Evening star. [volume] (Washington, D.C.) 1854-1972, 1870-09-05
iUFFICIaL.l
LAWS OF THE UNITED STATES,
Passed a, Second Session Of Forty first Congress
iPCBLIC-No. l5i.I

Passed a. second session OF orty-trst Congress
IPUBL1c-No 1911
4 ArT Co reduce internal isxrS HGd Tor other pur-
n, 20 srars-! ~ ne SNARE oHd Ross. Of Rspr.,>r-
'a,.r, = =, - S",sd Satss ef A"srlsa % CHSTss'
iGht"-n luudred and seventy one Ihe special taxes
'si Al sct T. prov ide itt rlal revenue 70 support
''t- g"FrrE:i=nt. To interest the public deb
ie hur,ired ana -ixty foRf as amended hy .setfin
Eine - o. Internal revenue act approx ~ July thir
%! hv ctiou two Il the internal revenue act APP
prov Ell March two eighteen hundred and sixty
ii,,s ect -iai' not BE held rrpeal any way AZ
80 We tHN on brewers imposed by said
proved July twenty, eighteen hundred an siVty-
ri@bt. cn'itls An act imposing tsves ou distilled
sets su eEdat"ry thereof
she nT-J ilv II october, ghicen hundred and ~.
-Hty NJ raj taxes safes imposed 10y tue In
c-Ttira ~ tlz-s on -sIe- ~ are ~ eai.tp%s law
ra;a np, ans a. taxes On safes OF le.f TO
and - u r~tIC Gi-tiid spirits. and wina- n,p 81
.istti ard light, All .T,-udaiory Thereof;
Ic sf'l u. tl4e are h"T-by Tepe.,ird.
~ -, .iIy Fl October. righr-~1i huairgi ,a s.,
MY. liie jsZes rHPo-~i d! the internal revenue
-sIDr al h~T .is. repeated, namely ON articles in
-c.'n"l- A il'' special tax on boats, barx-s. AMI
- Z. Art b. Z, f.,tss5 sHo,'.f. Tia, on AMI
-,'-rts- III sisnip tar IuIp'eed in schedule
''ist~ .lt or receipts tsr any 1T ni,ney of FOR
'i' -, luer, o.. a-F !-lr. aud IA =ts:Io r4x i1lp sod
- a dat canned ans presrTN 81 6-h he inI
re sr- us reLy, repeaie,i And n, stamp Shall
oe I-7iuir''i upen the transfer assignment OF
i.rnrfcr tCy stamped. And the proprietor - pro
rti,.'l~ u articles anei IN said -cneS ME e VIII,
-l,ti iuihisE has 81 their ."n die or des a Ter
'l-"r- Q. g. u-.d "apeelsib - his " thur owu
r-r ~-i"-- namely Cn au.,rIntS purchased a. on-
si- - at v-- Il 81 ft'y COLLAR than ye
E. 80 $500 a,i'tt'i Yen pr gehinm gu the
-Elrt- .'s".rs and Ci-sr .r.il,~. AMI wax rapar-
go. ~ o., 4. rein: e1rntr, Mi -. n,r,,, - 80, ~
r atNTs -,n.F The ets, GLcer sJ.ch rules and r..
= g'f.-~ 90 :ic I,5ErS>I If intFr nal is-ycnu.
and ali prov i-i-ns Of Existing laws il-
-r.-l-.-uf .s.i.H I'll .J~ % T-b. repeated.
