Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-09-23
1AWs AZ rHR rNIrRp STATES.

year, Nhetnor sucn % oHISitS J,rJrs the wear
srisinr nom Ar. foods, Shipwreek, Or tncurea
trade. and debt. iseertained g BE- woi y esiu ~! lie
Guiding al estimated depfeGss na nv, ~ yesr. and
lie amount paid ir rent. o. labor to sSE
tivate land, Or TO conduct any ~, S.ne lmO cunt
a. . residence for himself OF ha iamiy, = ~
amount paid out for usual and ordinary repair; -, "a az
nsS1 SaiIdln rssu p % improvements. o. better.
mentI made TO increase the value OF any pfope'S'f
estate. a.. e.,
hereinbefore provided shall be assessed UPON INC
gains, profits, and income for the year enaine on
the thity-nrit day OF December next preceoinR tnS
ST i:1 fSs is cn tSs s sna day sSy's q asre he sis.tsen hundred
and seyenty-one and eighteen hundred ena ssssnsy,
two. and be due and payable on or beforeHne tnit!,esn
TO any sum annually due and unpaid after me TINT
tleth day Of April, and for ten days Attr notice INC
demand thereofby the collector. there snAl DC Iev:ea
UNI on the amount unpaid. and interest on said
amount at the rate Of ono per eentum per month
from the time the same became due, ereept TON INC
SIC. Ii. Asdb BE- i Jsrtk~ enacted. That II shall
be the duty or every person OF lawful aSe. wn9se
gros. income during the preceding year esGee nrn
on or before the day designated by 4 70 the assisl-
ant assessor Of the district In which he resldes 81 tne
gross amount or his income. gains, and pronu
ulOICb1lu . " HOb lliNiAAlAA hS
from any corporation whose ofncsrs, a. antnoLliea
by law, withhold and pay as taxesa per centumo OF w
dividends made and Of the Interest on coupons paia
by such corporation, nor that portion OF the salaIy OF
pay received, for services In the civil. military. naval,
or other service Of the United States. or as ssnnto,.
representative. or delegate 10 Consres " m mEm e6iid.
rem not received; and every guardian and tru.tee.
executor or administrator. and any person actng
ior. or copartner Of, any nonresident allen. deriving
Income, gains. and profits from any business, trade.
or profession carried on In the United states. or from
rents Of real estate situated therein, shall make ana
render q return as Aforesaid TO the assistant assessor
OF the dIstrict In which he resides OF the amount oI
income, gains and profits OF any minor OF Person ia
whom he acts. The assistant assessor shall require
every such return 10 be verified by the OATH OF the
party rendering Il, and may Increase the amount OF
any return VI S., atI Sn ,b nSI tSs 20 see Il pnder.,s,ed. In
case any person having . grots income ~ aooss; ).
two thousand dollars or more. shall neglect or IeIuse
e make and render end, ,I9h , fs. s,,e,s Sa or s M assistant
ASSESSOR shall make such return. according tolne Oest
Information be can obtain by the examination oIsaIo
syidence. and shall add, As q penalty, TO the amount
OF the tax due thereon, nfty per centum 10 AZ eAses
Of willful neglect o. refusal to make AND renuer te,
turn. and one hundred per centuIn IN all cases %, =
false or fraudulent return having been rendered; Inc
tar and the addition thereto rs penaly snaI ~ a.,
sessed and collected In the manner pIoslaea = ~
cases OF gIlnul neglect or refusal to render q netuin,
or II rendering . false or fraudulent return. Dut no
penalty shall be assessed upon any person iot susn
neglect or refusal, or tor making E ., . .enSe,btnIs notice
ofthe time and place ofhenring, to be reRuiaNl Dy me
Commlssioner OF lnternSl Revenue, so rs 70 give Sne
p pfJsS r fntf No COLLECTOR deputy collector assessor, OF
asslstant assessor shall permit 10 be puDhsheo ~ hny
manner such income returns, or any pait kneie ~.
exeent such general statistics, not specifying tne
names OF indIvidualso or firms. as he may MAKE Puone
under such rules and regulations 4! the Coniiissloh'
er oflnternai Revenue shall preseri6c. A.
Src, II, And be u further enacted, lhat Hneu wy
return OF any person Is Increased by the ASSISTANT a.
SCISSOR, such person may exhibit his books ana &c.
counts and he permitted to prove ahu uecIale, unuIi
oath. the amount OF income liable TO DC assesaeu
hui such oath and evidence shall not be conclusive
OF the facts, and no deductions claimed In sueh caseb
shall be allowed until approH nee ~ rom oGs ii"dde decision
OF the assistant assessor. In such cases. to the assess
or OF the district, and his decision thereon, unless re-
ysrsSS !. b. the TSS' IarSl tI@e o. an. nd'i manner Of pro:
ceedIngs, shall be subject TO regulations ~ DC pre-
serfbed BY the Commissioner Of Internal Revenue:
SIC. Is. And Be u further n.aetsd. That any pei
son. in his own behalf, or rs such nduciaiy or agent
shall DO permitted to declare; under oath. Ihat nc,
or his ward. beneficiary. or principal, M not ,p pSIc
scssed OF an income Of two thousand 6oi ~ m, ,a aet:
or may declare that an Income TAX mas oeen 1870.
and paid elsewhere In the ame year, under autnoIi,
Y o!the United s y e. upon ss seH%s. S Or pfinci.
bal, as required by law; and fthc assistant AsSessoL
sshail be satisfied OF the truth OF the declaratlsn.s ucn
person shall thcreupon be exempt from income TAX
~ s iIs Il. AID Be- q furth4 ssaetsd. That consul.
