Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-03
LAWS OF The UNITED sTA1ts.

shall be inal. The form, time, and manner OF pro-
ser!Osa ~ the commis SdSs Of %fnssrnsi Revenue even ss'-
SIC. IS. Aad b. u further enact ed. That any per-
'on, In his own behalf. or as such tduciary or aGent,
Or bis ward. beneficiary, OF principal, was not pos:
sesseI OF all Income Of two thousand dollars, liable
10 be assessed according TO the provisions OF this act;
psld elsewSSrc In ths sam wear. under autIori.
" ofthe United States, upon his income. gains. and
profits. or those Of his ward, beneficiary. or princi-
be satisfied Of the truth or the declaration, such
person shall thereupon be exempt from Income tax
In the said district. r's.r-g
SEC. IA. And Be u further enacted, That consuls
United States shall be exempt nom any Income tax
by this act which may BE- derived from their
oricial emoluments. OF nom property In foreign
such eonsult may represent shall extend similar cS-
eniptlon 10 consuls OF the United States,
SEC. IS. Had BE- Il further eadeted.. That there
shall be levied and collected for and during the year
hundred and seventy-one a tax OF two and
one-lMlf per centum on the amount OF all interest or
coupons paid on bonds or other evidences OF debt Is
sued and payable In one or more years aitcr date, by
any Of the corporations In this sect!1n hereinafter
enumerated, and on the amount Of ll dividends OF
earnings, Income, or galns hereafter declared, by any
bank, tTust COMPANY, savings Institution, INSURANCE.
company, railroad company, canal company, turn
pike company. canal navigation company, anu slack
water company, whenever AMI wherever the sainc
shall be payable. and to whatsoever person the same
ul1y y uutt luSiuuluk Hotf-tcsluehlst NheAiSi Sih
zens or aliens, aud on all undivided profits OF any
such corporation. which have accrued and been
earned and added to any surplus, contingent or other
fund, and every such corporation having pain the
tax Us Aforesaid. Is hereby authorized to deduct and
withhold nom any payment on account OF Interest,
coupons, and dividends an amount equaito the tax
OF two aud one-haf per centuml Oh the same nnd
the payment to the United States, MS provided by
law, ot the amount Of tax so deducted rom tho In
terest, coupons, anu dividends Aforesaid, shall dis
charge the corporation from any liability for that
amount ofSaldi I'M ,coupons,o or dividends acclaimed
a. due to any person, except IN cnses where said
corporations have provided otherwise by an express
contract: Rorided, That the tax upon the dividends
OF iEluranp0 COMPANIES shall not be deemed due ul.
I'll such dividends arc hayallo, either IN money or
otherwise; aud that the money returned by mutual
Insurance companies to their policy-hoiders, AMI tue
annual or seml-annuAl Interest allowed or paid to
the deposltors In savings banks or savings iilstltt-
tlons. shall not bc considered rs dlyirlends. and that
when any dividend IL made or Interest M aforesaid
Ia paid. which Includes any part Of the surplus or
contingent flnd Of any corporation which has been
assessed and the tax paid thereon, or which Includes
any pnrt OF the dividends. Interest or coupons re-
ceived froni other corporations whose officers arc au.
lhorIzed by law to withhold a per ccntuni on the
SAME. the amount of tax 50 paid on that portion Of
the surplus or contingent nlnd, aud the amount or
tax ~hioL has Leeu Slu.heh Aid paid Oh dividends:
Interest, or coupons 40 received, may be deducted
from the tx on such dividend or Interest.
SEC. H.. AEdbe u further enHcte ed, That every per-
sOn having the care or management OF any corpora
lion liable to bs taxed under the last preceding sec
lion. shall make and render to ihe assessor OF ASSIST.
nAb ASSNeeoa " sN
his office for conducting the BUSINESS oil such c9rpOr-
alton, OH or before the tenth day OF the month follow
Ing that In which any dividends or sums OF money
become due or payable al Aforesaid, a true aud com.
plete return, In such form a. the commissioner ul
Internal letUnue 'niaS p~relrrtbe, Of the amount OF
lnconla and prodts AMI o. taxes a. iaioresaiai aha a
president, cashier, or trcasurerof< tie corporation.
under oath. that the snmc contains atrue AMI conl-
p!.s account e n rs 81, sln 1sST Ss al R'G nae as % 81 iaS @,
rcniefinu DC spehretim. with Nschdechration all
ueXcd, the corporation 80 In default shall forfeit, as IL
peIally. The sum Of Que thousand dollars; and IN
turn, or Of any defaulti Iii the payments ~ the tlS rs
required, or OF my part thereof, thu assessment and
collection q thetax and gsggl.S shall be " accord.
SEC. i. Aadyc q FARTHER .aasied. That sections
ONE ONE one hsSrinl AMI aSS;ensytwS ami one hundred
AMI twrAty-three Of the act OF Jlhle thirty, eighteen
hundred and slSty.four. entitled ran act to provide
Interest on The public debt. aud for other purposes"
az amended. by the oct ,of July thirteen, eighteen
hpDdred and slxty+lx. and the act Of March two,
70 Iuip0se the tsScs'tLstSln nlentleIcd 70 the first
day OF August. eighteen hundred and seventy. but
AFTER that date no further taxes shall be levied or ~.
sessed under SAIL sections: and all acts nnd parts OF
acts relating to the taxes repealed, and that
all the provisions Of said acts. shall continue IN full
foreafot levying and c~oliectiuI all taxes properly as
pTvLians or ISrmer acts, or drawbacks. The right to
.ShieA hI. alitedy acerged ar gliShS may hereafter
accrue under said acts, and FOR ablq lllLsg I,d Son,
tinuiffg ficRs, ines, penalties. ail,t I'M iturcs Incurred
under AMI by vistuc thereof. And this act shall not
be construed to affect ANY act done, right accrued. or
penalty incurred under Former acts, blt every sueh
completing all proceedings which have been already
commenced or that may b. commenced TO enforce
sneh anrS.penaltieI. and forfeltures, or criminal pro;
ceelinIs under said acts. and for the punishment OF
cr!1ieSof which any party shall DO or has been io"hd
guilty. ysa IL.
