Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-05
LAWS OF THE uN1TFD sTArgs.
PUBLISHED BY AUTHORITY


PUBLISHED BY AUTHoRITY.l .
OFFICIAL.
LAWS OF TME UNITED STATES.
First Congress.
IPublIc-So. l6Ll
AN ACT 10 reduce internal taxes. and for other
.E purposes.
Approved. July II. $50.
Be;t enacted blythe Senate aud HoH'e Of !Repre<enfd-
fires ofiks tnited aata Of america ia Congress
Thst on and after the first lay OF May. eighteen
huu.Ired and scventy-one, the special taxes Imposed
by the seventy-nlntli section Of the act cUtitled An
Act 10 provide Internal revenue to support the gov
enment, TO pay interest OH the public debt. and for
other PURPOSES" approved June thirty. eighteen
hundred and s!xty.four. as amended by section nine
of the Internal revenue act approved July thirteen.
ciscteen hundred and siXty-siN, AM rs afnendei by
section two OF the internal revenue act approved
March two. etshtSen hundred ana slxiyIseysii .T;
not be hell 70 repeal or In any way aliect the special
tax on brewers imposed By said section. or the spec
iaitaxes imposed by the act approved July t.eIlty.
eighteen hundred and sixty-eight. entitled A act
Imposing taxes on distilled spirits and tobacco. and
for other purposes" or the actS auenIatory thereof.
SIC. :. Asd Do e (srther GAGGED. That on and
after the first day OF October, eighteen hundred aili
seventy, the several taxes on saleS Imposed ny the
Internal revenue laws now In force, saving ani ex.
ceptins such taxes on sales " are by existing Jaw
paid by stamps. and the taxes on sales Of Leaf tohdc,,
co, manufactured tobacco. snur. cigars, foreign anu
domestic distilled spirits, and wines. imposed Dy salu
act. approved July twenty. eighteen hundred anu
siXty-eight. and acts anlendatory thereof, oe' anu inc
same arc hereby, repealed.
SIC. 3. dad be IL further enacted. That onrfMi
after this first day ofOctober, eighteen huIurcu aliu
seventy, the taxes imposed by the internal revenue
laws, now In force, herein specified. bc, and the same
arc hereby, repealed, namely: Oh articles IN sgheiulc
A; the speciait tax on boats, barceS AMI Hats; on ieea'
cles AMI SUGGESTIONS; on passports; alld OH gross IT.
ceipts.
SEC. I. aad bel further enacted That on and nner
the nrSt day uf,c,ober eighteen hundred aildscvcuty,
the stamp tax imposed In schsiule U on lromisSo.S
nut.E IOr a less sum than one hundred dollars, AMI OIL
receipts for any sum Oimoucy, or Tor tue payment ~
any debt, and the stauip tax Imposed IN scheIhIe Y.
on canned and preserved fish, be, and the same are
hereby. repealed. And no stamp shall be required
upon the traisier or assignment OF a niOEtsasc. wneIc
Ii Or the Instrument IL secures has been once Iuiy
stsm,,d, And the proprietor or proprict0rso i ar
t;clrs named In said scheduled who shall idTili'n us
or their own die OF design for stamps 10 be used c..
pccIaliy for his or thrit own pronfistaTy ar ni,HnIy sum mn
amounts purchased atone time OF mol less IAN MY
dollars nor more than i've hundred dollars, hfe per
ccntum: ami on amounts over nvs nn,,ir"a u"na,s,
Ir0rided, That luciicr or friction matches, mn CT
CARS lights. and wax tapcrs, may bo removed from
country without payment OF tax. or nIlNlny stamps
thereto, under such rules anu :c.hlatiJtsas inc loiiI'
missioner OF internal Revs!i'ie may prS;eT,Ds; n T.
