Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-14
LAWS or HE UNITED STATES.

rersed by the Commissioner OF Internal Revenue,
hall be mail The form. time. ei,d manrerSa p =
,crIbeI by the Commissioner OF Internal Revenue.
SEC. Is. Aad be IL farther endcted. That any per
son; IN ms OVID osn,n' 9s s ~ nnicr oat6. mat he,
Or his ward. beneficiary, or principal wM not pos.
,csSed Of ali income OF two thousand dollars, lap.e
10 be assessed according TO the provisions OF this act;
NAV declare that an Income tax las been assessed
and paid elsewhere In the sanie year, undel authoIr
" Of the United States, upon nls income. gains. MY
nronts. or those OF his ward. beneficiary. or princl.
as rcauired By law: and II the assistant assessor
shall be satisfied OF the truth or the declaration, surh
person shall thcreupon BE- exempt nom Income TAX
y s sas i IA. XsI BE- Il 6srtk1 eaaeied. That conspls
foreign governments who are not ctlrens OF inc
StateI shall be exempt noni any Income uN
by this act which may bedcrlved RON their
official eIIoluments, or nom property ~ iorshn
countrirs PrOrided, That thr governments which
such consuls ma, represent shall extend sihliaT eS'
SEC, Il. had be 10 JtrthT enacted, That there
be levied and collected for and during the year
hundred and serenty-one u tax OF AMI
Der centum on the amount OF all interest OF
coupons paid on bonds or other evidences Of debt Is
sued aud payable In one or more years alter date, by
any OF the corporations I'D thi, sseHHn a n nerS,,hu "
Income, or gains hereafter declared, by any
bank, trust company, savings institution. Insurance
company, railroad company, canal company; iuril-
water company, whenever and wherever the same
shall be payable. and TO whatsoever person the same
may 10 due, including non-residents, whether. ciii-
Gems or aliens, aud ou all undivided profits OF any
such corporation, which have accrued AMI been
earned and added to any surplus, contingent or other
fund. and every such corporation having paid The
tax as aforesaid. Is hereby authorized to deduct AMI
withhold from any payment OH account OI interest,
coupons, and dividends an amount cqualto the tax
oftwo and one-haf per centim on.the same; am
Law, OF the amount OF tax no deducted nom the In
terest, coupons, AMI dividends aforesaid, shall DIS
charge the corporation nom any liability Tor that
aaN al r
A. due 10 any person, except In cases where said
corporations have provided otherwise by az cypress
contract: Presided, That the tax upon tile dividends
OF INSURANCE companies shall not b. deemed due I'M
Ill such dividends arc payable, either IN money or
otherwise; and that the money returned by mutual
Insurance companies 10 their p0llcy-holders, anu the
annual or semIaunual interest allowed or paid TO
the dcposltors In savings banks OF savings ilislit'l.
tons, shall not be considered as dividends, anu that
when ans dividend Is made or Interest as aforesaid
Ii paid. which Includes any part Of the surplus or
contingent iund Of any corporation when HAS Dcen
assessed and the tax paid thereon, or wlicit lneluucS
any part OF the dividends, Interest or coupons IT,
cciyed froni other corporations Whose officers arc ati-
thorlxed by law to Withhold & per cen.uin on the.
same. the amount OF tax no paid on tnat poi,on OF
tax which, has hecI withhold aIgi paid Oh dirtdeil'iS:
Interest, or coupons so received, may DC utuucteu
GSna is + Sd Ssi II 6Tthsr saac,sI. That every per.
son having tho care or management OF any corpora
ton liable to b. taxed under tho last p~rcceiing sec
lion, shall make and render to NE assessor OF assist.
III SANSt VI ~ y ~ w T'Nr 49,
his office for conducting the buslnSSS oil sucll corpor-
alton, on or before the tenth dayo the month lollow-
lns that In which any dividends or shmso OF money
become due or payable as Aforesaid. a true AMI com.
plete return. In Slch FORM as the commissioner o.
