New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-19

dividends, interest, or coupons recelvcu
from other corporations whose Oiilcers 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 SO received, may be de-
Quoted from the tax on such dlVldcnd or
interest.
SEC. I6. And be it further enacted, That
every person having the care or manage,
ment of any corporation liable TO De taAeu
under the last preceding section. snail MAKE
and render to the assessor or assistant asses
sor of the district in which such person las
his office for conducting the business OF such
corporation, on or before the tenth day OF
the month following that III which any dlVl-
dends or sums of money become due or
payable as aforesaid, true and complete
return, in such form as the Commissioner OF
Internal Revenue may prescribe, Oh inc
amount of income and profits and OF taxes
as aforesaid; and there shall be
annexed thereto a declaration OF
>the president, cashier. or treasurer OF
the corporation. under oath, that the same
contains true and complete account OF Inc
income and profits and OF taxes as aforc-
said And for any default in the making or
rendering of such return, with susf decitira-
ton annexed, the corporation so LII default
shall forfeit, as a penalty, the sum o1 one
Thousand dollars; and in case of any default
in making or rendering said return, OF OF
any default in the payment OF the tax as
required, or Of any part thereof, the assess
ment and collection OF the tax and penairy
shall be in accordance with the general pro
visions Of law in other cases OF neglect ana
refusal.
SEC. IL, And he il further enacted. That
sections one hundred and twenty. one nun
u
| twenty-five, and one hundred anu twenty
! three of the act OF june thirty. eighteen
| hundred and sxty-tour, entitled ''-An act
| to provide internal revenue to support the
| government, to pay interest on the puDilc
| debt, and for other purposes. as amended
| by the act of July thirteen, eighteen hum
| dred and sixty.six. and the act.of March
two. eighteen hundred ami sixty-seven,
| shall be construed 70 impose the taxes
| therein mentioned to the first day of August.
| eighteen hundred and seventy, but after
! that date no further taxes shall he levied
or assessed under said sections !:
| and all acts and parts OF acts relating to the
taxes herein repealed, and that all the pro
visions of said acts shall continue in full
force for levying and collecting all taxes
| properly assessed or liable 10 he assessed.
or accruins under the provisions OF former
4! acts, or drawbacks. the right TO which, tlas
already accrued or which may hereafter
| accrue under said acts, and for maintaining
| and continuing liens, fines, penalties, and
| forteitures 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 tor
carving out and completing all proceedings
| which have been already commenced or that
| may be commenced to enforce such fines,
penalties, and fOrieitures, or criminal pro
| cacdings under said acts, and for the pun
ishment of crimes Of which any party snail
be or has been found aOty.
SEC, Is. And be il further enacted, That
the President is hereby authorized 10
annex 10. and unite with each other two q.
more adjoining collection districts, when
ever in his opinion 1t will reduce the eA
| penses Of collecting the internal revenue
| without impairing the efficiency Of the ser
vice; and Iherenpon shall retain but one
! collector and one assessor for slch en-
larrcd district. And the President is alst
authorized TO consolidate in Ike manner. ii
his discretion. any two OF mere adloilIn-
supervisors districts. and 10 retain or ap
point one supervisor FOR such consolidated
! district.
SEC. 10. And be il further enacted, Tha
ia soon "a practicable after the passage o
this act the number OF assistant assessors
the discharge oi. all officers of that class Wit
are assigned specially TO the assessment o
any taxes which shall have been abOlishe,
by law; and the Commissioner of lnterna
Revenue shall be required further to reduce
| the number OF assistant assessors III pro
portion TO any reduction OF the service o
assessment which has been made. or ma.
hereafter be mad, by the repeal OF an,
portion Of the internal taxes.
| IN And tn II frI- her enacted. Ina
section siNty-seven OF an act approved Jul,
thirteen, eighteen hundred and sixty-siN
entitled AN acD to reduce internal taxa
ton, and to amend an act entitled An ac
to provide internal revenue 20 support tn
government, to pay interest on the pubil
debt, and Tor other purposes approve
June thirty, eighteen hundred and sixty
four" be amended by inserting after tn
words that in any case civil or criminal.
the words .'at law or in equity also. b.
| inserting after the words of the suit wer
commenced in the court below by sun
MONS" the words following: ''subp0 M, pt
tition, or by any other form Of action eXcel
as hereinafter provided" also, by insertin
after the words or il il We're commence
by capias," the words following: ''or by an
similar form OF proceeding by which a pei
sOnal arrest is ordered
SEC. 81. And be it further enacted, Tha
: after the thirty first day oiiDecember, eigh
cen hundred and seventy, i'll lieu OF Of III
duties now imposed by law or the article
| hereinafter enumerated or provided for III
| ported from foreign countries, there shall
levied. collected ard paid the following dl
ties and rates OF duties. that is to say:
On teas Of all kinds. fifteen cents pc
pound.
. pound.
On cacao, or cocoa. two cents per pouns
On cocoa leaves or shells, one cent p
pound.
On ground or prepared cacao, or coco
five cents per pound; and on chocolate, seyc
cents per pound.
On all molasses, five cents per gallon.
On tank-bottom strip Of sugar-canc juice
melada, concentrated melada, and concel
| tratcd molasses, one and One-half cents pt
pound
t On all raw or muscOvado sugar not iboS
t | number seven, Dutch standard in color, on
| and three-quarter cents per pOund.
t | On all raw or muscOyadO sugar aboN
| number seven, Dutch standard in color, an
4 on all other sugars not above number te,
s Dutch standard in color, two cents p'
: pound.
g On all other sugars above number te1
Dutch standard i'll color, and not ab0N
t number thirteen. Dutch standard i'll colo
4 two and one quarter cents per pound.
: On all other sugars above number tlli
r teen, Dutch standard in color, and not abo'
r | number sixteen, Dutch standard in colo
f two and three-quarter cents per pound.
G On all other sugars above number 81
$ teen, Dutch standard in color, and NJ
4 above number twenty, Dutch standard
!. color, Sthree and one-9uartcr cents p
y pound.
/, On all sugars above number twent
i Dutch standard in color, and on all refine