Ah INV v NAN 49,
are hereby repealed.
one hundred AM nlty;,eIEht oI Tue aSt en,t ,Sa ,a AN
crnmeiit, to pay lntcIeSt ON the puhac debt. anu lnr
other PURPOSES" approved July Thirty, eiehteen
hundred AMI sISty-iOur, aS amended by section nllc
of the Internal revenue act. approved July Thirteen,
ctyttoelr INJURED mi siSty-stS, ne, ana Is hSicO!;
anicdac1 by strisilw out the w9rls "hity dollars,
Id, Tic sasont proyjsO. AMI ~insertin; In lieu thereof
the following: double the ainOat al tax remaining
] wnpaiI. but, " n. case lcs than i've dollars, 1iSo;
S%2oSIsoi sIsfiusertins In lsa thereof the words
Etseycniy ONE also, by striking ontthe wonlS "aiNty-
seyrrS hltholsst prorlso, anu insefhnS III heh 'herc-
Src. &, IndLs Il jviLer enacted. That here shall
b. levied ami collected annually, ~ hereinafter pro-
viIed, for the years eighteen hundfed AMI seventy
and eighteen hundred scventyOnc, und no longer, u
tax OF two aud oDe-half per ccntunI upon the gains
profits. md income OF every person Residing " ths
United States. aud Of every. citizen OF the United
state ssssa NSs,s sS!C %itSi Gft Osi Without iES11 a siS G S2%tsG
Statt, except ~ hereltlatcr provided, anI q nsc Tax
annually upon heVains, pJO!lr, AMI Income derived
from any tashitsA irAie. or prbieSs.on carrie on "
the United states, aud not u citizen thereof. ORION
rents Of real estate within the Cnltcd state, Owned
by any person rexidlns without the United States
Src. l. A,.d De IL Iarihcr enacted: That In esti.
mating the gans, prontS, aud Income 81 any persoi,
there sliAl, be Included all Income derived from any
kind OF ~props{ty. r0ilts, interest received or accrued
upon allnotesI bomb. aud mortgages, brother iorlls.
0tinsebtedness bearing Interest, whether paid or mol
IirfoSnAud collectabls. Interest upon notes, bonds,
,cf} Othor RcuntIes Of the United States, AMI the
amount OF all prcmiun on gold anu coupons; Tue
gains, pront. and income o'uny OusineSS. profession,
trnlc. employment, ONCE, or Vacations: IlcluulnS
any amount received as salary or pay Tor services IN
the civil. military. naval, or other service OF me
uli,el State. or aS sepatyT, rriIrerrlltailSe OF Mrie,
gate In Congress: except that portion thereof rom
which, under authority VI aets Vi Congress previous
hereto, a tax of nye per c.ntuIn, shall have been
Withheld; the share OF any perAon Of the gains and
A. aa.aG -l al. Naf as NIL lIan nF
Partnerships. but not lnclu,Ing the amount received
from any corporations whose oncerS. AZ authorized
By Law, withhold, any pay rs taxes aper Gciltuil o.
thJ iiIrlJcIiis Made, Alhd or Interest or coupons pald
lIys Shclf corpofatIonS: .prbiits realized within the
year frOm salrs OLIcal cAtate purchased witlsih tw9
ceass prvionsto the year for WHICH lncoI,e s"su'
mated; fhP amount NJ Saiea Of lSc stick, susar'
wool, butter cheese, pnTk. beef, mutton, or Otici
meats, hay and rain, fruits. Vegetables. OF oihrr pro.
dQeuUss, being the Hrow tiorpr0iuce oithe estate OF
such person. but not Including any part Thereof coir
siniri directly by the family; AMI all othcr gains,
pco1t6. ami income drawn from any source whatever,
bu; moi Including the rental Waite OF Tue hollestcai
used or occupied by any prrSUn. Or BY MS Family.
SEC. S.IAiG9 70 Jaythsr ssaeted. That military or
naval ~nensiou. allowed Ouny person undcr The laws
Of the CnitId States. AMI the nm OF TWO .nonS,i,I
son. shall be-; exempt frnl said lhcomc TAX, III
the manner hereinafter provided. Only ono lcdIc-
tlon Of Two thousand dollars shall! be made nom the
aggregate incurie ui oil the members Ui amy family
composed Of one or both parents, AMI one or more
minor children. or q fhuslInd, an wife; but when u
Wis has by LAW u scllIlIc WCpliH. btsoFi NV "
troll OF her husband. and Is living separate ami apart
from him, such deduction shall then be made rom ilef
income, gains. and PROFITS; AMI guardians AMI trrs.
tees shall be Ghowett to make tue u.nnS,i"n IN ,aaos y,
OF each ward or beneficiary except that III case OF
two or more wards or benctciarics cOlnprinci w one
family, having joint property Interest; uniy one uc-
duT lion shall b. made In their favor. For tho pur
nos, of allowing said deduction from the Income 81
any religious or social community holdihg al tnrlr
property and the income thcreironi JOINTLY ahi W
common, each i've OF the persons composing sucn
society. AMI any remaining fractional number ~
such persons less than i've over such groups
Of nye, shall bo held to constitute q iiinlly.
