Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-26
OF rHEuSIrEp STATES

rerfet oy tho Comruindolier OF Internal Revenue,
shall be subject to regulations to b. pre-
scribed 6y the Commissioned OF Internal Revenue.
SEC. y: Aad bert further enact ed. That any per.
son, In his own behalf, or a. such nduciary OF agent
allab be peypIttcd 20 declare, under oath that he.
OF bis ward. beneficiary. or principal, was not POS.
e Of an Income ,sOnr,, Of TIVE " IN thousand OlsIlo dollar Ia +, i1 sc.:
or play declare that an income tax has been assessed
sh1 paid elsewhere In The sanic year, under autllori.
" ofthe United States, upon his income. gains, and
pal, as required BY taw and II the assistant assessor
shall be satisfied Of the truth OF the declaration, such
person shall thereupon be exempt fronincopic tax
SIC. II. And BE- u further enacied, T6A consuls
OF foreign governments who are not citizens Of the
i TmpssS st By his sa ss, vi SaSm may be der aTs IT fSSml thsif
official cmounents. or from property inliorSiGn
COUNTRIES: Provided, That the governments which
such eonsus may represent shall b, extend similar eS'
SIC, Is, And BE- 70 further eNacted, That there
shall be levied and collected for and during the year
eighteen hundred and seyenty-onc ajax OF W and
one hall per ccntum on the amount OF all Interest or
coupons paid on bonds or other evidences OF debt Is
sued and payable In one or more ycArs alter date, by
any. Of the corporations In this section hereinafter
enumerated, AMI on the amount OF all dividends Of
earnings, income, or gains hereafter declared, by any
bank, trust company, savings Institution, Insurance
company. railroad company, canal COMPANY; turn
water company, whenever AMI wherever the SHINE
shall be payable. and 10 whatsoever person The same
may ba due, Including nor.reslents. whether GU
Iens or aliens, and on all undivided profits OF any
such corporation. which have accrued and Een
earned and added tonny surplus, contingent or other
fund, and every such corporation havin: paid The
tax as aforesaid, Is hereby authorized 10 de'luct ann
withhold from any paymento on account Of interest,
coupons, md dividends m amount equal TO the Tax
oftwo and one-half pr ccntum Oh the same anu ~!
law OF the amount Of tax NO deducted from the In
tcrcst, coupons. and dividends Aforesaid, shall DIS.
charge the corporation from any llah,iIy ir .nai
t,.,1,nN nfa.Na Int af..al m nom mr. UINllplHs ElhlnlG1l
o. due to any person., except III cases where Silu
corporations have provided otherwise BY an express
contract: Iroridcd, That the tax upon The dividends
OF Insurance companies shall not be deemed due I'M
al such dividends aro payable, either IN money or
otherwise; and that the money returned BY mutual
Insurance companies to their policS-loi1ers. anu tne
annual or semlannunl Interest allowed or pail 10
the deposltors In savings banks or savings lnsniu.
lions, shall not be considered as dividends, anu that
when any %diyldeni l. made or Interest as Aforesaid
Il paid, which includes any part OF tho surplus or
contingent und OF any corporation winch Nus Deen
assessed and the tax paid thereon. or which includes
cciyed from other corporationsw hose officers areau-
thorizcd by law u Withhold n per ccntuni on the
same, the amount Of tax 30 paid on that portion OF
Tux which has been withheld aud paid on dividends.
Interest. or coupons 30 received, may DC dcoucted
from the tax on Such dividend or Interest.
SEC. l6. Aadbe IT, further eadctcd, Thatevery per-
son having the care or management OF any corpora-
lion liable 10 b taxed under the last preceding sec-
lion, shall make and render TO Tic assessor or assist.
NH uANNFHIn VI AHC ulNk ~ INV F'Nha lNh'Nh 's@
his office for conducting the OuslnsNsoG such corpor-
alton, on or before the tenth day OF The month follow.
lug that In which any dividends or sums Of money
piktA,retdrn, iIsuch tonIr as the Commissioner Of
1atkrnAl kaSenpe maj. prescribe. Of The amount OF
Income and profits and Of taxes as Aforesaid; anu
FpEsSdsnk evhkI or treastr1of ne corporation
ptIcf bath. hASthe same cpp9lhs atrue ami eom.
