Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-21
LAWS OF The UNITED STATES.

or OF the district, aud his decision thereon, unIeSs re-
yersed BY the Commissioned vi Internal Revenue,
shall be final. The form. time, and manner OF pro-
ce,,ilngs, shall he subject To regulations to be pre-
scTibed by the Commissioner Of Internal Revenue.
am NH In HI HI avn avn b SS N I az 81 sn SSaf sIsu:I npS' or au Svexi.
shall be permitted TO declare, under oath. that he,
or his ward, beneficiary, or principal, was not pos
10 be assessed according 10 the provisions OF this act;
or may declare that an Income tax has been assessed
and paid scwhere In .hr same year, undef nutitori..
" ofthe United States, upon his Income, gain ~
profits, or those Uf his ward, beneficiary. or princi.
pq, As required by law AMI II the assistant assessor
shall bc satisfied Of the truth Of the declaration, such
person shall tiereupon be exempt FROM Income tax
SEc. H.. HID b. IL JiTthtr enacted, That consuls
OF foreign governments WHO m. not cltlEcnS OF the
Imposed BY thls act which ,a,y sedcrived nom their
Official emoluinents, o. 'rDM property In foreign
eountrins: horideti. Thai ..e governments which
emliion 10 consuiS Of the United States.
SEC. u. Aad be IL ynriher eadel sd, That there
shall be levied and collected for and during the year
one-half per centum on the amount OF all Interest or
coupons paid oil bonds or other evidences VI debt Is
sued and payable IN Oile or more years alter date. by
any of the corporations In this section hereinafter
enumerated, AMI Oh the amount Of all dividends Of
earnings. Income, or gains hereafter declared, BY tly
bank, trust company, savings Institution, INSURANCE
BIKE coRpsny. canal navigation company, and slack.
water company, Whenever anu wherever the same
shall be payable. and To whatsoever persian the same
may be dIe. Including non-resLients, whether Gu.
gems or ALIENS, aud on all undivided prOllis OF any
such corporation, which have accrued AMI been
earned and added To any surplus. contingent or other
find. AMI every such corporation having paid the
tax ~ aforesaid. Is hereby authorized TO deduct aid
withhold from any payment oil account OF Interest,
coupons. and dividends an ainorn' equal 10 tue TAX
oftwO and One-half per centlm on the sLIls and
the payment to the United States. AZ provided by
law, OF the amount Of tax NO deducted from the In
teTest, coupons, AMI dividends aforesaid, shall as
charge the corporation tom any liability ir that
amount ofsaidih;cresi coupons, or diriicn claimed
a. due to any person., except III cases where sslu
corporations have provided otherwise by az express
contract: Provided. That the tax upon inc niyiaemas
I'll such dlvidenis ure payable. either Ia money or
otherwise; and that the money returned by mutual
Insurance. COMPANIES to their pollcy-hollcrs, hilu Tile
annual or scnil-annuul Interest allowed or pai,: to
the depoSltorS In savings banks or slHiliss lnst,tu.
tlons, shall not DC considered ~ di'ti"Ius' anu tlnt
when any dividend Is made or lntereSt as Aforesaid
Ia paid, which Includes any part OF the surplus or
contingent fund al any corporation when mas been
aSsessel AMI the TAX paid thereon. or which Includes
any part OF the Dividends. Interest or coupons re-
ceivel from other corporations whose officers are al-
thOrIEcI by law j. Withhold II per ceillnni on the
same. the amount VI tax 10 paid on That portion Ol
the surplus or cOriirgcnt fulni. and the amount OF
tax which has been withheld and paid Oh dividends.
Interest. or coupons 50 recvlSei, may DC ucductcd
nom the tax on such dividend or Interest:
SIC, IL, be 1. further sadcted. Thatevcry per-
son having the care or management OF any corpora
lion liable ~ be taxed under the last preceding Sec
HON. SHALL lnhkG hnu INUIt ~ VIC uSNfssOl VI NAVY
ant aSSrssoi OF the district In which such person hus
his office for conducting the DiisinSSI of such corpOr-
alton. on Or before the tenth day0i the month follow.
