New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-22


on the same, the amount of tax so PAID on
that portion of the surplus OF 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 16. 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
aud render to he assessor or assistant asses
sor of the district iii 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 dlvi-
dends or sums of money become due or
PAYABLE ia aforesaid. n true ami complete
return, i'll such form as the Commissioner OF
Internal Revenue may prescribe. OF the
amount of income and profits and OF taxes
liz 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 declar;i-
ton annexed. the corporation so Ill Oefault
shall forfeit as IL penalty the sum OF one
cU0usanu dollars; and III case OF any default
in making Or rendering said return. or OF
any default in the payment OF the tax as
required, or OF any part thereof, the assess
lnent and collection OF the tax and penalty
shall be in accordance with the general pro
visions Of law III other cases of neg ect and
refusal.
SEC. Il. And be it further enacted. That
sections one hundred and twenty, one hum
dred and twenty-onc, one hundred and
twenty-five, ami one hundred and twenty
three of the act of june thirty. eighteen
hundred and sixty-toUr, 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, eighteen hun
bred and siXty-siX. and the act OF March
two, eighteen hundred and sixty-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taxes herein repealed. and that all the pro-
visions of said acts shall. continue III 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
forieitures incurred under and by virtue
thereof And thi~a 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
| carving out and completing all proceedings
| which have been already commenced or that
| may be commenced to enforce such fines.
penalties. and iorfeitures, or criminal pro-
ccediuo, under said acts, and for the pun
! ishment of crimes of which any party shall
| be or has been found guilty.
| SEC L. And be ii further enacted, That
the President is hereby authorized to
! annex to. 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 ser
| vice: and thereupon shall retain but one
| collector and one assessor for such en-
larged district. And the President is also
authorized TO consolidate in like manner. at
his discretion, any two or more adjoining
! Supervisors districts, and 10 retain or al-
| point one supervisor for such consolidated
district.
SEC Ia And he il further enacted. That
| as soon aS practicable after the passage OF
this act the number of assistant assessors
employed shall he permanently reduced by
| the discharge of all officers oi that class who
| are assigned specially To the assessment OF
any taxes which shall have been abolished
BY law; and tlA Commissioner OF Internal
| Revenue shall be 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 bc made. by the repeal OF any
| portion of the internal taxes.
SEC 20 And be it further enacted, That
section siNty-scven OF an act approved july
thirteen. eighteen hundred and sixty-slN.
entitled IAN act to reduce internal taxa
ton. and to amend an act entitled An act
to 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 i'll any case civil or criminal,
the words ''at law or i'll equity" also. by
inserting after the words ''if the suit were
commenced in the court below by sum
mons" the words following: subpoena, pc
tition, or bv 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: cor by any
similar form of proceeding by which Il per
sonal arrest is ordered"
SEC. u. And be it further enacted, Tha
after the thirty-first day ofiDecember, eight
cen hundred and seventy, in lieu of Of thu
duties now imposed by law on the articles
hereinafter enumerated or provided for I'M
ported from foreign countries, there shall b'
levied, collected and paid the following du
ties and rates of duties, that is tn say:
On teas of all kinds. fifteen cents pc
pound.
On coffee of all kinds. three cents pc
pound.
On cacao, or cocoa, two cents per pound
On cocoa leaves or shells, ono cent pc
pound.
On ground or prepared caoao. or cocoa
| five cents per Mound: and on chocolate, sever
cents per pound.
On all molasses. five cents per gallon
On tank bottom strip of sugar cane juice
meIada. concentrated melada, and concen
| trated molasses, one and One-half cents pc
pound.
On all raw or muscovado sugar not abov
number seven. Dutch standard in color, on
[ and three-quarter cents per pound.
On all raw or muscovadO sugar abOv
number seven, Dutch standard in color, an
, on all other sugars not above number ter
, | Dutch standard in color, two cents pc
pound.
, On all other sugars above number ten
Dutch standard in color, and not ahov
, number thirteen, Dutch standard III color
! two and one quarter cents per pound.
On all other sugars above number thin
- teen. Dutch standard in color, and not abov
!, number sixteen, Dutch standard i'll color
3 Two and three-uuartcr cents per pound.
, On all other sugars above number sll
!. | teen. Dutch standard in color, and 10
I above number twenty, Dutch standard i
color, three and one-quarter cents pc
y pound
, On all sugars above number twenty
4! | Dutch standard in color, and on all refine
: loaf. lump, crushed, powdered and gram
r lated sugar, four cents per pound: PROVIDE
+ That the Secretary OF the Treasury, shat
l |