[psss AS: e an rHs In ssy ss ssa T9 n q: ass % Si iaH ST
rendering OF such return, with such deGLlpition an
ncxeL, thr corporation 10 IN default shall nrfelt. as =
penalty, the snm OF, one thousand dollars and IN
casc oi any default In making or r~,ndrrIng said re-
turn, or Of any default IN, the payment OF ths tax as
required. oref sny TART Thereof, thu assessment anu
collection ofiths tax and penalty shall lie IN accord
ancc With the general provisions Of law In other cases
s3aS. . s%.iIsit c sriltr knaetsd, Tina, sections
one. one hUIaTed AMI twq,tStwo, AMI one hundred
snihweuty-thtes Of The act June thirty. eighteen
huuhrct AMI siSty- fSur. entitled An act to provide q
Interest on tbe pubic debt, aud for other purposes"
as amended by thciact OF july thirteen, eighteen
hundred ,na,ra and sist sa AND @S a Sac 81 b. a e%nSs, IwS
to imposel the taxes therein nlentlonett 10 The Hist
day OF August. eighteen hundred and seventy, hui
after that dale no turthcr taXcs shall be levied or rs.
.Sesse,l unleT ssid sraions; and all acts AMI parts o.
acts relating To the AScs hcrClni repealed, and thut
Yelt do klnns -oiIsaid Actss shall continue ~ tl
,SrSsi criisbIe 10 he sssesSKsn accrIlng uiElcf the
Provkionso former acts, % drawbacks. the tlght 10
y Which hAs ahSnly aecruels o6 Which NAy hereafter
Il GrrTna iif-fer nalIaetA and Our maintaining and con.
Inning mems IcsyoTnaIlic and forfcltures Incurred
| ,n,Ier AMI Iy whine thrr,of And lids act shall mol
r tonsfruedto sTccf nnyu done, rightaccrucd, OF
| re,sIty incurred under former acts, but every such
HIfgTS IN \. bss,Sy ssYcI' AMI AR carving ont and
Esssss,Sras "A Ssjfn sr,pnr which have been already
Commenced or that may Le eotnynenced TO enforce
4 such Anrs. DruaIuel. and forfrlturrs, or criminal pro
s.SS1SIs unsisf saii Nets. and for tho punishment Of
erimssof which any party shall be or has been louhd
Hns IA, IJ,lho;r farther kadef,d, That the Pres
| LIr,,I 4. hcy,Lv nuthorizni 10 annex TO. AMI unite
cf,h.rssNs minor fNro or more uIioiuIng collection
/ rt,.t,.rts .ufiatieyrr IN hhs oud Union II will reduce the
a.nans,s ~ rnIle..iInr, III, Internal revenue. without
E,TA nairn, ths rrficirncys az thS service, and there.
Intm siINns rctin hut niineutieofoe snI one assessor
| far sncLl enlarged district Aud tic President il also
snfhoriz,gf 10 ronSbllfatr iT like manner. ut his Ills
| acton.1 anY.tMo or more adjoining supervisors dis
/ trIcts. and 10 retain or appoint one supervisor fol
s,,ch cunsolIistcI district, -
\ $40. 10. Hsth< Il JHytksr eAdeksL That as sO0n
a. nrsctL..bls after tho ,asyaeo Of thIs act tho num-
I h.s ~ ,S,I,fnnt aSgssOfs rmploycl shall bc pcrIna
\ ncutfy reduced BIZ the discharge of al officers OF that
49, M 40 assiemsl specLtIIS 10 tile assessment OF
s u t Ky Con,"issisnrr Of fHternsi EcVcI,ur si,s;I bt
r.Iuir,si further 10 rolucs, die number uf assistant
assessors In proportion to my REDUCTION Of tho Ser'
hereafter be made. By the repeal Of any portion 81
ihe Internal taxcs. ~
.. - .- .o.,.,y Tim, scc,I,u
sen. =. ,hhs $1,000 snrrsv,.I Jnlv ,hIr,,ru
satys-'sm =. " nj u Nv ,xIsIS' eniItissi' IAN nct 10
elEhteeil elnIiei aiei 49,, - nmn,ni ' an ,ct on.
IN,uSc ,n'eln,t a in,,r,ai r.~cnuc In kupi,ori
Utica An aet ~ p.o'ia. 49, ~, ,hn nniiIr ,icht
we SoycrnnWni, " ~ ann,oycS 'Jnnc thirty
All ~ S Sn y III ~ IL. mr. y bc amcndeI by IN.
eisntsen u ~ a.n,Is . thai i, any cnlr, civil OF
sertinS ~ T., ~ ,nnr H." nj law mr. in eouity.' also. by
erllniIai. nv ,%n wnrIs If tho ami were cum.
rncuccb in Inc court below by su mmons the words