Internal Revenue may prescribe, OF The amount OF
Income and PROTESTANT OF taxes AZ alorrSalu; anu
thcre shall he annexed thereto u declaration OF the
president, cashier, VI. treasurer. VI, the corporation,
unlcr oath, that the name contains q true anl COM
pietsaccount O. the income and p'ct,s and 81 iaNes
renderine ofsnuch return, with sul declaration All
nexc,l, the corporation so In default shall iofieii, as
penalty. the sum OF ono Thousand dollars; NY" III
ease OF any default IN making Or rendering said re-
turn. or OF any dcfanlt In the. payment OF tue TAX az
required. or Of any part Thereof, THO assessment auH
ance with the general provisions Of law In other cases
Of neglect and refusal.
SrC. H. And be u further enacisd, That sections
one humdSvl and twenty o,ns hMn'Gri anu twrn,y;
one, one hnudred and ~ enty.two. pill one llililirctl
aud twenE-thrre ofStlla act otJune thirty. eighteen
hundred adld sSty,four. eItitled 4 act to provide
Internal revenue TO support the government, 10 pa,v,
Interest OH the public debt end Tor other p'lrp3scs.n
as amended by tile act, % July thirteen, eighteen
hundred anil slxty.six. md the act Of March two,
eighteen hundred and sisty-rcScn. slai DC coilstruSl
10 lmpoN, the taxes therein mentioned to the ilrSt
day vi August, eighteen hundred ami seventy. hut
AFTER that date no further taxes shall III levied or ~.
Sssed under said xcilons /: and ail acts anu parts oil
acts relatin, To the taNss hrrcin. repealed, aild ma
all the provisions Of said acts, shall continue III iull
iorce fot .cyyipg and collecting all taxes property as
srssed or liable to w assessed, or accruing nnIcr t'r
DTONlNOIA vi uIlu uNlNt W y 49, tf' - ~
which has already accrued or which may hereafter
accrue under said acts. aud for maintaining ami con,
tinuins liens. dues, penalties. ami ottcitnrrS lncutrci
be consInedto affect any act done, right accrued, o.
penalty incurred under former acts. but every such
right Is hereby waved, And for carrying out anu
completing al PROCEEDINGS which have been already
commenced or that may be commenced to enforce
such tinrs. pcnAtles. and forcltnrcS0 or criminal pro.
cecdings under said acts, AMI Tor the punishment o.
~crntrsof which any party shall be or has been iounu
RnhtH H ".H L" ""- # L.
r Sec, Is. And be il farther enacted. That TIC Pres,
ktent Is hcreby authorized To- annex 10, ami unite
with each other, two or. mere adjoining COLLECTION
dIsirlcts, whenever In his opln!"n II VIII rcLuc, tir
expense Of collecting the internal ~reNeilnc. wilIoni
lmpaIrIng thu efficiency Of tho service, aud there
for aich enlarged district. And the President u also
authorized " consolidate In like manner, NJ ms Us
f%cietlon, any two or more adjoining SUPERVISORS DTS
trlctS AMI to retain or appoint onc supervisor Iof
such consolidated district:
Size. ~. lad be il further enacted, That AZ Soon
rs practicable after tic passage OF thisact tue mum
Der OF assistant nSSeSSorS employed mail Dc ncrllt
uentiy reduced by the discharge VI all Vliicors Ui thai
class who are assigned specially ~ the assessment ui
any taxes which shall have been abolished by law;
ani the Commissioner of Internal ilevrnre shall lr
required further TO reduce. The number oi ASSISTANT
assessors In proportion TO any reduction OF the ser
vice of assessment which has been hEGle, OF niaS
her afer h.. made. by the repeal OF any portion al
the internal taxes.
SEE. 81. lad BE- Il further enacted, That section
sixtyScyen Of an act approved July thirteen,
eighteen hundred AMI siSiy-siA, entitled, 'Ah aSt 70
reduce internal taxation, and To amend an act en-
titled An act to provide Internal revenue 10 support
IN. government. to pay interest on the public debt
s sS5 for S SslsT P% .ns *; y.f snRrSSf Be amended ScsaS ' TE Il,
srr,iny after the words that In any case. civil OF
criminal" the words at law or IN cIuity: Also, by
Inserting after the words II The sllit werr COIN
mcncad In the court below by summons" the words
following: subpoena, petition, or by any OTHER form Oh
ac:.ul except uS hereinafter proridcd;' also, hy. ii'
ssrtLI: after the words or n II were commenced by
,.,.I,y - tlnA u,nr,la allowing. "Or by ANY similar
form ~ proceeding hy which u PERSONAL arrest H"f'
dercd." aH .
