Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-06
LAWS oF 1HB UNITED STATES.


scssor. ANY person may appeal from the iecblon
u ASaslsta tAtsessuE. in such chses. to- tic nssess-
or Of The district, anil his decision thereon, nnleSs re-
vcrsed by the Commissioner OF Internal Revenue,
shall be iinal. The form, time, and manner OF pro-
scriT.d blythe oomnfssioier Of internal Revenue.
SEC. is. AHd be IT, further enacted. That any per.
son. In his own behalf, or ~ such ilduciary or agent,
shall be permitted to declare, under oath. that Inc,
sss ssi " Tfs ~ G ISsSsSs y i Or p iSSs,sd S sSI;,I no lL PEI,
to be Assessed according TO the provisions OF this act;
or may declare that all Income tLX las been ASSESSED
ana paid slss~here In the same year, under authorl;;
proiis. or those OF his ward, beneficiary. or pTinci.
pIL as required By law; and II the assistant assessor
slau b1 satlsned OF the Truth the declaration, such
person shall thcrpupOn be EXEMPT G.om Income tax
In the said district. 400 IEEggF
See. II. AHd be IL further enacted. That consuls
9l iorei.n governments who are not citizens Of the
United Sale. shall he exempt from any Income tax
Imposed by this act which may he derived from tllcir
omSisa sin9iarlsltS, Or irSIa pFopeLiy ~ ioTsisn
such consul, may represent shall extent similar ex.
empt!on to consils Of the United States.
SEC. II. ind be IL further ehdcied, That there
shall be leyied unl Collected Tor AMI during the year
Eighteen hundred and seycnty-onc n tax OF two and
onc-hali per centrum on the amount OF all Interest or
coupons paid Oh bonds or other evidences Of debt Is
sued and payable In one or more years nfter date. By
auy OF the corporations Ia this section hereinafter
enumerated. all ON the amount OF all dividends OF
earnings, income, or gains hereafter declared, by any
bank. t'uSt company, savings Institution, Insurance
company, railroad company. canal company, turn
water company, Whenever and wherever the same
shall DC payable. and TO whatsoever person the same
may be due, Including noii.resiients, whether clti.
zeiis or aliens. and on all undivided proii's o.! any
such corporation. which have accrued and bccn
carIlr'i aud u lied 10 any surplus, contingent or other
funh, RId every such corporation having paid the
tax as aforesaid. Is hereby authorized 10 deduct ami
withhold from any payment on account OF Interest,
coupons. and DIVIDENDS an amount equal TO The. tas
Of ~" aud onc-half per eentum Oh tile same; ulId
the payment 10 the United States. as provided by
law, Of the amount OF tax 80 deducted frUn the In
icrc>t, coupons, AMI dividends uiUreSaii, slnll dis.
CHARGE t!,c corporation nom any liability, for that
amount OiSLid~ Interest, coupons, nrdivhlcills Claimed
- dllc TO any person., except IN cases wllCrr said
cOrporatlOnslI have provided otherwise by all express
Contract: Frorid,d, That the tax upon ihcdlvIicnis
Of Insurance companies shall not be deemed due un-
III such dividends arc payable, either In money or
o~tllrrwlse: aud that the money returned by mutual
Insurance companies to their pOllcy-hOlders, and the
anuua! or scniI,annual Interest allowed or paid u
the dcpOsl;0rs IN savings banks or savings insttu.
lions. shall not bc considered ns dirlicnds, aud that
when any dividend Is made or Interest as Aforesaid
Is pail. which Includes amy part of the surplus or
contingent fund OF any corporation which las been
assessed aud the tax paid thereon. or which Includes
any part Of the dividends, interest or coupons re-
ceivrsl from other corporations whose officers aicau-
thO,iE"l BY law TO withhold Il per cciiuni on the
same, the amount Of tax 40 paid on that portion Oi
the surplus or contingent fuINi. aud the amount "i
tax which has been withheld aud paid on dividends.
interest. or coupons 20 received, niay he deducted
from the tax On such divt lend ar Interest.