Of foreign who are not citlLent on !nt
United s, a. 81, shall a, Be- SS fas% ms5 t e derived iRs If from t6eii
S Soas,M s'aI Pporidsa. That The ,ssoSsTnmeni. whlsl
such consul. may !e p tSs IIn sns,i s sn.tsu 'n'i'''
SIC. Is. And be i further ~endeifd. Tnnt tne!S
shall be levied and collected for and during the yea
eishsesp hGnd an,,m and a. 'e Eye sSS1St o a1 ali i interest )" Of
COUPONS paid az bonds or other evidences OF dcbl -
sued and payable In ono or more years atter aate .,
Enumerated. and on the amount Of all dividends O
earnings, income, or gains hereafter declared. Dy any
bank, trust company, savings Institution, insutanes
company, railroad company. canal company, tuIu
pike company, canal navigation company. andslach
water company, whenever and wherever the SAINT
shall be payable. aud TO whatsoever person INC saIis
may he due, including. non.resldsnl. Hhethet GU
Iens or aliens, and on all undivided prohts or an,
such corporation, which have accrued ana beei
earned and added to any surplus. contlnaonta or 9thel
tax a. Aforesaid, 10 hereby authorized TO deduct anc
withhold nom any payment on account OF Interest,"
coupons. and dividends an amount eqpaito me tal
oftwo and onc-half per centun on the hanlc and
the payment to tho United States. as provided B,
law. OF the amount OF tax 90 deducted from the In
tsrest. coupons. ana aiy ,sn5 .,S S'G IissIIIty 'n rr t Ss
amount ofsaid interest, coupons. rdlvidends. ehlme
Is due to any person. except In cases where said
c]ontTact: Provided, That the tax upon thc dividend,
or Insurance companies shall not be deemed due un,
I'll such dividends are payable. either 70 money o.
Insurance companies to tholr pollcy,holders, and tee
annual or semi-annuai Interest allowed or paid 70
;hS ds .Sa;I S6. y 70 soH.I3,rs s1 ~ al Vi sSxiss. and m' .ssi
when any dividend 10 made or interest a. Aforesaid
Is paid, which includes any part OF the surplus OF
contingent ss.nS asd dS ,Ss q az any psi ST .Ssreon, Or w which p iael UtSa
any part OF the dividends. Interest or coupons re
ceiyed from other corporations whose ocicers areau
thoriIcd by law TO withhold q per centuni on thu
am the ap1nunt 0f taI 40 Dnlu OH that portion o
the surplus or contingent iand, and the amount o
tax which has been withheld and paid on dividends
is.ess e or coupons pom d, 20 ,sSslT oT in mss Se a'aae'e'
SEC. Is. Andbsi IL further enaetsd, Thatovcry per
son having the care or management OF any corpora
ton liable TO Be taxed ulde. ne lait preceding see
ant assessor OF the district In which such person ha
his once for CONDUCTING the buslnsss or such cerpor
alton. on or before the tenth dayol The month follow
become duo or payable a. Aforesaid, . true and com
picte return, in such form a. the Commissioner o
Ipesms az. SiT p ) amy sSd p Sf ts1es a. az: aiSr sa.Idai AM Z
there shall be annexed thereto . declaration OF thu
president, cashier, or treasurer OF the corporation
under oath, that the same contains q true and com
piete account OF the income and profits and Of taxei
a. aforesaid. And for any default 10 tho making o.
rendering OF such return. with such declaration an
5 Ds5si,, .h .S s0. sD% ~ o 70 Y , aSs,.S,di ' ssIil Sn"e sSd Il L
case Of any default in making or rendering aaid re-
turn, or ofApy default IN the psymenta f the tax Al
e es3eeiHoi OF The s" al Kan and penalty shall b IN accord.
ance with the general provisions Of In other ease'
SEC. II. Mnd Ss q J.rth- saactsd. That section,
one hundred and twenty. one hundred and twenty:
one, one hundred and twenty-five. and one hundred
and twenty.three OF the act o. June thirty. eighteen
hundred and sIxty-four, entitled IAN act to provide
Internal revenue TO support the government, TO pay
Interest on the public debt, and for other purposes"
as amended by the act OF July thirteen cyhtoen
eighteen hundred and statyseyen. shall be construed
10 Impose The taxes therein mentioned to tho frst
day Of August; slSh.ssn hundTsd nn 3. i ,syfsd but
sessed under said sections: and all acts and part. OF
acts relating to the taxes herein repealed, and that
all the provisions Of said aeu, anal continue IN full
sesed or liable 70 be a~ssssssd, or seeiuing under the
provislons OF former acts. or drawback. tho right 10
ws,sa s snss sT ssId , sssr aSa t Sr m nslSn %ay a asS eo1.
tnulng liens, nncs, penalties, and forfeitures Incurred
under and by virtue thereof. And this act shall not
be construed 70 afect .nylet done. right aecrued. Or
right Is hereby saved. And for carrying out and
completing all proceedings which have boon already
commenced or that may be commenced 10 enforce
such nnes. penalties and iarSejsures, o. criminal pro;
edMsa fSSish my Rsrty III b or has been found
guilty.
ident 10 hereby authorized 10 annex 10, and unto
with each other. two OF more adjoining collection
districts, whenever In bis opinion Il viii reduce Inc
expenses o., collecting the Internal revenue, without
!ppa' sSstl y a fI4 aSy q. 9 Sei tSs sst sSa se ses s.s sssSsr
authorized 70 Consolidate In like manner, at bis dis
cietlon. any two or more adjoining supervisor dis-
triets. and 70 retain or appoint ono supervisor for
such consolidated dlitrict.
SEC. y: AsaS g Y Ihrtls s.sasd; That =. soon
nently reduced by the Discharge OF oil onicers or that
cAss VINO arc assigned specially 70 the assessment OF