Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-10-19

u.s.
D., Il enacted byihe Senate and Home Of !Rcprt'tn!a-
tires 0Lths Gated Stat" Of America" co"'r@'
That on and after the nrst lay Of May, eighteen
hundred and seventy-one. the special taxes imposed
by the seventy:nlnth section OF the nsI ent'; ,so GOV.
act to provide Internal revenue 10 tuppo1t tnc ~
%crninent, to pay Interest on the pubnG aeo', ano "
other purposes" approved june tntty, ~, M
hundred and slxty-iOur, as amended by section nlne
OF Inc internal revenue act approved July thirteen.
~elgcieen hundred and ~sixty-siS, and ~ ainenuei Wy
section two Of the internal revenue SSt app,'ISs n.
and the same are hereby, revealed; but THIS et slai,
not be held 10 repeal or IN any way Affect ths spes,s'
lay on brewers imposed by said section. or the spec
i"SitsxeS imposed By the act approved July twenty,
eighteen hundred aud siXty-clsht, ehutleu hh ny
| Imposing taxes on distilled spirits anu toOacSo. AiS
for other purposes, or the acts ainenus.o'y .ne'
SIC. 2. And be Il further taaeted, That on anu
| after the first day Of October. eighteen hhndrsi .la
| seventy, the several taxes on sales imposeu pY tne
internal revenue laws now In ioTce' savIns a ~ en- sM
paid BY stamps. and the taxes on sales OF zeal lopae,
20. MANUFACTURED tobacco. snuf. cigsrf. foreign ani
domestic distilled spirit: ana Tanes, amR P%uJrt ~ ; and
| MA y.eIglt, and acts aIneIdatory thereof, be, and the
same arc hereby. repealed.
SEC. 3. Aal be IL further elacted., That on and
| ,ftcr In, first Iay OF October. eighteen hundred AMI
seventy, the taxes Imposed by the internal revenue
laws. now in force. herein specified, he, and the same
are hereby, repealed, namely: OH articles In scl'c,tule
| A. The sp,clnl tax on boats. barSes and HATS; on !csu'
cics and successIons; OH passports; and on gross re-
1 NAN' uAAN
ceipiS.
SEC. I. And be IL further enacted Thato on and after
the fr>, day ofoctoocr elghtcsn hnndIeH srsrvs W.
| notes Tor q less sum than one hundred dollars, anu on
receipts for any sum Ofmoncy, or Tor the payuient ~
any debt, and the stamp tax inpoiesl ~ schcduie Z,
on cannrl aud preserved fish, bc, AMI tue same are
hereby, repealed. And no stamp shall DC relulreu
up0n tho transfer or assignment OF allortcasr. wl,e,e
II or the instrument II secures has been once uuiy
slammed, And tho proprietor or proprietors Of az.
ticIes named In said Scheduled, who shall furnish hls
or their own die or design for stamps TO Oe USED cs,
pcgully for his or their own proprietary arueIes, shan
Be allowed the following commissions. namely: 0n
amounts purchased at ono time or not less tian nlty
dollars nor more than Ave hundred tolars, i've per
ccntum: ana on amounts over i've hundred uonars,
t,n prr crntun Oh tho whole amount purchased'
ETorid>d, That luclfcr or friction nialche., anu 81.
gars lights. and wax tapcrs. may be removes Iron
the place OF manufacture LOT export 70 q iotr.sn
country without payment OF tax. or afiSlng stamps
thereto, under such rules and equations as tne OoIn,
missioner Of Internal Revenue may prescribe; an
all provisions OicNlstlng laws lnconslsteht hetent'i
are hereby repealed.
SIC, 5. AID be il further enacted. That sectioi
one hundred and h~fty-eiaht OF the act entitled Al
act to provide internal revenue 10 , s%TRp %ts, 's ma ST n,
other purposes" approved July thirty, elShtcei
hundred and sIXty-four. a. amended by section Mint
Eighteen hundred and sixty-slx. be. and Is hereby
amended by striking out the WORKS 'ntty dollars
In the second proviso, and Inserting IN lieu thereo
the following: double tho amout Of tax remaining
unpaid, but In no case less than Ave dollars" also
by striking out the words ..slxty:six' In the thlrt
provisn. and inserting In lieu thereof me words
scvcL" In the Inst proriso, and inserting In lieu there
ofthe words "Scrcniy-two."
