New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-08

| 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 centum
| 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 16. And be it further enacted, That
every person having the care or manage
| ment 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
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, true and complete
| return, in such form as the Commissioner Of
| Internal Revenue may prescribe, of the
as aforesaid; and there shall be
! annexed thereto declaration Of
the president, cashier, or treasurer of
| the corporation under oath, that the same
! contains true and complete account of the
income and profits and of taxes as afore-
| said. And for any default in the making or
rendering of such return, with such declara-
ton annexed, the corporation SO in default
| shall forfeit, as a penalty, the sum OF one
| thousand dollars: and in case of any default
in 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 in accordance with the general pro-
visions of law in other cases Of neglect and
| refusal.
| Sec. H. And be it further enacted That
sections one hundred and twenty, one hun
| dred 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-six, and the act OF March
| two. eighteen hundred and sixty-scyen
shall he 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 pvo-
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 drawbacks. the right TO which has
already accrued or which may hereafter
accrue under said acts, and for maintaining
and continuing liens, fines, penalties, and
fOrfeitures 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
I
which have been already commenced Or that
may be commenced to enforce such fines,
penalties, and forfeitures, or criminal pro-
ceedings under said acts, and for the pun
ishment 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 in his opinion it will 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
authorized to consolidate in like manner, at
his discretion. any two or more adjoining
supervisors districts, and to retain or APP
point one supervisor for such consolidated
district.
| SEC 49, And be it further enacted. That
| as soon as practicable after the passage of
| this act the number of assistant assessors
employed shall lie permanently reduced by
the discharge of all officers of that class who
are assigned specially to the assessment of
any taxes which shah have been abolished
| by law: and the Commissioner OF Internal
Revenue shall be required further TO reduce
the number OF assistant assessors in 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 90. And be it further enacted. That
section sixty-seven of an act approved July
thirteen. eighteen hundred and sixty-six,
entitled An act TO reduce internal taxa
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 III any case civil or criminal,
the words ''at law or in equity" also, by
inserting after the words ''if the suit 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 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-first day of1Decembcr eight
cen hundred and seventy, i'll 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, 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 sugarcane juice,
melada, concentrated melada, and conccn-
trated mOlasses, one and One-half 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 muscOvadO 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 standard in color, and not above
number sixteen, Dutch standard in color,
two and three-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-quarter cents per
pound.
On all sugars above number twenty,
Dutch standard in color and on all refined
loaf. lump, crushed, powdered and granu-