New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-20


| 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 So received, may be de
| Quoted from the tax on such dividend or
interest.
SEC. Is And be it further enacted, That
every person having the care or mana ge-
lnent Of any corporation liable to be taxed
under the last preceding section, shall 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
corporations on or before the tenth day OF
the month following that i'll which any divi
den,ls or sums of money become due or
payable as aforesaid, 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 atorc-
said. And for any default in the making or
rendering of such return. with such declar;,-
tim annexed. the corporation so in default
snail forfeit, as a penalty. the sum OF one
thousand dollars; AM, Ill case OF any default
il 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 be i'll accordance with the general pro
visions OF law i'll other eases of neglect and
refusal.
I SEC L. And be it further enacted. That
sections one hundred and twenty. one hun
bred and tWenty-one, one hundred and
Twenty-Five and one hundred and twenty
three of the act of June thirty, eighteen
hundred and sixty-four. entitled An act
to provide internal revenue to support the
government to pay interest on the public
debt. and for other purposes, as amended
by the act of July thirteen, eighteen hun
dred and siXty-siN and the act of March
two. eighteen hundred and sixty-seven.
shall be construed to impose the taxes
therein mentioned to the first day of August,
eighteen hundred and seventy but after
that 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taxes herein repealed, and that all the pro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 in full
force for levying and collecting all taxes
properly assessed or liable to be assessed,
or accruing 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. fines, penalties ami
fortetures 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 ont and completing all proceedings
which have been alread Y commenced or that
NAV be commenced to enforce such fines.
penalties. and torteitureS, or criminal pro-
ccedings under said acts, and for the pun
ishmcut 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 to, and unite with each other, two or
more adjoining collection districts, when
ever i'll his opinion ii viii reduce the eX
penses of collecting the internal revenue.
without impairing the efficiency of the ser
vice. and Thereupon shall retain but one
collector and one assessor for such en-
larged district And the President is also
his discretion, any two or more adjoining
supervisors districts. and to retain or ap-
point one supervisor for such consolidated
district.
SEC. 10. And he it 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
by law: and the Commissioner of Internal
Revenue shall be required further to reduce
the number OF assistant assessors i'll pro
portion to any reduction OF the service OF
assessment which has been made. or may
hereafter be made. by the repeal of any
portion of the internal taxes.
SEC. 20. And be it further enacted, That
section SiXty-seven OF an act approved July
thirteen, eighteen hundred and sixty-six.
tlHl
ton. and to amend an act entitled An act
to provide internal revenue to support the
government, to pay interest on the public
debt, and for other purposes approved
June thirty, eighteen hundred and sixty
four" be amended by inserting after the
words THAT i'll any case civil or criminal
the words ''at law or in equity also, by
inserting after the words IF the suit We're
commenced i'll 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 cor if it were commenced
by capias." the words following: ''or by any
similar form of proceeding by which a per
sonal arrest is ordered
SEC. 81. And be it further enacted, That
after the thirty-frst day ofiDecember, eight
cen hundred and seventy, in lieu of Of the
duties now imposed by law on the articles
hereinafter enumerated or provided for i'm
ported from foreign countries. there shall be
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 all kinds. three cents per
pound.
On cacao, or cocoa. two cents per pound
On cocoa leaves or shells, ono 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 strip of sugar-cane juice,
melada, concentrated melada, and cOncen-
trated molasses, one and one-haf cents per
pound.
On all raw or muscovado sugar not above
number seven. Dutch standard in color, one
and three-quarter cents per pound.
On all raw or muscOyado sugar above
number seven, Dutch standard in 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 in color, and not above
number thirteen, Dutch standard in color,
two and one quarter cents per pound.
On all other sugars above number thir
teen, Dutch standartin color, and not above
number sixteen, Dutch standard in color
two and thrce-quarter cents per pound.
On all other sugars above number six
teen. Dutch standard in color, and not
above number twenty. Dutch standard in
color, three and one-quartcr cents per
pound.
On all sugars above number twenty
Dutch standard in color, and on all refined
loaf. lump, crushed. powdered and granu-
lated sugar. four cents per pound; provided
That the Secretary of the Treasury, shall
by regulations. prescribe and require that