New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-15
only one thousand dollars tor any year pro

OF any person all national, state, county
ard municipal taxes paid by him within the
year, whether such person be owner; tenant
or mortgager; all his losses actually sus-
tanned during the year arising from tires,
foods shipwreck. or incurred in trade, and
debts ascortained 70 be worthless. bur eX-
Guiding all estimated depreciation OF values;
the amount of interest paid during the year,
and the amount paid FOR rent or LABOR 10
cultivate land, or 70 conduct any other DNs4-
ness from which income is derived; me
amount paid for thn rent of TIE house or
premises occupied rs q residence 1or himse1
or his family. and the amount pad out '0r
usual and ordinary repairs. No d1dtc'-on
shall be made Tor any amount palc ons loF
new buildings. permanent Improvements,
or bettc,mcnts made to increase The value
Of any property or estate.
SEC. TO-. And be il further "eac.ed.
That the TAX LeroinbetoHe, I-ov.@e0
shall be assessed; rpon ,he cams.
profits, and income Tor tie y'3r end
ing on the thi,-v-tir-t day If DeoeIr bar-rXt
preceding tie time 1or leyy;,G and collect
inc said tav. aud shall Ice levied or the IlrSJ
dav OF March. eighteen lm'.rcd AM >cVcn-
ry,onc and eighteen hundred ard seventy
-wo, and be. due AMI payable 81 u lore
he .li!,ietl .lay o. AniI IL c2cs. 81 SD
wears. Ard i addition % an; sum an
ul.allv due and unpaid after tie tnn'1"ln
day %. April. ar, ,nr Een days after notice
and demand thereof " tie collector. mere
shall be levied ana collected - a penalty.
the sum Of i've pc. 1ri.:'fm nn :hc amount
unpaid. and in,"re.c ~ sad I'llu iii, - the
rate OF or" re- CeI}.yfa per month from iae
time the sam" .."a@II. tue. eN '"fiT if';h me
estates 81 d.a"e.I.rG. Hsan". -. -.ss-'''lt
persons.
SIC. u. M - II .,.;'.'" enacted. That
It ~hal! b, h ,Ir..: g. per. a .. NV
fiji are. whose gro-> ~ ON HuInG lie pre-
ceHing var "Nor",iel. :wo t.-nUs;,H': dol
lal- II make :.H,. r-l'!Jr ret;.iE On o. oc-
fore the dav designated by 'aH. ~ Ire
assistant ASSESSOR %! the district il VII i'll lie
resides -! Jlia gross an!oant "1 ills .nH"r'
gains. ana rl,.ils - aforesaid; bJ5 Hot u
cludnc the Guu5l' I r"ceiVcu IRON any
corporation Who's" Officers. - aith".zci
by law. withhold and ply - taxes =
per cenIym @. the dividends ;.Aale ana %.
the intelret q" coupons pad ~ s'ch e2lG'o-
ration. Lor thu portion Of Il" ~aiaTT or r2E
received for services II tie "tFll. ln'iI'jT
naval, or o,l,r ~arEjco 81 yhe United States.
or as senator YcD~eStn-at:V" " delegate II
Congress. rom which tax has been deducted.
nor the wages o. minor Children not re
ceired; and ever guardian anH trustee *
ecutor or administrator. and any person
acting il any other IiGrciary capacity, II Is
resident agent tor. or corar,neT ot. any non
resident alien, deriving income. gains ana
profits from any business trade or PIoIes-
sion carried on in the United States. ORION
rents of real estate situated therein. snail
make and render a return as aforesaid 10 the
assistant assessor OF tie district III which he
resides OF the amount of income, gains and
profits of any miuo" or person for whom he
acts. The assistant assessor shall require
every such return 10 Dc verified by he cath
of the uarty rendering il, and may increase
the amount OF any return. after Hotl'" 70
sIlch party, f ne las reason to believe f2at
the same IS IN leT>teIc,. Ia ease any n.r-
son having gross income Us above. oI 80
thousand dollars or more, shall rcgi-rC II
retlse II make a,.G render such return. ct
~hall Yrrder d false OF fraudulent =: IN,
The a>-r~-or o. assistant G--eSsoc shall b. Ne
such re- ann. according % the best ir.al ii.:-
ton h2 in obtain hy tie examination u s.s'@
person. or 81 lis books or acaoUnts, ." ~ any
other evidence, ana shall add. - n-nalt.,
10 the amount o1 The tax Due thereon, HI; '
per centrum in al ca-,-S - w.l.iCl neg - ~
refusal To make and render return. 2,d
one Iu"dred -. -.nUur in al eases q Z
false Or f. lliu'eAf retlrn having been rem
dcrcl. The tax Gla the addition thereto a.
nenalty shall ~ assessed and collected IN
the manner provide! -. IN cases 81 .ri- tnl
neglect or refusal - render g"J9Gn, o. a.
rendering a tll>e ~. :.j.;s:;ilrI-1 yC-ulD. HNc
10 penalty snail h- assessed How a:T peg
.oh lor 9u.l .'-''et 81 - ~ - IA
w OF F'H'i' III i"I-' - -'"''-'i-' - -
l.'rh' except ct lt"> 'H''.'-' &c -, .h'
NM dlI'l l'- D H..'. : q" '' ~ ''','
~ me
ryntv 10 i've heard provided. that n5 o.
lcctor. deput- collector, assessor, nr assist
| ant assessor shall permit - % Published n
any manner such income returns, or any
I'"Io 'AS-.,i NJ. !. 7i''' :
H"l -uS .'G ~ No. =
nI1' "9 'g M, 10. !'.''.4I - :,
1uiCo ''iil ''"'i'--7 '--' - :, -0-i-
u ih'tihdl "a Gle 7i'''I l''e>-''
SEC. y. And ~' II TURNER enacted. -Ajt
when TIE return 81 "DF person : H2el'','''i
~ ~: ',>>.r' Il '.'~,,N>'E. s,a,h 2tfS2.a u.
t :at.I .i'' '',iA> .'- , ~ a.
It, =, 80. - ~ "a. "a J.,
~. l H.,
'''i' >''c' -! ''--'l '-''i'' Nn'-' - ~
li,;,,'i =; - I'LL Ia H., Il
- 49," - -,
.prso,, .n,,.o, trn,o The Gsnisio, o.. -.
i,S.;.,anr sn5.o,. il, s,,nh c.sas -. .ja
o..o'''-n' ~: 80.
thereon. unless reversed hv Ike Comm. Ss;o,,-
er of Inferno Rar.uu.. shall be final. TIE
form, time. and manner Of .cc.ling. s. al:
he subject :, ~ .'1lai;op- to he prpSr- i.aI
hy the Commissioner 81 Internal Revenue.
SIC. -. And he i 1ilrthcr eplc-.a. That
anv person. il II. own behalf, or as mel.
tiduciary or AGENT. slail be ,nc,ui;.ai %
declare. uudnr oath. that he or Iii. ward
bcnctnia1y- ~ 7,rior;raI WAS not Possessed
Of an income 81 -vro thou>a,It! dollars, lab.
to he a-Sas-a. according tothe provisions If:
this act; or max declare that az .:.cone
tax has been assessed and raid elsewhere
~ the sam" ear. unIpr. s.11 'r0,.,- =