Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-30
LAWS uf ing UNITED STATES.


sessor. Any person may appeal from the decision
OF the assistant assessor. In such cases, 10 the ASSESS
or " the district, aud his decision thereon. unless ~
versed by the Commissioner OF Internal Revenue.
shall be tnal. The form, time, aud manner OF pro-
c~eetings, shall be subject to regulations TO be pre-
serIbed BY the Commissioner OF Internal Revenue.
SEC. IS. AHd be u Jarthr enacted, That any per-
son, In bis own behalf, or as such fiduciary or agent,
shall be permitted to declare, under oath, that he.
or his ward, beneficiary. or principal, was not pos
sessed Of an income OF two thousand dollars, liable
to be assessed according TO the provisions OF this act
or may declare that an income tax has been assessed
and paid elsewherc In the SAME year, under authori.
ty ofthe United States, upon his income, gains, and
profits, or those OF his ward, beneficiary. or princl.
pal, w required By law md II the assistant assessor
shall be satisfied OF the truth Of the declaration. such
person shall thereupon be exempt flom Income tax
SEC. H.. And be Il further enacted, That consuls
OF foreign governments who are not citizens Of the
Intel, United ss a. ,S sh al, % s:s sysm al, rom dsr any, i1 3SoG, sh tax
official emolumcnts, or nom property In foreign
eOuntrirs: Prosided, That the governments which
such eonsuls may represent shall extend similar ex-
SEC. IS. Asd 10 u JurihS enact ed. That there
shall be levied and collected for and during the year
eighteen hundred AMI scyenty-one a tax Of two and
onehalf per centuu on the amount Of NIL interest or
coupons paid on bonds or other evidenced Of debt Is
sued and payable In one or more years amer date. by
any OF the corporations In this section hereinafter
enumerated, and on the amount OF all dividends OF
earnings. Income. or gains hereafter declared, by any
bank, uust company. savings Institution, insurance
company, railroad company, calial company, turn
pike company. canal navigation company, anu slack
water company, whenever and wherever the same
shall be payable, und TO Whatsoever person the same
may be due. Including non.rcsldents, whether citi.
zens or aliens, and on all undivided pron's OF any
such corporation, which have accrued and been
earned and added 70 any surplus, contingent or other
und. AMI every such corporation having paid the
tax IS Aforesaid, IN hereby authorized 10 deduct anu
withhold from any payment on account OF interest,
coupons, aud dividends an amount equal TO the tax
oftwo aud one-halr per ceutum on tue same; anu
the payment TO the United States. hs PROVIDED by
law, Of the amount Of tax no deducted from the In
teTest. coupons, and dividends aforesaid, shall dis
charge the corporation from any liability lot that
amount ofsald Interest, coupons, or iiNltchis !cIanned
~ due TO any person, except In cases where salu
corporations have provided otherwise by an express
contract: Pforided, That the tax upon the dividends
Of Insurance companies shall not be deemed due UNI
oil such dividends are payable, either In money or
otherwise; anu that the money returned BY mutual
insurance companies to their policy.holders, and the
the depositors In savings banks or savings instltu-
lions, shall not be considered IL rs dividends, aift that
when any dividend Is made or Interest as aforesaid
Is paid, which Includes any part or the surplus or
contingent fund OF any corporation which has been
assessed AMI the tax paid thereon, or which includes
any part OF the diridendsi Interest or COUPONS re-
thorlzeI by law 10 withhold u per csntulh on the
same. the amount OF tax so paid on That portion OF
the surplus or contingent fund, and the amount OF
tax which has been withheld ami paid on dividends.
interest, or coupons no received, may be deducted
from the tax on such dividend or interest.
SEC. Is. Andb be IT, HrtheT enacted, Thatevery per
son having the care or management of any corpora
lion liable to bs taxed under the last preceding Sec
lion, shall make and render to the asSeSs0r or assist
ant assessor OF the district IN wLiSh sHen person mas
alton, on or before the tenth day oil The mont, follow.
ing that In which any dividends or sums OF money
ulete return, In such form a. the Commissioner Of
Internal Revenue may prescribe, OF the amount OF
Income and profits aDl OF tAxes as aiorcsud; anu
,nSss .ns.i s oSsnleS SsS t .nS,Ssp Of 81" soTmora,,on,
undrr oath, that the same contains . true and com.
plcte account Of the lneolh9 and Pront. and OF taxes
rrndcring or such return, With such declaration an.
neSed, Interpretations In defallt khpll forfeit, as a
penalty, the sum Of one thousand dhNars ana IN
turn, or Of any default In the payment oil the tax as
required, or Of ahy par. thereof, tho assessment aiid
collection of the tax and penalty shall be IN ACCORD.
ance with the general provisions Of law In other cases
SEc. Il. TAsd6 g. Il further enacted. That sections
ONE one m nun hs,as Sna , S.g t;yc UfS i; M@' aSi % nTs T ,Wsnrs
and twepty-thrre Of the act Of June thirty, eighteen
hundreJand slSS-four entitled gan net to provide
Interest on,tbe public debt, aud for other purposes"
as ameided by thS,aGt Pf July thirteen, eighteen
hundred and dxty-six, and the act Of March two,
eighteen huniredand sNty-seren, shall be construed
To Impose the taxes thcreiu mentioned to the inst
day OF August, o~igltteyni hundred AMI seventy, but
amer that date no niLihcttaNes shall be levied or as,
ar roia.Inr Ia thc IN xrsierrIn rcnealrd. and thai
1fn,ho y i I'm of ssLI nets Shall continur I'm nIIl
SSanse Tor q ryinc And e%a,IeStins ali taxes properly as.
