New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-28

on the same the amount of tax so paid on
that portion of the surplus or contingent
fund, and the amount OF tax which has
been withheld and paid ~on dividends, in
terest. or coupons so received. may be de-
Quoted from the tax on such dividend or
interest.
SEC l6. 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. shall make
and render to the assessor or assistant asses
Sor OF the district in which such person has
his Office Tor conducting the Business OF sucil
corporation, on or before the tenth day OF
the month following that in which any divl-
dends or sums OF money become due or
payable as aforesaid a true and complete
return, i'll such form us the Commissioner o1
Internal Revenue may prescribe. OF the
amount of income and profits and OF taxes
as aforesaid; and there shall be
annexed thereto declaration CT
the president, cashier. or treasurer OF
the corporation. under oath. that the same
contains true and complete account OF the
income and profits and Of taxes as afore-
said. And for any default IL the making or
rendering OF such return. with such declare
ton annexed, the corporation so III default
shall forfeit, as 8 penalty. the sum OF one
thousand dollars; and IN case OF any default
i'll making or rendering said return. or OF
required, or of any part thereof, the assess
ment and collection oi the tax and penalty
shall he in accordance with the general pro
visions OF law III other cases of neglect and
refusal.
SEC II. And be il further enacted. That
sections one hundred AMI twenty. one hun
bred and rwenty-One. one hundred and
twenty-five, and one hundred and twenty
three OF the act Of june thirty. eighteen
| hundred and siXtv-tour, entitled An act
TO provide internal revenue to support the
government. to pay interest on tie public
debt. and for otle" purposes. as amended
| by the act Of July thirteen, eighteen hun
bred and siXty-siX. and the act OF March
two. eighteen hundred and siyty-seven,
shall be construed 10 impose the taxes
therein mentioned TO the first day OF August,
eighteen hundred and seventy, but after
that date 10 further taxes shall be LEVIED
or assessed under s:id sections
and all acts and parts OF acts relating to the
taxes herein repealed, and that all the pro
visions OF said acts shall continue IN full
force for levying and collecting al taxes
properly assessed or liable to he assessed,
or accruing under the provisions of former
acts. or drawbacks, the right to which has
already accrued or which may hereafter
accrue under SAID acts. and tor maintaining
and continuing liens. fines, penalties. and
tor1eitures incurred under and by virtue
thereof And this act shall not be construed
to affect any act done, right accrued. or
penalty incurred under former acts. hut
every such right is hereby saved. And for
carrying out and completing all proceedings
which have been already commenced or that
may be commenced to enforce such fines
penalties. and Iurteturcs, or criminal pro-
ceedings under said acts, and Tor the pun
i>hment OF crimes OF which any party shall
be or has been found guilty.
SEC. Is. And be il further enacted. That
the President IS hereby authorized 70
annex TO. and unite with each other. TWO or
more adjoining collection districts. when
ever in his opinion il will reduce the eX-
penses of collecting the internal revenue.
without impairing the efficiency OF the ser
vice: and thereupOn shall retain but one
collector and one assessor Tor such en-
lar2ed district. And the President is also
authorized 10 consolidate i'll like manner. at
his discretion. any Two or more adjoining
supervisors districts. and to retain or APP
point one supervisor for such consolidated
district.
SEC. 10. And he II further enacted, That
as soon as practicable after the passage Of
TIL. act the number OF assistant assessors
employed shall be permanently reduced by
the discharge Of al officers OF that class who
are assigned specially 10 the assessment Of
any taxes which shall have been abolished
by law: and the Commissioner of Internal
Revenue shall he required further 10 reduce
the number OF assistant assessors III pro-
portion To any reduction OF the service Of
assessment which has been made. or may
hereafter he made, by the repeal of any
portion of the internal taxes.
SEC. 20. And be il further enacted. That
section siXty-seven of an act approved July
thirteen. eighteen hundred and siXty-siX.
entitled An act TO reduce internal taxa
o,,I- Il .,f~ Lad t,,..
TO provide internal revenue TO. support the
government 10 pay interest On. the public
debt. and Tor other purposes, approved
June thirty. eighteen hundred and sixty
four be amended by inserting after the
words that i'll any case civil or criminal
the words lat law or il equity" also, by
inserting after the words IF the suit We're
commenced i'll the court below by sum-
mons, the words following: subpoena, pc
tition. or by any other form of action except
as hereinafter provided; also. by inserting
after the words ''or if it were commenced
by capias." the words following: ..or by any
similar form of proceeding by which a per-
sonal arrest is ordered"
SEC. q. And be it further enacted, That
after the thirty first day oflDecember, eight
cen hundred and seventy in lieu of of the
duties now imposed by law on the articles
hereinafter enumerated or provided for i'm
ported from foreign countries. there shall be
levied. collected and paid the following du-
ties and rates Of duties, that is TO say:
On teas Of all kinds. fifteen cents per
pound.
ON coffee Of all kinds, three cents per
pound.
On cacao or cocoa. two cents per pound.
On cocoa leaves or shells. one cent per
pound.
On ground or prepared cacao. or cocoa.
five cents per pound: and on chocolate, seven
cents per pound.
On all molasses. five cents per, gallon.
On tank-bottom sirup Of sugar-cane Juice.
melada, concentrated mc.ada. and conccn-
trated molasses. one and one-half cents per
pound.
On all raw or Inuscovado sugar not above
number seven. Dutch standard III color, one
and threc-quarter cents per pound.
On all raw or muscovadO sugar above
number seven, Dutch standard in color, and
on all other sugars not above number ten,
Dutch standard III color, two cents per
pound.
On all other sugars above number ten.
Dutch standard III color, and not above
number thirteen, Dutch standard in color,
two and one quarter cents per pound.
On all other sugars above number thir
teen. Dutch standard i'll color. and not above
number sixteen, Dutch standard in color,
two and three-quarter cents per pound.
On all other sugars above number six
teen, Dutch standard in color. and not
above number twenty, Dutch standard in
color, three and onc-quarter cents per
pound.
On all sugars above number twenty,
Dutch standard in color. and on all refined
loaf. lump, crushed, powdered and granu
lated sugar, four cents per pound: provided,
That the Secretary of the Treasury, shall.
by regulations, prescribe and require that
SAMPLES shall be taken by Inspectors from