Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-18
Approved. July II. $50.

h hi III ! s% .nintS section Of the act entitled An
act 10 provide Internal revenue 10 SuPpG., Nv M
ernmcni. TO pay interest on inc puon Mr ISo, ..i ~
hundred and slxty.f0ur. a. amended oy ses.on nine
Of thc Internal revenue act approved july uilleTi,,
~elgc,ecn hundred and siSIyii r.ys y a. act APPROVED
March two. eighteen hundred anu slxtSSsNshSp ~,
AMI Inc same are hereby. revealed; but unlsae shai,
NV On brewers imposed by said section, or the spec
iaitayes Imposed by the act approved Juiy sweiity,
eighteen hundred and siSty-eisnI, enu,Su ~ s ~
Tor other purposes" Or thu acts ancndatory thereof:
SEQ. 2. Asd be IL Jsrtho eaaeted, That on and
amer the lrst day Of OctOhcI, eighteen huhureu anu
s.Sen;y. ihc several taxes on sales imposed by the
Internal revenue laws now In force, saving ana OK.
crptin. such taxes on sales ~ are BY oSistlns Jaw
So manufactured tobacco, snun. cigars, forelgn ana
domestic distilled spirits, ami wilts. lmPosel ny sala
act. approved July twenty. eighteen n1nursd aha
SiNty-eisht. and acts anlcndatory thereof, o. anu tue
same ar0 hereby. repealed. =,
SIC. J. Had be 10 further o,deted. That on and
after the nrst day OF Oetober. eiyhtesn harsirca anu
laws, now In force. herein specified. be, anu the same
are hereby, repealed, namely: Oh Articles mscncNulc
4; the special tax Oh boats, bargcs anu mas vi gsa-
cics and SUGGESTIONS; on passports; and on Srossrs-
Src. 4. Asd be IL farther ssaetsd That on and sfcr
tho flrsi day or,E,obcrc eighteen hundred andsepeuty,
IN. stamp tax Imposed Ia schedule Is on prom'lssory
notes ior a less sum than one hundred dollars, and on
| rrSriptS for any sum oiniotcy, or Tor Tue pasIicut "
aS ,snE,:i ani preserved fsh, be. and the same are
hereby, repealed. And no stamp shall be requlr.I
upon the transfer OF aSslsnmcito Of u niortIase. wneie
N or The instrument IL secures has been once duly
stamped. And the proprietor or propr,etolso ?. ~,
tIcIrS uamaiin said scheduled, VITA shan turilsh nus
or their own die or design for stamps to be used c.,
uscislly for his or their own proprietary articles. shall
uc allowed the following COMMISSIONS. hAhiclS VI
amounts purehnssi at one Time hnHss u, no ',oI i .'t uve Der
crutum: AMI OH amounts over i've hunlred uollhrs'
ten per crntum on the whole amount purchaser.
Proriir,L, That lncller or friction matches, a1 S,, ~,
the place Of manufacture for export 10 q io.sisn
| country without payment OF tax. OF nilSlhg sI'ihps
thereto. under such rules ana svms = mr.scr,Is. AMI
all provisions oIeSltlng laws inconsistent he'e"'eh
arr hereby Repealed. ~. .,o,
one hundred AMI hity-eisht of the act cniitl,d An
act to provide Internal revenue to support uhe goN.
crnment, to pay interest on ING publ, !ro', n ,S, r y
hundred and sINty-four. AZ amended BY section inne
OF this internal revenue act, approved July tihrteSn'
eighteen hunirSl and siNty-siS. b., anu Is neseDS;
amended by striking out the woris my dollnrs
In the second provlso, and i,isTrtin: IN lieu thereol
the following: double the anIOut Of tax remaining
uupaki, but la no case less than nrn dollars; also,
by Striking out the words "siNty.six" In the thini
provso. AMI INSERTING IN nsa thsrrol .he wvtIs
"ssven;y.o,,e; Also; ey sai ~ S ou !, T n Iisu ihsrs,
SIC. 4. Andor Il Jsrthsr esaeted, That .hcre shall
b. iavIcd and collected Annually, aS hereinafter pro-
vtieL, for the years eighteen hundred and seventy
and cichlcSa hundred s.venty-Onc, anu no longer, a
tax o; two and oneiialr per celilum upon the SI,,ls
PROFITS, AMI income Of every person Residing ~ the
United States, AMI Of every citizen OF the Uhueu
States residing abroad. derived iron any source
whatever, whether within or without tho Onted
states, except as hereinafter provided, AMI n like TAX
annually upon the gains, pfonts, anu income uerlNei
nom any business. trade. or profession earrleion III
the Unltel States By any pcrSOn reidlnH, without
The Unitej States, ami not 4 citizen thereof, or from
rents oi real estate within the United states owned
by amy person residing without the United States
- - =. 4. ar Hh.rpnf
SEC. !. XsI be il G4Tthsr ssdcisi: That IN estl'
mating the Ialus. profits, and income OF any person.
