The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1870-10-14

teen haBdred and seventy-one the special tAxee tu.
Fan act 10 provide Internal revenue 10 support ne
eovernnent, to pay interest on The goble oeos 40
SanSrrd and :. HsSenasd By sssios nine y
the Int rial revenue act approved Jay nInsen, -
teen hundred and .aD-six, and ss sHsndcd ey sseon
two of Ne Internal revenue act approved hafcn I'VE.
eighteen hundred and SIXTY bea md ne ssn p
are hsoy repealed but this act aha. not % sesa 70
mpossS By said see,ion. Or The sss.l t..ss mr.
by the act approved June twesy, sAshessn nanatso
distsa spiras ana tasssso. and for other psTposss
or tho acts anendatory thereof
SEC Az. ~ ssss hundred and seventy
The sales Imposed BY the internal rev
enue laws pow In force, saving and eneent ,n,n.
and the taxes on sales Of leaf Tobacco
tobacco snuff, cigars, foreign and domesuc asuLsu
.esnty. eighteen Sapdred and sziy-eisht. and .ssa
smendatory thereof be, and the srme are hereby ~
SIC. a. A.dssa t4,sAer .nsetsd, Th.t on and amer
the nrst day Of October, eighteen hundred ana seventy
the taxes imposed BY the iniern. reyenoe n,sS,
Ispsaied. namely ON articles In schedule the spe
eisi tan on bosts bsrres, and fat. on eEscsss ana
SIC. 1. And ~ q ErfAer snaetsd. That on and aner
the rst day Of October. eighteen hundred and
nass nv les sum than one hundred dollars and on
receipts for any sum u money or 70, me ~ M
sse s.s .ns .ss and the
By repealed And no stamp TAI sn. De ~ y,
the trssfer assignment OF mortexe, Willy ~
The instrument Il secures has been once duly
And tie proprietor or proprietor. Of articles named In
ssid schedule C. who shall his their o~ndie g.
design for s.s%ps q e ai .sa the
ing commissions, namely On amounts puIon.seus a.,
one time Q. nSs ss, nan pss and on
ave hundred Ten pr '.snr ar erection
matches. and cigar lights, and tapers, may be re.
moved nom the place of manufacture ior export 70
country ws1a. is. and az regulations
the Commissioner OF the Internal revenue may pre-,
scribe and all provisions Of existing laws Inconsistent
t ssc. s 1ss a. nrtaSr enacted, That section one
hundred and ny-elght Of the act entitled An act 70
On Ss pubic
po:es approved June thirty sishtsen ,
rsssrae sc, approved July thirteen eighteen hundred
and sixty six, be, and V hereby, amended by skns
out the ySTa; ss aSe.sc n.
the onount Of tax remaining unpaid, but IN NO ease
less than I'VE dollars :; also by striking ont me woHs
n IN s also By sns out
the words "sixtyseyen- IN the last proytso ana hser
Ing in lieu Thereof The words TNss there shall
be- levied and collected annually, as hereinafter pro
yided for the years eighteen hundred and seyen anu
tsx Of two and one-ban per centnm upon the rains,
profits, and income OF every person es ,, S,.,s
U.s sss: ana " any sS.sv
whether within or without the United STATES except
hereafter pseyasd and ds ss %% AMY Srs
ness trade. or profession carried on In The unittI
states by any person residing without the UnIe',,
sststs within the United states owned by any person
residing without the United States, and not eiien
SIC. 7. And BE- q further erseted, That in esti-
mating the gains, profits and income Of any person.
there shall be included all income derived noai any
Mind OF property rents interest received or accrued
upon ali noies bonds. and MORTGAGES or other forms
OF Indebtedness bearing interest," whether paid OF not
9th. securities Of the United States and the amount
Of ali premiums on gold and eoapons the gains profits
nnS ssS s e. any rSe s
received as salary or pay for services w ue en MIL
sry naval or o.heI service s,er.te In Congress
except that portion thereof nom which, under
i Of acts OF Congress previous isc' ,hs .hs,e NJ
any person Of gains and profits, whether divided OF
not OF all companies or partnerships, but not ncua.
