Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-14
LAWS OF The UNITED STATES.

ssssss .s ass Ss ssse. TX Il a ssssSs sssssi . tS g. s: ssssssi
or OF me district, and bis decision thereon, unless re-
ysrssS py the Gommissioner OF Internal Reyenoe.
snail pc nnal. The form, time. and manner OF pro-
eeedings, shall be subject to regulations 10 be pro-
scrioed by the Commissioner Of Internal Revenue.
.o SsG +, II Y. Aas q SJartAr s.sstsd. That any pSf'
sa9i DC permitted 10 declare. under oath, that ne,
.. ns %arp, beneficiary. or principal, was NOT pSs.
to DO assessed according to the provisions OF this act;
or may declare that an income tax has been assessed
snS Paia sissSesrs in ID. same year, under authoI;
pT9nts, or those OF his ward. beneficiary. or prinei.
pa, As REQUIRED by law; and ~ the assistant assessor
shall DC satisfied ofthe truth Of the declaration, such
person shall thereupon be exempt from income tax
SIG: Z: Aad Ssit Iarthw enacted. Tha. eonmls
Q, loreign 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
oL1S,sl emGIumsns 81 nom PROPERTY in foreign
such eonsuls may rspresents shall extend simllar ex-
enptlon TO eonslls Of the United States.
SEC. Is. And % u further eaaelsd, That there
shall be levied and collected for and during the year
eighteen hundred and seyenty-onc 4 tax OF two and
one-hAlf per eentum on the amount OF all Interest or
sued and payable in one or more years amer date. BY
any OF the corporations In this section hereinafter
enumerated, and on the amount OF all dividends Of
earnings, income, or gains hereafter declared, by any
bank, trust company, savings Institution, insurance
company, railroad company, canal company, turn
PKG company, canal nsyisat!on company and slack.
shall Be payable. and 10 Whatsoever person the zane
may BE- due. Including non-rcsldenis. whether citi-
zens or aliens. and on all undivided pr0l,s Of any
such corporation. which have accrued and been
earned and added TO any surplus, contingent or other
mnd. and every such corporation having paid the
withhold nom any payment on account OF %interext,
coupons. and dividends IN amount equal 10 the tax
the payment y % the Ut United States g. as ar provided roSpi ah bg
law, or the amount OF tax 70 deducted from the In
tercst. coupons, and dividends aforesaid. shall dis
amount oisaidi Interest, coupons, or dividends claimed
a. Que TO any person. except IN cases where said
corporations have provided otherwise by un express
Of Insurance companies shall not be deemed due IN.
Ill such dividends are payable. either In money or
otherwise; and that the money returned by mutual
Insurance companies TO their pollcy-holders. and the
annual or seuil-annual interest allowed or paid to
the depositos In savings banks or savings instltu.
lions, shall not DO considered ~ dividends, and that
when any dividend Is made or Interest Us aforesaid
Is paid, which includes any part OF the surplus or
contingent fund OF any corporation which has been
aSsSs ss1t a or t lSs d dIS pslS hs i5ssfs, Or o %hi sau ,aS,sd les
ceivcd from other corporations whose officers arenu.
thorized BY law 10 Withhold o per centum on the
the surplus or contingent fund, and the amount Of
tax which has been withheld and paid on dlvldends.
Interest. or coupons 30 received, may be deducted
from the tax on such dividend or interest.
Sec. IL. AHdbe a. further enacted, That every per.
son having the care or management OF any corpora
lion liable to be taxed under the last preceding SEC
lion, shall make and render to the assessor or assist
ant assessor 0fthe district In which such person has
his office for conducting the busihsss OF such corpor-
alton. on or before the tenth day OF the month follow.
lug that In which any dividends or sum- OF money
become due or payable M Aforesaid, Q true and com.
pletc' return. In such form az the Commissioner Of
income and profits and Of taxes as Aforesaid; and
there shall be annexed thereto q declaration OF the
p Under oath, hat Inc ~ sa nta Contains n. :n ,r9 S' and com:
| plete account Of the income and profits and OF taxes
as aforesaid. Aud for any default In the making or
rendering Of such return, with sush deslsration an.
penalty, the sum Of one thousand dollars; and In
case OF any default In making or rendering said re-
required, or Of any part thereof, tho assessment and
| collection OF the tax and penalty shall be In accord
ance with the general provisions oflaw In other cases
SIC. IL. Aud Dc Il further Enacted, That sections
one hundred aud twenty, one hundred and twenty:
and twenty.tSrcc OF the st or juno thirty. eighteen
hundred and SlSty.four, entitled A act 10 provide
Internal revenue TO support the government, to pa,n,
as amended BY the act OF July thirteen, eighteen
| hundred and ~sixty-six. and the act OF March two,
| eighteen hundred and sixty-3eyen, shall be construed
day Of August, eighteen hundred and seventy, but
after that date no further taxes shall be levied or a..
scsSed under said sections; and all acts and parts OF
acts relating to the taxes herein repealed. and that
all the provisions Of said acts. shall continue In full
force for levyinS and collecting all taxes properly as
sessed or liable to be assessed; or eecIulnE under the
pp,sicS 1as y ,cc M o ~ whIcS NAV hereaSsy
accrue under said acts. and for maintaining and con.