Iient IA hereby authorized 10 annex 20. and unite
with each other. two or mere. adgolning collection
districts, whenever In bis opinion, i Will reduce tne
~ pnhscs or collecting the internal revenue, without
iulpaiILYs DE -enlpiflcy OF the servlee and there
UPON An, ss9t sS,siI , M S,ie tGl nS e.. 1 Yrs. gsS IH !! si.5
i am, faSh sI' ~ san slstreS IN a,n,ss NJ, nm nrnnper' nj his rIs.
~ciutlon, Amy Two or more adj0lliig supervisors dis
utctS and 10 retain or appoint ole supervisor for
such consolidated district.
a. pssc,ieaiies afIsr he passage * this act the mum
Der Of assistant assessors employed shall hc pernia..
nenLy reduced by tho discharge Of oil Onlcersof That
any take. which Shall have been abolished by law;
ami the Commissioner ofInternaI Rcrehis shall be
required Further TO rslnse the nInleSr Of assistant
vices of assessment which has bSen made. Or may
hereafter be male. by tbs rcpeal OF any portion OF
the internal taxes.
sislysscyen OF all act approved July thirteen,
eighteen huIlrSl EEl slSty-slN, entitled, An act 10
reduce Internal taxation, and ~ amend al act on.
titleL An act To provide Internal revenue TO support
the government, TO pay Interest on the public debt,
and for other purposes approved june thirty,
eighteen hundred and sixty -four, be nineihicd oy iI-
criminal" the words Eat law or IN eIulty:" also. by
insc,ting after the wonls III the suit were cunl-
menccL In the cuurt hel,v by summons, the words
following: subpHnn. petition, or by any other forni OF
action except ~ hereinafter provided also. by In
s"rtIng after the words :. or II II were commenced by
capIas," the words following: "or BY any similar
farm M prOraaliDy hv which n DpfSOtlll arrest IL or
dGrud.P
SIc, q, And BE- u J1.iher saGoicd. That afier the
thIrty-llnt day VI December, eighteen hundred and
seventy. IN lieu OF q the duties now Imposed 6S Law, law
for Imported from foreign countries. there shall b.
levied, collected. and paid the following duties and
rates of duties. that Il 10 say:
On teas OF all kinds, 0nccn cents per pound.
On coffee Of all kinds, three ccniS per pound.
On.cacuu, or cocoa, two cents per pound.
On cocoa leaves or shells, one cent per pound.
On ground or prepared cncol, or cocoa, i've cents
per pound and on chocolate. seven cents Ter ponnd~
On all n~iolasscs, ilvc cents per gallon:
On tank.bottom syrup Of sugar cane Juice, melala,
concentrated nielaia, and concentrated molasscs,
one ami On-half cents per pOutd.
On all raw or muscovuds sugar not above number
seven. Dutch standard In color, one and three quarter
On ali raw or muscovado sugar above number
seven. Dutch stanare In color. and all other Slghrs
not above number ten, Dutch staldaru III Color, wv"
cents per pound.
Dutch standard In color, and not above number
thirteen, Dutch standard In color, two and one
quarter cents per pound.
On all other sugars above number thirteen, Dutch
STANDARD In color, and not above number sixteen,
Dutch standard IN color. tvoandthrec-lnarterec cents
per pound. ~
standard In color, AMI not above number twenty,
Dutch standard In color, three and one quartcrccnts
per pound.
: on nil sugar above number twenty, Dutch standard
In cO.sr. and on all refined lo1, lumD. crushed, pow
derel and grunulateG sugar, four cents per pound: FRO
rided. That the secretary or the Treasury slat; "
regulations, prescribe and require that samples shall
be taken by inspectors from the h~ogsliead, box. or
other package. In such a manner ss to represent q
true average Of the contents OF the package, ana
from a xufrclcnt number OF packages OF the same
mark In each and every invoice, 10 that the samples
average In quality Of the sugar Imported unlcr thht
marx, and the Classification shall be adJudgci on tue
entire mark accordingly; and the wclgnts OF sugar
Imported In casks or boxes shall be markell dlstiict-
Iy by the custoin.house wcigher by SCORING thr haures
indcliLly on each package; Proriied, That all s!rup
OF sugar, syrup OF siigarcanc juice. nlrlnda, conccil.
trated uielada, or concentrated molasses, entered
untlsr tho name Of ~in1lisscsi shall he forfeited 10 the
On ali wines imported In casks. containing not
more than twenty-five per ccntum OF l'ohol, AMI
valued at not eXcecIlng forty cepts per gallon,
cents per gallon valued at over forty
cents, and not over one dollar per gallon, sixty cents
Dcr gallon; valued At over one dollar per gallon, one
dollar per gallon. AMI In addition thereto twehS-h'e
per centum ad valorcm.
ON wines Of all kinds, imported In bottles. anil not
herein provided for. tho same rate per
gallon as wines imported In casks, but all bottles
containing one quart or leSs than one quart, and
more than one pint. shall PC held 70 contain one
be held to contain one pint. and shall pay In addition
three cents for each bottle.