Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-09-06
LAWS sirHR UNITED STATES.

section. thers shsfy b deducted from. Tho gains,
prohts, and Income ofany person al nationai: btatr.
S Ssah ySceSsp s,eS Sc owner. tenant. Or mortsaser
IN hIs loeses actually, sustained during the year
a1sing from 1reA, Hoods. shipwreck, Or ineurIsa IN
trsde. and eonaescertaineo " ~ To, ny 'y.i,es. the
rs. anoant pad ior rent or labor 70 suL
Sy..; Land as,s e ,n e ssn 4. sa,1 sey e.. StHe AMOUNT Saat
nsid ios tSs rents f the house or premises occupied
20 4 residenee ior himself or h. family, and she
s s.ss.sa S, .S, Sr 3 ~ S, assf soi is any St amount paid gu, iSs
nav building, permanent Improvements. Or Detki.
nnen6 made 70 Increase the value OF any property or
SIC. 10. Ard DO q I4rtL1 s.aetsd. That the tax
hsreinbsiore provided shall be assessed upon the
rains, profits, and income for mo year enaing On
tss tsirs{s1rIs g. " q e@ SeesSSff s nsds TAX. and shall
81 Nyied Oh the orst day OF March. eigeteen hundred
and sevanty-one and eighteen hundred ano ssSsnsy,
txo, aha q d.. and psI ssis Sss Z. oe! And in addition
20 ana sama annually due and unpaid after tne t ma
lleth day Of Aphl. and for zen day. stss hV ~ LEVIED
dsn.na tssrsOfSy the cSIee aSs , sns'e Or ave Der cent:
am On Dc Amount unpaid. and Interest on sag
snountat t6s r.ts Of one PET S ssnt sIs. KY fco %9d nhs
s Az II II. ae Id s. u JsStis enacted. THAT It shall
be the duty Of every person Of h~ioi ssc, S sHsS
ETSst ,s aSSC%s S SSiiI 10 make and render = return
ON or before the day deslEnated ny lay. 10 the assist.
ant assessor OF the district In which no lee n.cS,s az
roo amount Of his income. gains, md pIontn ~
sfoYexsid: but not including ths amount rseelYed
1rSm any corporation whose oulesrt. q. .n.n1,Tss.
BY law. withheld and PAY as tnxess P an eounons paid
BY such corporation. nor that portion o. !ns sai n.yy II
oay rcecved, Tor services IN the owl, mulAr!, naval
Or other service o. ths yst te c ssass rom which
TAI bSS been deducted, nor tho wages OF minor eniu'
rem not received: and every guaIIl.n sno lin,
executor. or ldminlstrator. ana any Hs.Isctt scsut
for. or coparner OF, any nonresident alien, octNInk
income, gaini, and profits from any hnslness: .aur,
Or p.ots,s!on carried a,s On 70 M ,ssrein' sSsi make and
rsnder a return Is Aforesaid 10 the aSntant aSeasoL
OF The district IN which he resides OF tne auoun' =,
!nsSm,, gain. and pro1ts siaHy ,% %sESg 81 XIX. pi'i require
every such return 70 be verified BY me oatn OF my
party rendering Il, and may Increase the amount ot
any rst ~ n. hitsr ne n9e &c 70 sn 5se /, 5pnsass In
case any person having a gross income ~ above; o.
two thouiand dollars or mort. shau negieet OF leia1e
sst,e orfrsudulrn return, the assessor or the q sistant
assessor snlIl make such return, Meonllhgt 70 tne ocns
Information he can obtain oy the eSamlnation
perSop, or OF bis books or accounts, or BY any etnei
evidence, and shall add, a. > penalty. 10 the amount
ofthe tax duo thereon, any per centum 10 az eaps
OF Winrul NEGLECT o. refusal to make and renoel = y.
turn, and one hundred per ccntunl irall cases o, q
nIss or fraudulent return having been rendered: Tue
tax and the addition thereto as penalty shali oeas.
