New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-25
NEW ORLEANS REPUBLICAN. TUESDAY, OCTOBER 25 1870

tHereou, Or WHICH 1ncluueS any pdIt VI Tue
dividends, interest, or coupons received
from other corporations whose officers are
authorized by law to withhold a 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 dividend or
interest.
Sec. l6. And be it further enacted: That
every person having the care or manage
ment of any corporation liable to be taxed
under the last preceding section, shall make
and render to the assessor or assistant asses
sor of the district in which such person has
his office for conducting the business OF such
corporation. on or before the tenth day OF
the month following that i'll which any divi-
dends or sums of money become due or
payable as aforesaid, a true and complete
return, i'll such form as the Commissioner OF
Internal Revenue may prescribe, OF the
amount of income and profits and of taxes
as aforesaid; and there shall be
annexed thereto declaration of
the president, cashier, or treasurer OF
the corporation. under oath, that the same
contains a true and complete account of the
income and profits and of taxes as atore-
said. And for any default IN the making or
rendering of such return. with such declara-
ton annexed, the corporation so III default
shall forfeit. as a penalty, the sum OF one
Thousand dollars: and in case of any default
i'll making or rendering said return or OF
any default i'll the payment of the tax as
required, or of any part thereof, the assess
ment and collection of the tax and penalty
shall be in accordance with the general pro
visions OF law III other cases Of neglect and
refusal.
SEC. Il. And be it further enacted. That
sections one hundred and twenty, one hun
dred and twenty-one, one hundred and
twenty-five. and one hundred and twenty
three of the act Of June thirty, eighteen
hundred and sixty-four, entitled IAN act
to provide internal revenue to support the
government. to pay interest on the public
debt. and for other purposes" as amended
by the act of July thirteen, eighteen hun.
dred and sixty-siX. and the act Of March
two eighteen hundred and sixty-scven,
shall be construed to impose tie taxes
therein mentioned to the first day of August
eighteen hundred and seventy. but after
that date no further taxes shall be LEVIED
or assessed under said sections {:
and all acts aud parts OF acts relating to the
taxes herein repealed, and thai All the pro-
visions of said acts shall continue in full
force for lcvying and collecting all taxes
properly assessed or liable to be assessed,
or aceruing under The provisions of former
acts. or drawbacks, the right to which has
already accrued or which may hereafter
accrue under said acts, and for maintaining
and continuing liens, fines, penalties, and
forfeitures 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
carrying out and completing all procee dings
which have been already commenced or that
may be commenced TO enforce such fines,
penalties, and forfeitures, or criminal pro-
ceedings under said acts. and for the pun
shment of crimes OF which any party shall
he or has been found guilty
SEC. IS. And be it further enacted. That
the President is hereby authorized to
annex to, and unite with each other. two or
more adjoining collection districts, when
ever III his opinion il will reduce the eX-
penses Of collecting the internal revenue.
without impairing the efficiency Of the ser
vice; and thercupon shall retain but one
collector and one assessor for such en-
larged district. And the President is also
authorized to consolidate in like manner. ut
his discretion. any two or more adjoining
supervisors districts, and to retain or ap-
point one supervisor for such consolidated
district.
SEC 10. And he If further enacted, That
rs soon as practicable after the passage of
this act the number Of assistant assessors
employed shall be permanently reduced by
the discharge of all officers of that class who
are assigned specially to the assessment OF
any taxes which shall have been abolished
by law; and the Commissioner Of Internal
Revenue shall be required further to reduce
the number of assistant assessors i'll pro
portion to any reduction OF the service Of
assessment which has been made. or may
hereafter he made, by the repeal of any
portion of the internal taxes.
SEC. %. And be ii further enacted. That
section SlXty-seven OF an act approved July
thirteen. eighteen hundred and siXtySiX,
entitled An act to reduce internal taxa
ton. and to amend an act entitled 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 amended by inserting after the
words that i'll any case civil or criminal,
the words lat law or in equity" also, by
inserting after the words If the suit We're
commenced in the court below by sum-
MONS the words following: %subpGna. pc
ttion or by any other form OF action except
as hereinafter provided" also, by inserting
after the words cor if it We're commenced
by capias," the words following: :'or 10y any
similar form of proceeding by which u per
sonal arrest is ordered
SEC. q. And be it further enacted, That
after the thirty.irst day OtiDecember. eight
cen hundred and seventy, in lieu of Of the
duties now imposed by law on the articles
hereinafter enumerated or provided for inn
ported from foreign countries. there shall he
levied. collected and paid the following du-
ties and rates of duties. that is to say:
On teas OF all kinds. fifteen cents per
pound.
On coffee of all kinds, three cents per
pound
On cacaO. or cocoa, two cents per pound.
On cocoa leaves or shells. one cent per
pound.
On ground or prepared cacao, or cocoa.
five cents per pound: and on chocolate, seven
cents per pound.
On all molasses, five cents per gallon.
On tank-bottom strip of sUgar-canc juice,
melada, concentrated melada, and conccn-
trated moldsses, one and one-half cents per
pound.
On all raw or muscovado sugar not above
number seven. Dutch standard in color, one
and thrce-quarter cents per pound.
On all raw or muscOvado sugar above
number seven, Dutch standard in color, and
on all other sugars not above number ten,
Dutch standard in color, two cents per
pound.
On all other sugars above number ten,
Dutch standard Ill color, and not above
number thirteen, Dutch standard in color,
two and one quarter cents per pound.
On all other sugars above number thir
teen, Dutch standard in color, and not above
number sixteen. Dutch standard in color.
two and three-quarter cents per pound.
On all other sugars above number six
teen, Dutch standard i'll color, and not
above numbcr twenty, Dutch standard in
color, three and one-quarter cents per
pound
On all sugars above number twenty,
Dutch standard in color. and on all refined
loaf. lump crushed, powdered and granl-