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

ccedings, shall be subJectto reSunuons 70 W Div
scribed by the Commissioner Of Internal Revenue.
SIC. Is. And Be u farther enacted, That any pei.
son, In his own behalf, or US such tduciary or aSent'
shall be permitted &c dSlarc, under oath, maj ne,
3. sls OF SpI an fseSas,a " ;S Vt gt iaoSiSSndl dollars. liable
to be assessed according to the provisions OF tnls wi
| or may declare that IN income tax has Deen aSs,seSsSSesiGi
| and paid elsewhere In the same year, under autnorl,
ty ofthe United States, upon his income. gains, anu
| profits, or those Of his ward. beneficiary. or prihci.
p ISiii a s. .s ssIIssed S Sf i sSs ir snS Of Of tn the dSeiaration, such
person shall thercupon be exempt from Income TAX
In the said district. .,.,,,
| OF foreign governments who are not citizens oil the
United States shall be exempt nom any income taH
| imposed BY this act which may bederivsi rom tns,i
| oiiciui emoiunicnn. or from property In foreign
countrirs: Provided. That the governments wbleh
| such consuls may represent shall extend similar eS-
cnption to eons1ls 81 ths ghited s.stSS' rh,. there
| shall DO levied and collected for and during inc year
| elshteen hundred and seventy-onc a tax OF Two anu
| one-hAlf per ccntum on the amount oral interest," or
| coupons paid on bonds or other evidences VI DEBT IS
sued and payable In one or more years after date. by
s saS and on the amount Of oil dividends Of
earnings, Income, or gains hereafter declared, BY any
| bank, trust company, savings " itituton, insurance
| bike comnany, canal navigation company, and slack
| wafer company, whenever and wherever the same
shall be payable. and to Whatsoever person TIC same
| NAV be due, includln' non-resldents, whether cit-
| xens or aliens, and ON all undivided profits OF any
such corporation, which have accrued and been
earned and added TO any surplus, continSent or other
| fund, and every such corporation having paid the
| tax Us aforesaid. Is hereby authorized 70 deduct anu
| withhold rom any payment on account OF Interest,
coupons. and diyidends an amount equal 70 the tSS
| tho payment TO the United States, w provided BY
law, OF the amount Of tax 10 deducted froni the In
| eSarsc tho corporation from any liability for that
| amount Ofsaid Interest, coupons, Or ulVlucilds, Claimed
~ due to my person. except In cases WHERE said
contract: Provided. That the tax upon the dlyidcnds
| OF INSURANCE companies shall not be deemed due ull-
~ such dividends srS payable. either y IN MONEY msiu SI
insurance companies to their poliey-holders, and the
annual or scnll-annual Interest allowed or paid to
i tho deposItors In savings banks or savings lnSutu-
lions, shall not he considered US dividends, and that
when any dividend Il made or Interest rs aforesaid
Is paid, which includes any part OF the surplus or
i 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-
ShoriIed by law to Withhold u per cenIunl on the
same. the amount "f tax so paid on that portion Of
the surplus or cont ngent fund, and the amount OF
tax which has bceh rlthhcld and paid on dividends.
| Interest. or coupons No received, may be deducted
from the tax on such dividend OF Interest.
SIC. l6. AadIe it further enacted, Thatevery per.
| son having tho care or management OF any corpora
| tiOn liable to " taxed under the last preceding Sec
\ lion, shall make and render to the assessor or assist
ant aSScssoI OF the district In which such person has
his office for conducting the businSsSO OF such ;orpOr-
alton. on or before the tenth day Of the month follow
linz that la which any dividends OF SUMS OF money
II v VI u AbtS W NANNNhNt - ~ saA NN"h
plctc return, In such form ~ the commissioner OF
1Rternal ReVenuc may prescribe. OF the amount 0i
Income and profits and OF taxes as niOrrtS,lL; anu
president, cashier, Or treasurer Of the cOrpOrhtlOn,
under oath, that the same contains u true and cont
Il pletc account OF tho Income and profits and OF taxes
a. Aforesaid. And for any default IN tho making or
rendering Of such return, with such declaration an
nexed. the corporationso ~ default shall forfeit, nSa a
penalty, the sum OF one thousand dollars: aud In
case Of any default In making or rendering: S,ld IT,
turn, or Of any default In the payment Of the tax ny
r%eSSulIsd. or or Of any part !hs5sS I; ,n nj, IHi Ss Im ,ar[S a%!
ancc with the general prOylSlunS ot law In other cases
OF neglect aud refusal.
one hundred and twenty. one hundred AMI twenty:
one, one hundred and twenty-five. AMI one hundred
AMI twcnty.three Of the act Of Jun. thirty, 'ishtSril
hundred and sixty-0pr, entitled a act to provide
Internal revenue to support the government. 10 pay,
Interest on the public debt, and for other purposes"
as I a,nsnJ N%i, oy me set , Sa ' my a as,I Of Mi,S 1.-TWO !, Two,
eighteen hundred and sixty-Scvcf. shall be cClGtrtirI
TO Impose the taxes therein Incntioncd to the ilrtt
day ui August. eighteen hundred am. seventy. but
after that date no further taxes shall b. lcvle l. or aS.
