Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-09-13
LAWS OF THE UNITED STATES.

tTade. and debts sscsrtalned 70 be worthless, but ex.
s slnS!ns 81 ~ i iS.e + SsP'ssS alIH. d., Se y Seaf' s tai
tEe amount paid Tor rent or labor to cul-
uyate land, or TO eon.Iuct any other bus!.
paid for The rent Of the house or premises occupied
as a residence or himself or his family. and the
smount paid out Tor usual anil ordinary repairs. No
new buildings, permanent improvements. or better.
estate.
SIC. 10. A.d BE- II further enacted. That the tax
hereinbefore provided shall be assessed upon the
rains, PROFITS. and Income for the year ending on
tho thirty-nrSt day OF December next preceding the
Be levied on the ant day or March. elSetsen hundred
and seventy-one and eighteen hundred and seventy.
Two. anc DC due and payable on or before, the thirtleth
Gay OF April 10 each Of said years: And In , sddi ,SIr,
tleth day Of hpHl, AMI for ten days AFTER notice and
demand t~hereofby the collector, there shall be levied
UNI on the amount unpaid, and interest on said
amount at the rate or one pc. centum per month
from the time the same became due. except from the
SEC. IL. And BE- IL further enacted. That !; shall
be the duty OF every person OF lawful age. whose
grom Income during the preceding year excceied
TWO thousand dollars, TO make and render q return
on or before the day designated by law. 70 the assist
ant assessor OF the district In which lie resides OF the
gross amount OF his income. gains. and pronts az
from any corporation whose on1csrs, as autnoliLsd
by law, withhold and pay as taxes a per ccntum OF the
dividends made and Of the interest on coupons paid
by such corporation. nor that portion OF the salary OF
pay received, for services In the civil, military. naval,
or other service Of the United States. or Is senator.
representative or delegate 10 Congress, IRON whlcn
tax has been deducted, nor the wages OF minor child
rem not received; and every guardian and trustee,
executor or administrator. and any person acting
10 any other fduciary capacity; or asa resident agent
for, or eopartner OF, say nonresident allen. deriving
Income. gains. and profits from any business, trade.
or profession carried on In the United States. or from
RAnNA n KaAl G0a In aNad REa Rh0n n
render 4 return Us aforesaid TO tho assistant assessor
fthe district In which he resides or the amount OF
income. gains and profits OF any minor or person tor
whom lie acts. The assistant assessor shall require
every such return TO be verified blythe oath OF the
party rendering II, and may Increase the amount OF
any return, after notice to such party, u ne nEs
reason to believe thzt the same Is undcrstated. In
case any person having = gross income a. above. OF
two thousand dollars or more, shall neglect or refuse
70 make and render such return, or shSi renae, :
assessor shall make such return, according 10 the Dcst
information he can obtain BY the examination otsild
person, or OF his books or accounts, or by any other
evidence, and shall add, as a penalty, to the amount
fthe tax due thereon, h1y per centunl In all cases
Of wiltul neglect o. refusal to make and render q re-
turn, and one hundred per centuni In all cases ., q
false or fraudulent return having been rendered.. lnc
tax and the addition thereto as penalty shall be as
sessed aud collected In the manner providcd LOT IN
cases OF wlllful neglect or refusal 70 render d return,
or II rendering o false or fraudulent return. But no
penalty shall be assessed upon any person ior suen
neglect or refusal, or for making or rendering a false
or fraudulent return. except aitc1 te,so on , Sy Inc
Commissioner Of Intcrnt Revenue, so as 70 give inc
person charged an opportunity 70 oe heaiu' I'U,
rided. That no collector, deputy collector ,aSss - 80 ~
assIstant assessor shall permit 10 be publlshed llan!
manner such income returns. or any part tnerepi,
except such general statistics. not Specifying tne
name OF individuals or iirms.a as he may maze puo,s
under such rules and regulations as the Conniissioh'
er OF Internal Revenue shall prescribe: A..
SIC. u. And be u further enacted. That Tncn inc
return OF any person is incrcssen ~ 'h Soas. anil Sc.
| counts and be permitted TO prove and declare, unusi
oath, the amount Of income liable to be aSenseu
| but such oath and evidence shall not be conclusive
OF the facts, and no deductions claimed In sich cases
shall be allowed until approved ny the assisIant ~
scs>or. Any person may appeal from the ucclslon
OF the assistant assessor. In such cases. 10 the assess
or OF the district, aud his decision thereon. unless re-
| ycrsed by the Commissioner Of Internal Revenue,
shall be inai. The form. time. AMI niAnnerol pro
serIbed BY the comnIEsioner or Internal Revenue.
SIC, Isl. And be u further enacted, That any per
son, In his " behalf. or as such hduclaiy o, aseh.
or his ward, beneficiary, or principal, was moi POS
sesseI OF an Income OF two thousand dollars. lmolt
to be assessed according to the provisions oil tnlb aet
or NAV declare that an Income tax has been nsscsse.
and paid elscwherc in thv ame year. under authoEi
" ofthc United States, upon his Income. eailis, an,
pronts, or those Of his ward. beneficiary. OF prize
shali be sstisued OF the truth Of the declaration, suci
person shall thercupon be exempt from Income Ia
SIC. Ia. And De Il further enacted, That consul
OF foreign governments who are not citizens OF IN
United State. shall be Exempt from any income "a:
Imposed by this act which may be derlved from me,
oticlal enolumcnt., or from property IN ioTSis,
countrirs: horidsd. That the governments whle
such consuls may represent shall! extend slnillar eA
spc' Is And BE- e further enacted. That thcr
shall be levied and collected for and during the yea
eighteen hundred and seventy-one q tax OF two an
COUPONS paid on bonds or other evidences OF debt Il
sued aud payable 10 one or more years after date. .
