New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-11

dividends. interest, or coupons Ttcel"cu
from other corporations whose offlcers are
authorized by law 70 withhold a per centum
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 ard paid on dividends, IN
terest, Or coupons so received, may De de-
Quoted from TIE 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, snail make
and render TO the assessor or assistant asses
sor of the district in which such person has
his office for conducting the business ct such
corporation on or before the tenth day OF
the month following that IN which any uNl-
dends or sums of money become due or
, payable as aforesaid, a true and compete
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 ard OF taxes as alofc-
said. And for any default in the making or
rendering of such return. with such decl;tra-
! ton annexed, the corporation SO III default
| shall forfeit as q penalty, tie sum OF one
! thousand dollars; and in case of any default
II making or rendering said return, or OF
any default in the payment OF Jhe taS as
| required, or OF any part thereof, the assess
nIcnt 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 Il further enacted. That
sections one hundred and twenty. one hun
dred and twenty-oue enc hundred and
twenty-five, and one hundred and twenty
| three Of the act Of June thirty. eighteen
| hundred and siXty-foul, entitled An act
| to provide internal revenue 10 support the
| Government. to nav 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 six-y-scven.
shall be construed 20 impose tie taxes
therein mentioned 10 the first day OF August
| eighteen hundred and seventy. but after
that date no further taxes shalfbe levied
or assessed under said sections :
and all acts and parts Of acts relating TO the
taxes herein repealed. aud that all the pro
visions of said acts shall continue III full
| force for levying and collecting al taxes
properly assessed or liable to be assessed,
or accruing under the provisions OF former
acts, or drawback the right to which mas
| already accrued or which may hereafter
and continuing liens, fines, penalties. and
fortcitures incurred under ard by virtue
thereof. And this act shall not be construed
to affect any act done. right accrued. or
penalty incurred under former acts. bat
every such right IS hereby saved. And Tor
CARRYING out and completing all proceedings
which have been already commenced or that
NAV be commenced to enforce such fines.
penalties, and for.eitures. Or criminal pro-
ceedings under said acts, and for the pun
| ishment of crimes OF which any party shall
| be or has been found guilty.
| SEC. Is. And be it further enacted, That
| the President IS hereby authorized 10
annex to, and unite with each other. two "r
more adjoining collection districts, When
ever in his opinion i viii reduce the eX-
| penses OF collecting the internal revenue.
without impairing the efficiency Of the ser
vice; and thercupon shall retain hut one
| collector and one assessor for such en-
lareed district And the President is also
authorized to consolidate in Ike manner. a;
| his discretion, any tWD or more adjoining
supervisors districts. and 10 retain or ;tp
point one supervisor Tor such consolidated
, district.
SEC. Io. And he + furr'le- enacted, Thai
as soon rs practicable AFTER The passage o.
this act the number Of assistant assessor,
employed shall d" permanently reduced ny
the discharge Of all officers or that class WHO
are assigned specially 20 the asseSsluelt O
any taxes which shall have been aboliShe,
by law: and the Commissioner OF Interna
Revenue shall be required further to reduce
the number OF assistant assessors Ill pro
, portion to any reduction OF The service o
assessment which has been made. or lnal
, hereafter be made, by tie .epe'l Of any
portion of the internal taxes.
SEC % And be il further enacted, Ina
section siXty-seyen 81 an act approved july
| thirteen. eighteen hundred and siXty-siN
entitled IAN ACT 70 reduce internal taxa
, ton and 10 amend an act entitled An at
= | to provide internal revenue TO support tn,
/ government, To pay interest on the ruhil
r debt, and Tor other PURPOSES approved
June thirty. eighteen hundred and sixty
| four" be amended by inserting after tin
| words that il any case .lvIi or CRIMINAL.
the words ..at IayI o. IN cGuitv;' also. l.,
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 ether form OF action eXcep
!. as hereinafter provided" also, by insertin:
| after the words Tor il II We're commence
: by capias." the words following: ''or by an.
, | similar form OF proceeding by which Il pei
sonal arrest IS Grdrred,'
I SEC. 81. And be y further enacted. Tha
after the thirty first dag otIDecember, eight
? cen hundred and seventy. in lieu Of Of I'll
duties now imposed BIZ law ON the article
l hereinafter enumerated or provided Tor in
. | ported from foreign countries, there shat! b
levied. collected and paid the following du
1 ties and rates OF duties. that is to say:
} On teas o. al kinds. fifteen cents pc
| pound.
On coffee Of al kinds. three cents pc
!. pound.
On cacao. or cocoa, .wo cents per pound
On cocoa leaTeS Ur shells, one cent pc
pound.
7 On ground or prepared cacao, or coco;
, | five cents per pound; and or chocolate, seEe
, cents per pound.
; On all nlolasses, five cents per gallon.
| On tank bottom strip Of sugar-cane juice
! mclada. concentrated melada, and conce,
? trated molasses, one and 0nc-haif cents pe
| pound.
t On all raw or rGuscoyado sugar not sJ0v
{ number seven. Dutch standard in colov, On
t and three-quart9r cents per pound
t On all raw or plusrOvado sugar ab0V
| | number seven, Dutch standard in color, al
a on all other sugars not above number ceI
8 Dutch standard il color, two cents pc
: pound.
G On all other sugars aboye number %,
| Dutch standard IN color, and not .:Dov
Z number thirteen, Dutch standard i. cello,
j two and one quarter cents per pound.
On ali other SUGARS above number +'li'
p teen. Dutch stanGardin color, and n,t aao,
- number sixteen. Dutch standard il coo.
f two and three-guarte. cents V'r pG.tnt.
n On all ether sugars above nuENH" -
-. teen, Dutch standard il color. aH,. 10
i above number twenty. Dutch standard /
color three and oaG~.iUarter gents r.
= pound.
/, On all suears above number "weI,-I
i Dutch standard in color, and an al refine
= loaf. limp, crushed, powdered and gran