Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-05
LAWS OF jHE UNITED STATES.

sc%or. Any person may appeal fronl the decision
oftne assistant assessor. In such cases, 10 the assess
or OF the district, and his decision thereon, unless re.
Versed ny the Commissioner OF Internal Revenue,
shall be nnal. The form, time, and manner OF pro.
ceetiinss. shall,, be subject to regulations to be pre-
scriocd by the Commissioner OF Internal Revenue.
SIC. =; Aad Do e further enact cd. That any per.
son, I'D MS own behalf. or rs such iiduciary or agent,
shall DC permitted to declare, under oath. that he.
or his ward. beneficiary, or principal, was not pos.
serseu OF All Income OF two thousand dollars, liable
70 be assessed according to the provisions OF this act;
or may declare that an Income tax has been assessed
and paid elsewhere In tho same year, under authori.
~ OF the United States. upon his Income. gains, and
profits, or those Of his ward, beneficiary. or princi.
pal, as required by law: and II the assistant assessor
shall be satisfied Of the truth OF the declaration, such
person snail thereupon be exempt from Income tax
SEC. Il. dad De Il further enacted. That consuls
United Stale, shall be exempt nom any Income TAX
imposed by this act which may bedcrived from their
Official eniolumens. or from property In foreign
countrirs: lr0rided, That the governments which
such consuis may represent shall extend similar ex-
enlptlon TO cOnsuls of tho United States.
skc. %. And be IL yurthcr enacted, That there
eighteen hundred and seventy-0ne u tax oil two and
Oac-llali per centum on the amount Of all Interest or
coupons paid on bonds or other evidences OF debt IL
sued AMI payable In one or more years after date. by
any OF tue corporations In this section hereinafter
enumerated, anl oil the amount OF all dividends OF
earnings. Income, or gains hereafter declared, by any
~-t y - Aff" ihahA
company, Railroad company. canal company, turn
pike company, canal navigation company, and slack
water company, whenever and wherever the same
shall be payable. and TO whatsoever person the same
may be due, Including nOn-residents, whether citi'
zcias or nlicI's. md on NIL undivided proh's OF any
such corporation, which have accrued and been
earned and added 10 any surplus, contingent or other
tun'. and every such corporation having paid tn,
tax ~ aforesaid. Is hereby authorized 10 deduct nm |
withhold iruln any payment OH account OF interest,
coupons, aud dividends an amount equal 10 the tax
o. and one-llali per centlni on the same; AMI
the payment To the United States. as provided by
law, Of the amount Of tax ~ deducted from the In
tercrt, coupons, and DIVIDENDS giOrcsail, shall dis
charge the corporation from any liability for that
amount Of Saldlntercs coupons, or d!vldcnLs claimed
Us due TO any person, except In cases where said
corporations lisye provided otherwise by an express
contract: Presided, That the tax upon the diviicrls
y insnrance companies shall not b. deemed due I'M
Ill such dividends arc payable, either In money or
otherwise; and that the money returned by mutual
Insurance companies to their polIcy.hollers, AMI the
annual or scmi-annunl Interest allowed or paid To-
the Dispositions Ia. savings banks or savings lnstltII-
lions. snail not liz considered as dividends, and thut
when any dividend IL made or Interest ~ afOrcsuiI
IL paid, which Includes amy part Of the surplus ar
contingent fund OF any corporation which has been
assessed and the tax paid thereon. or which Includes
any part OF the dividends. Interest or coupons re-
ceivr'i from other corporations whose officers ARE au-
thorizcd by law TO Withhold a per centum on the
same. the amount OF tax 50 paid on that portion Oi
the surplus Ur contingent Iunt. AMI The amount OF
tax which has been withheld AMI paid on dividends.
Interest. or coupons so received, may be deducted
from the tax on such dividend or Interest.
