New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-19

which has been assessed and the tax paid
thereon. or which includes any part OF the
| dividends, interest. or coupons received
from other corporations whose officers are
authorized by law to withhold q 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 50 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 ofanv corporation liable to he taxed
under the last preceding section, shall make
and render 10 The assessor or assistant asses.
Sor of the district III which such person has
his ottcr for conducting the business OF such
| corporation. on or before the tenth day of
the month following that in which any divi
denGs or Sims OF money become due or
| payable as aforesaid, a true ami complete
| return, III such form as the Commissioner of
| Internal Revenue may prescribe, OF the
| amount Of income and profits ami of taxes
! annexed tLerets declaration of
the presden- cashier Or treasurer OF
the corporation, under OATH, that the same
! contains true and complete account OF the
i income and profits and OF taxes as atOre-
| said And FOR any default in the making or
| rendering of such return. with silch ,lecala
| ton annexed. the corporation SO III default
| snail forfeit. us a penalty. the sum o. one
| thousand dollars: and in case of any default
IN making or rendering said return, or OF
any default i'll the payment OF the tax as
! required, Or OF any part thereof. tie assess
| Icnt ami collection OF the tax and penalty
| shall be i'll accordance with the general pro
visions OF law i'll Other cases OF neglect ANA
| refusal
SEC. l.. And be i. further enacted. That
| section one hundred and twenty, one hun
| drcd and twentv-onc, one hundred and
| TWENTY-FIVE. and one hundred and twenty
three OF the act OF june thirty, eighteen
| hundred and siXty-fOilr. entitled An act
| 10 provide internal revenue to support the
government, to pay interest on the public
debt. and for other purposes" as amended
| by the act OF July thirteen, eighteen hun
drcd and siXty-six. and the act Of March
two. eighteen hundred and siXty-seyen.
shall be construed 10 impoSeS 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 til"
taxes herein repealed and that all the pro-
visions of said acts shall continue i'll full
| force for levying and collecting all taxes
! properly assessed or liable 10 be assessed.
or accruing under the provisions of former
acts. or dra wbacks, the right TO which has
| already accrued or which may hereafter
! accrue under said acts and for maintaining
! and continuing liens, fines. penalties, and
! foricitures 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
carIyin. out and completing all proceedings
| which have been already commenced or that
| may be commenced to enforce srch fines,
| penalties. and torteitures. or criminal pro-
ceedingS under said acts. and for the pun
| iahmen. OF crimes of which any party shall
! be or has been found guilty
! SEC. Is And 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 it will reduce the tx
penses OF collecting tn. internal revenue.
| without impairng the efficiency OF the ser
vice: and thereupon shall retain but one
| collector and one assessor for such en-
| lar.cd district. And the President Is also
| authorized to consolidate in Ike manner. at
| his discretion. any two OF more adjoining
supervisors, districts, and 10 retain or ap-
! point one supervisor Tor such consolidated
| district
| SEC. -. And he il further enacted. That
! rs soon as practicable AFTER the passage OF
! employed shall be permanently reduced by
the discharge Of all Officer, OF that class who
! are assigned specially to the assessment o.
any taxes which shall have been abolished
| by law: and the Commissioner OF Internal
! Revenue shall be required further to reduce
| tEe 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. 30 and be it further enacted, That
| section siXty-seven OF an act approved July
thirteen. eighteen hundred and sixty
| entitled An act 70 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. anu for other purposes, approved
! june thirty. eighteen hundred amt 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 We're
| commenced in 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 We're commenced
| BY capias," the words following: "Or by any
similar form of proceeding by which per-
sonal arrest is ordered
SEC. u. And be it further enacted, That
a1lef the Unity -uISt udN oIlDcccuDti, tiSlt-
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; ami on chocolate, seven
cents per pound.
On all molasses. five cents per gallon.
On tank-bottom sirup of sugar-cane juice.
mclada. concentrated melada, and cOncen-
trated mulasses one and onehalf cents per
pound.
On all raw or muscOvado sugar not above
number seven. Dutch standard III color, one
and thrce-Guarter 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 in color, two cents per
pound.
On all other sugars above number ten.
Dutch standard i'll color, and not above
number thirteen, Dutch standard in color,
two and one quarter cents per pound.
On all other sugars above number tllir-
teen, Dutch standard in 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.