Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-09-28
LAWS or rHE UNITED STATES.

ariAing from nre1, nooos, s1'p ~ ss,hies. IN, az.
c,,dins ri estimlta depreciation OF values me
smoun. q inisi.;t Es,d ,s Se'ia 9; t issoi yss ~ e sni.
40 NON which income II derived; the nno9nL
paid for !he rent q shs hSgss 9 Or s pFs s.miiy. T snd tss
smount pad out Tor usual and ordinary repai1. no
deduction shsIl be made for any amount pAio GUY io1
new buildings, permanent IMPROVEMENTS or pe.teI.
msnts made 10 Increase the Shueo any pr0Pe'''o
Sc 10. Asd BE- further Enacted, That tho tsx
bereinbefofe provided shall be assessed upon tne
KEY ts.na Si PtgIE day o. December next preceding me
tImc Tor evying and collecting said tax, anu sna1
be levied on the first day OF March. elgeteen nunaIea
and seyenty.one and eishteen nahaf srs s nv i55,rtlsih
dayofAprl In each Of said years. And IN nddill3n
10 any sum annually due and unpaid ancr tne tnlr,
demand thereofby the collector, there shall be levied
and collected, na penalty, the sum or hve per eent.
an on the amount unpaid. and interest on sag
ff rom n, lime the same became due, except from the
estates OF deceased. insane, or insolvsni persons; /,
SEC. II. Isd % u ysrthr snaettd, That II snan
b :he duty Of srssy t Rs.' OT.e y nT; ge. re- escssied
two thoufand dollars, 10 make and render 2 retnrn
on or before the day designated 6y law. 70 ine tsNse
ant sssessor OF tho district In which he resldes 81 the
gross amount OF his income. gains, and pronts as
nforcsald; but not including the amount rseeiye4
fr6m any corporation whose ofnesrs, as autnotlisa
nv nv. InnOIQ nUu ~ IN pa
diyidepds made and OF the interest on coupons paid
nv such Corporation, nor that portion OF the salary or
pay received, forservices In the civil. military, naval'
Or other service OF the United States, or M senator.
representative, or delegate In Congress- nom WHICH
tax has been deducted, nor the wages OF MINOR eniIa-
rem not received; and every guardian anu tlustee.
In any other dduciary capacity; or Is sresldcnt agent
for. or copsrthsr OF, any non-resiuent Amen, deriving
income, gains, and profits from any business. trale,
or profession carried on In the United states, o. rom
-.ata ~ rast aatate AltuatRl therein. SHALL make anu
npder a teturn as Aforesaid d. TO the assistant Assessor
OF the district In which he resides OF the Anlount OF
Income, gains and proits OF any minor or person ioI
whom he scts. The assistant assessor shall, require
every such return 10 be verified by the oath OF inc
party rendering Il, and may Increase ne AMOUNT ~ =.
reason 10 believe that the same 10 understaied. IN
case any person having q gross Income Mapoyc, u
two thousand dollars or more, shall neGIeSt OF rsauS :
false or fraudulent return, the a~ssetSofo OF the aSlstAnt
assessor shaIl make such return. accordlngto the oest
lnformatIonhe can obtain by me eIamlhation 81 III, nsI
evidence, and shall add, asa penalty, 10 the amount
ofths tax due thereon, my per eentum IN Az eAses
Of willfui neglect Q; refusal " mSIS I sn ~ esses Of a
false or fraudulent return having benn rendered; Inc
tax and tho addition thereto as penalty snAi oe AZ
csSes OF wIUiul neglect or refusal to render a return.
or m rendering q false or fraudulent return. but nS
penalty shall be assessed upon any pe1Son ,9, S.i.e
Neglect or refusal, or for making or rendering q laise
or Fraudulent return, except after reasonable ho,iSe
oithe time and place ofhcaring. to be regulated bythe
Commissioner o. !nteInx 1sv rItv r. ne hoard; PSo.
ridfd, That no collector. deputy collector, assessor, OF
assistant assessor shall permit 10 be pubnshed man
eIcsut such general statistics, not specifying the
names OF individuals or firns. as he may make Puonc
under such rules and regulations as tne Sohn'es'o"
er OF internal Revenue shall prescribe
SIC, IA. Asd Be u further enacted. That when thf
| return OF any person Is Increased by the Anlstant as
| scssor, such person may exhibit his books anu &c
oath. the amount OF Income liable TO be assessed
but such oath and evidence shall not DC souSInsise
ofthe facts, and no deductions eisimea 10 .usm ~.
SCISSOR. Any person may appeal from the declslon
or the assistant assessor. Il, such cases. 70 the assess-
y.rs.d by The Commissioner OF Internal Revenue.
shall be final. The form. time, and munnerol pro'
| ceedings, shah be subject TO regulations 70 De pre-
Sc, Is. And DC Il further enacted, That any per
son. in his own behalf, or as such aduciary or agent,
shall be permitted TO declare. under oath, tnst nc
o. a,s TaI a. S isssSs q ;% sT P sfSos.Rsnd Dol Soii.r no. liable able
10 be assessed according to the provisions Of thus aet;
or may declare that an income tax has been asscssea
| and paid elsewhere In tho same year, under autholl,
~ oithe United States, upon his income, gains. and
profits, or those OF his ward. beneficiary. or prnel.