any OF the corporations In this section nerclnaltc
enumerated. AMI on the amount OF all diNlIenas :
earnings, income, or gains hereafter declared, by an
bank, t,ust company. savings Institution, insuiane
company. railroad company. canal company, tut,
pike company, canal navigation company, anu elaci
water company, whenever and wherever the sam
shall DO payable. and TO whatsoever person INC sam
may DO due. including non-residents. whether GU
Iens or aliens. and on all undivided pronis or an
such corporation, which have accrued and bee
earned and added 10 any surplus, CONTINGENT or othe
fund. and every such corporation having PAID III
tax rs aforesaid, 10 hereby authorized 10 deduct an
Withhold from any payment on account, OF Interest
coupons. and dividends an amount equal TO the Ia
oftwo and one-half PSF eentum on the same an,
law OF the amount Of tax so deducted from the In
tcrcst, coupons, and dividends aforesaid. shall dis
amount ofsaidinteresi coupons OF dividends elaine,
As due TO any person. except IN eaTs where sal
corporations have provided otherHiae by an expires
contract: Iroriied, That the tax upon the dividend
oflnsurance companies shall not be deemed duo un
III such dividends are payable. either IN money o.
otherwise; AMI that the money returned oy nintlh
Insurance companies TO their pollcy.holders, and tn
annual or senii-annual interest allowed or paid T.
the dcpoSitors In savings banks or savings instltu
lions, shall not be considered as dividends, and tina
when any dividend Is made or Interest as aforesaid
Is paid. which Includes any part OF Tue surplus o.
contingent nind OF any corporation which mas Deer
assessed and the TAX psld thereon. OF w"isn ,nS,aa vs
ceive,l FROM othor corporations whose officers ateau
thohzcd BY law 10 withhold \ per ccntum on tn
same, the amount OF tax " paid on that portion o
| tho atrDIuA 0r contingent fund. and tho amount Il
tax which has been withheld aud paid on dividends
Interest, or coupons 10 received, may be dcductc'
from the tax on such dividend or Interest.
SEC. IL. And b Il further enacted, Thatevery pei
knn having the care or management OF any corpora
lion liable to be taxed under the las; preceding sec
lion. shsll make and render TO- thc assessor or assls!
his ONCE for conducting the businss,of such corpoi
alton. on or before the tenth dayo the month follow
Ing that In which any dividends or sums Of mono
become due or payable as Aforesaid, a true and com
plete return. IN such form a. tho Commissioner q
Internal Revenue may prescribe. OF the amount O
Income And profits ana Of taxes Is a,o,sc1la u al, ~
president, cashier, or treasurer or the corporation
under oath. that the same contains a true and com
pletc account Of the income and prof. and OF take
rendering OF such return. with such declaration an
ncxed. the corporation 80 In default shall forfeit, as
e psns Of any ,ge de sG,n = In U m.sins or rendering said ID re
Turn, or Of any default In the payment OF tho tax y
required. or Of any part thereof, the assessment an,
| COLLECTION oil tnt lax anu ptUlhltS hllhll uC ln vi
sncc with the general provisions OF law In other case
o~fneglect and refusal. -
SEC. II. And Be Il further enacted, That scctionl
one hundred and twenty, one hundred and twenty
one, onc hundred and twenty-five, AMI one hundred
and twenty-three OF the act OF June thirty, eighteen
hundred and sixty-four. entitled An act TO provide
Internal revenue % support the government TO pay
as amended by the act OF July thirteen, eighteen
hundred and ~sixty.slx. and the act Of March two,
Eighteen hundred and sixty-scven. shall De construed
IN I'M nose the taxes therein mentioned to the fr,t
day OF August, eighteen hundred and seventy. but
after that date no further taxes shall be levied or rs.
sets reIatins to the taxes herein repealed, and that
all the provisions Of said acts. shall continue In full
| force for levying and collecting all taxes properly as.
provisions OF former acts, or drawbacks. the right to
which has already accrued or which may hereafter
| accrue under said acts, anifo for maintaining and con.
| under ami by virtue thereof. And this act shall not
be construed 70 affect anyact done. right accrued, or
penalty incurred under former acts, but every such
right I, = hereby ~ It sSysSS Ap wb ISs S Ssvs Sssn o sII, sGS
commenced or that may be commenced TO enforce
such Ones. penalties, and foIfcltures, or criminal pro.
ceedings under said acts, and for the punishment Of
crimssof which any party shall be or has been found
SIC. a. And be u further s.aeted, That the Pres.
ident Is hereby authorized 10 annex TO. and unite
with each other, two or more adjoining collection
dlstIicts, whenever In his opinion II win reduce the
expenses OF collecting the Internal revenue, without
lmpairinE the efficiency OF the service. and there.
upon shall retain but one collector and one assessor
for such enlarged dIstrict. And the President 4. also
authorized 70 consolidate In like manner, at his dis.
eietlon. any two or more adjoining supervisors dis
trict', and 70 retain or sppoInt ono supervisor for
SIC. ". And ts q further endeted, That as soon
a. practicable after the passage OF this act tho mum
nently reduced by the discharge OF all Officers Of that
class who are assigned specially TO the assessment Of
any axe. which .hal asys See1 SSolishsd BY Iss;