SIC. IL. Andbe q further enacted, Thatevcry per-
son having the care or management OF any corpora.
ton llablc to be taxed under the last pfeceIlng Sec
lion, shall make AMI render to the assessor or assist
ant ASseSS0I Of the district In which such person has
his office for cUn!ucling the BUSINESS OF such corpor-
alton, On or before the trnth ,iayOf Tie month follow
Ing that In which any dividends or SUMS Of muncy
become due or PAYABLE ~ Aforesaid. a true anu com.
plete return. In sucl form a. the Coinni'nSlOiicr Of
Internal Revenue may prescribe, Of the amount OF
Income ani prO::S nn"i OF taxes as afOrcSlli; anu
there shal be annexed thereto u declaration OF the
president. cashier, or treasurer OF the corporation.
| IIttl.r NTH flat The sliIp contains n true and CON.
plcte account Of the Income AMI profits AMI OF taxes
ns aforesaid. And for any default In the making or
lcndcriug Of such return, with such declaration an
neXe,l, the corporation 80 IN default shall forfeit, ms n
pcnilty, the sum OF one thousand dollars; aud IN
case Of any default Ia making or rendering said re-
turn. or OF any default In the payment Of the tax as
required, or Of any part thereof, tho assessment AMI
collection OF the tax and penalty shall be IN accord
ance with the neutrality-suspicious. Of law In other cases
SEc. IL. Aud De Il further enacted. That sections
one hundred aud twenty, out hundred and twenty.
one, one hundred AMI twenty-five, and one hundred
and twenty-thrcc OF the act OF june thirty, eighteen
hundred and siNiy.iour, entitled AN act TO provide
Internal revenue to support the government, to lay
Interest OH the public debt. and for other purposes
as amended BY the act Of July thirteen, eighteen
hundred AMI ~siNty-siN. niid the act Of March tsSO,
eighteen hundred aud sixty-sevcn. shall be construed
to impose The taxes therein mentioned to the urSt
DAY OF August, eighteen hundred AMI seventy, but
after that date no further faxes shall be levied Or rs.
scs>ed under sail sections: and all acts aud parts Of
acts relating 10 the taxes hcrcin repealed, and that
all the provisions Of Satd acts, shall continue IN iull
force for levying and collecting all taxes properly rs.
scSSe,l or liable 10 be assessed, or accruing under the
provisions OF former acts. or drawbacks. the right 10
which has already accrued or which may hereafter
accrue under slid acts. AMI iOr maintaining and con.
tlniln. liens, !lnes, penalties. AMI i0rlcllurcs incurred
under AMI by virtue thereof. And this act shall not
he construed to affect any act done, right accrued, OF
penalty incurred under iOr1ncr acts, but every such
right Is hereby saved. Aud for Carrying out an!
completing all proceedings which have been already
commenced or that may bc commenced 10 enforce
sack fines. penalties, AMI f0rleliurcs, or criminal lfo.
crelings under said acts, AMI Tor the punishment ol
crimes Of which any party shall. be or has been iOulll
SEc. Il. And be Il further enacted. That the Pres.
ticnt Is hereby authorized TO annex TO, and unite
with each other. two or moro adjoining collection
districts. whenever In his opinion 1t Will reduce the
expenses OF collecting the internal revenue. without
ImpaIrins the efficiency OF the service. and there
upon shall retain but one collector and one asSesio r
Tor such enlarged district. And the President Is also
authorized 10 consolidate In like manner, at his dis.
~cIet!on, any two or more adjoining supervision Dis
trlcis, and TO retain or appoint one supervisor for
such consolidated district.
SEc. ~. lind be Il further endciei. That as soon
aS practicable after the passage or this act the num-
her OF assistant assessors employed shall be pcrula-
nently reduced by the discharge .: all officers 0f that
cla>. who are Assigned specially To me assessment o.