Shall be allowed for each Of said families.
Any taxes on the Incomes, gains: AMI %proitSot such
societies. now due AMI unpaid. shall be HsHcsScTl ana
collected according IL this provision, except tlht inc
dciuctiuu shall be- only one thousand collars Tor any
ycar prIor 10 eighteen hundred anu seventy.
SIC, .. And De t. further enacted. That IN adll-
lion 10 the exemptions provided ~ IN" lre'tHiltls
section, there shall be dciucIed from the gniiiS,
profits, ami Income Of any person all national. Statr,
county, Aud municipal taxes paid by hlm within lhr
wear, whether such bc owner, tenant. or nlhrt;ascr'
iii hs losses actually sustained during the year
arising FROM iIrrs. floods. ~shipwTccS, or ihcnTT'l W
trade, and debts asccrtained to be wortiitS,, o"t eN-
Guiding al, estimated depreciation oil values tle
amount OF Interest paid during the year. nli
tie amount paid for rent or labor 70 cut
t!vatc lanh, or to eohinSt m} ,hs nm"nmt
plid for the rent OF the h1uSt' or premises "C'up.su
"a A residence Tor himself OF his iihllS, anu NC
amount paid out for usual ana orums,S rS S,prh m, h Iop
new buildings, permanent improvements. nr pC.,ei-
nlents mule To Increase the valucO Of any property OF
estate. ,r,., a.. ,..
SIC. 10. And BE- IL farther enacted, That the tax
hcrcinbcfore provided shall bc assessed upon tue
gains. profits, and Income for the year ending on
the thirty-nrst day Of Dccembcr next preceding the
time Tor l6yylng AMI collecting said TAX, anu shnI,
be levied on the inst lay OF March, eisetccil hnlureu
and scventy-Ole anil eighteen hnflired AMI seventy
two, and b. due and payable on or before the thlrtletn
day OF April In each Of said years. And In addition
in any sum annually due aud unpaid alter the thir,
| tieth ,lsy Of April, and for ten days AFTER notice AMI
ienani therc0fby the collector. there shlli be IeNad
| aud collected, rs a penalty, the sum ol hNc per ccll,
| un on the amount unpaid, AMI interest on sAll
amount at the rate Of one Ilr rcntuilI per nlonin
from thu time the zane became dur. except tFulh thc
estates " deceased, insane. or i~nsoiv.n.. i"rsolls, -,
SEC. II. And be Il further enacted. Inat IL snas
be the duty Of every pefsOn Of la"iul age, whose
gross Income duTlnS the prece'iiIis year cNecc,itu
two thousand dollars, to make aud renier q return
on or beiOrc thr day designated by law TO th" assist
ant assessor Of the district In which he resides Oi the
gross umodnt Of his income, gains, AMI prohts Us
aforesaid; but not including the amount received
from any corporation WHOSE officers. as authorized
dividends made and Of the Interest ON coupons phlI
by such corporation, nor that portion oil the SllarS Ut
nav received, for services In the civil, military, naval,
or other service Of the United States, or as senator.
representative, or delegate In Congryss, nom which
tax has been deducted, nor the wages OF minor child
rrn no, received: and every guardian AMI trustee,
executor or administration. ani any person acting
In any other Ilducinry capacity; or asa Resident asSHI
for, or copartner OF, any iiOI. resident alien, uerlNing
Income, gains, anil profits from any ~hilslhcS'. traI'I
or profession carried OH In tho United STATES. or RON
rents Of real estate situated therein, shall make AMI
render a return rs Aforesaid to the assistant assessor
Of the district In which lie resides OF the aliI0tnt OF
Income gains AMI pruAts OF auy minor or person Tor