Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-02
LAWS OF iHB UNITED STATES. /

LAWS OF 1HB UNITED STATES.
sessor. ANY person may appeal from the decision
ofthe assistant assessor. In such cases, 10 the asseak
versed BY the commlssioner Of Internal Revenue.
shall be tnsl. The form, time, and mannero Of pro-
i~oeedinss. shall be subject to regulations 70 be pre-
SEC. Is. AHd BE- u further eAdcted. That any per-
sou, In his own behalf. or as such tlduciary or agent,
shall be permitted TO declare, under oath, that be,
q Ss. az y an f iseSme x iS VI I noS,sssaa SSa nSi ll FL
TO DO assessed according to the provisions Of this act;
or may declare that IN income tax has been assessed
and paid elsewhere In the same year, under Author-
" ofthe United States, upon his income, gains, and
profits. or those or his ward. beneficiary. or princi-
hal 3 Be- ,s sstisssd q 81 the .Se tr aaS Of the ads seisra.isn. such.
person shall thereupon be exempt from Income tax
In the said district.
Of foreign governments who are not ciasens OF the
United State shall be exempt frOni any income tax
imposed By this act which may bederived from their
counthrs: PSJsidsd, That the government which
such c0nsuls may represent shall.extend similar cx-
emption TO eoasqls OF the United States.
shall b. levied and collected for and during the year
eighteen hundred and seventy-one . tax OF two and
one-haltper esntum on the amount OF all Interest or
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 oil dividends OF
= AAAASHN tsNAhNt VI eaAAo " S"V
bank, trust company, savings Institution, insurance
company, railroad company, canal company, turn
pike company. canal navigation company, und slack
water company, whenever and wherever the same
shall be payable, and to whatsoever person the came
may 10 due, including non-reidents, whether citi-
zens or Aliens, and on all undivided profiis or any
such corporation, which have accrued anu been
earned and added TO any surplus, contingent or other
fund. and every such corporation having paid the
tax as q Is nersoS authorizes cSnI I9 os i1ts, sap
coupons, and dividends an amount equal TO the tax
oftwo aud onehaif per ccntum OIL the SAME and
the payment to the United States. rs provided by
law, OF the amount Of tax No deducted from the In
terest, coupons, and dividends aforesaid. shall dis
charge tho. corporation from any liability Tor That
amount OfSiid Interest, coupons. or dlvldeHds ,clainleI
~ due TO any perron. except N cases where said
corporations have provided otherwise by an express
contract: Prorided. That the tax upon the dlyldends
III such dividends arc payable. Either In money or
otherwise; and that the money returned by mutual
insuranc nee companies to their policy.holders and the
the dcpositors In savings banks or savings institu-
tons. 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 flld OF any corporation which has oeen
assessed and the tax paid thereon. or which Includes
ceiyei nom other corporations whose officers areau-
thorLed By law to Withhold a per centuni on tile
same, the amount Of tux 10 paid on that portion OF
tax which has been withheld aud paid on dividends.
Interest, or coupons so received, may be deducted
nom the tax on such dividend or Interest.
SEC, l6, Aad Be a. further enacted, ThateyerY per.
son having ne care or management Of any corpora
lion liable 70 w taxed under the last preceding sec
lion. shall make and render to The assessor or assist
ant assessor OF the district In which such person has
his Office for conducting the buslnsss OF such cerpor-
alton, on or before the tenth dayO the month follow
Ing that IN which any dividends or sul:is Of m"nsy
plete return, In such form ~. tue Commissioner OF
fIteinI revenue MAY, prescribe. Of the amount Of
tboTsS sslI' 10 annexed thereto. a.declaratlOn or the
president, cashier, Or treasurer OF the corporation
under oath that the same contains 9 tue AMI com.
I!s:s ssssGafG AZ AZ 81 n sSS s:sa ET q sss MAKING 81 sSS or
SsssaGo. u. o;Sssatisa So n sscsafSSt Ssa SsSit. a. a
p pssa u sn isS dc ssa q IN S %at shS9s or Tun %STnr: .a ad' m N
| turn, or Of any default In the payment VI the tax as
Required. or Of any part Thereof. ihs assessment ,s am
ance with the gsnernl provisions flaw In other cases
Of neglect and refusal.
one hundred and twenty. one hundred and twenty;
one, ona hundred and twoniytMo, and one hundred
and twenty.ttrec df the act Of June thirty. eighteen
l".sfna . ssS aas' e sapS sesi iSs to% Aa SEs NJ p 10 pay
aS'e shSsn ~ ~ ~ P .Ss' sS SsS Il 5aI thirteen S Slshtesn
Eighteen hSndredy ind isty.seVcn, shall be construed
to Impose the rAxSs therein inentioned 70 the nrst
day oil August. eighteen hundred and seventy. but
Iaf(cr that date 10 further taxes shall bclerlad or ~.
sessed under sald sections; and all acts and parts OF
acts relating t0lthe tsxss herein repealed, and thai
~ The prprislohs,oi't sal acts, shall continue ~ 'niI
ASsilsSis . be sssSsssl g sssp!aS ~ aI TIs5, !9 q
Sss r. S Sass sl' sia a essr and S. Sc S assa iSas a an% com:
uhuingtefA nncs. penalties, ntngttGltnrts Incurred
under ann b yirtse thereoG hrdthls act shall not
be construed 10 aifecp any act done, right accrued, or
| penalty Incurred under former acts, but every such
| right Il hereby saved, And for carrying out anu
o0nlpJetlng nli pfoceedings which have heen already
I such fines, penalties, afdIofieItures, or criminal pro.
ceoiingx under sald acts and fr the punishment oil
crinssof which any party shall be or has been found
esn;, ~ AID b. L hrihsr enacted, Tint the Pres.
