Evening star. [volume] (Washington, D.C.) 1854-1972, 1870-09-05

4 j.
p'-Cen:Em on the amount paie, ard istrra- ~,
ssi sn.ount at the tate Of one per oen,un pr n,outh
e,iait- o. d. ceased insane. or in-.I persons
SIC u. hn5 Be n further sna,,>,, That i: shall be
the duty Of every person of lawful ag whose gra.-
ipc, me dTring the breeding year exceeded tw D.,
before the day designated by law ~ the assistant
a'ssyr 81 me district IN which he resides q! TN
sioIessid. but not incuding the amount rrce yed
frcri Suy corporation who-e officers, ~ sutlOr
ern'um Of the diTid.nis made aud oi the in
mlT tta, pr S,hr"ns r"id ~ such eorror,,i2n
..tyi"es IA tn clvl, military ma, al or other ser
wee q! The mite states. representa-
boz, dcluctcd, the wages ~ rnar Children NOT
t.c.i.'a ara every guardian and trustee executor
administrator and any person acting tn any o. her
hirclary capacity, or a. resi+ent agent Tor Gu
sains. ana prohts from sny business, trade;
OF profession carried on in the United
'h.Iein. shalt make and renter q r.tnrh a.
airsid TO the assistant of the district in
ard proi's Of any minor or per-on for whof he
The assistant assessor shall require every such re-
II il, ami Increase the AMOUNT of any rr,nrn
after notice to such if h- reason 10 believe
having gross income IS above. Of two Thousand
dollars or more shall neglnct refris, To- make sGd
render such return. shall render a false or fran
Guicui return, tn the assistant assessor
hall make such return according 4" III. bss, NJ
f1ru s;ion NJ can obtain bv the avaninafion Of aid
P1T-' n, az 81 his b., - - accounts, or by any
other evldence and -b. add, a: penalty, to the
all cases Of wilhnl neglect or refusal 10 make and
81 false or frsudu ent return having been ran
deTed The tax and the addition thereto peeaity
-hall te assessed and COLI cted in the rlanuer pro.
iel for in of wiul neglect or ref1sai to rem
der return, or OF reniering ialsaor fraudulent
turn. Bnt no penalty shall be assessed upon any
person for such neglect or refusal, or for
making OF rendering a fal,e or fraudulent
time and place Of bearing, To be regulated by the
Commissioner OF Internal Revenue, a. to give the
IT'D That no collector deputy collector assessor
sisant Assessor shall permit To be published in
any manner such income returns, any part tbsre
except such general statistics not specifying tlIe
names 4 indy idpals or firms, as he may make pub
| sioner - Internal Revenue shsil prescribe.
SIC IL Ard Be u t.rtasr snacf,f, That when the
assessor. such person may exhibit his books and
count. And be Permitted to Prev aud declare under
oath the amount Of income liable to be assessed bat
| such oath and evidence shall not be c'nclusiy" Of
b. Allowed no mill h fS ssh Tas
,ss-.r Any person may APPEAL from the decision Of
The district. and his decision thereon. unless
verSed by the Commissioner Of Internal Revenur,
cling. shs be SUBJECT TsG quiz to- be pro- pro-
scrib.d by the Commissioner o: Internal Revenue.
shaii be permitted to declare under oath, thai he
" 81 Il. or Tif s
To- be ASSESSED according TO the provisions OF this
ses' snd paid el-e~ here in the same year under
authority 81 the United States, upon his Inc Inl-,
principal, required by law and il the assist.
an; assessor shsll be satisfied of the ruih Of the
declaration, such person shall thersupO be eSem d.
itoi Income tax In the said district.
SIC: l.: And b nt"ytaer enacted, That consul, Of
lo!@lgn governments who are not c!iiZ M OF the
niied states shall I've exempt from any income tax
imposed BY this act which may be derived ih-ir
"n:CiEi eDinlumcntS. or tT',m property in foreign
Countries: Prcr,dsd, That tn. governments whic,
such consul, may represent shall extend Similar .x-
enption TO c.nsuls Of TIE nj I'll STATES. '''"''
Sc Is Asa ,, ,:in,iasr erae.i rhat there shall
he levied nd collected for and during the Ugh
arl ne
hall Per centuE ON the amount vi all mta' eat
ToEs paid bonds other evidences OF debt Issue
and payable in one or NOR years after itfn hy aHv
"ithe corporations in this section hereafter enumer
atsd, ana IN the amount 1T slldvi!euds OF farming
Iro' me- or gains hereafter declared, BY say baik,
thus, company, saving institution, insurance
| pie company, canal navigation company, aud
| -ia' h water c"mpaBy, whenever and wherever
! ever person the same msy he du~, inciuiing n5n
resli'hts; wh,:her ciiiz-ns or "A isEs, and all
/ uuriNi pr0ris of any such corporation which
hsse accrued And been earned and aided to any sur
pln. contingent, or other iund, and every such
1 authorized to dednCt and withhold FROM any nav
an @ qna H' 10 the tax 0 TVS and md
: Per GTen,um on the same; and The payment To
! amount If tax 80 def:uctai from the in.er.
/ ri, coupons. AMI dividends aiore,ai,I. shall
that amount II said interest, coupons. dividends.
claimed as due 10 any person. except n wher
that the as @ ny an s
& ON y, shall moi be deemed
Eey or otherwise; aud that the money returned
by N utual Insurance companies tn tnair pOlicy-
h1'lers, and the animal or semi annual ia
ieTest allowed or paid u the depp-itor- in
saNlngS banks SAVINGS institutions, than
not he cOu.idcTfI diviienIs: ami that
when any iy irEd i mad. interest a aforesaid
= ri. w~h Includes any part OF tbs surplus or
coIiiirc"nt fund of any corporation which has been
a--cs-sd add the taN paid thereof hich ircluics
any part Of the div idenis interest or crup)n- re-
cSlycd from other corporations whose officers are
authorized by law to withhold per cen:u.n tn.
same the amount 1T tax pad that portion ~.
the surplus contingent fund. and the amount uf
-aX which has be.n withheld aud pad ond vihen.I-
interest. coupons received. may be deluc te,i
| IRON The tax on such IL, itieUd or interest
| TO n CoNTIN Eu.I