New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-21

authorized by law to withhold per centum
on the same. the amount of tax so pald on
| that norton of the surplus or contingent
| fund, and the amount OF tax wiiicl i:'e
| been withheld and paid ON DIVIDENDS, III
tarest or coupons so received, may DC ue
| ,lucted from the tax on such dividend Oh
interest. -, nu.
| SEC. is And be it further enacted, That
| every nersou having the care or manage
| mert of any corporation liable to be taXeu
under the last preceding section, snail pahe
and render TO the assessor or assistant asses
sor of the district in which such person mas
his office for conducting the business OF such
cornoration. on or before the tenth day OF
the month following that in which any divl-
bends or s1ms Of money become due or
poyablf. as aforesaid. a true and complete
return in such form as the Commissioners OF
Internal Revenue may prescribe, OF the
amount of income and profits ana oil taxes
as aforesaid; and there snaLi ot s
annexed thereto declaration OF
the president, cashier, OF treasurer OF
the corporation, under oath, that the same
contains a true and complete account OF Inc
income and profits and of taxes as afore-
said And for any default Ill the making OF
rendering of such return. with such dectahta-
tion annexed. the corporation 80 i'll DEFAULT
shall forfeit, as a penalty, the sum OF one
Thousand dollars; and in ease OF any default
in milking or rendering said return, or OF
any default in the payment OF the tax as
required. or OF any part thereof, the assess
Inrnt and collection of the tax ana penalty
shall he in accordance with the. general pro
visions of law i'll other cases OF neglect isila
refusal. -
SEC. Il. And be it further enacted. That
sections one hundred and twenty, one hun
dred ard twentX-une, one hundred ana
twenty-five, and one hundred and. twenty
three OF the act Of june thirty, eighteen
hundred and sixty-four, entitled An ac'
to provide internal revenue to support the
government. to pay interest on the PuDiiS
debt, and for other purposes as amended
by the act of July thirteen, eighteen hun
drei and sixty-six, and the act OF March
two, eighteen hundred and slxty-seVen'
shall be construed to impose the taxes
therein mentioned to the first day OF August,
eighteen hundred and seventy, but after
that date no further taxes shall be LEVIED
or assessed under said sections
and all acts and parts of acts relating to the
taxes herein repealed, and that all the pro
visions of said acts shall continue in full
force for levyng and collecting all taxes
properly assessed or liable to be assessed,
or aceruing under the provisions OF former
acts. or draw backs, the right to which has
already accrued or which may hereafter
accrue under said acts, and for maintaining
and continuing liens, fines, penalties, and
furicitul,s incurred under and by virtue
thereof And this act shall not be construed
to affect any act done, right accrued, or
penalty incurred under former acts, bnt
every such right is hereby saved. And for
CARRYING out and completing all proceedings
which have been already commenced or that
may be commenced to enforce such fines,
penalties, and forfcitures, or criminal pro-
ccedngs under said acts, and for the pun
ishment of crimes of which any party shall
be or has been found guilty.
SEC Is. And be it further enacted, That
the President is hereby authorized to
annex to. and unite with each other, two or
more adjoining collection districts, when
ever in his opinion it will reduce the ex-
penses of collecting the internal revenue.
without impairing the efficiency of the ser
vice; and thtreupOn shall retain but one
collector and one assessor for such en-
larged district. And the President Is also
authorized TO consolidate in like manner. at
his discretion. any two or more adjoining
supervisors districts. and to retain or APP
point one supervisor for such consolidated
district.
SEC. 10. And be il further enacted, That
as soon as practicable after the passage of
this act the number OF assistant assessors
employed shall be permanently reduced by
the discharge of all officers of that class who
are assigned specially to the assessment of
any taxes which shall have been abolished
by law; and the Commissioner of Internal
Revenue shall be required further to reduce
the number Of assistant assessors in pro
portion to any reduction Of tho service of
assessment which has been made. or may
hereafter be made, by the repeal of any
portion of the internal taxes.
SEC. 90 And be it further enacted, That
section sixty-seven of an act approved July
thirteen, eighteen hundred and sixty-six,
entitled AN act to reduce internal taxa
ton, and to amend an act entitled AN acs
to provide internal revenue to support the
government. to pay interest ON the public
debt, and for other purposes approved
June thirty, eighteen hundred and sixty
four," be amended by inserting after the
words shat in any case civil or criminal
the words lat law or in equity" also, by
inserting after the words IF the suit were
commenced in the court below by sum
MONS the words following: subpoena, pc
tition, or by any other form of action e1cept
as hereinafter provided" also, by inserting
after the words ''Or if it were commenced
by capias," the words following: cor by any
similar form of proceeding by which per
sonL arrest is ordered"
SEC. u. And be it further enacted. That
after the thirty-frst day oflDecemher, eight
cen hundred and seventy, in lieu Of of the
duties now imposed by law on the articles
ported from foreign countries, there shall be
levied, collected and paid the following du-
ties and rates of duties, that is to cay:
On teas of all kinds. fifteen cents per
pound.
On coffee of all kinds, three cents per
pound,
On cacao, or cocoa, two cents per pouud
On cocoa leaves or shells, one cent per
pound.
On ground or prepared cacaO, or cocoa
five cents per pound aud on chocolate, seven
cents per pound.
On all molasses, five cents per gallon.
On tank bottom sirup of sugar-cane Juice.
DleladH, concentrated melada, and coucen.
trated molasses, one and one-half cents ner
pound.
On all raw or 1nuscOvadO sugar not above
number seven, Dutch standard in color. one
and ihree-quartor cents per pound.
TN all raw or muscOvadO sugar above
number seven, Dutch standard in color. and
on al other sugars not above number ten
Dutch standard in color, two cents per
pound.
On all other sugars above number ten.
Dutch standard in color, and not above
lumber thirteen, Dutch standard in color
TWO and one quarter cents per pound
On all other sugars above number thi--
teen, Dutch standard in color, and not aboys
number sixteen, Dutch standard in color
TWO anu three-quarter cents per pound.
On all other sugars above number civ
above number twenty, Dutch standard in
color, three and onequarter cents nrr
pound.
On oil sugars above number TWENTY
puSch standard In color, and on all refined
LOAF. lump, crushed, powdered and granu-
lated sugar, four cents per pound: provided
SRcrQt1rv M