sessed and collected IN me msnner pros,asu sSy ~
or IN rendering q false or fraudulent return. DIt no
penalty shall be assessed upon any person ior suSn
neglect Or refusal. or FOR making or r snIstbn: no;ise
ofths time and place ofhearing, 70 e1cSulaTIo ny y
CommislOner OF Internal Revenue. 50 "a 70 give we
sidsG Thst no collector deputy collector assessor. or
asslstant Assessor shall permit 10 De puonsneu inany
manner such income returns, or any paIt tnei.Si'
eSecnt sueh general statistics, not specifying INC
names Of individuals or arms. as be may MAKE pubnc
under such rulcsNnd regulations as the Cohnilssioh'
or OF Internal Revenue shall prescribe -, !, ,,o, IN.
sKc. IL. And be Il further enacted. Tant wncu tne
raturn OF any person 10 Increased BY the ASSISTANT az.
tessor. such person may exhibit his BOOKS anu &C,
counts aud be permitted 70 Prev sSS and ~ ae H. ss:essed
hut such oath snd evidence shat not 9e eonSiuslSe
ofthe facts, and no deductions claiplei IN sneh caves
shall. be allowed until sppToTSa ~ yr sTe i M decision
of the asslstant assessor, in ii:eh cases, 70 inc ssscss-
| or or the district, and his decision thereon, nniessi re-
,ssif b III pns %s fSe foras. Time, aud manner Of pro:
cccdlngs, shall be subject 10 regulations to DC pre-
sesloef by the Commissioner OF Intcrnal Revenue.
,oS. In Sis own behalf, or az sish ndusiary or agent.
snail he permitted 10 declare, under oatn. tnat ne'
or his ward. beneficiary. or principal Eas MOI p XII.
10 be assessed according 10 the provisions oil TINS act;
or may declare that An income tax has been as:essea
and paid elsewhere In the same year. unaer au.aU1t
nroats. or those OF his ward. beneficiary. or princi.
nal AZ REQUIRED by law; and II the assistant as-css1.
shall DO saushed OF the truth OF the deeiarst.gn, suen
person shall taercnpOn be exempt Tom Income IA"
In the said district. ..n,
src. IL lad Be e .fsrthn enacted, That eo1s1 y
q tOrs!Sn soye,nme u SnG are Sra nD' ,ns inecrHe tsS
/ Imposed by this act which may DC deryea r"m NJ,
offcial emoLuments. or from property IN iSy S,st
sneh eonsuis may represent shall exte3i similar cx'
emptIon 10 consuls OF tho United States.
SIC. Is. And % q ysrths S,ast tn;,n ri ~. ' yeai
eirhtscn hundred and scventy-one at.S ,: Two an
| one-hal pcr centum on the amount ofait lnteie.t %
coupons paid OF bonds or other eSiienssn I! TTs ~ ~ \,
apy OF the cotpoiatlons In this section neIeihaiss
ennmersed, and on the amount OF all dlviienls o
earning. Income, or gains nsTen I.si, nfS,arT in,S ~ ne;
company, railroad company, eapal company ..s...nn
pike company, canal navigation eonipan!, AMI SAGE
Watt e1IapSSy s .nS as wSa tsa ns:son the SAM
may b due, including non.residents, MnetheI eiti
rens or Aliens. and on all undivided pLoh,s OF any
such corporation, which have accrued asd Deer
earned and added to any surplus, eontinseaio or otlel
fund, and every such corporation having paid tn
tax u Aforesaid. q hereby suihoriLea 70 aSdnss an,
coupons, and dividends an amount equal 70 the "a,
oftwo and one,hsif PER centum on the sanie; ant
is e P y nc sn 20 ne 3, y .as 90 s asdasted rom The n i
terest, coupons. and dividends Aforesaid, shall DIS
charge ne ee,Por.tiea IiSm any rd IxS,,isg i sI,I ina
corporations have provided otherwise BY an expires,
ofiniursncs companies shall not DO deemed due un
tl such dividends are payable. either 10 money OF
otherwise; and that the money returned oy mntnal
Insurance companies 10 their policy-holders, and the
annual or sernl-annusi interest allowed or paid 70
the depositors In savings banks or savings lnsutu.
