New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-26


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 centrum
on the same, the amount OF tax SO pald 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 I6. And be it further enacted, That
every person having the care or manage
ment 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 i'll which such person has
his office for conducting the business OF such
corporation. on or before the tenth Gay OF
the month following that in which any dlvl-
dends or sums of money become due or
PAYABLE as aforesaid, a 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 declaration OF
the president, cashier, or treasurer OF
the corporation, under oath, that the same
contains true and complete account OF The
income and profits and of taxes as afore-
said. And for any default in the making or
rendering of such return. with such declara-
ton annexed, the corporation so Ill CefaUit
shall forfeit. as a penalty. the sum 81 one
thousand dollars: and III case of any default
in making or rendering said return, or OF
any default i'll the payment OF the tax as
required, or of any part thereof, the assess
Inent 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, ore hun
dred and twenty-one, one hundred and
twenty-five, and one hundred and twenty-z
three OF the act of June thirty, eighteen
hundred and sixty four, entitled An act
to provide internal revenue to support tie
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-si1. and the act of March
two. eighteen hundred and siNtE-seven,
shall be construed to impose the 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 re pcaled. and that all the pro
visions OF said acts shall continue in full
force for levying and collecting all taxes.
properly assessed or liable to be assessed,
or accruing under the provisions OF former
acts or drawbacks. the right TO which has
already accrued or which may hereafter
accrue under said acts and for maintaining
| and continuing liens, fines, penalties. and
forfeitureS 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 ri ht is hereby saved. And Tor
| carving out and completing all proceedings
| which have been already commenced or that
ba cd IN, anfnrra 1Il.h
! penalties, and forteitures, or criminal pro-
cecdingS under said acts. and for the pIAl-
| i>hment OF crimes OF which any party shall
| be or has been found guilty.
| SRC 49, And he it further enacted. That
the President is hereby authorized to
| annex 10. and unite with each other. Two or
more adjoining collection districts, when
| ever in his opinion it will reduce the ex-
penses Of collecting the internal revenue.
| without impairing the efficiency of the SeI-
! vice: aud thcreupon shall retain but one
| collector and one assessor for such en-
| Jared district. And the President is also
| authorized 10 consolidate in like manner. at
| his discretion. any two or more adjoining
| supervisors districts. and to retain or ap-
| point one supervisor for such on>olidated
! district.
| SEC. l9 And be it further enacted. That
! as soon as practicable after the passage OF
this act the number Of assistant assessors
| employed shall pe permanently reduced 10y
the discharge OF all officers OF that class who
are assigned specially 10 the assessment OF
any taxes which shall have been abolished
bv law: and the Commissioner OF Internal
Revenue shall be required further TO reduce
the number OF Assistant assessors III pro
portion 70 any reduction of the service OF
| assessment which has been made. or may
hereafter be made. by the repeal OF any
| lnl'T iofl of The internal taxes.
| SEC. 20. And be it further enacted, That
section siXty-seven Of an act approved July
| thirteen eighteen hundred and siXty-siX.
| entitled An act to reduce internal taxa
| ton. and to amend an act entitled An act
| 70 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 in 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 .'or if it were commenced
by capias.' the words following: ''or by any
| similar form OF proceeding by which Il per
| sonal arrest is ordered
SEC. II. And be it further enacted, That
after the thrty-frst day ot1Deeelnber, 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 he
| levied. collected and paid the following du-
ties and rates of 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 or shells, one cent per
pound
On ground or prepared cacao. or cocoa,
five cents per pound; and on chocolate seven
! cents per pound.
On all molasses, five cents per gallon.
On tank-botUom sirup Of sugar-cane juice,
! mclada. concentrated melada, and conccn-
| tratnd molasses. enc and one-halt cents pei
pound.
| number seven. Dutch standard in color, one
and three-quarter cents per hd.
On all raw or mUscOvad0lyhga above
number seven Dutch standard in color, and
on all other sugars not above number ten
Dutch standard in color, two cents pei
! pound.
On all other sugars above number ten
Dutch standard in color, and not above
number thirteen. Dutch standard Ill 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 one-quarter cents pei
pound.
On all sugars above number twenty
Dutch standard ii color. and on all refined
LID Il nd