POI, = REQUIRED By law; and !, ne p. 1 J. sIs1ssls sssG saeS
person SHALL thereupon DO exempt from income INK
Ia the said district.
src. Il. And b 10 yurihr enacted, That eo1snls
| Ijn,itrd st.te. shall be exempt nom any income tax
Imposed BY this act which may be derived from thclI
c Ssas,sI smG Sssigsa. f r. i'G eSe RoSSTnS,,ns, , Which
| such consuls may represent shall extend similar c1'
emption 70 copsuls OF the United States.
Syc. is. And be Il further enacted That tnere
shall be levied and collected for and during me yeai
eighteen hundred and sevcnty.onc q tax OF Two ahd
| one.half per centum on the amount fa.l interest," OF
| coupons paid on bonds or other evidences OF deDt u.
sued and payable In ono or more years after dhte, ny
any OF the corporations in TIL. section hsrelnnite,
enumerated. and on the amount OF an o,vIge ~ nv !,
earnings. Income. or gains bereane e .leSlsred, oy any
bant. trust company, savings Institution. insurance
company, railroad company, canal company, tuIn'
pike company. canal nayisat, NG S9m n ana az same
shall be payable. and 10 whatsoever person tne hanis
may be due, Including non.rcsidents, whether, ell'
Isns or aliens, and on Az s Sn",'i sseru etIpn and BEEN
earned and added to any surplus, eontlngenl OF 9'ner
fund, and every such corporation having pad thr
Withhold from any payment on account Of interest,
coupons. and dividends m amount equal 70 inc taI
oftwo and one-halt pSr eentnm on tne SANG; ah ms
law on the amount Of tax 20 deducted from the In
tere,t, coupons, and dividends Aforesaid. shall dis
snN oissiS Interest, eoupons, or dividends claimed
~ due TO any person. except In cases where sale
corporations have provided otherwise " az expres,
contract: Prorided. That tho tax upon the dividend
of Iusurance companies shall not be deemed due un
III such dividends are payable. either IN money OF
Otherwise: and that the money returned oy niutnh
/ lnNuTuOCtC DHlDIUlCb v kutH OiN $50. 49,
annual or senil-annual Interest allowed or paid e
the depositors In savings banks or savings lnstitu
lions. shall not DO considered ~ disldends, anu tns
when any dividend Is made or Interest rs MoresalI
Ia paid, which includes any part OF the surplus o.
contingent fund Of any corporation when pas peer
assessed and the tax paid thereon. or which Include
any part OF the dividends. interest or coupons re
ceived from other corporations whose officers atenu
thoIized by law TO withhold q per centuIi on IN
same. the amount Of tax 20 paid on that portion Q
tag which has been withheld and paid on dividends
Interest, or coupons 10 received, may DO deducted
from the tax or such dividend or interest.
SIC. is. And BE- q. JIvther Enacted. Thatevery per
Son having the care or management OF any corpora
lion liable 10 be taxed under the last preceding sec
ant assessor OF The district In which such person ha
his once for conducting the BUSINESS OF such corpor
alien, on or before the tenth day the month follow
become due or payable ns Aforesaid. q true and com
plete return. In such form as the Commissioner o
l%nternal Revenue may rIsserioe' ., Tvs aser smGan. .p "
there shall be annexed thereto q declaration OF tht
president, cashier. or treasurer or the corporation
S Sndsr , oath; tn St t tSs i ss%s sT a"d pros, s' and H or t SS,e
as aforeGld. And for any default IN tue making o.
rendering OF such return, with such declaration an.
nexed. the corporation 70 in default ssaIi ioriet, ~ H. =
case OF any default In making or rendering said re.
turn, or Of any defAultin the payment OF the tax q,
e eeSscsiioi Of or q Inc Sn s.s and penalty shall Be IN sceori'
ance with the general provisions OF IN otnereases
o. s 1ss'f i. AZ %nd Ss e I.,tho enacted, That section,
one hundred and twenty. one hundred and twenty;
ono. ono hundred and twenty-five, and one hundred
| and twenty.threc OF the act OF june thirty, eighteen
hundred and sixty-four, entitled IAN act 70 provide
internal revenue 10 support the government, TO pay
interest on the public debt, and foi other purposes.
hundred and ~axty-six, and the act OF harch TWO,
| eighteen hundred and slxtyseven, shall be construed
70 Impose the taxes therein mentioned one to the n rs,
after that date no further taxes shall be levied or as:
sessed under said sections, and all acts and parts OF
acts relating to the taxes herein repealed, and that
| all the provisions OF said acts. shall continue In full
sessed or liable to be assessed, OF accruing under the
| provisions offormer acts. or drawbacks. the right 10
which has already accrued or which may hereafter
accrue under said acts. and for maintaining and con:
tinuins liens, nne.. penalties and io!t.itures Incurred
be construed 10 AFFECT any act done, right accrued. or
penalty Incurred under former acts. but every such
right Il hereby saved. And for carrying out and
completing all proceedings which have 6cen alrcady
commenced or that may be commenced 70 enforce
such incs. penalties, and forfeltures, or criminal pro-
ccedIngs under said acts, and for tho punishment Of
crimesof which any party shall Be or has been found
guilty. "
with each other, two or more adjoining coHection
districts, whenever In his opinion II will reduce the
expenses Of collecting the internal revenue, without
impairrg. the ~eaicleucy OF tho service and there
for such enlarged district. And the President Is also
authorized 10 consolidate In like manner. at his dis
cietion, any two or more adjoining Supervisor dis-
tncts, and TO retain or sppolnt one supervisor for
such consolidated distriet. 10
as prsetieabis ansr he passage Of thIs act the mum.
Der Of assistant assessors employed shall bo pema-
nentiy reduced by the discharge Of AL onioers OF that