Ing that In which any dividends or sums Ot nlnfey
become due or payable az aforesaid, q true anu com.
plete return. In such form as the commissioner ul
Internal Revenue may p~rescrlbe, OF the amount OF
Income aud profits anl VI taxes Us Aforesaid and
there shall be annexed thereto u declaration Of the
presllcnt, cnSllier, or treasurer or Clr corporation,
under oath, that the same %contalns 9 true ami com.
plete.Aocount OF the Income y dprDhts anl OF taxes
a. atorSSiL. And ir ANY defanit, In thu making or
rendering OF such return, with such declaration an
ncxeL. the corporalioiso u default SSa, ioii",t; rs u
case of any default In making or rendering said re-
turn. Ur VI any default 10 The payment of the tax Ms
c%oiScctIon or the tax aud penalty shat he In accord.
ance with thu general provisions Of law In Other cases
Of neglect AMI reIusal.
one hundred and twenty. one hundrei AMI twenty;
one, oIlc bupdfed and twenty-five. and one lhhdrvd
aud twenty.three OF the act Q: june thirty, cights',i
hundred and sIxty-folr, entitled An act to provide
internal rGr.hus 10 support the government. TO pay
Interest on the public debt, and for other purposes
as amcnNied, by the act Of July thirteen; eighteen
hundred and ~sixtysiS. and the act Of March two,
eighteen hundred and Slxty-Scvcn. shall be construed
to lmp0se the taxes therein mentioned TO the irSt
day o. August. eighteen hundred AMI seventy. Gn,
s,ssei under said SECTIONS: AMI all acts and parts OF
acts relating to! the iaScs herein, repealed, nlii thad
II The provisions Of SAIL acts, shall continue In iull
Grce f1r leyylig and collecting all take. properly as
Hessfd or liable 10 be assessed, ar Accruine under the
prov siohs OF former acts, or drawbacks. the right to
which has already accrued or walch may hereafter
accrue under said acts, aldnr Maintaining anl con;
tlnulng liens, npes, penalties, and ilrtCIturcal Incurred
under ani hy ylrtle thereof. And tl!is act shall mol
be construed TO affect any act dom, right ACCRUED, or
penalty incnrrPd. under turner acts, bnt every such
.rHht j. hereby saved. An. Tor Sdrryi'ls OUT anu
eoInltrtlitg all ptoees,linIs which nsvs teen s,.Sa n
sucd fines, penalties. unh fOil.itIlrrs. or criminal pro-
Seelings under said acts. and for the punishment Of
crimes OF which any party shall he Or has beca found
Vullty-
SEc.. u. AadSs aIarihsr enacted. That the Pres
-Ldsnt lsherrby authorized To annex 10, aud uIlite
wIlh each other, two or mere adjoining collection
tnsrets, Whenever IN Ills eplnion Il viii reduce the
expenses Vi collecting the lntrri.sl rry"n,c, without
intalrIn. the efficiency OF me service. and t''vre-
Iur such enlarged district. Ani the President u also
authorized TO consolidate In Ike manner, ~ his DIS
cieIion.a any two or more %a)olnins superNts9rs ais.
trlct% AMI TO retain or appoint Ole supervisor lot
such consolidated district.
SEc. ~. ASd IL IL further enacted, That as soon
~ practicable alter the passage ~ tliiSact me mum
Der Of assistant aS-es,ors employed shall be rcrnia.
nenlly reduced by Ia. ,ilscharsco Of all officers ui that
class wau are assigned specially to the assessment Of
ANY taxes whbih shall hars lrcn abolished. hy Law;
anl the Commissioner Of Internal Revenue shall bc
rr,luli.+l i,uti,ar to r'-liIse tie number Of assistant
asS.ssorz In proportion, To any TcdIctuf., OF The SCR
Vice Of assessment which has been made, or may
hereafter Dr. made. BY the repeal IL any portion Of
the Internal taxes.