SEc. ii. AudLe IT, ilrtLsr enacted, Thatevcry per-
son having the care Dr management OF any corpora
lion liable to br taxed under the last preceding Sec
lion, shall make aud renier to the assessor or assist
ant asscssoi Of the district In which such person has
Ills Office for conducting the businsSsOi such Cotp0r-
alton. on or before Inc tSnui dayoi tlr month ioi."w:
become due o. payable IN Aforesaid, n TRUE ald com,
pletc return. Ia such form as the Commissioner %
Internal Revenue may prescribe. OF the hnlonht oi
IaCOnc AMI profits and Of taxes as aiOrrsdil: and
there shall b. annexed thereto \ declaration OF the
president, cashier, or treasurer Of The corporation.
unt.cr oath, tina. the sanr contains i true AMI com
| plcte account vi the Income and profits aud Of taxes
as Aforesaid. And for any default In the making or
rendering Of such return, with such declaration nn-
nrNc,l. the corporations In dcfLIS SSnll iOiirlt, as q
penalty, the SIM Of one thousand dollars; and In
case OF any default In making or rendering said re-
| tuni, or Of any default In the payment Of the tax %
required, or Of any part thereof, tho assessment aiid
collection Of the lax Hnl penalty s'lhll be ~ Accord
ancc viii. the general PROVISIONS oil law III other cases
Of neglect AMI refusal. o.
one hundred AMI twenty. one hundred and twenty
one, onr hundred AMI twenty-five. an one hundred
and twcnty..hrcc OF the act Of June thirty, eighteen
| hundred and sixty.i6ur, entitled IAN act to provide
Internal revenue to siippnrt the government, Ia pay
| Interest ON the public debt. aIul Tor "thef purpose,
as amended by the act OF Jmiy thirteen; slSh.nSn
| eighteen hundred and siNty-scvcn, shall be construed
to impose TIE taxes therein mentioned to the llrSt
day Of August, eighteen hundred aud seventy, but
after that date no further taxes shall bc levied or ns.
srssc'l under said sections: and all Gets aud parts OF
acts relating to the taxes herein, repealed, AMI thdf
l Hl llf IloNI Ibn W HAlll hNANs 'bNNN fNiaNAA W shh'
iurCr Tor lCvyins aud collecting all lanes properly hs-
sess,! or liGLlc tn b. assessed, " accri;ilIg under tile
provisions or former acts; or drawbacks. ths right to
which has already accrued or which may hereafter
accrue under said acts, aud for Maintaining ami con,
tinuing Hens. fines. pcIaltlrS, AMI initriiurrs incurred
under AMI By virtue thereof. And this act shall not
b. construed to affect any act done, right accrued. or
penalty lnctirre! under iDrIlcr acts. but every sticn
right Is hereby saved. Aud for carrying out ai,l
| cumplriirs all proceedings which have lcrlI already
commenced or that may be commenced 10 enforce
snch lines, pinaRles, AMI fOrfcitITcs. or CRIMINAL pro-
| ~ccciingS under said acts, ntd for the punishment oi
crime, Of which any party shall b. o. has ieel ioui"i
SEG. u. .Aud be il FARTHER enacted, That the Pres.
idcit Is hereby authorized TO annex 10, ald ullte
with each Othtr, two Or more adjoining collection
districts. whenever. In Ills opinion II viii reduce tlc
rxrc::s,'s of collecting the internal revenue, without
inlI.riag the efficiency OF the service. AMI there
upon shall retain but one collector AMI one ASSESSOR
for such charged district. Aud III" President J. also
authorized 10 consolidate. In like manner, ni hi: Ills
~cictIou. any two or more adjoining SUPERVISORS IL
,rlCts, aHl IN retain ar appoint ono supervisor Tor
| such consolidated district.
| SIC. ~. iaI ben further cndcteR, That as s""il
az Practicable after the passage or th!S act me num-
Der Of assistant assessors employed shall be prflnh.
| nently reduced by the discharge Of all officers Of that
class who arc assigned specially to the assessment oi
any faxes which shall have been abolished by law:
a,rlthe Commissioner Of Internal Revenue shall bc
required further to reduce the number Of assistant
T T,.,, SI n. ~ erSSTi', %hic d i hay Gsen m,ai". Of may
hereafter be made, by the repeal Of any portion oi
the internal lakes. r, -ar az
src. 20. Aud b. Il farther enacted, That section
| Mxty-srvnn Of an act approved July ulrt"rli,
eighteen hundred an I ~SiNty-sN, entitled. a net to
reduce Internal taxation, AMI to amend an act en-.
t,,:lc An act to provide Internal pc e hn n 10 lnI '!cII
and for other purposes approved Jun, tiliiy'
eighteen hun iIei AMI s!Styionr : be amended by IN.
criminal" the words AT law or ~ equity misc. by.
