New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-11

| QIVlUeDOS, interest, OF coupons rSCeINcu
from other corporations whose officers are
authorized by law to withhold a 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-
| ducted from the tax on such dividend or
Interest.
| SEC To- And be it further enacted That
every person having the care or manage
mcnt 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, "a 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 true and complete account of the
income and profits and of taxes az afore-
said. And for any default in the making or
rendering of such return. with such declare
ton annexed, the corporation 80 III default
shall forfeit. as Il 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 pre-
visions of law in other cases of neglect and
refusal
SEC. II. 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-sx, 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 Au.u
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
accrue under said acts and for maintaining
and continuing liens. fines, penalties. and
fOrteitures 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 already commenced or that
may be commenced to enforce such fines,
o,,I 81
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 he 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 cx-
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.
SIC. ~. And be it further enacted That
as soon as practicable after tne passage of
this act the number OF assistant assessors
the discharge of all officers OF that class who
are assigned specially to the assessment OF
any taxes which shall nave been abolished
by law ana the COmmlsSloner OF Internal
Revenue shall be required ttIrs ner to reduce
the number OF assistant assessors in pro-
portion To any reduction OF the service of
assessment which mas 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-siN.
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 in any case civil or criminal"
the words Eat law OF in equity" also. by
inserting after the words IF the suit were
commenced in the court below by sum-
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 per-
sonal arrest is ordered"
SEC. 81. And be it further enacted That |
y
cen hundred and seventy. in lieu of of the |
duties now imposed by law on the articles |
hereinafter enumerated or provided for inn |
ported from foreign countries, there shall he |
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.
pound.
10
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 sugar-cane Juice, |
melada, concentrated melada and cOnccn-
trated molasSes. one and One-half cents per |
pound.
On all raw or muscoyado 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-
lated sugar, four cents per pound: provided,
That the Secretary of the Treasury, shall, |
by regulations, prescribe and require that
samples shall be taken by inspectors from