Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-09
LAWS OF THE UNITED STATES.

LA W. VI Ia OXN1Ahb 01aAoo'
ofthe assistant assessor. in such cases, to the assess
or OF the district, and his decision thereon, unless re-
versed by the Commissioner Of Internal Revenue,
shall be final. The form, time. and manner o. pro
scrbed by the Commissioner OF internal Revenue.
SEC. -: dad De Z further enacted. That any per
shall be permitted to declare. under oath, that he,
scsscd OF an income Of two thousand dollar, liable
or may declare that an income tax has been assessed
and paid elsewhere In the same year, under authOri.
ty ofthe United States, upon his income, gains, and
profits. or those OF his ward. beneficiary. or princl-
pal, as required by law: and If the assistant assessor
shall be satisfied Of the truth Of the declaration. such
person shall thereupon be exempt from Income tax
src. Il. And De l further enacted, That consuls
Of foreign governments who are not citizens OF the
United States shall be exempt from any Income tax
imposed by this act which may be derived from their
Official e~noluments, or from property In foreign
countrirs: Prorided. That the governments WHICH
such consuls may represent shall extend similar ex-
emption to consuls OF the United States.
Src. Is. And Be q further eaacied, That there
shall be levied and collected for and during the year
eighteen hundred and scyenty-one a tax OF two and
one-half per centum on the amount OF all Interest or
coupons paid on bonds or other evidences OF debt Is
sued and payable In one or more years after date, by
any OF the corporations In this section hereinafter
enumerated, and on the amount OF all DIVIDENDS OF
earnings, income, or gains hereafter declared. BY any
bank, trust company, savings Institution, insurance
company, railroad company. canal company, turn
pike company, canal navigation company, and slack
water company, whenever and wherever the same
shall be payable, and TO Whatsoever person the same
may be due, including non-resldents. whether citi.
Lens or aliens. and on oil undivided ptofiis OF any
such corporation, which have accrued and been
earned aud added TO any surplus. contingent or other
fund. and every such corporation having palu the
tax as aforesaid. Il hereby authorized TO deduct AMI
withhold from any payment on account OF Interest,
coupons, AMI dividends an amount equal TO the tax
oftwo and onc-half per centrum OIL the same and
the payment to the United States, as provided BY
law, OF the amount OF tax 80 deducted from the In
tercst, coupons, and dividends aforesaid, shall dis
charge the corporation from any liability for that
amount Of said Interest, coupons, or dividends Claimed
a. due TO any person. except In cases Where said
corporations have provided otherwise by an express
contract: troyided. That the tax upon the dividends
OF INSURANCE companies shall not be deemed due I'M
I'll such dividends arc payable. either In money or
otherwise; and that the money returned by mutual
insurance companies TO their pollcS.holders and the
annual or seml-annuRl interest allowed or paid TO
the deposit0rS In savings banks or savings iilStitu.
tons, shall not be considered as dividends, ana that
when any dividend Il made or Interest m aforesaid
IL paid, which Includes any part OF the surplus or
contingent fund OF any corporation which has been
assessed and the tax paid thereon. or which Includes
any part OF the dividends; Interest or COUPONS re-
thoriIed BY law 10 Withhold u per centuni on the
same, the amount OF tax so paid OH that portion OF
the surplus !H or son,in Ei,hhI iGIi mi I mslS sH On a sITI%sas o.
Interest. or coupons so received, may be deducted
nom the tax on such dividend or interest.
SEC, l6, And be IT, further eRdrted, That every per-
son having the care or management OF any corpora.
ton liable 10 BE- taxed under the last preceding scc-
lion, shall make and render TO the assessor or assist
ant assessor OF the district In which such person has
his Office for conducting the bnSinSStoi such cerp0r-
aties, on or before thr tenth dayo the month follow.
Ink that In which any dividends or Sums OF money
plete return. In such form as the commissioner o.
latcrnal Revenue may prescribe. OF the amount OF
l ,hsTe sir. InS 5e p aEnsse a. thereto t,1S a Declaration Of the
president, cashier, Or treasurer OF the corporation,
under oath. that the sanie contains q truc and CON.
plrte account OF the income and profits and OF taxes
a Aforesaid. And for any default In the making or
rendering OF such return, with such declaration ALL
nexed. the corporatl0nso In default shall forfeit. AZ a
penalty, the sum OF one thousand dollars; and IN
case OF any default In making or rendering SAID IT,
turn, or of any default In the payment Of the tax rs
c rSHIS.aSSi Of Of i sh s" TAX SG and penalty "iaiI be in accori:
ance with the general ptoyislonso Of law IN other cases
OF neglect ami refusal.
one hundred and twenty. one hundred aud twenty.
one, one hundred and Twenty-Five. ami one hundred
all. twenty-threc o.. the act OF Junr thirty, eighteen
hundred and sixty -four. entitled An act to provide
Internal revenue 70 support the government, TO pay
interest OH the public debt, and for other purposes"
handpsd and sIxty.siS. and the aci Of MARCH, Two.
eighteen hundred and siNty-SeNcn, shall BE- construed
TO impose the taxes therein mentioned to the Inst
day oil August. eighteen hundred and seventy. but
ianer that date no further taxes shall be levied or a..