SIC, 81, aud be Il further enacted. That after the
thIriy.lrSt dav Of December. eighteen hundred and
seventy. in lieu OF OF the duties now imposed by Law
On the artieics hereinafter enumerated or PROVIDED
for imported rom foreign countries. there s'ial IL
levied. collected, and paid tho following duties and
rates of ,lniir>. that Il 10 Slv:
ON teas Of ali kinds. fifteen cents per pound.
On coffee Of all E'nl., three rents lGr p"yni'd.
Ontcacao, or cocoa, two cents per pound.
On cocoa lcaycS or shells, one cent per pound.
On ground or prepared cacoa. or cocoa. i've cents
per pound; AMI on chocolate. screlicrnts per Pohh''
On all mOlasscA, Ave cctIts per gallon.
ON tank-bOtt0m syrup Of sugar cane lillcc, nlclada,
concentrated mclada, and concentrated molaNscS,
one and onehalf cents per p"hml.
On all raw or muscOvadO sugar not above nniiDcr
seven, Dutch standard In co.0r, one and three quarter
cents per lOulnI-- Z
ON nil raw or muscovado sugar above number
seven, Dutch stanarc In color, AMI all other sugar.
not above number ten. Dutch standard IN color. TWO
cents per pound.
On all other sugars above number humber Ten,
Dutch StAIpIari In color, and not above hnnlci
thirteen, Dutch standard In color. two and one
quarter cents per pound. q,
On all other sugars above number thirteen, Dutch
standard la color, and not above number sixteen,
Dutch standard In color, twOandt hrec"lhartcrceii
per pound. =.
On all other sugars above number sixteen. Dutch
standard In color. anu not above number twenty,
Dutch standard In color, three ami one Iuartcrcciits
per pound.
Oh all sugar above number twenty, Dutch standard
In coler. and ON all refined Loaf. lnnr. crushed, pow.
derrd aIld st .Mua,cd sugar, iour cclis per pound; FRO
ridsd, That the Secretary Of the Tfcasnry stIaIl, by
regulations. prescribe AMI require that samples shall
b. taken BY Inspectors from the hogsIcal, box, OF
other package, IN such u manner A. to represent q
true average Of the contents Of the package. aud
from a sufficient number OF packages OF tho same
mark In each and every Invoice, so that the samples
on which the classification l. male shall be a f,ir
average In quality of the sugar imported under thai
mark. and the classification shall bc ndjndged on the
entire mark accordingly; and the weights OF sugar
Imported In casks or boxes shall be marked distinct.
~ by the custOIn.hnise wclghcr by scoring the figures
lndellbH on each package; Pror.dcd, That all siTup
otsugar. syrup Of s,lgar-caneJ Juice, hicladH, coilceIl.
trated melada. or concentrated mOiasScs. entered
under the Iamco OF mOlasseS. shall b. forfeited TO the
United States.
On all wines imported In casks. containing not
more than twenty-five per ccntnni Of alcohol, aud
twenty-five cents l-r gallon; valued at over iUrty
cents, and not over one dollar per gallon, sixty cents
per gallon; valued At over one dollar per gallon, one
dollar per gallon. and in addition thereto twenty-five
per cciItum al rnlOrcm.
On wines OF all kinds, imported In bottles. and NOT
otherwise herein provided Tor, the same rate per
gallon N wines imported In casss, but all bottles
containing one quart or less than one quart, AMI
more than one plnt, shall bc held To contain one
uuart, and all bottles containing one pint o: less shall
b. held TO contain one pint, and shall pay In addition
three cents for each bottle. D.E
On champagne AMI other sparkling wines, In bot
flpg slN hnlllFS nor IlpYpiI lAltlRs containing .alrl