Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-28
LAWS OF The UNITED STATES.

mn r, anal. Inc form, time, and manner OF pro-
credlngs, shall be subject to regulations 20 De pre-
scrIbed BY the Commissioner OF Internal Revenue.
SIC ri. dsd Be u JSther enaeted, That any per
son. In his own behalf, or ~ such iiducilry or agent,
shGl be permitted to declare. under oatn. tnat ne,
Si Of an Income OF two thousand dollars, liable
10 b. assessed according to the provisions OF this act
or may declare that a; an ~, insS os%- .x Ts. aAS u DeSa author.
ty ofthe United States, upon his Income, gains, ana
profits, or those Of his ward, beneficiary. or prhcl.
nal. as required by law; and II the assistant assessor
sLsn he sSustied OF the truth Of the declaration, such
person shall thercupOn be exempt from Income TAX
In the said district.
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 derived from their
eaS,a PSostdsd. That the governments which
such consuls may represent shall extend similar ex-
eppti0n to soasg a 81 ne fsr gn,,ea ,s ssasss Vrb,, there
shall be levied and collected for and during the year
eighteen hundred and seventy-onc ajax or two and
one-half per eentun on the amount OF oil interest," Or
sued and payable In one or more years amer date, by
any OF tho corporations In this section hereinafter
enumerated. and ON the amount OF all dlSiutnus OF
earnings, income, or gains hereafter declared, by any
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 to whatsoever person the same
may be due, including non-resldents. whether clti-
zptlS or hUtIN, anu Ou all uIlulNlucu pIOuAb VI my
such corporation. which have accrued aud been
earned aud added to any surplus. contingent or other
fund. and every such corporation having paid the
tax us aforesaid. Is hereby authorized to deduct and
withhold lrom any payment on account OF Interest.
coupons, and dividends an amount equal TO the TAX
Of two and one-half per centunl on the SAME anu
the payment TO the United States. as provided by
law, of the amount OF tax no deducted ironi the iii-
terest, coupons, AMI dividends ai0reSil, snail aus
charge the corporation nom any liability, ior that
amount ofsaid Interest coupons, or dlviicnds,clnins
a. tltiR IN nnY nerNDn. eNCent III cases NucIt hIlu
corporations have provided otherwise by an express
contract: Provided. That the tax upon the dividends
reinsurance companies shall not be deemed uue UNI
I'll such dividends arc payable, either In money or
otherwise; aud that the money returned oy hutunl
Insurance companies to their pollcy-holders. ana tne
annual or seml-annual Interest allowed or pail 10
the depositors ia savings banks or savings hlstitn.
tions, shall not be considered rs dividends, anu that
when any dividend Is made or Interest as aforesaid
Is paid, which includes any part OF the surplus or
contingent fund Of any corporation whiSh haA oeen
assessed and the tax paid thereon, o wlich includes
any part OF the dividends, Interest or Soupons To
thoriIed by law TO withhold u per ecntunl On INC
same, the amount OF tax 70 paid on that portion OF
the surplus or contingent nrL, anu th &c a ,mTIdnnd "
interest, or coupons so received, may be deducted
nom the tax on such dividend or Interest.
SEC. lG. Andb be IL further endctrd, Thatcfery per
son having the care or management OF any corpora
ton liable to bs taxed under thu last preceding sec
lion, shall make and render 10 the assessor or assist
ant Assessor Of the district In which such person has
his Office for conducting the buslnssSof sncli coTpor-
alton, on or before the tenth dayo! the month follow.
luz that In which any dividends or sums Of money
bec9me due or PAYABLE as %sioresaia; 2 1nlG :Inp Sp' NJ
futernal Revenue may prescribe. OF the amount oi
Income and profits and Of taxes as Aforesaid; and
there shall be annexed thereto a declaration OF TIE
! presidrnL cashier, or treasurer 9f9the corporation,
| under onh, thst the SaIne contains . true and com.
piete account q hetneomeant p oat sana q IA, iaS ST
4 nnaderinR or such return, with such declaration ALI
nexcd. the corporatlonso In default shall forfeit, az =
penalty, the sum OF ole thousand dollars; anu III
case OF any default In making or rendering said re-
turn, or Of any default hl the payment Of Tie TAX d,
required. or 0fany part thereof. tho assessment anu
collection uf the lax aud penalty shall be ~ accoru'
ancc with the grneral provisions OF law IN other caSes
SIC. il. 4sd o. q farther eaaeied, That sections
one hunlreIand tweDt, Que hundred aud twenty;
and tEcpty,three Of the artof June thirty, eighteen
hundred and sixty loir. untitled An net TO provide
internal InssrS,l o 5sx IN Sa e sa SsSt' and md i SSv Sther pnip x, . Ss''
as amended b{ the act of July thirteen, elyhtecr
hundred and axty+dx, aud the act Of March two
| to Impose the taxes tlrrein mentioned TO the frst
bday OF August. eighteen hundred AMI seventy, bul
sner that date no fntther taxes shall DC isVi"I or a. :
acts relating 10 the laxes herein repealed, anu shu'
Il as me pJovl,Ions OF said acts. shall continue IN inl
Erss fotlesyilIy and collecting al taxes pTopSriS y, as
IpS6Sidons of former acts, or draw backs. tue rlsht lt
/ which has already accrued or which may hereallc
aecrne ynler said acts. sndiof nnlntaln,ns anu nc,, Sgn
under and by virtue thereof And this act slnl no
be .construcito affect any act done, right accrued. Q
penalty Incurred under former acts. but every suei
completing oil proceedings which have been airsaa!