MnScr sn;l by yirtnee thereof And this st shall moi
Ss ron ~, n ~ sSS.ct nnv net done r,sSht accrued or
penalty incurred under former acts. but every such
a.Sn. nSi ~ t"naad,n. nn u.htob SSa axSy Nan .,resdv
Commenced or that may he commenced to enforce
such tines, penalties. and forfeltures. or criminal pro.
eeedings uhdsi saim as.s, ahu ,St te pmn hsan Snnnd
crinlesoi when any party snail DC or mas peeh iouna
guilty, Thu, ~. p,...
SEC. ". dnd ceit yartns' shaeuea, nav ,n1r
with n each sh other. two or more adjoining Collection
| dIstricts, whenever In his opinion Il will reduce the
expoIis,.s OF COLLECTING The Internal revenue, without
impSirlnv the c0tclcncy OF The service and there.
| UPON shall retain but one collector and one assessor
fr such enlarged district. And the President IA also
authorized 10 consolidate in like manner, at his dis.
| c,ciion. any two or more adjoining supervisor dis.
| tricts. and TO retain or appoint ono supervisor for
'ueh eons'"aa,ea ui'',es
onS. ~: !. : ~ srsne 90 ot ,St,, ~ ,b n n 'n
~ p11c.ugan,g W. so y p" sSsSIor.5 .SSil hs ncru..
per y, ass InnaS ~ ~. Az sh.n = III M ornc.ps ~ ~ ,h.t
ncntly ieduceu oy the a,senaIEeo Of o. ionsetso i ssat
elass wno arc hssishen yp sSn hson . s she hv IA !.
M ,hc commiissIoncr Of IntsTnsi Reysnue ,S,ri be
ss in nropoItion 10 nnv reIuctlon Of Inc ser.
vice Of assessment which has been male. Or may
neIeaiuer y aaae' " 'He 'epsN an! o''H
'ne N'eIha -
sixty-scven OF an act approved July thirteen,
eighteen hundred and slxty-six, entitled. An act to
reduce Internal taxation, and TO amend an act en-.
titled An act to provide internal revenue 10 support
the government, to pay interest on the public debt,
AMI for other purposes approved June thirty.
eighteen hundred and slxty.iour,' be amended BY In
sertlng ancr the words that In any case, CIVIL or
criminal" the words "at law or In equity" also. by
Inserting after the words III the suit were com.
mSnced In the court below BY nmmons," the words
action except Is hereinafter provided: - also. by In
scrtlng after the words or II II were commenced by
saplas." the words follow "or by any similar
form o. proceeding BY which a personal arrest Is or
dered."
syc d. And Be II further enacted. That After the
thIrty.drst day or Uecetnh,r. eIvhtren hundred and
seventy I'm lieu OF on Inc duties now imposed bylaw
IN the artlcies herelnater enumerated or proytdjd
for imnorted nom foreign Countries. there shsl6e
,0.IeI Collected and nail The fouowing dptiss and
r,,a. a. 5ut,e. thst 4. IN saw. ~
IN tcas Of ali Kinds nrccn cent, ner mound.
~ ~ aarao % II rt"1s ,Sre. esnisnor ponnJ
6rIsscso ~ co,,os two ccnts nrr no,nd .
Sn 600. ic,reS ~ .bciIs onc cont ncI nopnd
On Syo,nI or prcnsrcd cacoa, or Cocoa, ave cent,
per pounI: andon Chocolate, seven cents per pound,
in tank.bottom syruo OF si,car cane iuIce. melada.
eonscntrated meI.in. and concentTated nolasSes'
one and one.h ar cant, nor nonnd'
IN ~ an, - r,r.rorndo sw,sr mi, .ivoys npn,h.r
seven Dnich standard in Color one and thrce quarter
cents per pound -. -
on all rawtor muscovado sugar above number
not Above number ten, Dutch standard in color, two
cents per pound.
in XII other surara above number number ten.
Dutch standard In color, and not Above number
thirteen. dutch standard In color, two and one
quarter cents per pound. .......
on ali other sugars above number thirteen, Dutch
a - .,tor .nI - A ala,,o pp,hnr gIxtaa1