,SGc. -. AAd BE- Il further enacted. Tltat ScslIon
SiNty-Scvrn u An ac' approved Jn'r ilirt,"h,
NlEllttH HlutIS 81 nI = -NlA. NV ~
rrinrr Internal taxation, airl iu amend an act en-.
tile! An act to provide internal revenue To snplInrt
the government. TO pay lntercs. Oh the public debt
anil for other purposes approved June Unity,
eighteen hunIrci anl slSty.four," b. arnenicd by H.
scTtIus after the wnrlS "tllst In any case, civil or
criminal the Toris "at law or In equity al>o. by
inserting alter the y6rIs rlr the suit werc con-.
mcneed H. the court below by summons" the woris
following subpoena. petition. or b. any Sllicr FORM OF
ssrtinr after III. worls e or II Il we're commenced BY
~caliias," the worls follow lux: "Or by any slililar
form q proceeding BY which II personal arrest Is Of
%,er'a!."
thirty .iIrst day vi Drcenll': eighteen hundred mil
seventy, Ia llrl VI NJ the I,i.1 now lmpOs'rl by law
on the articles hereinafter "E''acratrd, or provided
for Imported nom f~nr''rr cs'''.irirS, there shan Ia.
lcvlrI. collected, aud paa ''g .I!lSwiiIs duties airi
rates al duties. tliut L. =" saw
On coffee 0f all kintlS, three cents per pOuini.
OntrAcAo. az cocoa, two cents lprr pOunl.
On cocoa lraveso or shells. one cent per pullih..
On ground or prepared cacoa. or cocoa, nv" cents
per pound: and OH chocolate. seven cents lEf pound.
On all ilulaSSrs, tiNr cents per gallon. |
TN tank.bottoin syrup Of s'lgar zane lhlcc. iielmln'
melaLa, and concentrated niOlasses,
pur AMI un"halI cents per pOuihl. |
On ali raw or muScUvul0 sugar not above number
81 ven. Dutch standard In color, one and thrceqnaitri
On an raw or muscOvadO sugar above number
Dutch sianArc In color. aId nll o:hrr sugars
not above number ten, Dutch standard Va color, wv"
On ali other sugars above number pumbcr ten.
Dutch standard In color. aud not above number
Dutch standard In color, two and one
On all other sugars above number thirteen. Dutch
standard In color, AMI not ab0N" number sixteen,
Dutch standard In color, twoand ,rrc-Iuar,cr cents
on all other sugars above number sixteen. Dutch
standard In color, anu not above number twenty, |
Dutch standard In color, three urd ono quarter cents
per pound. |
on ali sugar above number twenty, Dutch standard |
In colsr, AMI on oil refneti Loaf, luinn, crushed, pow.
'lcIed and granIlated sugar. -four cents per pound: Pro- |
rided. That tho secretary u the Treasury shall, by |
be taken by Inspectors from the hoSShcai, box. or |
other package, In such q manner ~ to represent u |
true average OF tie contents Of the package, aud
from 9 sufficient number Of packages Of the same
on which the classification Il made shall DO a ialr
average In quality Of the sugar Imported unler that |
and the classification shall b. atJudgcd on the \
Imnortri IN casI. or lakes sbr,I IN. marcel distinct.
By the custonl..Inusc wcgher by scOrlu. the figures
on each ;ackage; Irorided. That all strip
Of sugar, syrup 0i "iear-cane juice, nitlaia, conccn,
trsted lHclHda, o. Concentrated l~nolaSs,s, entered
United States.
On ali wines Imported In casks. containing not
more than twenly.;w per centum Of alcohol, and
valued ut not exceeding forty cents per gallon,
cents pr gallon valued ut over forty
tents, and not over oir dollar per gallon. sixty cents
per gallon; valued NJ over ole dollar per gallon, one
per centnm al valorcnl. |
On wines vi all kinds, imported IN hotties, AMI no,
othcr~iss herein, provided fur, the same rate lrr
gallon ~ wines Imported In casks, but all hotties
one quart or less than One quart, and
more than one pint, shall BE- held TO contain one
quart, and all bottles containing one pint nr less shall
~ held to contain one plnt. AMI shall pay In addition
Ihrce cents for each bottle.
On champagne AMI other sparkling wines. In bot.
les, six dollars per DOZEN bottles containing each
not more than one Quart and Dlurc than one pint:
fltV.0 .lnllaIz mr. ,LasIsu luttlps rnutHllIpr naI |