Inserting after the wonIs III the suit were com.
Scncr,l In the conrt' below By III the WORKS
Glowing: s%uDInrni. petition, or by any other form oi
ASTON except nS hereinafter PROVIDED also. by In
s~'rtlts after the words or o. Il mere coinn"nGch by
form nI proceeding BY which u personal arrest IL or
dcrr,!."
SIC. 81. And BE- 4 FURTHER enacted. That ahcr tlr
| thirty-iIrst day OF December, eighteen hundred and
seventy. In lieu Of n the duties now imr"s"'! by law
IN the articles hereinafter enumerated or provided
for iippo.teI from foreign countries, there shall be-
lcvicl. collected, and paid the following duties AMI
rates al Iiiii"s. That l. tn Sar:
On teas OF all kinds, lf,rcn cents per pound.
Tn coffee Of all kinds. three ccntsrcr pound.
OmcIcaO. or cO,ca, tw1 cents per pound.
| On cocoa leaves or sllrlls, unr cent per pound.
Tn ground or prepared cacol. or Cocoa, i've cents
per pound; AMI on chocolate. seven cents per poNilh'
On all moiasScs, live cents per gallon.
| On tank-5ottOIn syrup 0f sugar cane lulcc. nlcla'la,
concentrated inclaLn, aud congratulated inolasNcS'
one ami On-haif cunts per pound.
on ali raw or nuuscOvaiO si:a: not above number
seven. fHtch standard In c0lo-. one AMI three quarter
gents per pound
| ON nh raw or uluScova!O sugar above number
seven, Dutch sta'iirr IN co!Or, anl all other stl.ars
mol above num6er ten, Dutch standard in color, two,
l cents HNr pOUnu. ~
On all other sugars above number number ten,
Dutch stan ard In color, and not above number
thirteen. butch standard IN colOr, Two and one
lrartcr cents per pound. ~ -.
IN all Oihr- sugar, above numbcr thirteen, Dutch
Standard IN c0lOs. ami not above. iIum1cr sixteen,
Dutchstandairiin color, twoand ihrec-quartor cent
per lOilltI.
On all other sugars nbova number sixteen, Dutch
standard In color, ami 10! above number twenty.
Dutch standard Ia color. three and one quarter ccnt
per pOniil. .. d., .-H..L -
0n MI sugar above number twenty. Dutch stauiar!
In coisr, ard on all refined lOaI. lump. crushed. pow
icfgd anu graduated sugar tour cents per pound: IrO.
ridsi. That the secretary Of the Treasury SHALL. BY
regulations, prescribe AMI require that Samples shall
be tLSrn by Inspectors ifOII the %hosshcad, box, or
other package, IL such a HAMMER us 10 represent u
true average Of the contrnts Of the PACKAGE, and
from n sufficient number OF lIckas,s Of the same
mark In each AMI every Invoice, 50 that the samples
on which the classification l. made shall be n iair
average IN quality VI thu sugar imported under thnt
marx, and tn" classification shall, be adIutlscd OH the
cntiIe MARI accordingly: AMI the weights OF sl';hr
Imported IN casks or boxes shall la marked distinct
~ 10y The ciiStOIl.Inu,c welgIcr by scoring the figures
ildcllbly on each package; Iroeidcd. That alt strip
OF stigar. syrup UI siigar-caIIc juice, 'nrlaia, conc'h'
tTa:cd lIc.ala, or concentrated mu!asscs. entered
under the ninirO OF nIoIasSes, shall be forfeited to the
United States.
I'm ali wines Imported IN casks. containing not
more than twenty-five per ccntum OF al Ohol, am
y,lnc'l at not exceeding forty cents per gallon.
twenty-five cents per gallon; valued at over iort!
| per gtliOn; valued nj ovcr one dollar per rniion, Que
,dvliaT pei sallOu. AMI IN addition Thereto tNcntSfhNf
per cc;itill AL vHiOrt III. Q
On wines OF all kinds, imported In bottles, AMI mol
Otherwise herein. pToNiiyl, for, tae siihc rae nct
siiiuh AZ wines lin por;eit' III casks, but all bottles
containing one quart or less titan nII. quart. AMI
iu":r than 0lIe pint, shall BE- held Ia contain one
quart. AMI all BOTTLES containing one ,p'iItnr les si.alI