Vessel under said ~secti0ns; AMI al acts anu parts OF
ack relating 10 the taxrS herein Repealed. a1d thai
force for levyin: and collecting al taxes property as
scssed OF liable Ia DO assessed or secIuinG nlirr ths
which has already accrued or which may hereafter
accrue under said acts. and for maintnlnlir; and con,
tinulnglicns, fines, penalties, and fOrfvlturcs iiIcnrr,Sl
under and b. Virtue thereof AmIthis act shall not
be constfuedtoa affect any act done, tight accrued. or
penalty Incurred under former acts, 0ut every sneh
right Il hereby saved. And for carrying out ami
completing all proceedings which have been already
comnicnceIo or that may bc commenced 20 enforce
sSSdInss under SAID nets. and for The punishment OF
crimes OF which any party shall be or has been io"hd
guilty. -.
| ilcnt Is hereby authorized TO annex TO. and unite
with each other. two or more adjoining collection
districts, %Ssn nst,I 10 his bis G ;I1,r,Dn, Il %,,1 T0I Wi,se snt
inipairng the efficiency Of tho services. and there
upon shall retain but one collector and onc assessor
authorized to consolidate In like manner, al his Ills
%cietlon. any two or more adjoining supervisors DIS
tricts, and 70 retain or appoint ono supervisor Tor
SEC. 10. IadJs h Jarth,r enacted, That as soon
as practicable after the passage of THIS act tho muir
Der Of assistant aSScSSOrS employed shall lie pcrina-
nently reduced by the discharge OF all officers 0i that
class who arc Assigned specially 10 the assessment Of
any taxes which shall have been abolished hy Hw;
r~cIuired further to reduce the nuinhcr VI assistant
asscSsors In proportion. to any reduction OF the ser.
vice of assessment which has been made, or may
the Internal taxes.
SEc. %. dad b. Z further enacted. That section
sxty-Seven u an act approved July thirteen,
eighteen hundred AMI slxtysix, entitled, An act To
reduce Internal taxation, and TO amend an net en-.
titled An act to provide internal revenue 10 support
the government. to pay interest on The public 'cIl.
AMI for other purposes approved Junc thirty,
eighteen hundred and sixty four" be amended by In.
ssftIng aler the words d that In any case, eivllo OF
SIlninai, Wy "IiuS =. =" " 4, \" ~ M, ,,.r,, an,
mar w ~ ~ co mv ns,nD nv sum,nons - tho worIs
mnwva h ~ W 'n .o,I,t,n' ~, I~ mn 'ih,.r farm M
loioNins uopuh pva,t n,n . y ~, ami !" ,iso ~ IN.
neL,1n eN.eps - ~ o,T anri, 1, ,rcrc rsmInrnre;i hy
sr.ttiis ~ ~ n,nS n,Io..tn,, ",nr Lv n sImiinr
Sapiar, W. H., ~ y, r,St.h ,..,,on,, ,py,s, IL or.
Iulnl" "'"Seeu"s ~ INV
u't'u'
SEC. Il. ana oe Jhrther e'idctfd, NAV altsT wy
thirty'iirit day Of December, ~c':htcrll hnilIrrh anu
seventy, IN lieu oi q inc uuuee now lnposed oy GaM
on the articles hereinafter enumerated or provld.d
for imported from foreign countries, There shall ~
levied, collected, md paid the following duties and
rates Of duties. that Il 10 say:
On teas OF ali kinds. .nfteen cents per pound.
ON coffee u. all Kinds, three cents per pound.
Onlcscno. or cocoa, two cents per pound.
On Cocoon leaves or shells, one cent per pound.
On GROUND or prepared cacol, 'r cocoa, i've cents
pcr pound and on chocolate, seven cents per pound.
On all mOlaSses, i've cents per gallon,
On tanE-bottoni syrup Of sugar cane IuIcc, mclada.
concentrated nlclaia, and concentrated InOlascs,
one Rnd onehalf cents per POM
On all raw or muscovAiO SUI uOt above number
seven. Dutch STANDARD In color. one and three auartcr
cents pcr p0un,I.
On MI raw or mus. ado sugar above number
seven. butch stunarc !, color. and nh other sugars
not above number ten, Dutch standard In color, two
cents per pound,
On all other sugars above number numirr ten,
Dutch standard In color, and not above number
thirteen, butch standard In color, two and one
| quarter cents per pound,
On all other sugars above number thirteen, Dutch
standard I'm color, AMI not ab0vc number sixteen,
Dutch standard m color two and tiirtc-auurtcr rents