there shall DC included all Income dorlNci rom AN,
Kind of property, rents, interest received or accrued
upon ~allnoteS. bonds. and mortgages, orothst lOInlS.
OF In iebtedness bearing Interest, whether pSiu OF IL'
n cool and collectahl-. interest upon notes, bofsis,
or other securities Of the United States, ana the
amount oil all premium on gold ana coupons tne
gains, profits. and income ofany business. profession,
traIc. employment, oftic~, or vocation; Including
any amount received as salary or pay Tor services III
the civil. military. naval. or other seISlee VI w
UniteSl States. or a. senator. representative or uele'
cate In Congress: except that portion thereof rom
whi,h, under authority Of acts Oi ConIress previous
hereto. 9 tax Of nvS per sSa sIInn ~ S!' tsc p rsiS, U mi
proats, whether dlvhied or not. Of all companies. .,
partnerships. but not including the amount nceivei
from any corporations whose officers, as authoflIcI
hv law. withhold any pay III taxes u per centum OF
the dividends male, AMI OF Interest or coupons pnld
by srch corporations profits realized MitNin us
wears previous 10 the year for which Income Is cstt
mat.si; the amount Of sales Of live stock. sugar,
wool. butter. cheese, pork. oeei. mutton, ,S or c, nr".
ductIOIlS, being the grOwtho r produce Otthc estate VI
such person, but not Including any part thereoi CON
slnei directly by the family: AMI all other gains,
pIuIiS. and Incouic drawn nom any source whatever,
but not including the rental value Of the holnrrtcnd
used or occupied BY any person; or Ss ms ian,,.y; u
SEC. 4, duI be Il further eadcicd, That illlltaly OF
naval men ,Ons allowed TO any person under the laws
Of the UnlteI States. anu the sum OF two thousand
dollars oI the gains, profits. uirl incume OF any Irr
son, shall b. exempt from said Income tar, III
the manner hereinafter provided. Only one dcdnc'
tion II two Thousand dollars shall be made iroih t,r
aggregate income Of all the members OF any family
COMPOSED OF one or both parents and one or more
minor ~chiLiryn. or OF husband and wife; but when u
wife has by law 4 separate income. l-yond the con-
troll OF her husband. AMI Is living separate ail apart
from him. such deduction shall then bc niadelr9mh et
IncUn,.. siins. and profits: anl guardians AMI trns.
tee. shall lie allowed to make the deduction 10 iaNur
OF each ward ar beneficiary except that In cLSeO vi
two or more wards or benenciaricsc Comprised In one
family, havin: Joint property interest. only one dc
I'm. ,Ir,, shall DC male In their favor. For th" pur.
um,, of allowing SIlI deduction from the Income OF
any religious or social community holding al thSlr
property and the income thereirom Jointly and ~
common. each live or the persons COMPOSING suSn
society. ami any Remaining fractional nenlher o.
such persons l,ss ,l,n I'VE over saen S,@Ilp
ari u deduction OF two thousand dollars
shaiI be allowed for each OF said families.
