Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-09-29
allIAwsor rHguNIrED STATES.

arising from nfet, MOODS, snnWreck, OF incu,Isu "
Guiding an estimated depreciation OF values; the
amount Of Interest paid during ne nys,r. sma
go amount paid for oI ssns Of sny la9 Sas,s 70 b s%i.
ness nom which income Is derived; the amount
paid for the rent Of the house OF premises occupied
e !ss!dsnes s9r hi%.sh "a q o ~ ,s% 1sc. Hna N! Nc
DEDUCTION shal be made for any amount paa on. iot
nav buildings, permanent improvements. or peter.
ments made 70 increase the value OF any properly OF
Sc. 10. qAsd Be u Isrt1Hr enacted, That the AZ
hereinbeforo provided shall Be assessed upon lne
gains. pronts. and income for the year ending On
the thirty-nrSt day Of December next preeedlng tnS
Zine for ievyins and collecting said tax, and shal
Be levied on the inst day Of March, elgsteen HUNDRED
and seyenty.one and slshteen nuhdrea s ,hs tS,rtIsih
day ofGpdl In each q SLd years. And IN addition
70 any sum annually due and unpaid auer tne UNI,
tieth day OF April. and for ten days aitsr nosiee and
and collected, a. 1 penalty. the sum Of nve per cent;
UNI ON the amount unpaid, and interest on sag
amount az the rate o. one per Ssnt Steopt from he
ESTATES OF deoeised, insane, Or insolrent persons;
Sre. H.; Lsd b. u yErfksr uaetsd, That u sna!
30 the duty q syssy Re- Rs' oTee Ss y..r 'eseseied
two thousand dollar, TO make and renaer = ,e,Isn
on or before the day designated ~ law, 70 rs Asss.
ant aAsersor OF the district In which he re'laes ol tne
gross amount Of his income, gains, anu pIonts az
Aforesaid; but not Including the amount received
SrSn, any Corporation whose o1icers, as authorized
,by law, withhold and pay astaSesa per GENUINE OF VIZ
by such corporation, nor that portion Of the salary or
pay received. for services ~ the ciyil. military, nava.'
or other service OF the United States, or as senator,
representative, or delegate in Congress, from wnien
IA mas been deducted, nor the wages fminor child.
rem NOT received; and every guardian and trustee.
executor or administrator, and any person aetlng
y any other Gdus ely Ssp.sliy; 81 is. Ssa s lfslae det iyf%s
income. eains. and profits from any business, trade,
or pross,:ion carried on n ths tnItsd st1,es; Or nom
rents OF roal estate situated therein, sam ., n asse. snq
or the district In which he resides OF INC Auioun' !.
Income. gains and profits fany minor or person ioI
whom be acts. The assistant assessor mail Ie9I H.
party rendering Il, and may increase tns ainonnt "
any return, after notice to such party, IL he has
reason TO believe maj tne SAINT ~ . y Rave of
two thousand dollars or more, shall neyleSt or leIuse
to make and render such return. or shnl rcnaer ?
nlIe or fraudulent return, the Assessor OF the assistant
IsSseSor shAll max such return, according 70 tne oest
Information he anobtain by the examination OF salu
person, or OF his book or accounts, or oy any olnet
evidence, and shall add, ~ Q penalty, 10 tne huount
~ the lax due thereon, my per ccntum In all cases
of wffrui neglect o. refusal TO mako and rendeI II.
turn, and one hundred per csntuni IN az easss T !
tax and the addition thereto as penalty shall oe as
sessed and collected In the manner provlaeu ISr la
cases or willful neglect or refusal 70 renaer . NV, ~
penalty sbaII be assessed upon any person tor snsn
Neglect or refusal, or for making or rendering a false
or fraudulent return, GNCBpl hlpS
ofths time and place ofheaI ing. to be regulated by the
Commissioner oflnternI Revenue. SO as 10 give Ine
peraon charged an Opportunity 70 1e nesISI tT or
axIstant assessor shall permit 10 DC publlsnca nany
manner such income returns, or any part mercy,
except such general ststlssies, hot specnE,n y, s smIe
under such rules and regulations as the commissions
er OF Internal Revenue shall prescribe; A..
SEC. Il. Aud b Y Isriher enacted; Lhst wnen ~, ~.
season, such person. may exhibit bis books ana vs.
counts and be permitted 10 prove and declare, unuei
oath, the amount OF Income nHP, Ho 70 he &c eoSslnsiS.
OF the facts, and no deductions claimed In such cases
shall be allowed until approved by tue essstant az
scssor. Any person may apes, IIoni ~ sn ~ sss"ss'
or OF the district, and his decision thereon, pnIessI
yerseI By the Commissioned OF Internal revenue,
snsdiI &c h', sS:ll be be- ,SbJeet to regulations to be pre-
scrIbed BY the Commissioners OF Internal Revenue.
SIC. u. Aad BE- u further enact %, That any per
sSaiI be PERMITTED TO declare. under oath, that he.
se.sea Of an income Of Two thousand dollar. liable
% Be assessed asserting Sc. IN Sn 60 ias p pro hI Sse 7, assessed asti
and paid elsewhere in the same year, under autnort,
~ ofthe United States, upon his income. gains, ana
profits. OF those Of his ware, Id ~ 9 ,Ss ,sai,i:n ~ assessor
shall be satisfied ofthe truth OF the declaration. sueh
person shall thercnpon be exempt from income YAK
h az. i Il. And Be- q further Enacted. That consuls
of foreirn Rovernments who are not citizens OF inc
United State shall be exempt ron any meSms - t ~
official emolunienti. or nom properly IN io!s,sn
couutrirs: Frorid<d, That the governments Wnlsu
such consub may represent shall extend Similar tx
emption 10 eonniis OF the United StatesS.