Officers, as authorized by Law, withhold and pay y
taxes per centum Of the ldends made and of inte
s Or psa " sSs s.ss p9 rrs estate
which insos !. s.s@sied the s%oun, o. s.s: ofliy!
other meats hay and grain. fruits, vegetables or oheI
PROHIBITIONS being the growth or produce 81 the ,a.e
sumed directly by the famiiy and all other gains
profits, and income drawn rom any source Whatever,
but not including the rental value % me Homestead
SIC. s. Aad be u NriAer enacted, That military or
naval pensions allowed To any person a woe ,an e
sand dollars Of the gains profits and income OF any
person shall be exempt nom said income taS. n The
%S ,SousaSd dollar. shall &c made nom Tie .Ssesa
income OF all the members Of any family composer u
or 81 Fl SSs s% vi. Esd
separate income beyond the control of her husband
and Ing. :. .aa 'Es Sn Ssa
and prodts and guardian and trustees sns ce .,
lowed 90 make the deduction I'm favor OF eacn wMu
han eneia Ger
or benenciaries comprised In one nmiy, having yom'
property interest, only one dedacton Snail DC maze ~
In their favor. For the purpose OF allowing sAiu ue,
duction from the Income Of any religion. or social
community holding all their property and the incone
sous composing such society. and amy remaining rac-
tonal number Of such persons less than nNe over
deduction OF two Thousand dollars shall be allowed
for each Of said families. Any taxes on the ncomes'
shall be assessed and collected according 10 this pro-
vision, except that the deduction shall be only one
thousand dollars for any year prior 10 elxhteeh nun
sSc.s. And Ss q further enacted That In addition TO
the exemptions provided In The preceding seeton,
shall be deducted from the gains, pronts, and Income
OF any person all national State, county, and munc.
ipai taxes paid by him within the year. Ghether such
actually S sustained aarn lie year
floods shpwreck, or incurred In trade, and debts rs
depreciation Of vsues the amount Of interest paid
during the year, and the amount paid foI rent or sDoI
~ Sn, mses income sSS The paid iT
lie rent M The house or premises occupied resi-.
dssee ios h%sssf o. u: Eay. and tSe spSn., paid
shall be made for any amount psd for build.
ings permaBent improvements, or betterments made
70 sns M 1sS ftss r ssse.S That the ia,
herrnbefore provided shall be sssessed upon the gains
frst day Of Decenber nent preceding the time ioI
leyying and collecting sad tax, aud shall be levied on
the nrst day Of March. eighteen hundred and seventy
one and eighteen hundred and seyentS-two, and bs
due and payable or before the thiruem Gay W ApIu
annually s d due and unpaid amer the ihirteih day O
April, and for ten days sner notice and demand tne,eo
y ss me sum OF Ave per eenum on The amount
unpaid and interest said amount a the rate OF one
per cenum Per month nom the time ne sane oeos s
due, except hon the estates OF diseased insane or n
SEC. II. And ssa FURTHER ,.seted. Ts.. II shall b,
the duty OF every person of LAWFUL age whose gross IN
come during the preceding year exceeded two thou
sand dollars, maize and render return on or be
or Of The as.sisi in which he resides Of the gros,
amount Of his income gains, and profits As Aforesaid
pS1.sIcn ~H".s efcers. a. authorised by law. withhold
aud pay taxes . per cenium of the dividends made
% ae9 s hs, pes 90 II s sry Or pay
for services In the civil military, naval or other ser
tive, or delegate In Congress. from which tax has beer
dctuctsd nor the wages OF minor children not re
esysd and ever guardian and Trustee snS a,sr ~
dueiary capacity resident agent TOR or copArnei
OF any nonresident alien, deriving income, gain.
carried on In the United states or nom rents u rea
estate situated therein, shall make and render return
Aforesaid 10 the assistant assessor OF The district ~
which he resides Of the amount OF income, gans and
proats of any minor or person for whom he .ct Iht
assistant shall require every such return 10 bt
verified by the oath Of the party reDdering and may
se amount Of any retnrh after notice W seei
Arty, I've has reasops 10 believe that the same Is un'
derstated In any person having gross lpcomt
as above Of thousand dollars more, shall negec
or rrtuse 20 make and render such return, or sha
render false or fraudulent return the assessor or the
asssfant shall make such return, ACCORDING u
The bra informaticn be obtain By the e1amlnAuon
OF ssd person. or of his books accounts of BY any
Other evidence. and shall add, As penalty, % the
am.,unt OF the tar due thereon my per ccuum In all
cases Of will neglect refusal to make and render
return and one hundred per centum In all cases of
fsse frauent return having been renderet. The Tar
and the addition thereto penalty shall assessed and
collected In the manner provided pr In cases % wifa
pegleet or refusal 70 render retnn, or % rendering
false or FRAUDULENT retain. but no penalty shall be as
sesse upon any person for such neglect or refsal or
for maklnx or rendering false or ffsdulent return,
eseert aer n asonabe notice Of The time and place Of
hearing 30 be regulated by the Commissioned OF Inter
nal revenue 70 give the persoa charged An OPP
portunty 10 be beard: Prossdsd 1nss no couectof,
deputy collector, asscssor. OF assttane essssor shall
permit be poblished In any manner such income re-
turns, any part thereof except sch general stalls
tics specifying the names Of Individuals or nrns,
he may make public. under such rule and reguia.
tons as the Commissioner Of Internal Revenue snail