Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-13
/ LAWS OF HE UNITED STATES.

| SNAIL &c QDdl. Inc lOTn, time, anu ulAu0eE OF ptQs
| ceedlngs, shall be subjcctto Regulations 10 be pre-
seibed 81 the Qommiisionsr offntemal Revenue. !
SEC. -. AID Be u Jtulkr enacted, That any per.
shall be permitted to declare. under oath. that he.
or his ward. beneficiary: OF principal, wa not Pos.
to DO assessed according TO the provisions Of this act
or may declare thstAn income tAxhas been assessed
and paid Elsewhere In the Ame year. under author.
pSreats. or those or Sis ward. Seneasiary. Or pfiaci.
pal. as required BY law: and II the assistant assessGr
shAil be satisfied Of The truth Of the declaration. such
person sh.ll thereupons be exempt from income tax
SEC. Il. AHd be Il further enacted, That consuls
Of foreign governments who are not citizens Of the
United STATE. shall be exempt from any income tax
Imposed by this act which may be dcrircd nom their
oLfeial emoluments, or from property 10 foreign
such consuls may represent shsli extend similar ex.
enIption to consuls Of the United States.
SEc. Is. And % Il Jsrthr enaetsi. That there
shall be levied and COLLECTED for and during the year
eighteen hundred and sevcnty-onc a tax OF two and
0ne-halt per centum OH the amount Of all interest or
coupons paid on bonds or other evidences Of debt Is
sued and payable In one or more years after date. by
any Of the corporations In this section hereinafter
enumerated. and on the amount Of NIL dividends OF
bank. trust company, savings institution. Insurance
company. railroad company, canal company, turn
pike company, canal navigation company. and slack
water company, whenever and wherever the same
shall be payable. and 10 whatsoever person the same
may be due, Including nonrresidents. whether clti.
such Sc C. corporsIio Snu which ~ have I accrued dpn and BEEN
earned and added to any surplus, contingent or other
fund. and every such corporation having paid tho
tax as aforesaid. Is hereby authorized TO deduct and
withhold from any payment on account Of Interest.
coupons. and dividends an amount equal to the tax
cftwo and one-halt Peg eentHni on the same and
tercst, coupons, and dividends aforesaid, shall dis
amount ofssid Interest, coupons. or Acknowledgement
as due 70 any person, except In cases where said
corporations have provided otherwlte By an express
ofinsurance companies shall not be deemed due un-
I'll such dividends are payable. either In money or
Insurance companies 10 ,heir policyIolders and the
annual or scml.annual interest allowed or paid to
the depositors In savings banks or savings institu.
tlons, shall not be considered as dividends, and that
when any dividend Is made or Interest as Aforesaid
Is paid, which includes any part OF the surplus or
contingent fund o. any sSfpporation which hsis mas 1as, Ssen
any part or the dividends, Interest or coupons re-
ceivei from other corporations whose ofncers are nu-
same. the amount OF tax 50 paid on that portion OF
the surplus or contingent fnnd, and the amount OF
tax which has been withheld and paid on Dividends;
Interest. or coupons so received, may be deducted
from the tux on such dividend or interest.
SEC. 10. Andbe it, further enacted. Thatevery per-
lion liable to be taxed under The last preceding sec.
lion, shall make and render to the assessor or assist
ant assessor ofthe district IN which such person mas
his office for conducting the buslnss>o or such corpor.
alton, on or before the tenth day Of the month follow.
Ing that In which any diylIcnds or sums OF money
become due or payable AZ Aforesaid, a true and com.
pletc return, IN such form as the Commissioner Of
internal Revenue may prescribe. Of the amour. Of
income and prolts and Of taxes as aforesaidi AND
there shall 10 annexed thereto q desssrati0n OF tne
under oath. that the same contains = true and conf
plete account q The Income and pr9 90 and Of iaS e,
rendering Of such return. with such declaration an
nexcd. the corpontlon,o In default shall forfeit. asa
penalty, the sum Of one thousand dollars; and In
case Of any default In making or rendering said re-
turn, or Of any default In the payment OF the tax as
required, or Of any part thereof, the assessment anu
collection Of the tax and penalty shall be in accord.
ancc with the general provisions OF law In othercascs
| Of neglect and refusal.
SIC. IL. Ind Dc 70 further esaeted, That sections
one hundred and twenty one hundred and twenty:
one, one hundred and twenty-five. and one hundred
and twcnty.three Of the act or June thirty, eighteen
hundred and akty.tonr, entitled An at 70 ptoT1ae
interest on the public debt. and for other purposes
as amended by the act OF July thirteen, eighteen
hundred aud ~Sxty-slx. aud the act Of March two,
eighteen hundred and sixty-scvcn, shan be construed
to Impose. the taxes therein mentioned to the nrst
day Of August. eighteen hundred and seventy, but
after tllat date no further taxes shall be leried or as:
scssed under said sections: and oil acts and parts VI
acts relating 70 the taxes herein repealed. and that
s srt inc e., PT Ioyx,ng sn oi s SIS sS,s; s III .a sSsi pruper Y, i as.
sesscd or liable to be assessed, or accruing under the
provisions 0fforncr acts, or drawbacks. the right 10
which has already accrued or which may hereafter
accrue undersald acts. and for maintaining and con:
tinulng liens, Ones. penalties. and forleitures Incurred
under and BY virtue thereof. And this act shall not
/ OC Oth W y hhp y nVhSt Atfhk
penalty incurred under former acts, but every such
right l. hereby saved. And for carrying out and
s somRe.I1sd or that may Le eommenscd 70 enforce
such lnes, penalties, and forfeltures, or criminal pro:
ccedinSs under said acts. and for tho punishment Of
crimes OF which any party shall be or has neen iouho
guilty.
ident Is hereby authorized 10 annex TO. and unite
with each other, two or more adjoining collection
districts, whenever In his opinion Il Will reduce the
expenses Of collecting the internal revenue. without
, mnpn shail r rel hui one Collector aS and one assessor
Tor such enlarged district. And the President j. also
authorized to consolidate in llke manner, a. HI. dIs.
tricts. and to retain or appoint one supervisor Tor
such consolidated district.
