New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-04

1
dividends, interest, or coupons received
from other corporations whose officers are
authorized by law to withhold "a per centum
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 Is. 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
ana render to the assessor or assistant asses
sor of the district in which such person has
his office for conducting the business of such
corporation, on or before the tenth day Of
the month following that in which any divi-
dends or sums of money become due or
payable as aforesaid, a true and complete
| return, Ill such form as the Commissioner of
Internal Revenue may prescribe, Of the
amount of income and profits and of taxes
as aforesaid; and there shall be
annexed thereto declaration of
the president cashier, or treasurer of
the corporation, under cath. that the same
contains true and complete account of the
income and profits and Of taxes as afore-
SAID. And for any default in the making or
rendering of such return, with such declara-
ton annexed, the corporation so in default
shall forfeit, as a penalty, the sum OF one
thousand dollars: and in case of any default
III making or rendering said return, or OF
any default in the payment OF the tax as
required. or of any part thereof. the assess
ment and collection OF the tax ard penalty
! shall he in accordance with the general pro
! visions OF law in other cases of neglect and
refusal.
| SEC. Il. And be it further enacted. That
section, one hundred and twenty, one hun
| al l,t,y,. 1pn. Nd
twenty-five. and one hundred and twenty
three of tin act of June thirty. eighteen
hundred and sixty-four. entitled AN act
to provide internal revenue to support the
| government, TO pay interest on the public
debt and for other purposes, rs amended
by the act of Jug thirteen. eighteen hun
dred and siXtv-six, and the act of March
two. eighteen hundred and sixty seven,
shall be construed to impose the taxes
therein mentioned 10 the first day Of August.
eighteen hundred and seventy. but after
that date no further taxes shall be LEVIED
or assessed under said sections
and all acts and parts OF acts relating to the
taxes herein repealed, and that all the ppo-
visions of said acts shall continue in full
force for levying and collecting an taxes
properly assessed or liable to be 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 for maintaining
and continuing liens fines, penalties. and
forteitures 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, but
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 forteitures, or criminal pro-
ceedinGs under said acts, and for the pun
ishment of crimes OF which any party shall
be or has been found guilty.
SEC. Is Aud be it further enacted. That
the President is hereby authorized to
annex to, and unite with each other. two or
more adjoining collection districts, when
ever in his opinion ii 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 for such en-
largcd district. And the President is also
authorized 10 consolidate in like manner, at
his discretion. any two or more adjoining
supervisors districts, and 10 retain or APP
point one supervisor for such consolidated
district.
SIC ~. And he il further enacted, That
as soon as practicable after the passage Of
this act the number OF assistant aSoe sSorS
employed shall be permanently reduced by
the discharge of all 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 be required further to reduce
the number of assistant assessors in pro-
portion to any reduction Of the service Of
assessment which has been made or may
hereafter be made by the repeal of any
portion of the internal taxes.
SEC. 20. And be il further enacted, That
section siXty-Scyen of an act approved July
thirteen. eighteen hundred and sixty six.
entitled An act TO reduce internal taxa
ton, and to amend an act entitled An act
to provide internal revenue to support the
government. to pay interest on the public
debt, ami tor other purposes, approved
June thirty. eighteen hundred and sixty
four. be amended by inserting after the
words that in any case civil or criminal
the words lat law or IN equity" also, by
inserting after the words IF the suit were
commenced in the court below by sum-
mons. the words following: subpoena pc
tition. or by any other form of acton except
as hereinafter provided" also. By inserting
after the word, "or if it were commenced
by capias, the words following: "or by any
similar form Of proceeding by which per
sOnal arrest is ordered.
SEC. 2l And be it further enacted, That
after the thirty-tirst day ot1December, eight
v .
duties now imposed by law or the articles
hereinafter enumerated or provided for 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 al kinds, three cents per
pound.
On cacao or cocoa, two cents per pound.
IN sl,.,llS
pound.
On ground or prepared cacao, or cocoa.
five cents per pound ana on chocolate, seven
cents per pound.
On all nolasses, five cents per gallon.
On tankbottom sirup Of sugar-cane Juice
melada, concentrated melada, and concen-
trated molasses, one aud onehalf cents per
pound.
On all raw or nuscovado sugar not above
number seven, Dutch standard in color, one
and three-auarter cents per pound.
On all I3w or muscoyado sugar above
number seven. Dutch standard in color, and
on all Other sugars not above number ten.
Dutch standard LII color, two cents per
pound.
On all other sugars above number ten.
Dutch standard in 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 in color, and not above
number sixteen. Dutch standard in color,
two and three-Guarter 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 al, refined
loaf. lump, crushed, powdered and granu-