen huaircd and scyenty, Int
saaer that date no further tHNeS Shall D.. iev,sa o, ~;
AGO relating TO the taxes herein. repealed, niid thai
an the, provisions. OF SAIL acts, shall cQntinue ~ full
force fSr levy In and collecting al taxes properly A.
scssed or liable tobc assessed, or %scernins under The
pr,Sidons Offormer acts, or traYbAcRs. INC rlEhl 10
which has already accrued or which may hereafter
accrue under Kaid acts, and for maintaining AMI con.
fnuing liens. fncs, penalties, anal orfeluresinCnrrel
under nhd by virtue there0L AndUilS nct shall moi
be Construct to anect any act done. right accrued. or
penalty Incurred under former acts. hiil every SUCH
rixht ia herebys saved And for carrying out and
completing all proceedings which have boen already
eominonsei or That ma, may S ss SSnr,sii ST ,l M SsIU %ro.
cccdIngs under, said acts, and for the punishment o,
crfmCsOf which any party shall be or has been found
guilty. .,
hl,nIt n hereby authorized 10 annex 10. and unlie
with each snthar. two OF more sadJnlning collectoh
eSnrnss: OF eoiieeihig The Internal revenue, without
lrnpairtny the efficiency, OF the service. anu inere-
upon shall retain but Que collector 1ni 3ns asseSior
authorize to consolidate iu like uianner, at his DIS
cIetIon, any two or Wore alJolnir& supervisors us
tricts. and TO retain or appoint one supervisor LOT
SIZE IL. Imi be Il Jprihrr enactrd, That rs soon
as practicable after the p!s>,Sc OF thlsast thcnnnl'
her otiiSistant asSeSSofs employed snan DC perlIa.
ncntly. reduced By the LkchaIs cnt all officers VI That
class who are assigned specially, to the rScSsilclt OF
any taxes which shall have been, abo'flIch W Jaw;
AMI the Commissioner " Internal Rovcnae snail "
required further to rrluce the number OF hslssint
nSscSSOrs In proportion 10 any reduction oi Inc scr-
vice Of assessment which has been male, or may
hereafter b. made, by the repeal OF any portion OIL
tho Internal taxes. . Fl. ID. f#.-a
SEc. %. Aad BE- u further enacted. That section
sixty.seven 81 an act approved July thirteen.
cIghteen hundrc1l AMI siSty-Six. cntitcd, An act ="
rpSl0Cp lntprnll tlNatlun, anu W ull'lt ui " w
titlci An act To provide Internal revenue to support
the government. 10 pay Interest on tue public 'irnt'
AMI and for S,hsr % IG nnI .s aPPt%sISs s am Ss |, ' by n:
srrtinx after the words that In any cpSc, civil or
criminal" the woris "at law pr IN equity" also, by
inserting after the words 'if the SUIT wer" COM
mcnc,si in the court below by SummonS." tine words
following: subpoena, petition, or by any other iornl OF
action except az hereinafter pr0vFdcd; also, ny ~
cunIas'" the words follon Ing: "or by any similar
form OF proceeding By which a personal arrest u or
dercsl."
Src. q. And B.. Il further caaci,d. That nlcr the
thIrtN-firSt ,lay OF December, eighteen hundred anu
seventy. In lieu OF u the duties now Imposed by law
on tho articles hereinafter enumerated, or PROVIDED
for Imported lrom foreign counIIlss, Their Tl.an y,
lcvlel, COLLECTED, and pail the ionowllS "u'''s III"
rates 81 duiieS. that IL 10 sar:
ON teas OF all kinds, hlrcn cents per pound.
On coiIec Of all kiirls. three crnt.pcr l'"nid.
On'cacaO, or cocoa, two CENTS per pound.
Oncoeoa leaves0r shells, Onc cent per pound.
On ground or prepared cacOa, or cocoa. i've cents
nor pOuuri; and on chocolate. seven cents Icr pound.
on all n,olasscs, i've cents per gallon;
On tank-boltOnI syrup Of sugar cane mice ilelala'
concentrated meln'ia, AMI concentrated hioIaScf'
one AMI Onc-half cents per pOuThi. ~
On all raw or mnScovadO sugar not above ihllIbcr
seven, Dutch Standard color, one and thrccquatcr
in II, INV or muscoyado sugar above number
seven, Dutch Elanarr IN color. aud all other sugars
not above number ten, Dutch standard IN Color wv"
On ali other sugars above number num.rr ten,
Dutch standard In color. and not above number
thirteen. Dutch standari In color, W and one
On all other sugars above number thirteen, Dutch
standard In color, ind not above number sixteen,
Dutch standard In color, twoandthrct-1narterceh cents
per pound.
standard In color, and nat above number twenty,
Dutch standard In color. thrpc and ono quarter cents
On ali sugar above number twenty. Dutch stapdanl
In cols.. ami on all refined LOAF. lump. crushed; POW
drrcland graduated sugar four celiS per pouid; FRO
ridsd, That the secretary OF the Treasury silnul, ~
regulations, prescribe ami require that samples SHAH
~ taken BY Inspectors. from the hoglIcad, Don, OF
other package, In snch q manner ~ 10 represent a
true average OF the contents OF the package, AMI
frvm a SUFFICIENT number OF packages OF the same
mark In each ami every invoice, 80 that INC samples
on which the classification II made shall BE- u lair
average In quality Of the sugar Imported nn'i.cr tnat
mark, and the classification shall b. adJliIscti on the
entire mark accordingly; and the weights OF sugar
Imported In casks or boxes shall h. marked distinct
Is By the custOm-holse wrighcr by scoring the figures
inielibly OH each PACKAGE; IrOridsd. That all sirnp
Of sugar, syrup OF susar-cane Juice. nlelada, concen.
tntgl nclada, or concentrated niolasSes. enlcrvSl
under the nane VI h0lasses, shall u iorieiicd 10 the
unitel States.
ON ali wines imported In casks. containing not
morr than twenty-five per centuln Of ALCOHOL, anu
valued ut not exceeding forty cents per gallon,
cents, and not over one dollar per gallon, sixty cents
per gallon: valued ut over one dollar per GALLON, one
dollar per gallon. and In addition thereto twenty-five
per centum al yalorem.
ON wines 1f all kinds, Imported In bottles, AMI not
otherwise herein provided for, the SINE rate pr
containing one quart or less than une quart, ami
more than one pint, shall b. held to contain oHr
luart, and all bottles containing one plntVr less shall
he held TO contain one pint, aud shall payln additioh
three cents for each bottle. ~
On champagne and other s~parslln: wines, In bot.
tN.s sIx .lnIlaF t.sr tln1nu lntllpS containing euCh