- p ~ q :; l1. z, % 80, That section
act % Fs'lr ll-erHai revenue 10 support th l.ly-
errn ~, to Ty interest the puair debt, anil Tor
hrSdri - IVY fnr as am-nsi hr iSn MIN
= IT, M i ir' a.. a.; APE -, July thirteen
amid = striking ny he words fifty dollars IN
lilo, ~. uhlr The i1un 81 t ,'' r .iTl n nm
pad, tUr II case less than "a ,iyiIsrs ai-O by
s'su- shd Inserting Ia LIEU thereof the words
entN-gBe also, bY s'risiEZ out the WORKS sixty
,htrsof ~ words eniy two III '''"
SO s 4si e 2 (irLezr ssgrisf. That there shall
a. les !ec aud collected annually, hereinafter
sltsd L. the years eighteen huldrvd and sew nty
gains. pra;i- and income 81 eTery p-r-"n T-.itr
United States Te-iin. aJ-oad. derived iron. a;IS
.0"Ic- whatever, whether within OF without th-
Ei.td >;f.''s .'x'ep' IS her"sI-r Provided. AMI
~ shHge.y Tgcn The gains prcilts AMI income
led on IN ihs United states b. any person residing
81 IL, nitsd S:ais., ana hot sizen thereof,
.sn-d y any r-rs"n residing without the United
States 81" Mt a citizen Thereof
80 -sf 10 y ttTtsST maui. That in est;
i-Ir g. -..-. Profits, and income G.. lIy p.rsp:
;Ast .'-i . l1e!.rl all income d-rt'ci iT,T any
ur'n al; n"!es bombs. and mortg other forms
"' iHrti'f n'~~ sa-isg inter -, hsther paid
- -n,.rluf 4 all prrmsan on gold and cTUp1n,
VI - a;s. and income @! any business Pre-
-'--I,r, tre.-, Employment, 't1ce or No,-l.i,a:
tusiii.f= -Hy sluount receive, q salary or Fay
-sr-;sr e tIe Fuit-d States, sens-or, req
Pyfieu Thereof from which, under authority Of acts
Il torg's@- previous hfreta, a tax ~ I'VE per
~ 49, O. ih- ssin- md rrohts, whether
iy ~ Pnii - =, conHsLi-s er partnerships,
corp rHtiuus v ll.-- oficcrs. authorized by law
den.n 'si- OF interest OF coupons paid by such
c.TPoTstiIts, profits realized within the year from
vtu- % tis yesr Tor which Income IS estn.,eI The
sirpunt 81 .ais Of 1--we stock, sugar wool, butter
sn, fruits vegeIables other prOdueticns, being
I 5 81 sy 81 . .h7 .I n such
E-ci.. y TIE L.ny and AL o'h~r gains, profits and
% the r'nts ,sius q III sme,rna Sg .sd n or
o;cGpi.d h any pers0n, or BY his family.
naval pensions allowed TO any person und- Iis laws
i thc tuitsd States. and the au Of thJii. and
-ha!l be emp; from aid income tax, IN III.
n.snne, l-Ieiasfter proyitS,l. only one deduction
Rregaie ...ceme Of al the me.bers Of any family
mil'r chi,irsn, or c, husband AMI wife b1, When a
vie h. y iss a -epars;e income, beyond the
II apart from Sinn sach dria,,i UNI, .p 1 iSsS
aud s and nd asss' . fsfP' b. Aa P :,
xsIa 9efielaIs th., n >, ts seS Or
hsyrs ' PTF Essy ,iDisre', onI on, ejaciop
towing -:' la tisu from the income ~ 4uy reIi-
~ - 81 cgu nuuis holding all heir properly
each I've 81 -"~ posing such society and
''r ;~rs-.'l'" fractional nnEater Of sach persons
@ -.u-r tu'. lamiiy. ana teducIiOn 81 two thou.
-fr' c 's- ,hAIi be slIoved for escn OF ssiI ismi
-lJh -rit- Nv dU' a1d ~ psid -i,lI be assessed
] I BE- er, one sou,aud tS oiisST. 's ss1
Say } ga Fr."T :" cish''~E hnrdr.i And seventy.
,. 1900. That in adilon
thst~ 81 y i-,;uctsd from the gains pronts and
r ciIs t''N paid By him within the year shether
49, fr.ily .s,sirs sa, GS m9ItsagsT all his
ir,f f.- ",rcs shipwrecks. or Incur red in trade
- = - -risin@, T. b. s"rthie-s bat excluding
AT fSfr s''~i r~Yrrcts'iuns 81 values the amount ~
-Ti.f - lat 10 rri,iyafr IsIs enc MONT paid
Sthsr tu.il,sS fron which income IL d-pTssI. ;hs
~r.s ust Fsit f.r ~" 81 ri house or premi.s.
..CUti.f rs-'f re- Or himself ~ hi. family 81
tie sfL1rrr' Fi lat for uSlsi and ordinary repair
N ds6u,tlcu -aii be eod, auy onlouci paid Cut
T. rEsw buildings, u peTnlaI eut ImprUy enisuts or
lrt:t r.ats Gts % increase the value o. any prop
s-Ity = ss;slr.
So - saf T. q: CETfASJ sHGcfsf, That the tax
4 rein tef - provided sail be assessed UpJu the
sam. proais, and income 70. the year en- ling the
lint n-xtcsy of December next preceding the time
f1r - ving sui collecting -sid tax, and shall be
iti.. On iks fjr~t day Of March, eighteen hundred
sra --,euiy me and eighteen husdTrd and seventy
W. ami ~ 5ne and pay abe Or before the Thrift
eth sy Il pril in each Of saii yeaIs And in aiai