SIC. Is And BE- IL further tAaeted, Ihnt tncic
shall be levied aud collected for and during inc yea
eishsetp hundred and a. ss sSe SIonSt az Al interest eM OF
coupons paid on bonds or other evidences OF deot Is
sued and payable in ono Or more years arer oate, =!
enumerated, and on the amount OF oil diytdends o.
earnings, income, or gains hereafter declared, oy any
bank, trust company. savings institution, lnAutanee
Dixie company, canal navigation company, and slack.
water company, whenever and wherever the same
shall be payable. and 10 whatsoever person me sans
Iens or aliens, and on al undivided profits OF any
such corporation, which have accrued ana DeeI
earned and added to any surplus, contingent or other
tsI a. Aforesaid, Is hereby authorized TO deduct and
withhold nom any payment on account o. interest,
coupons, and diyidends an amount e9Ss' 10 .ne "a. .nI
the payment 10 the United states. az provided oy
Law, OF the amount Of tax 90 deducted nom the In
charge the corporation from any liability for that
amount ofsaid Interest, coupons. or dividend claimed
Is due e any psT n+nriS ssSs ePse ~ ! Iasf ~ an express Se.s
Contract: Provided, That the tax upon the dividends
oflnsursnce companies shall not be deemed due M
~ such dividends are payable: eiinsr - ~ MONEY nIS Sr
v " y hiHA tAee ~ a'S"N
insurance companies 10 their policy.holdera, And tnc
annual or seml-annual Interest allowed or paid to
tho depos!ton In sayihss banks Or savings lns,,n,
when any dividend 10 made or Interest as Aforesaid
Is paid, which includes any part OF the surplus or
contingent fund OF any corporation whleh mas oecn
any part Of the dividends. interest or coupons re-
ceived from other corporations whose onfccn atchu'
sams. The amount Of lax 40 paid on that portion Of
the surplus or contingent fund, and the amount o.
tax which has been withheld and paid on diyidcnds
iS,s,f ~ t 81 GO eSu sScs DIVIDEND III ieSs't Of interest ESs
Src. Is. And be il further enacted. Thatevery per
son having the carr or management OF any corpora
lion liable 10 b. taxed under the last preceding sec
bon, IhSiI make and render TO the assessor or assist
ant assessor Of the district In which such person hal
hIs ofnee for conducting tho BUSINESS OF such corpor
altos, on or before the tenth day Of the month follow
Ing that In which any dlvidends or sums Of money
| become due or payable as Aforesaid. a true and com
pletc return, In such form as the Commissioner o
/ income and profits and or taxes as aforesald; and
there shall be annexed thereto q declaration or tho
Snss9 o,,S sI sSss The q AM. Tsa %eont.I nj AZ trS Ser and com
plete account Of tho income and profits and OF taxe'
as aforesaid. And for any default 10 the making OF
rendering Of such return. with such declaration an
nexcd, thu corporation 90 In default shall forfeit. as q
penalty, the sum Of ono thousand dollars: aud In
case OF any default 10 making or rendering said re-
turn, or Of any default In the payment OF the tax q,
required, or Of any part thereof, tho assessment ant
collection Of the tax and penalty shall be In accord
ancs with the general provisions OF law in other case,
SIC. II, Ind be u Jsrthr enacted, That sections
ono hundred aud twrnty. one hundred and twenty.
one, one hundred and twenty-five, and one hundred
and twenty-threo Of the act OF June thirty, eighteen
hundred and slxty-four. entitled AN act TO provide
interest on the pa blic debt, aud for other purposes.''
as amended by tho act Of July thirteen, eighteen
hundred and. slxtyslx, aud the act Of March two,
eighteen hundred and sixty-seven. shall be construed
day Of August, eighteen hundred and seventy, but
aner that date no further taxes shall be levied or "a.
seased under ssid sections; and all acts and parts OF
all the provisions OF Iald acts. shurl continue In full
force for levying and collecting all taxes properly as
seaed or liable to DO assessed, or accfuinR under the
pIovisions or former acts, or drawbSeks. the risht TO
accrue under said acts, and for maintaining and con-
tinuing liens. nnes. penalties. and iorfeitures incurred
under and BY virtue thereof. And TIL. act shall not
penalty Incurred under former acts. but eyory such
right Is hereby saved. And for carrying out and
completing all proceedings which have been already
commenced or that may 10 commenced 10 enforce
ceedIngi under said acts. and for the punishment OF
crimrsofw which any party shall be or has been found
guilty.
ldent 10 hereby authorised 70 annex to, and unite
With each other. two or more adjoining collection
districts, whenever In his opinion Il will reduce the
expenses Of collecting the Internal revenue, without
lmpalrtng the efficiency OF the service and there
upon shall retain but one collector and one assessor
for such enlarged district. And the President "a also
authorized 70 consolidate In like manner, at his dis
cietion. any two or more adjoining supervisor dis
tricts, and % retain or appoint one supervisor for
SIC. IL. And 8. u nSihe Enacted, rha, as soon
aS practicable after the paSase Of this act the num-
Der OF assistant assessorS employed shall be ptrtna-
nsntly reduced BY the discharge Of all officers Of that