s%aoar.iicS, now due and nnpaii. shall BE- assessed and
collected nc, orIin: TO this provision. except That tne
deduction shall be only one Thousand uoaarS '"r any
SE,;, y. lni be 10 tTrthsr "sdcted. Ilat IN amIl-
iInn 10 the exemptions provided In the preretiinr
section. thers shall DC r SSa nrSa" i, ITU Un,Io mn STATE
county, ami municipal taxes pahi Dy nm within lnc
wear, whether such b. owner. tenant, or nlortSaser:
arising from frs. foods, ~Shipwrcck, or incurred III
trade, AMI debts a~crtained To be worthless. but OK
Guiding all estimated depreciation OF values ~. "
TIE amount paid for rent or labor 10 Su-
tivate lanI. or to conduct any other onsi,
mess fom which income n derived; the hillonh,
md for The rent oil the house or premises occupied
as n residence for himself or his family, ana ne
amount pail out for usual AMI ordinary repairs. 10
new b~ulLllnsS permanent improvements. or Dett.r.
nicn,s made TO increase the valueo any property Ut
SrS. 10. And be Il farther enacted. That the tux
herrInbciprr provided shall be AsscsScd upon tue
sains, profits, and Income for the year ciliing on
the tbirty-iirst day OF December next preceding the
time for lcN wing and collecting said tax. ami shall
AMI scvcntv-nnc and eighteen hundred aud seventy.
two, and b. due and payable on or before,the thirtlcth
dy OF April In each Of said years. And In addition
10 any sun annually due nnl unpaid after tic thir.
ticth Lay orApril. aud for ten days after notice am
,icilai.i thcreufby the collector, there shall be levied
ani collected. a a penalty. the sum or i've per cent.
um ON the amount unpaid. AMI interest on said
auIount ut ths rate OF one per ccntum per. nonth
ftnm, the time the same berallis dus, cNeSp. ln",h 'he
SEc. n. Had be IL further eHaefed, Tnat II Shau
b.. the duty u every person Of Lawful axe. Whose
grU<S Income during the preceding year exccc1cu
;wo thousand dollars, TO make and render u return
on or before the day designated by law. tothc assist
ant ASSESSOR OF the district In which lie rcflics OF the
sross amount OF his income. gains, and pronts ts
aforesaid: but MT Including the amount receiver
fr6m any corporation Whose officers. ~ nllthorik,I
by law, withhold and paw a. taNcsa per ccntnm VI the
dividends made ami OF the Interest on coupons pail
by such corporation, nor thAt portion OF the salary or
nav received, for services In the civil, mlltnrS, naval,
ar other service Of the United States, or A. senator.
representative, or ,irlrgatc In Congress, nom which
tax has been lie luctel, nor the wages Of minor child.
rem not r~rccivei; and eyefy guardian and trustee.
executor or administrator. AMI any person acting
In any other fduciiry capacity; or asa resident agent
for, or c~npartncr OF, any NONRESIDENT allen, deriving
INCOME, salnS, and profits from any business, trade,
ug profession carried On In the Clltcd Slater, or IRON
rents Of nal estate situated therein. shall make ami
render 4 return a. aforesaid TO the assistant aNsessdr
III the district In which he resides of the amount OF
income, IainS ami pToItS Of any minor Or PERSON for
whom lc acts. The assistant xssessor shall require
party rendering II. AMI may Increase the amount oi
any return. alter notice to such party, II he hts
REASON to brhc,e that the same h understatcd. in
case any peCSon having n gross Income - above, OF
two thousand dollars % more, shall neglect or refuse
to make and render such return, or shall render a
falls, or fraudulent return. the assessoro orr the assistant
aSsSr>Or shall make such return. according to the bed
inioTnia,iouh h. cano1tIin by the examination olSiid
pNrSDn, or Of his books or accounts. or by any other
evidence. and shall aid. as 4 penalty, to the amount
OF the tax due thereon, my per centum In all cas's
of wiiliul neglect .. refusal To make And rnder q re-
turn. AMI one hundred per ccntun In all cases OF q
talSl or fraudulent return having been rendered. The
tax anil the addition Thereto ~ penalty shall Ike az
scsAtl and collected In the manner provided for IN
cases OF wlllful neglect Or refusal 10 render q return.
or N rendering a false or fraudulent rrXrn. But no
penalty shall ic assessed upon any person. for such
nexlect or rrIusal. or for making OF rrndertuy q false
/ ~ Fraudulent rpfurn q yrcnt after rra.Onahle notice