The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1870-10-06


poration, nor that portion Of tue salary Or
pay received for services IN Lhe civil mili-
.tafY, naval, OF other service Of the United
States, Of as senator, reprcsentatiVe, or
delegate In Congress, from which tax has
been deducted, nor Che wages Of minor
children not received; and every guardian
and trustee. executor ot administt atcr aud
person acting,in any other Gduciary ca-
pacity, or as resident agent for, or ccpart-
Ener Of, any nonresident alien, deriving
Income, gains. and profits from any busl-
ness, trade, OF profession carried on ~ tho
4 United States, or from rents Of real estate
situated therein, shall make and render q
return as Aforesaid 10 The assistant assessor
otthe district IN which he resides Of the
amount Of income, gains; and profits Of
any minor Or person for whom he acts.
The assistant assessor shall require every
such return to be verified by the oath Of
the party rendering it and may increase
the amount of any return after notice 70
such party, IL he have reason to believe,
/ that the same Is sunderstated: In case any
'kperson having a gross income as sboye q
two thousand dollars or more, shall meg
lcct or refuse to make and render such fe
Turn, or shall render . false or Fraudulent
return, The assessor or the assistant assess
sor shall make such return, according To-
the best information he can obtain by the
examination Of said person, or Of his
books or accounts, OF By any other evl-
dcnce, and shall add, as penalty, to the
amount &c the tax dine thereon, fifty per-
centum in all cases Of willful neglect or
refusal to make and render d return, one.
hundred per centum ID all cases Of false
or fraudulant return having been rendered.
The tax Snd the addition thereto as pen
ally shall be assessed and collected in,the;
manner provided for in cases Of willful.
neglect or refusal to render a return, or Of
rendering false or fraudulent return:
But no penalty shall be assessed upon any
person for such neglect or refusal, or tor
making OF rendering false or fraudulent
return, except after reasonable notice Of
the time and place Of hearing, to be rogn-
lated BY the Commissioner of Internal
Revenue, SO Us to give the person charged
an opportunity to be heard: lSroviSed,
| That'no collector, deputy collector, assess
or, or assistant assessor shall permit 70 be
published in any manner such income re-
turns, or any part thereof. except, such
general statistics, not specifying the names
1 Of individuals or Arms, as he may make
public, under such rules and regulations
I as the Commissioner d lniArn1l ftnFenuo
shall pfeAefl1g.
SEc. 10. Aad Y tiIyil.ef ei.dclea. That
when the return Of any person Is INCREASED
1by che assistant assessor, such person may
lexhibithis books and accounts and be per-
1 niitted TO nroge and declare, under oath,
the amount ofincome liable TO be assessed;
4 but such oath and evidence shall not be
conclusive ofthe facts, and no deductions
/ claimed in such. cases shall be allowed tiii-
til approved By the assistant assessor, Any
person may appeal from the assistant as
SCISSOR. in such cases, to the assessor Of the
district, aud his decision thereon, unless
reversed by the Commissioner Of Internal
Revenue, shall be final The form, time
and manner Of proceedings shall be subjecsi
to regulations to be prescribed by the
!, Commissioner ofInternal Revenue.
$50. 13. 4sd Js u fl .tlter enacted, That
any person, in his own behalf oras such
iduciary or agent, shall be permitted TO-
declare, under oath, thhtshe, or his ward,
beneficiary, or principal was not possess
4 ed Of an income Of two thousand dollars
liable to be assessed according 70. the pro-
visions Of this act; or may declare that an
Income tax has been assessed and paid else
where in the same year, under authority
lof the United States, upon his income,
gains, and profits, or those Of his ward,
beneficiary, or principal as required BY
llaw; and IL the assistant assessor shalt be
4 satisfied Of tho truth Of the declaration,
|such person shall thereupon be exempt
from income tax in che said distaicE
SEQ. IA, AndJe ttI.farthef enacted, That
consuls Of foreign governments who are
4 not citizens ofthe United States shall DO
exempt from any Income tax imposed by
.lthis act which may be derived from their
official -cmoluments or from properties IN
Iforeign countries Prottded, That the
governments which such consuls may rep
resent shall extend similar exemption TO
consuls Of the United States.
Ssc. 10. And6ea tsp'tsercnGcted, That
there shall be levied and collected for and
during the.year eighteenhundred and sew
!! gntv-ohe A tax Of two aud one-half per
slcentun on the amount Of all interest or
coupons paid on bonds or other evidences
of debt issued and payable inione or more
i years after date, BY any Of the corporations
lin this section hereinafter enumerated and
on the amouat Of all dividends Of earnings,
Income, orgaihs hereafter declared, by any