SIC. G. Andb be 10 further enacted, That here shall
be lcvlcl and collected annually, az hereinafter pro
yiied, for the years eighteen hundred and seventy
and eighteen hundred seventyone, aud no longer, {
tax OF and one-half per centum upon the CALM
United States, and or every citizen OF tho United
States residing abroad. derived from any source
whatever, whether within or without the United
States. except Us hereinafter provided, and q IKE tax
annually upon the gains, prohts, and Income derived
from any business. trade, or profession carried on In
,hs T,nI,sd s.s,s:, a ~ any ny, ps citizen is sSsreSl; S Ur rom
rents OF real estate within the United States owned
by any person residing without the United States,
and not q citi,e en- thereof.
SEc. Z. And be Il further endeied: That In cStl.
mating the gains, profits, and Income or any person.
there shall be Included oil Income derived from any
kind of property, rents, Interest received " accrued
upon a!ln0tes, bonds. and mortgages, or other forms.
ofindebtr,incss bearing interest, whether paid or not
II good and eollectable,, interest upon notes. 1on9s,
or other securities Of the United states. and ne
amount Of all premium OH gold AMI coupons; ths
gains, protlu. and income ofany business. profession.
trade. employment, once, or vocation; Including
any amount received as salary or pay LOT yerv Of IN ~
United States. or ~ senator. representative OF aeie'
galc In Congress: except that portion thereof rom
which, under authority OF acts Of Congress previous
hcrrto' A tax OF nve per centum shall have been
withheld, the share OF any person Of the gains anu
profits, whether divided or not, OF all colhpanity or
partnerships. but not Including nc amount tseeivea
hy law, withhold any pay as taxes a per cehtum o.
tic dividends made. and OF Interest or coupons paid
6y such corporations; profits realized Sltnin tns
v.ar from sales Of real estate purchased within two
wears previous to the year for which income s esu'
mated; the amount OF sales or live stock, sugar,
wool, butter. cheese. pork, beef, mutton. or otnsi
meats, hay and grain, fruits, vegetables, or other pro.
ductions, being the growth OF produce oitae estate OF
such person, but not Including any part tnereoi CON
sumei directly by the family; aud al othSr xaLns'
but not Including the rental value Of the homestead
used or occupledby any person. or by his family
SEC. s. And be Il further enacted, That military or
naval nenslons allowed 10 any person. under the avs
oil the United States, and the sum OF two thousand
6olIarS OF the gains, profits, and income Of any per
son. shall DO exempt from mid Income tax, IN
the manner hereinafter provided. Only one aeiue'
lion OF two thousand Iloilars shall be made from INC
aggregate income Of all the members OF any family
composed OF one or both parents and one or more
| minor children, or Of Husband and wife; hut when .
| wife has by law Q separate Income. beyonu inc con.
I IEom Ss nS. such deduiction hal tSenG t made nom her
Income. gains, and pront; and guardians and truS'
,,nes shall be allowed TO make the deduction In favor
q each ward r or eI m ssnse S1ssP som n11 u f IN ono o.
family. having joint property Interest only one de-
durtion shall be made In their favor. For, the pur..
pose OF following said deduction rom the Income OF
any religious or social community holding all thelr
nroperty and the income therefroIn Jointly and In
Common, each Ave OF the persons composing such
society. and any remaining fractional number OF
o9ef AVE- S shall be held to constitute q family.
and a deduction OF two thousand dollars
snail be allowed for each Of sid families,
Any taxes on the incomes. ES,u!; and proau Of such
collected according to this provision, except that the
deduction shall, be only one thousand dollars for any
wear prior to eighteen hundred and seventy.
stc,t Ahs 1sr ~ n,ovIIsa in Ina prsesdinS