AMI the Commissioner Of Internal Revenue shall be
required further to reduce the number Of assistant
| Vice OF assessment which has been made. or may
hereafter be made, by the repeal Of any portion OF
tie Internal taxes. 4
Src. -. Ind b, Il further enacted, That section
sIxty-sevcn Of an act approved July thirteen.
eighteen hundred AMI ~sIx,y-slx. entitled. A act TO
reduce Internal taxation, hirl TO amend an act en-.
title A act 10 provide Internal revenue to support
the government. TO pay interest on the public debt.
and for other PURPOSES approved June thirty,
eighteen hundred AMI SiXty.fOur.' be amended by In
S"rtinr after the words that ln any cas-, rlyil or
inserting after the words "ir the suit were com
m-ncrt In the court below by summons" the words
following: subpT mn. petition. or by any other form Of
| neflnn pxcnut ~ hereinafter nrONlIel.' Also. by ILL.,
srrtin: after the words or " II were commenced by
capIaS,' tho words follow Ing: "Or by any similar
form o. proceeding By which II personal arrest Is or
drrc'l."
SIC. p. And be IL further eadctei. That after the
thirty-irSt day Of December, eighteen hundred an!
seventy. IN lieu Of Of the duties now imposed by law
on the articles hereinafter enumerated or provided
for Imported from foreign countries, there shall liz
levied, collected, and paid tho following duties aiI
rates of dutics. that h to SiY:
On teas Of all kinds. ilitecn cents per pound.
I'm coffee OF all kinds, t,Tce cents pcr pound.
On,clcao, or cocoa, two cents per p0nId.
uncO'"a lrnvcs or shells, one cent Icr POUND.
On ground or prepared caCol, or cocoa. i've cents
per pound: and ON chocolate. seven cents per pound.
on al mnlrsses. Ave cents per gallon;
concentrated mclaia, AMI concentrated lnOlasses.
Onc and ons-half criits per pound.
Oh all raw or nlIiscOvulo sugar not nh0rc nurlDcr
scvcn, Dutch s,nndarlin color, one and three quarter
On al raw or muscovalo sugar above number
seven, Dutch StlnarS IN color. and all other sugars
not above number ten. Dutch standard In color. two
cents per pound,
On MI o,hrr sugars above number number ten.
Dutch standard ~. color, aud not above number
thirteen, Dutch STANDARD In color, two anu one.
quarter cents per pound.
On all other sugars above number thirteen. Dutch
standard In color, and not above number sixteen,
Dutch standard III color, tw0andt .ircc-quartcr cents
per pound.
on all other sugars above number sixteen, Dutch
standard IN color, AMI not above number twenty,
Dutch standard In color, three and one quarter cents
per pound. ,
on all sugar above number twenty, Dutch ~standan!
IN co,-f, and on all refined loaf, hmm. crushed, pow
drre'i AMI graduated sugar. tour cents per poun'l: Iro-
ri,iTI. That the Secretary Of the Treasury shall, by
regulations, prescribe anu require that samples shall
hc taken by Inspectors from the h%ogshcad. box. or
other package, IN such q manncr as 10 represent y
true average Of the contents OI the package, anu
irum n sufficient number Of packages OF thc same
mark Ia each and every invoice, so that the samples
OIL which the classification Is lnadc shall he u iair
average IN quality OF thu sugar imported unler That
mark, aud the classification shall be ~adlldgcd on thr
Imported In casks or boxes shall he marked distinct
~ by the Cls,On.hOusc wcIhcr by scoring the figures
mlelihly on each package; IrOrIGcd, Ihnt all srup
al sugar. syrup OF SiiSar-cane juice. nlrlntia, "Oncrl,
uatcd melalA, or concentrated inolasses, entered
under the name Of nolaSScs. SHAH DC fofieited ~ Tue
United States.
in ali wipes imported In casks. containing moi
NOR. than Twenty-Five per ecntum Of al, oh0l. nid
rglurl at not exceeding forty cents per Galon.
twenty-five cents per gallon; ra!lci ~ 9rcE lott.
cents, AMI not over one dollar per gallon, CENT
her gallon: valued at over one dollar per shIInh, onc
| dollar per gallon. ani In addition thereto twenty-five
per ccntum AT ruiO:cnn.
On wines Of MI kinds, imported In bottles, ana moi
otherwise herein provided for, the s1il'c Iatc PEI
N, -. ,Hl.AI .,..Nfa m rl.kS-Int NIL DUtUtt