Idsat Z. hlsSSS sg.aa,l;sd, u 3s aSId 10 XII sSii. sn,,S
| dtztItctS Hheneysr In IBIS opinion IL will reduce the
sxpeIses Of collecting. ths inisrpal rcrsinss without S
4 vupir shall retaiu but one collector mud one Assessor
hI1pch enlarged District. AUD The PleIdent Is also
sgthif1lcf 70 rnnspitiats IN tisr ltarnprI Of MS DIS
c,ojion, sny!tsa Or more s9IpInnW supefSis9fs' dis.
sDss . ana Il ts5r ai.t ii sppo""' y" '' W
SIC. ". And be q farther enacted, That az soon
As p1ss,isas iSn aissI the pa smSIo y, !h sss Az he s.S Sa !inim
| pentty REDUCED BY the discharge OF all onicers OF that
class sho ARE assiaued specially To- the assessment OF
| and The Commissioner OF Internal Revenue shall be
| required further to reddcc the ruiiisr OF assistant
S R;ss 81 s. ]. pSSgGFsi %Sie e S any SssS'i %sa @. ' or n Sss;
hereafter be niade. By the repeal OF any portion Of
the Internal taxrs. O.
ssp. ~. And ba Il further enacted. That section
ssSissn hundred d s and Fl :ix iseass%: cSil,i s%.| An t' act to
rcluec internal taxation, AMI to amend an act en-.
titled An act u provide Internal revenue 10 support
the government. TO pay interest OH the public drbl,
ami for other purposes approved June thirty.
eighteen hundred and sixty.four, be amended by In
scrtlnS afer the words that in any case, civil or
Inserting after the words III the suit were com
mensed In the court below by the Sords
S SltSw'S SE:s sSea r s IpSaai,SR'S rp TSG ss :; S's siso ,0 BY In n.
srrtInc after the words Sc or II II were comlnenced BY
caplas,' the words following: "or by any similar
dcred." rl
SEC. q, And be Il further esdetsd. That AMER the
| thIrty-ilrSt day OF December, eighteen hundred AMI
| 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 Dc
levied, collected, and paid the following duties and
rates q .iuilss; t1at y V saYi cont. mar rou,d
On coffee OF all kinds, three cents per pound.
Onicacao. or cocoa. two cents per pound.
On Cocoa leaves or shells, one cent per pound.
On ground or prepared cacoa, or cocoa. i've cents
| per pound; andon Chocolate. seven cents per pound.
On all molasses, ave cents per gallon
On tank-bottOn syrup or sugar cane Juice, nlclaua,
concentrated melada, and concentrated molasscs,
one and one-half cents per pound.
On all raw or muscovado sugar not above number
ssyen, Dutch standsrlln color, one and three quarter
on ali rhnS or muscovado sugar above number
seven. Dutch stanare In color. and all other sugars
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 color, two and one.
quarter CENTS per pound. %
On oil other sugars above number thirteen, Dutch
stsRdsI ~ sol9, BHa vet phnYs Number si q; t !
On all other sugars above number sixteen. Dutch
standard In color, and not above number twenty,
Dutch standard In color, three and one quarter cents
per pound, "a.
On all sugar aboye number twenty, Dutch standard
In colsr, and on all refined LOAF. lunn, orunhcd, pow
| derpd AMI granulatcd sugar, four cents por pOund: lfO-
rided. That the Secretary Of the Treasury SHAH, by
regulations. prescribe and require that samples shall
bc taken by inspectors from the hogshead. box. or
other package. In such a manner M to represent a
true average or tho contents Of the package, and
from a sufficient number OF packages OF the sane
mark In each and every invoice, ~ that the samples
on which the classification Is made shall be a fair
mark, and the classification shall be ~adJudGed on the
tltlrs mSrk Rcc0ndlnglyi and tho weights, Of sugar
imported In Casks or bvSes shall lc mlrsed distinct
ly by the custoni-hOuse Neishcr BY scOflDg the figures
lndeiibly on each package Irorided. That all sirup
OF sugar. syrup OF sugar-cane Juice. melada. concern
trated mclada, or concentrated nolaSses, entered
under the name Of molasses, shall be forfeited to the
| United States, .
| Ul all wines imported Iu pasIs. containing not
more than twentY-twl pcr goltpm Of alclhnl, Rnd
| valued at not exceeding forty cents per gallon.
| twenty-five ceuts per gallori VRlued.a over f0rty
cents, and not over ono dollar per gallon, sixty cents
| Dor gallon, valued nj Ovur one dollar per gallon, one
| dollar per gallon. and In addition thereto twenty-five
| per centun I'D ~valOrenl. r.
on wines OF all kinds, imported In bottics. and not
| otherwise herein provided for. the saine rate per
ssljon rs wines imported In casks, but all bottles
/ cont.inIny one uuart or less than one huart, and