SEC. 10. Aud be il farther tsdeted. That as soon
Der Of assistant assessors employed shall be pcrma.
nently reduced by the discharge Of all officers OF that
class who are assigned speciality 10 the assessment OF
and the Commissioner OF Internal Revenue shall be
required further TO reduce the number OF assistant
assessors IN proportion to any REDUCTION ottne ser.
hereafter be made, by the repeal OF any portion OF
the internal taxes.
SEC. 70. Aad b 70 further enacted. That section
eighteen hundred anil ~sixty.slx. entitled, An act to
reduce internn! taxation, and 10 amend an act en-.
titlei An act to provide Internal revenue TO support
the government, 10 pay interest on the public debt.
eighteen hundred and SIKH .four,'' be amcnded BY In.
s siE1iFx I!'f sse ", sor Ss' "a, i law ss% Or y IN a sSui Ss:s' s Sis,l By 81
Inserting after the words III the suit were ON.
menced In the court below by summons" the words
blowing: subpoena. petition, or BY any other form OF
action except as hereinafter provide1;' also. BY In
sertIng after the words or n II were commenced BY
capiaS," the words folio Ing: "or by any similar
form OF proceeding by which a personal arrest or
dered." . %.
SEC. q. And be u further enacted, That amer the
thirty-lrst day Of December, eighteen hundred and
seventy ,sn S, n icy h or r. ne ne, qa rnam nSw i%p ar Sro oy ST
for imported from foreign countries, there shall BE-
levied, collected, and paid the following duties and
rates nfdutias, that Ia To say: f
On teas OF all kinlls, Hnecn cents per pound.
On coffee Of all kinds. three cents per pound.
0ncacao, or cocoa, two cents per pound.
On cocoa leaves or shells, one cent per pound.
On ground or prepared cacoa. or cocoa, hve cents
per pound; and on chocolate. seven cent? per pound.
On all nSlSsss,; i've we, cents nt sI pc. s c.ns iu,cs m.,,d,
concentrated melada, and Concentrated molasses,
ONE and onc.half cents per pound. =
.c Sn :. Dutch buia q Standard il collar sSSo Que and Three quarter Ssiie
oh az raw g mu,sovsdo sugar above numbsr
not above number ten, Dutch standard in color, two
on ali other sugars above number number ten.
Dutch standard In color, and not above number
thirteen, Dutch standard In coloE, two and one.
quarter bentg per pound. "
On all other sugars above lumber thirteen, Dutch
standard In color, and not above number sixteen.
Dutch standard III color, neutrality-suspicious.
per pound. .
On all othcr sugars above number sixteen. Dutch
standard In color, and not above number twenty,
Dutch standard In color, three and one quartercents
per pound.
on ali sugar above number twenty. Dutch standard
In colsr, aud on all refined loaf. lump. crushed, pow
dered and granulated sugar. four cents per pound; FRO
rided. That the Secretary OF the Treasury shall, BY
regulations, prescribe and require that samples shall
be taken by Inspectors from the hogsheAd. box. or
other package, ~ such 9 manner as to represent 9
truo average of the contents OF the package, ana
from q sufficient number or packages OF the same
mark In each and every inSolce, 20 that the samples
on which the classification Is made shall DO a fair
average in quality OF the sugar imported under that
mark, and the classification shall be atJudsed. on the
entire mark accordingly: and the weights al sugar
Imported In casks or boxes shall he marked dittlnct-
~ by the cust1ni.house weigherb by seoring the figures
l1delloly on zach package; dror SH , anas W roS STp
;rated nlelada, or concentrated molasses. siieten
under the name Of molassea. shall 90 ior1eitea 10 'he
United States,
On ali wIIrS imported In casks. containing not
more than twenty-five per eentunn Of nsSho.i i n%s
twenty-five cents per gallon; valued AZ Oyer loI,y
cents. and not over one dollar per EAllon, hSty een.s
! per gallon: valued at over one u0llar Pei eauon, one
| dollar per gallon, and In addition thereto Twenty-Five
per celtrm al yalorcm.. . .nd M,
otherwise herein provided for, the same rate Per
gallon a. wines Imported In caskS, but al, pottsss
containing one quart or less than one quaLL ~
moro than one pint, shall lie held 70 CONTAIN SnS
Quart, and all bottles containing one pinto less snsn
be held to contain one plut. and shall pay IN aauia'p
On champagne and other sparkling wines; In bot.
ties, six dollars. per dozen bottles eontainlns p eS
| hot more than one quart and. moresthah one PIN;
and three dollars per dozen boitirs enntainlnx W.,
mere Than sue plnt eash, AN Az cs mn,S nsr doSsn bot