New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-01
NEW ORLEANS REPUBLICAN, TUESDAY, NOVEMBER l. 1870.

which has been assessed and the tax paid
thereon, or which includes any part OF the
dividends, interest, or coupons received
from other corporations whose officers are
authorized by law to withhold per centum
on the same, the amount OF tax so paid on
that portion of the surplus or contingent
fund.- and the amount OF tax which has
been withheld and paid on dividends, IN
terest. or coupons SO received, may be de-
Quoted from the tax on such dividend or
interest.
SEC l6. And be it further enacted, That
every person having the care or manage,
| 1nent of any corporation liable to be taxed
| under the last preceding section, shall make
| and render to the assessor or assistant asses
| sor of the district in which such person has
| his Office for conducting the business OF such
| corporation, on or before the tenth day OF
the month following that in which any dlvl-
| dends or sums of money become dNe or
| payable rs aforesaid, Il true and complete
return, in such form as the Commissioner OF
Internal Revenue may prescribe, OF the
amount of income and profits and of taxes
as aforesaid; and there shall be
| annexed thereto q declaration OF
! the president. cashier, or treasurer OF
| the corporation, under oath, that the same
| contains true and complete account OF the
mcome and profits and Of taxes as atorc-
said. And for any default in the making or
| rendering of such return, with such DECLARE
| ton annexed, the corporation so III default
| shall forfeit. as Il penalty the sum OF one
! thousand dollars; and in case OF any default
in making or rendering said return, OF OF
any default in the payment OF the tax as
| required, or of any part thereof, the assess
mcnt and collection of the tax and penalty
shall be i'll accordance with the general pro
visions OF law in other cases OF neglect and
refusal.
SEC II. And be it further enacted. That
sections one hundred and twenty, one hun
bred and twenty one, one hundred and
twenty two and one hundred and twenty
three Of the act of June thirty. eighteen
hundred and sixty-tour, entitled IAN act
~ 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 eighteen hun
dred and sixty-siX, and she act of March
two. eighteen hundred and siNty-scven,
shall be construed to impose tue taxes
therein mentioned to the first day OF August
eighteen hundred and seventy. but after
that date no further taxes shall be levied
or assessed under said sections :
and all acts and parts of acts relating to the
taxes herein repealed, and that all the pro
visions of said acts shall continue i'll full
force for lcvving and collecting all taxes
properly assessed OF liable TO be assessed
or accruing under the provisions of former
acts. or draw backs the right to which has
already accrued or which may hereafter
accrue under said acts and for l1italnlng
and continuing liens, fines. penalties, and
forteitures incurred under and by virtue
thereof. And this act shall not be construed
to affect any act done, right accrued, or
penalty incurred under former acts, but
every such right is hereby saved. And for
carrying out and completing all proceedings
which have been already commenced or that
may be commenced to enforce such fines,
penalties, and torfeitures, or criminal pro
ccedings under said acts. and for the pun
i>hment Of crimes of which any party shall
be o. has been found guilty.
SEC. Is. And be it further enacted. That
the President is hereby authorized To
annex To, and unite with each other. two OF
more adjoining collection districts, when
ever in his opinion ii Will reduce the eX-
penses of collecting the internal revenue.
without inpairing the efficiency OF the ser
vice: and tlercupon shall retain but one
collector and one assessor for such en-
largcd district. And the President is also
authorized TO consolidate in like manner. at
his discretion. any two or more adjoining
supervisors districts, and to retain or ap-
point one supervisor for such consolidated
district.
SEC. 10. And be il further enacted That
as soon as practicable after the passage Of
this act the number of assistant assessors
employed shall hc permanently reduced by
the discharge of all officers OF that class who
are ASST gned specially to the assessment OF
any taxes which shall have been abolished
by law: and the Commissioner of Internal
Revenue shall he required further To reduce
the number of assistant aSsessOrS III pro
portion to any reduction of the service Of
assessment which has been made. or may
hereafter he made by the repeal of any
portion of the internal taxes.
SI,r ApI IN. ti,rt i,nr n,,a,.tc1 TN,ut
section siXtv-sevcn of an act approved July
| thirteen. eighteen hundred and >iXty-siN,
entitled AN act 10 reduce internal taxa
ton and to amend an act entitled An act
10 provide internal revenue to support the
! government, TO pay interest on the public
debt, and for other purposes approved
June thirty, eighteen hundred and sixty
four" be amended by inserting after the
words that III any case civil or criminal"
| the words lat law or in equity also. by
, inserting after the words IF the suit We're
| commenced in the court below by SUM-
MONS the words following: subpoena. pc
| tition, or by any other form of action except
| as hereinafter provided also, by inserting
after the words cor ii it were commenced
| by capias," the words following: "Or by any
similar form of proceeding by which a per
| sonal arrest is ordered"
SEC. 2lsAnd be it further enacted, That
after the thirty tirst day oflDecember, eight
| cen hundred and seventy, in lieu of OF the
| duties now imposed by law on the articles
| hereinafter enumerated or provided for i'm
! ported from foreign countries, there shall be
levied. collected and paid the following du-
ties and rates o. duties. that is to say:
On teas OF all kinds. fifteen cents per
| pound.
On coffee OF all kinds, three cents per
| pound.
On cacaO, or cocoa, two cents per pound.
On cocoa leaves OF shells, one cent per
| pound.
On ground or prepared cacao, or cocoa.
| five cents per mound; and Oh chocolate, seven
cents per pound.
On all molasses, five cents per gallon.
| On tank-bottom sirup OF sugar-cane uice,
melada. concentrated melada, and concen-
trated molissos, one and one-half cents per
| pound.
On all raw or muscovado sugar not above
number seven. Dutch standard in color, one
and threc-Quartcr cents per pound
| On all raw or muscoVadO sugar above
number seven, Dutch standard III color, and
| on all other sugars not above number ten,
Dutch standard in color, two cents per
| pound.
| On all other sugars above number ten.
Dutch standard i'll color, and not above
number thirteen, Dutch standard in color,
| two and one quarter cents per pound.
| On all other sugars above number thir
| teen. Dutch standard in color. and not above
number sixteen, Dutch standard in color,
two and three-quarter cents per pound.
On all other sugars above number six
| teen, Dutch standard in color. and not
| above number twenty, Dutch standard in
color three and oue-quarter cents per
! pound.
| On all sugars above number twenty