The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1870-10-06
EoFrIoII.Al.lt.l
rvs OF THE UNITED STATES,
PASSED At the SECOND SESSION
OF TnE
FoRTY-FIRsT CONGRESS.
tpnptro-No. .164.l


~ ACT 10 reduce internal taxes, and tor
On = other purposes. 3
Re- II enacted BY he Senqte and House
a REPRESENTATIVES Of The United States Of
yn r in Congress assembled, That
% n and after the first day Of May, eighteen
SSsn5red and seventy-one, The special taxes
;mDosed BY the seYcnty-ninth section Of
~, ,sa not entitled Gan act to provide inter-
nj nj revenue to support the governments to
n n, interest on the public debt, and for
99'Ier purposes" approved June thirty,
sieSteen hundred and sixty-four, as amend
ssby section nine of the internal, revenue
AT approved July thirteen, eighteen hun
Srad and sixty-six, and as amended by
SiI6n two of the internal revenue act APP
moved March twoseightecn hundred and
tsixlg.seven, be, and the same are hereby,
Tepcaled; but this act shall not be held to
Fepeal or any way affect the special tax on
brewers imposed by said section. or the
special taxes imposed BY the act approved
{july twenty, eighteen hundred and sixty
eisdt, entitled q An net imposing taxes on
distilled spirits md tobacco, and for other
purposts," or,the acts ameudatory thereof.
sLot2. and be it ti,yth6readrted, That
On and alter,t the FIRST day Of October, eigh-
tcea funded and seventy, the several
taxes on sales imposed by the internal rev.
enae laws now in force, saving aud ex-
oepting such taxes on sales as are by exs
i,,iug law paid by stamps, and the taxes
on sales Of leaf tobgcco, manufactured to-
bacco, snuff cigars, foreign and domestic
distilled spirits, and wines; imposed by.
said ACT, apptoyed July twenty. eighteen
hda1red and sixty-eight, and acts amend
atory thereof. be, aud the same are hereby,
yepealedl
SIC, 8. did De IL further enacted. That
on aud after the 6rst dayof October, eigh7
aoea hundred and seventy. The taxes i'm
posed by he Internal revenue laws, now
|ia free, herein specified, be, audthe Same
| s hereby, repealed, namely: on articles
hAphedulelA a; thss;special tax on boats,
urges, andaats, on legacies aud success
ioas on passports; and'oa gross receipts.
Aad be 1t further el.actea, That
20 and afseg tlle FIST day ofe0ctober, eigh-
81 Hi5ilffse slsa sssat tie s;aips iaa
Imposed inlSchediie B on promissogs notes
lpr lass sum chan cue aodted dollars,
NC s. receipt tursang sum Of money, or
iof .tiie payment. Of amy debt and the
ann tax;iGpessd in schedule q: on can
~ IA Noes krysd FISH. be. and the same
hereby, repeated. And no stamp shall
bs rcquGsd.upou the trpnsfer or assign
snl Of atnortgase, where it or the in-
.nnsnb. it secures! has been once duly
lampe,l. And the proprietor or proprie-
Sfs5f articles named in said schedule 9,
10 shailfurnish his or their own die or
ssign for stamps to bo used especially for
Is their own proprietary articles, shall be
fTlpyel the following commissions, name.
lE On amounts purchased ut one time of
hptiess than fifty dollarsnor more than FIVE
hundred dollars, ten per centum on the
whole amount purchased: P,omaed, That
l6cifer or friction matches, and cigar
lights, and wax fapers, may DO removed
from the place ofmanufacture for export
Ioa foreign country without payment Of
lax, or aaixing stanps thereto, uhder.such
rules. aud regulations asitho Commissioner
q Internal Revenue may prescribe; and
AL provisions Of existing laws inconsistent
herewith are hereby repealed.
SIC. 5. AadJc9 }9rt7ier eaacted; That
section one hundred and ffty.oightsof tho
sct entitled IAN act to provide. internal
revenue to support the government, .o-pay
interest on tho public debt, and for other
purposes approved june thirty, eighteen
hundred and lsixty.faur; as amended by
section nine Of the internal revenue act,
approved July Thirteen, eighteen hundred
and si<ty-six, DO, and is hereby, amended
BY striking out the words fifty dollars"
e !he second ,proviso, and inserting in lieu
thereof the following: double the amount
Of tax remaining unpaid, but in no case
less than, Eve dollars" also, by striking
out the words ''sixty,sixp in tho third
prOviso, and inserting in lieu thereof the
words "scventy.one;" also, BY striking.out
the words sixly-seven',in the list proyiso,
and inserting in lieu thereof the words
"sevGnty-two."
SEC: 6 Aad6e4t further enacted, Thai
there shallr be levied aud collected apnu.
ally, as hereinafter provided, for the years
eighteen hundred aud seventy and eigh.
teen hundred and aeyenty-one, and nc
.o.ger q fax of two and one.half pei
cGliun upon the gaiua. profits, and income
q every person residing in tho. United
gates andsfOr every citizen Of the United
sa'cs residing abroad, derived from any
.oaFcc whatovef, whether. within or with.
optas United sates, except as hereafter
Provided, and allie iaz annually upon The
gains, profits, and income derived from
slG business, trade OF profession carried