tons, shall not be considered a. divliendsi aud thai
When any dividend Is made or Interest as Aforesaid
II paid, which includes any part OF the surplus OF
continge nt fand Of any corporation which has been
aias,sed and me t,x psIi .as sr,or 81 ~ Mn, ean ,nS,sI Is.
ceiyed from other corporations whose oficers are au'
thoiitd BY law 10 withhold . per cenium on the
same, the amount Of taxto paid on that portion o.
The Iurplus or contingent fund, and the amount 81
staI which has been withheld and paid on dividends
lntereIt, or coupons 20 received, may be deducted
from the tIx on such dividend or interest.
SIC, Is, Andbsf further sSacttd, Thatevery per
son having The care Or management Of any corpora
lion liable 10 be taxed under The last preceding see
ant assessor Of the district In which such person ha
his once for conducting the BUSINESS or such c0Ipor
Ation, on or before the tenth dayof the month follow
inEthat 10 which any dividend. Sr s1ins Q, ~ none c6,S
pleta return, In such form a. the Commissioned o
Internal Revenue may. prescribe. OF me AMOUNT Q
Income and proas and OF taxes Is aoretaidl an
there shall be annexed thereto . declaration Of IN
president, cashier, or treasurer OF the corporation
under oath, that the same contains q true and com
pkte aecount Of the income and profits and Of take
Is Aforesaid. And for any default In the making o
rendering OF such return, with such declaration an
nesed, the corporation 70 In default shall forfeit. a.
penalty, the sam Of one thousand dollar; and II
ease Of any default In making or rendering said re
turn, or Of any defsultin the payment OF the tax =
required, or Of any part thereof, tho assessment an!
collection OF the tax and penalty shall be In accord
anes with the general provisions oflaw 10 other case
Of neSlect and refusal.
BIC. il, Asd % q Irtho esaeisd. That sections
one hundred and twenty. one hundred and twenty
and twenty.three OF the act OF June thirty. eighteen
hundred and sixty-four, entitled IAN act TO provide
internal revenue 10 support the government, 10 pay
interest on the public debt md q, Other puIpS;es;,
hundred and IixtySlY, and the act Of March two,
\ eirhtesp hundred and sixtyseven. shall be construed
10 Impose the taxes therein mentioned 70 tDe nrst
day OF August, eighteen hundred and seventy, but
amer that date no further taxes shall be levied Or AZ;
sssed under said sections; and all acts and parts o.
acS relating 10 the ta3el herein repealed. and tkat
an The provisions OF said acts, shall continue In full
force FOR levyins and collecting all taxes properly as
sesSed or Liable 70 be assessed, or aeefiing under tho
which has already accrued or which may hereafter
accrue under said acts, and Tor maintaining and con:
tnuinf llrns, Ones, penalties, and forfeiturcs Incurred
under and BY virtue thereof And this act shall not
Be construed 10 affect any act done, right accrued. or
hight 70 hereby saved. And for carrying out and
completing oil proceedings which have been slready
commenced or that may be commenced 70 enforce
such nntS. penalties, and forfeitures. or criminal pro.
ceedlngs under kaid acts, and for the punishment OF
cnmesef which any party shall be or has been found
SEC. IA. Asd b u Ju.ther ,naetsd. Ths. the Pres-
ident thereby authorized 20 annex 70, and unite
With each other. two or moro adjoining collection
distncu, whenever 10 hls opinion II Will reduce the
;; y s@slssS,inE The 1, in; en- ! rsysnue. Titn0nt
upon shall retain but one collector and ono assessor
for such enlarged district. Aud tho President Is also
authorized 70 consolidate IN IKE manner, at his dis.