G0innlehesl OF that, may be commenced 70 enforce
such nnaS penalties, and fbrfsltures, or criminal pro
cceIinXs under said acts, and for the punishment Q
rrtuirsof which any party shall cor mas bceh iouh'
guilty. = q! -. r.., -. Do.
tIdert ishefeby authorized 10 annex TO, and unit
I With eacr other. two or more adjoining COLLECTION
dflTlsts, vheusyer In bis opinl0n II VIII re'i ,I,,so IM
htpalrins the efficiency Of the service ami Tier
upon sblll, retain but ono c9usstor hnl 9hs aS : \
| snthorized, 10 consolidate IN Ike manner. at his dis
| creuoIl, any two or more adjoining supervisors uis
I trfct%, and to retain or appoln: ono supervisor 10
SIC. ~. Had be IL further sAGeted. That ~ 1901
as practicable after the pasSagG.oi THIS act the nun
bjr Of assistant assessors employed shall be petlna
IL nently reduced by the DISCHARGE OF NIL Officers Oi ina
class whoArr Assigned specially to tho assessment .
| any taxes which Shall have been abolished ny Jaw
and the Commissioner OF IntffnalR eStnne shall ~
required further to reduce the nunbcr oil assistant
assessors In proportion to any reduction OF the ser
lvice Of assessment which has beeii made, or may
hereafter BE- nisde. by the repeal OF any portion o
the Internal taxes. .L
SIC. IL Aud Be Il further radeicd. That section
axty-sevcn OF an act approved. July Thirteen
eighteen hundred and s~iNty-siN, entitled. y act Il
reduce lnteraal taxation, and to amend an act en-
the government. to pay interest OH thc pubic ucot
and for other purposes approved June thirty
sartIns after the words that In any case. civil OF
criminal" the wonis at law or In equity also. by
Inserting after the words "If the suit were com
mcnced In the court l~low by summons, the wonl,
following: subpoena petition, or by any other form o
action except M hereinafter provided also, by "
sertlnS after the words" or if II were commenced Dl
caplns." the words following: 'or by any slliLilni
form o. proceeding BY which a personal arrest Is or
/ deret." .
SEC. q, And be IL 0arther cHdeied. That aftcr the
thIrty-irst day Of December, eighteen hundred and
seventy, In lieu Of Of the duties now Imposed by law
On the articles hereinafter enumerated or provided
for imported from foreign countries. there shall b,
levied. collected. and paid the following duties aud
! rates nj duties. that II TO saw:
On teas Of all kinds, hfteen cents per pound.
TN coffee ofall kinds, thrce cents per pound.
Onscacao. or cocoa, two cents per pound.
On cocoa leaves or shells. one cent per pouiid.
TN ground Or prepared cacoa, or cocoa, nve cent
| per pound: Hndon chocolate. seven rents per pound,
On all molaSses, 1--WE cents per gallon.
| On tank-bottOm syrup OF sugar cane Juice, mclaIa,
concentrated melada. and concentrated niOlasses
OH" and 0nc-halr cents per p0uini.
On all raw or muscoyado sugar not above nuniocl
seven, Dutch standard In color, one anu three quarter
0n al raw or muscovalO sugar above number
| seven, Dutch stanarc In color. and all other. SUGAR
not above number ten, Dutch standard In color, two
cents per pound.
on ali other sugars above number number ten.
Dutch standard In color, anu not ABOVE nuiipe'
thirteen, Dutch standard In color. two anu one
quarter cents per pound, n,,,,
On all other sugars above number thirteen, nntcI
standard In color. and not aDoys nuihDer s " r . '.
dutch standard III color, neutrality-suspicious.
On ali other sugars above number sixteen. Dutch
standard In color, and not aboSe nuhnoes .hmni.
butch standard In color, three AMI one quarterccht'
On ali sugar above number twenty, Dutch standar.
In colsr, and on all refined ioai. miin; Sru na,nj Pc ro
v;deS. That the ccrctary OF the Treasury shall; bfE
regulations, prescribe ind require that Samples sha.
In. taken BY inspectors nun the hogshcuI. ooN: OF
other package, In such u manner as to represent g
trtIe average OF the contents OF the paeknge, anu
from q s%uticicn, number o. pavh N NJ, III y" annie.
on which the classification Il made shall DC a iali
average in quality Of the sugar Imported under tnat
marx, and the classification shall be aGyuaSeL on tne
entlrc mark accordingly; and the weights OF sugar
Imported In casks or boxes shall be markell ulstlnct'
iy by tile cuStOm-house weigller by scoring inc hgnIes
indeibly on each package; irossasa, In mi ~ nn
trutrd melada, or concentrated nlolasscs. entered
under the name Of mOlaSscs, shall he forfeited to the
On ali wines Imported I'm casks. containing not
more than twenty-five per ccntum OF alcohol. and
valued at not exceeding. forty cents per ga.loi,
TWENTY-FIVE cents per gallon valued nj over forty
cents, and not over one dollar per gallon, sixty cents
pcr gallon; valued at over one dollar per gallon, one
dollar per gallon. and In addition thereto twenty-five
per centun MI rAlorenl.
ON wines or all kinds, Imported In bottles. and not
otherwise hsroin provided for, the same rate per
gallon ~ wines Imported In casks, but all bottles
more than one pint, shall bc held TO contain one
quart and all hotties containing one pint or less shall
be held 10 cOntain one pint, and shall pay IN addition
three cents for each bottle.
On Champagne and other sparkling wines, In bot.
ties, six dollars per dozen bottles containing each
not more than one quart and more than one pint:
and three dollars per dozen bottles CONTAINING Ioi
pint; and one dollar annl my cents per dozen bot.
Ties. containing one-half pint each, or less: and n