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 null
force forleyying and collecting all taxes properly as
tacsscd or Liable to be assessed, or accrulnR under the
provisions oiiormer acts. or drawbacks. the right to
accrue under said acts. and for maintaining and con,
tlnuingliens, rnes. penalties. and orfcitures1ncnrrcd
under ami byYIrtue thereof. Andthls act shall not
be construed to AFFECT any act done. right accrued. or
penalty incurred under former actS, but every such
right is hereby saved; And for CARRYING out anu
commenced or that may be commenced to enforce
such fines, penalties. and forfeiture. or criminal pro.
ceedlDgs under said acts, and tJS tile punishment Of
of which any party shall be or has been found
: SEc. IA. And BE- Il further saaeisd. That the Pres
idcnt Is hereby authorized TO annex TO. ard unite
witheach other, two or more adjoining collection
districn, Whenever in hix opinion II Will reduce the
expenses Of c~ollectn. the internal revenue, without
impairing the efficiency Of the service and thcr'-
for such enlarged district. hni, the President Is also
authorized TO consolidate IN Ike manner, At his Ills
~cietion. ans two or more adjoining supervisors dis
trlctS, and 10 retain or appoint one supervisor Tor
such consolidated district.
Sgc. ~. dnd Be IL further ssdcisd. That as soon
as prsciisaele after thS pas,nSS o. 1n l; aS' u, .n% %r nun,
nently reduced by the discharge Of all officers VI That
clAss who are assigned specially TO the assessment Oi
any taxes which shall have been abolished by law;
and the Commissioner OF Internal Revenue shall he
required further to reduce the numbcrof assistant
aSscsS0rs In proportion 10 any reduction Of the scr-
vice Of assessment which haS been made, or may
hereafter he made, by the repeal Of any portion Of
the Internal taxes.
SEC. 20. Aad Dc Il further enacted. Tina, section
slxty.seven Of an act approved July thirteen.
reduce Internal taxation, and TO amend M net en-
tilted An act to provide Internal revenue to support
and for other purposcS,' approved June thirty.
eighteen hundred and sixty -four, DO amended by In
sorting after tho words that In any case, civil or
the words ut law or In equity" also. by
inserting after the words "if the suit were coin.
mcnccd In the court below by summons. the words
following: snbp1na. petition. OF byapy other form Of
action except Us hereinafter provided;" also, by In
sertlng after the words or II II were commenced BY
capias," the words following: ''or by any similar
form Of proceeding B., which 4 personal arrest Is or
derrd."
SIC. q. And be Il further eadcted. That after the
thlrty-trst day Of December, eighteen hundred AMI
seventy. in lieu Of Of the duties now Imposed BY 'hw
for Imported fron foreign countries. there shall hc
levied, collected, and paid the following duties AMI
rates Of duties. that Is TO say:
On teas Of all kinds, 0tecn cents pei pound.
On coffee Of all kinds. three cents per pound.
Unlcacao. or cocoa. two cents per pound.
On cocoa leaves or shells, one cent per pound.
per mound; and on chocolate, seven cents per pound.
On all nolaSscs. Ave cents per gallon.
On tank.bcttom syrup Of sugar cane lulcc. melada.
concentrated melada. and concentrated molaSScs,
one and oneIhalf cents per pound.
On all raw or muscOvadO sugar not above nlnilcr
seven. Dutch standard In color, one and three quarter
cents per pound |
ON all raw or muscovadO sugar above number
seven. Dutch stanarc In color. and all other sugars
not above number ten, Dutch standard In color, two
cents per pound. |
Dutch standard In color. lnd not above number
Dutch standard In color, two and one |
quarter cents per pound.
On all other sugars above number thirteen, Dutch |
standard In color. and not above number sixteen, |
standard In color, NOandt hrcc-quartcr cents
per pound.
OH all other sugars above number sixteen. Dutch |
standard In color, and no, above number twenty, |
standard In color. three and one quarter cents
per pound. Il
on all sugar above number twenty. Dutcl, standard
IN colsr, and on all refined loaf. lump. crushed, pow
iere,l and granulnted sugar -four cents per pound; Pro-
That the Secretary OF the Treasury shall, by |
prescribe and require that samples shall
BIZ taken by inspectors rom the hcgshead, box. or
other package, In such n manner ~ 10 represent :
true average Of the contents Oi the package, anu
mark In each and every Invoice. 20 that the samples
Dn which the classification II pladc shall bo a fair
average IN quality OF the sugar imported under That
mark, and the classification shall be adJudged on the
,ntire mark accoroingly; and tho weights OF slgRr
in casks or boxes shall be markell distinct.
" XIV the custom-house weigher by scoring The figures
on each package; Prorided. That all Sirlp
)f sugar, syrup Of sugar-canc Juice. nielada, conccn-
melAda, or concentrated molnsSes, entered
tho name Of ~niolasses, shall b. forfeited 10 the
United States. |
On ali wines imported in casks. containing not
saluel ut not exceeding forty cents per gallon. /
cents per gallon; valued at over forty
and not over one dollar per gallon, sixty cents
Dcr gallon; valued at over one dollar per gallon, one
iolIar per gallon. AMI IN addition thereto twenty-five
Der centum ad vhlorenI.
On wines OF all Iinds, imported In bottles, anil not
herein provided for. the sane rate per
ysllon as wines imported IN cnsks, but all bottles