Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-12-10
LAWS OF The. UNITED STATES.

scribed BY the Comnlissiouer Of HnternA Revenue.
SEC. u. And Be u Jsrtkr enacted That any PEI.
son, IN his own behalf, or as such nduciaiy OF aeeh.'
shall Be permitted 10 declare, under oath, tnat ne,
sessed Of an income Of two thousand dollar. liable
to 30 3. , Sssc,s aseordinE 70 the pr9yi.iSS s. ., sssessed
and paid elsewhere In the same year, under autnoIff
Y 1.-THE United States. upon his income, Eains. ana
pai, a required By law; and Sths assistant assessor
shall be satisfied otthe truth OF the declaration, saen
person shall thereupon DO exempt from income tax
SEC. Il. AVID b. 5~tA~ enacted. That consuls
Of foreign governments who arc not citizens OF inc
United State shall BE- exempt from any income neon ,t tsx
co aSaar 1nI noVsasd, That Il tI the Eeo oSeTrS which
s s%S, SSa; 70 eG may .G 81 &c Ga shssi s snsssS- similar OK
SIC. is. And 6s u Jsrfker esaefsd. That there
shall be levied and collected for and during the year
eighteen hundred and seyenty-one q tax OF two and
one-half per centum on the amount OF all interest or
coupons paid on bonds or other evidences Of debt Is
an. any, q he sorpSr "a lon IN sSis seeton Sereinstssr
enumerated, and on the amount OF all dividends Of
earnings, income. or gains hereafter declared, by any
company, railroad company, canal company, turn
pike company, canal navigation company, and slack
water company, whenever and wherever the same
may be due, including non-residentl, whether citi-
zels or aliens, and on all undivided profits Of any
such corporation, which have accrued and been
earned and added to any surplus, contingent or other
fund, and every such corporation having paid the
tax as Aforesaid. Is hereby authorized 70 deduct and
e Ssp0D,a n aiSm di VIZ pdsn an am SS aSe eSusi u 70 't sSs ssI
oftwo and onehalf per centnm Oh the same and
the payment to the United States. a. provided By
tercst. coupons, and dividends Aforesaid. shall dis
charge the corporation from any liability. for that
amount ofsaidl Interest, coupons, or dividends claimed
eor ISs IL sn S.F SsT psUsId ssfs Sps. N Sa't By S an express r.'s
contract: Rovidsd, That the tax upon the dividends
ofinsu0nce companies shall not be deemed due un-
o,b saSS e!Si sns rs, are ~ pa SoSs2 , ei,ns, 70 nv %G %siu TI
Insurance companies 70 their pollcy.holdes, and the
annual or semiannual interest allowed or paid 10
the deposIton In savings banks or savings lnstitu-
lions, shal mot be considered as dividends, and that
when any dividend Is made or Interest aS aforesaid
Is paid, which includes any part OF the surplus or
assessed and the tax paid thereon, or which Includes
any part OF the dividends, interest or coupons re-
ceived from other corporations whose officers are au.
thorized by law 10 withhold q per centum on the
same. the amount OF tax 50 paid on that portion OF
the surplus or contingent fund, and the amount OF
tax which has been withheld and paid on dividends.
from the tax on such dividend or interest.
SEC. IL. Andbsi a. further enacted, Thatevery per.
aon having the care or management OF any corpora
lion liable to be taxed under the last preceding sec
lion, shall make aud render to the assessor or assist
ant assessor OF the district In which such person has
his once for conducting the buslnss. Of such corpor.
Ing that In which any dividends or sums OF money
become due or payable as aforesaid, q true and COM
pleto return. In such form as the Commissioner o.
Internal Revenue may prescribe. OF the amount OF
Income AMI profits and OF taxes a. Aforesaid; and
there shall be annexed thereto a declaration or the
p' president n,iA e1 ash. Or , treasurer sSnss, Q, a ,,s soT ISs som.
plete account Of the income and pronts and Of taxes
Is aforesaid. And for any default IN the making or
nexed, the corporntlonS % in default shall forfeit, a. .
penalty, the sum Of one thousand dollars; and In
case OF any default In making or rendering said re-
required, or Of any part thereof, tho assessment and
collection Of the tax and penalty shall be IN accord.
ance with the general provisions flaw In other cases
SEC. il. And Dc q further snaetsd. That sections
one hundred and twenty. one hundred and twenty:
one, ono hundred and twenty-five. and one hundred
and twenty-thrce Of the act OF June thirty, eighteen
hundred and sixty-four. entitled IAN act to provide
Internal revenue 10 support the government, 10 paw
,s't amended Se Ip 81 p the ss stV q JUL thirteen, Eighteen
hundred and sixtysIx, and the act Of March two
eighteen hundred and sixty-seven, shall be construed
to Impose the taxes therein mentioned TO the arst
day OF August, eighteen hundred and seventy, but
after that date no further taxes shall be levied or as.
sessed under said sections; and all acts and parts OF
ali The provisions Of said acts, shall continue in fll
force for iovylng and collecting all taxes properly As.