scssed or liable to be Assessed, or acCruing under the
ypfpyti0n OF former acts, or drawbacks. the right TO
wkIch(hAs aircady accrued or which may hereafter
scGrne Snder sLl acts. and Tor ipainutning and con;
tiRuiag hens dues. penalties. and ntieltnrrs Incurred
under and w virtue thereof And nus nct Shah moi
be-eoastrusdt TO s1set anyaet dot,, risM accrueI ,S o.
right Is hereby savei. Aud for carrying out and
completing all procsfcincs (which have been already
c0mfnencsd or that may be commenced 70 enforce
such hnrS penalties, and forleitnres. or criminal pro-
~cec,ltngs plttrr said acts. aud for the p~unisInent Of
crnirsU III which any party shall be. or has been found
guilty. 1aF. Ar.-a lha
- SIC, II Aud be IL further enacted, That the Pres
ident IL horribly authorized TO annex to, and unite
WITH each other. two or mere %adJoiniLix collection
districts, Whenever IN bis opinion IL wulrelucr the
expenses or collecting the Internal revenue, WITHOUT
impairths the efficiency OF The service. ana therc-
upon shall Istain but oJo coileStor AMI one assesSor
Tor 2 ncn:atsed dis,IiSi, AM lmS rrsSden, ~ y a ~
authorized to consolidate III IKE manner, NJ ms Ills
~cieiIon. any two or more adjoining supervisors. dis.
trtcts', and 10 retain 0f appoint one supervisor 'or
xnrh cCnsohIate1 uistlcti M, !. soor
SEC ". Andhs y yhIihsr eHhetcd, lnat = 49," ",'
~ pracrcable aiter the Iassise "l !ni ssn i y, smn D ~,
Der OF assistant assessors rmploycu snnii ne pctnla.
nsnuy tednesHpy VIZ atscnaSSe o. ionlsetsm ~ a,n u,
GAS VINO are asslsIWn Spe<laiLy " w hSSssS ~ w.
any taxes which sacll have been nhoitslea py law;
and.ihe Soninhtsioner " y, = ~ 49, ~ nS.S. NJ,
retnbed iarther 70 frlucc INC nnlhleI VI HSNSta,.'
assessors IN propotuon - S ~ 5rs NM ~ ttc ny may
Vice of assessment wh'cn has Dpen nnAle, ., mas
hereafter be made, by the repeal OF any portion oil
the internal taxes.
z SEC. ~ Asd be i further enacted. That section
sIxty.Scyen OF an act approved July thirteen,
%s,si;ieen hnn,ire.i and %sixtyssiS. entitled, IAN act to
r,sInce Internal taxation, and "a. amend an act en-.
ti,ied A N artt Droyitc fnierna, revenue 10 support
ihr government 10 nav utenest on the public debt,
,nd fnr other nr,rnosrs ) approved Jun. thirty,
eighteen hundred and sIxty.four," be amended by In.
sSrtins amer The words tina. in any case, civil or
crininni :. the worls sat law or in cGuity:"' also, By
AbTNA $50
n,,rowInT: sabrGnn. petltion. or by any other form Of
.c,,nn .Scent ne Matchmaker nroyLIcI." also. BY In
os ~" ,Ster Tho sorSs "or If II were commence By
c.niss - Tho wonis following: cor BIZ any similar
forn, Ii procecdiuc BY which "A personal arrest IL Or
,,sr,I ~ 49, -
60 ., rh,, ,n,r tbo
~. ~. 1n " ~ ~ ~. ya ~ H. .L.htren hmn,jr,.d nni
.nm.sn' y, ~, n ~ ~" dnties now bnnoIcd Inv law
:. ar 49, !. ,ciusnar snrmcrotcd or nrSyi,ieJ
~ tno ~ ,rou, n',"Ign rouut ,I,s them Shall br
,oI llIPoa. ~ \ !, ILL w. H,iiar.in,, ,,n,I"s ami
lc.lcu. SVlsSput a"t P"iu ~ """""" ""'' gu"
rntes OF uu.ts; ,nnt az wv q no,nI
On teas ot All klnis, nlteeh cents PCT poullu'
On coffee Of NIL kinds. three cents per pound.
OnIcacao, or Cocoa, " cents pei pounu.
On cocoa lcavenor shells, one cent per pouHu'
On ground or prepared cacon, or cocoa nSe CENTS
per pound; and on chocOlnte. SeNcncenu fcT Toui"'
Ol all MolaxscS, nVe cents per Khnon.
On tank.bottonI syrup OF sugar cane lnlcc. mclada'
concentrated menda, anil concentrated mOIaSSeS,
one ami one-half cents per pound.
On all raw or muscovalo sugar not above number
seven. Dutch standard In color. One anu Three quarter
cents per pound
On all raw or muscovaio sugar anove hunlper
seven, putch stanare ~ color, anu hi nlhet SuSais
not above number Ten, Dutch S''iIdafdih eo'o'' wv"
cents pct pound,
On all other sugars ABOVE NUMBER huH'ocI Yen,
Dnteh standard IN Color; ana not aooSe muraoeI
thirteen, Dutcn stanunrd III color' TWO anu ohc-
quarter cents per ponnn. ,,b,o, nr,o,,