New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-02

which has been assessed and the tax PAID
thereon, or which includes any part Of the
dividends, interest, or coupons received
from other corporations whose officers are
authorized by law to withhold per cent'lm
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 80 received, may be de
Quoted from the tax on such dividend or
| interest.
SEC I6. And be it further enacted, That
every person having the care or manage
| ment of any corporation liable to he taxed
| under the last preceding section, snail 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 in which any divi-
! dends or sums of money become due or
| payable as aforesaid, a true and complete
| return, in 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 afore-
| said. And for any default III tho making or
| rendering of such return. with such declara-
| ton annexed, the corporation so III default
| shall forfeit rs penalty, the sum OF one
thousand dollars; and in case OF any default
! III making or rendering SAID return. or OF
| any default in the payment OF the tax as
required. or of any part thereof. the assess
| ment and collection of the tax and penalty
shall bein accordance with the general pro.
| visions Of law in other cases of neglect amt
refusal
SEC. Il. And be it further enacted. That
sections one hundred and twenty, one hun
| dred and twenty-one, one hundred and
| twcntv-two and one hundred and twenty
three of the act of June thirty. eighteen
hundred and sixty-fUur, entitled IAN act
| TO provide internal revenue to support the
| government, to pay interest on the puDllc
debt and for other purposes, as amended
by the act of July thirteen, eighteen hun
bred and sixty and the act OF March
two. eighteen hundred and slNty-seven,
shall be construed to impose the taxes
therein mentioned to the first day OF August,
| eighteen hundred and seventy, but after
THAI date no further taxes shall be levied
or assessed under said sections
and all acts and parts Of acts relating to the
taxes herein repealed, and that all the pro
visions of said acts shall continue i'll full
force for levying and collecting all taxes
properly assessed or liable 10 be assessed.
or ;ccruing under the provisions of former
acts. or draw backs, the right to which has
already accrued or which may hereafter
accrue under said acts, and for maintaining
and continuing liens, fues, penalties and
forteitures 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 for
CARRYING out and completing all proceedings
which have been already commenced Or that
NAV be commenced TO enforce such lines.
penalties. and forfeitures, or criminal pro-
ceedings under said acts. and for the pun
ishmeIt OF crimes of which any party shall
be or has been found guilty.
SEC. Is And be it further enacted. That
the President is hereby authorized TO
annex 70. and unite with each other..twO or
more adjoining collection districts, when
ever in his opinion it will reduce the ex-
penses OF collecting the internal revenue.
without mpairing the efficiency of the ser
vice; and thereupon shall retain but one
| collector and one assessor for such en-
larred district And the President is also
authorized to consolidate III like manner. at
his discretion. any .wo or more adjoining
supervisors districts. and 70 retain or APP
point one supervisor TOR such consolidated
district.
SIC. 10. And be il further enacted, That
as 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
anv taxes which shall have been abolished
by law: and the Commissioners OF Internal
Revenue shall be required further 20 reduce
the number of assistant assessors III pro
portion TO any reduction OF the service of
assessment which has been made or may
hereafter be made. by tie repeal of any
portion Of the internal taxes.
SEC. ~. And be it further enacted. That
section siXty-seven Of an act approved July
thirteen. eighteen hundred and siXty-slN.
| entitled An act 70 reduce internal taxa
ton. and 70 amend an act entitled An act
20 provide internal revenue to support the
government. 10 pay interest on the public
debt. and for other purposes. approved
June thirty. eighteen hundred and sixty
four I've amended by inserting after the
words THAT III any case civil or criminal.
the words lat law or i'll equity" also. by
inserting after the words iii the s,llt were
commenced in the court below by sum
mons" the words following: subpoena, pc
| tition or by any other form of action except
as hereinafter provided;' also, by Inserting
after the words ''or ii it were commenced
by capias," the words following: ''or by any
similar form of proceeding by which per-
sonal arrest is ordered
SEC. 81. And be it further enacted That
after the thirty-tirst day otlDecember, eight
cen hundred and seventy, in lieu of Of the
duties now imposed by law on the articles
hereinafter enumerated or provided tor i'm
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 al kinds. three cents per
pound.
On cacao. or cocoa, two cents per pound.
On coco. 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 sirup Of sugar-c;ne juice,
melada. concentrated melada. and concen-
trated molasses. one and oue-halt cents per
pound.
On all raw or muscovado sugar not above
number seven. Dutch standard i'll color one
and three-ouarter cents per pound.
On all raw or muscOvado sugar above
number seven. Dutch standard i'll 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 i'll color, and not above
number thirteen, Dutch standard i'll 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 i'll color,
9 two and three-quarter cents per pound.
On all other sugars above number six
teen. Dutch standard i'll color, and not
| above number twenty, Dutch standard in
color. three and one-quarter cents per
| pound
| On all sugars above number twenty.
Dutch standard i'll color, and Oh all refined