New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-18
- New 16Ri FuEspA7 40 ~

| which has been assessed and the tax paid
thereon, or which nicludes 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 tie 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. Fam
| SEC. is. 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 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 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 a declaration OF
| the president, cashier, or treasurer OF
| the corporation, under oath, that the same
! contains a 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;t-
| ton annexed, the corporation SO in default
| shall forfeit, as a penalty, the sum OF one
| thousand dollars: and in 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
ment and collection of the tax and penalty
shall be in 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
dred and twenty-One, one hundred and
| twenty-five. and one hundred and twenty
| three of the act of June thirty, eighteen
| hundred and sixty-fOur, entitled IAN act
| to provide internal revenue to support the
| government. to pay interest on the public
debt. and for other purposes" rs amended
| by the act of July thirteen, eighteen hum
| dred and sxty-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 pvO-
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
torteitures 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
NAV be commenced to enforce such fines,
penalties, and forteitures, or criminal pro-
ceedings under said acts, and for the pun
ishment of crimes of which any party shah
be or 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 or
more adjoining collection districts, when
ever in his opinion il 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 to retain or ap-
point one supervisor for such consolidated
district.
SEC 49, And be it further enacted. That
as soon as practicable after the passage of
this act the number of assistant assessors
employed shall be permanently reduced by
the discharge of all officers of that class who
are assigned specially to the assessment of
any taxes which shall have been abolished
by law; and the Commissioner of Internal
Revenue shall be required further to reduce
the number of assistant assessors in pro-
portion to any reduction of the service OF
assessment which has been made. or may
hereafter be made, by the repeal of any
portion of the internal taxes.
SEC. 90. 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
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 in any case civil or criminal
the words ''at law or in 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 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 per
sOnal arrest is ordered"
SEC 81 And be it further enacted, That
after the thirty-6rst 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 inn
ported from foreign countries, there shall be
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 bottom sirup of sugar-cane juice,
melada concentrated melada, and cOncen-
trated mOlasses, one and One-half cents per
pound.
On all raw or muscovadO sugar not above
number seven. Dutch standard in color, one
and three-quarter cents per pound.
On all raw or muscOvadO sugar above
number seven, Dutch standard in 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 in 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 one-quarter cents per
pound
On all sugars above number twenty,
Dutch standard in coIor and IN oil rolf aI