sessed or liable TO be assessed, or accruing under me
provisions OF former acts. or drawbacks. the rtght TO
which has already accrued or which may hereafter
accrue under said acts. anil for maintaining and con,
tinuing Hens. nnes. penalties. and loneitures Incurred
uiAdOt ahh v = SAN WV s'
be construed 10 affect any act done, right accrued. or
penalty incurred under former acts, but 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 nnes. penalties, and forfeltures, or criminal pro.
ccedings under said acts. and fr the punishment o.
crimes OF which any party shall be or has been found
guilty.
with each Diner two Or more Adjoining collection
districts, whenever In bis opinion It will reduce the
expenses Of collecting the Internal revenue. without
upon shall retain but one collector and one assessor
for such enlarged district. And the President Is also
authorized 10 consolidate In like manner, et 81; Gus
cIetion. any two or more adjoining SUPERVISION dis
trfcts, and to retain or appoint one supervisor for
such consolidated district.
SEC. 10. And b u further enacted. That as soon
a. practicable after the passage OF this act the num-
nently reduced by the discharge or all Officers Of that
class who are assigned specially 10 the assessment oil
any taxes which shall have been abolished b., Law;
required further 10 reduce the number OF assistant
assessors In proportion, 70 any reduction OF the ser.
S S,Se y Sc made. By he repesl OF any portion Of
the internal taxes.
Sec. %. And b. u further Enacted, That section
stxtyseven Of an act approved July, thirteen,
reduce internal taxation, and to amend an act en-.
titled Al act to provide Internal revenue 10 support
the government, to pay interest on the public debt,
s sGa . seS S Sa6sI aa and siIl .t s%S,"t Be- amended ns"s By II:
sorting after the words that In any case, civil or
criminal" the words AT lay Or IN EQUITY" also: BY
menced In the court below by summons the words
following: subpoena. petition. or by any other form Of
ssftins r sfssF he as w nsTs,ns or If Il RIS we're 1,sG; ea BY
caplas," the words following: "or by any similar
form q proceeding by which a personal arrest Is Or
SEC. 81. And BE- u further Enacted. That amer the
thirty-nrst day OF December, eighteen hundred and
seventy. in lieu OF Of the duties now imposed by law
on the articles hereinafter enumerated or provided
levied, COLLECTED, and paid The following duties and
rates 81 duties. that ia 10 say
On On t team. Of a. ~ l, k' P;nsi aG ,sSs. cent? emit. per ssr P popnd.
0nlcacaO, or cocoa, two cents per pound.
On cocoa leaves or shells, one cent per pound.
Der pound; and on Chocolate. seven cents per pound.
On all m0lASses, I'VE cents per gallon.
On tank.bottom syrup Of sugar cane luiec. melada,
concentrated melada. and concentrated molasses.
one and one-haif cents por pound.
On all raw or muscovado sugar not above number
seven. Dutch standard In color, one and three quarter
On ali raw or muIcovado sugar above number
seven, Dutch stanare In color. and all other sugars
not above number ten, Dutch standard in color, two
On ali other sugars above number number ten,
Dutch standard In color. and not above number
thirteen. Dutch standard In color. two and one
on all other sugars above number thirteen, Dutch
standard In color, and not above number sixteen,
Dutch standard In color. two andthree-qusrter cents
per pound.
On all other sugars above number sixteen, Dutch
standard In color. and not above number twenty,
butch standard In color. three and one quarter cents
per pound.
On all sugar above number twenty, Dutch standard
In colsr. and on all refined loaf, lump. crushed, pow
rided. That the Secretary or the Treasury shall, BY
regulations, prescribe and require that sampler shall
be taken by inspectors from the hogshead. box, or
other package, In such q manner a. to represent a
true average Of the contents OF the paetase, and
nom 9 sutlcient number Of packages OF the same
mark 10 each and every invoice. 70 that the samples
Oh which the classification IL made shall be q fair
average In quality OF the sugar imported under that
mark, and the classification shall be ndJudgcd on thu
entire marx aceordlngly; and the weights OF sugar
Imported In casks or boxes shall be marked distinct
~ b. the custoni-house wclgher byscorfng the figures
lndenoiy on each package; Frorided, That all Nrup
OF sugar. syrup OF sugAr-cane juice. melAda, concer.
tratcd melads, or concentrated molasses, entered
United States.
On all wines imported In casks, containing not
more than twenty-five per ccntum or alcohol. aud
valued at not exceeding forty cents per gallon,
twenty-five cents per gallon valued at over forty
cents, and not over one dollar per gallon, sixty cents
per gallon: valued at over one dollar per Gallon, one
dollar per gallon. and In addition thereto twenty-five
per cehtum al ralorcin.
On wines Of oil kinds. imported In bottles. and not
otherwise herein provided for, the same rate per
containing one quart or less than one quart, and
more than one pint, shall be held 10 contain one
quart, and al bottles containing one pint or less shall
be held to contain one pint, and shall pay In addition
three cents for each bottle.
On champagne and other sparkling wines, in bot.
ties, six dollars per dozen bottles containing each
not more than one quart and more than one pint:
and three dollars per dozen bottles containing not