Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1870-11-16
LAWS OF HE UNITED STATES.

v.rs.d by the Commissioner OF Internal Revenue,
shall be nnai. The 1oru,. time. and msnnerS pr" Pr.
scribeI by the Commissioner OF Internal Revenue.
$40. IL. Aad be Il further enacted, That any per
son. In his own behaif. or as such nuneiaiS thats'h e
or bis ward. beneficiary. or principal was moi POS
sessel Of an Income OF two thousand dollars. naD,e
to be assessed according to Tue proIiaons ., an.s sssss.ii
maid elsewhere In tho sanle year, under nuthor,
~ ofthe United States, upon his Income, gains am
or those OF his ward, ecnetciary: o. pssns,.
be satisfied OF the truth OF the Ieclarallon, sucn
person shall thcrcupon be exempt fiom Income lax
~ s se a. Ssi BE- Il further enacted. That consuls
foreign governments vino are not citizens OF tue
States shall be exempt from any Income tax
Imposed by this act which may bederlyed IRON Their
onicll enlO,umcnts, or from property IN foreign
c%ountrirs: Provided. That the governments which
such consuls may represent shall extend similar cx-
cmptiou 10 consuls OF the United States.
SIC. Il. And te n further enacted. That there
be levied and collected for and during the year
hundred Rnl seventy-One u tax OF TWO anu
onc~haif per centnm on the amount OF all in'ereSt OF
coupons paid on bonds or other evidences Of debt Is
sued and payable In ono cr<lore years aiter date. by
any OF the corporations In this section hereinafter
and on the amount OF all dividends OF
income, or gains hereafter declared, by any
bank, Trust company, savings Institution, Insurance
company, railroad company, canal company, turn
pike company. canal navigation company. and slack.
water company, whenever aud wherever the snine
shall be payable, aud to whatsoever person the same
may DO due, Including non-rcsidents, whether clti-
zchs or aliens, and on all undivided prohls OF any
such corporation, which have accrued AMI been
earned aild added to any surplus, contingent OF other
fund, and every such corporation having paid the
tax ~ aforesaid. Is hereby authorized 10 deduct ami
withhold irom any payment oil account OF Interest,
coupons, and dividends an amount cquarto the tax
Of two and One-halr per centunl on the same and
the payment to the United States. as provided BY
law, OF the amount Of tax 80 deducted irOnl the In
tptest, coupons, and dividends aforesaid. shall dis
charge the corporation from any liability for that
anunut O;salJ Interest, coupons, rdiHiiendS claimed
co..o.alions have provided otherwise by an express
Irorided, That the tux upon the dividends
OF Insurance companies shall not b. deemed due UNI
III such dividends are payable, either In money or
otherwise: ami that the money returned by mutual
Insurance companies to their policy-hOllcrs and the
annual or srmI-annual Interest allowed or paid To
the lcpositors In savings banks or savings insttu-
lions, shall not Ie considered ~ dividends, anu that
when any dividend Is made or Interest as aforesaid
Is paid, which Includes any part Of the surplus or
contingent fund OF any corporation Which, h1S o%en
any part Of the dividends, Interest or coupons ~
ceived from other corporations whose officers arcsu'
thorlzctt BY law 10 Withhold u per ccntum on the
sane, the amount OF tax - l2ld o.. that portion OF
thu surplus or contingent fnnW and the amount Of
tax which has been withheld and paid on dividends;
Interest. or coupons =" 'rgciSeI, NAY oe ued"e'e"
SIC. 10. Iajbe IL farther Enacted. Thatevcry per-
s0n having the care Or management OF any corpora
ton liable to Ge Sxed ntIet INC ,as. pisera " = 4.
ant aSSrssoI vi the district. In which such person has
his Office for conducting the baSlisSsoi such corpor-
aliA. Oh or before the tenth day Of the month follow
inr that In which any dividends or sums Of money
become due or payable ~ aforesaid, a true and com.
plcte rrturn. In such fOrm rs the Commissioner OF
Internal Revenue n,ay prescribe. OF the amount OF
Income and, protu and OF taxes rs aforesaid; ana
there shall be annexed thereto a declaration OF the
president, cash Ter, or treasurer Of the corporation,
under oath. that the saine contains . true and COM
llctr account OF the income and profits ami OF taxes
~ sforesaiI. And Tor any default In Tie making or
renlering OF Njeh returIl. with such nccifatioh an
nrScd. the corporations in default shall iorien, ~ q
cas-, OF any default In maxim: or rendering said re-
turn, or of any default In the payment 0f the tax rs
collection OF the tax and penalty shall be IN accord
aucc with the general provisions OF law In other cases
Of neglect and r.iuxal.S@, IT,.
SEC. ". .AId be u further eRaefed, That sections
one hundred and twenty. one hundred and twenty:
one, one hundred and twenty-five. AMI one hundred
ami twsnty.tbrce OF the act OF june thirty, eighteen
hundred and S,Sty,aoSp,, , Sni w. go mn axs M p !" n ,aS
Interest OH the public debt, and for other purposes,
rs amended by the act OF july thirteen, eighteen
hundred and ~sixtySiS, and MIC act 81 March TWO,
eighteen hundred and ixty-scvcn, shall b. construed
to lmpoSc the taSrs therein mentioned to the inst
DAY, OF August. elchtcen- hundred ami seventy, but
aftet that date no further taxes shall bc levied or ~.
scxscd utricr said sections: and all acts aud parts OF
acts relating To the taxes herein Repealed, AMI thu,
all the provisions u Sild acts, shall continue ~ ilil
%Ssed Or fisI!s1 10 Ss,sScsseI. or accrnins under the
provisions OF former acts, or drawbacks. the right to
which has already accrued or which may hereafter
accrue nitler sti acts anhfor nialntalning ani CON-
tlnuIng lirns, nnes, penalties. and fOrieiturcS Incurred
under AMI by virtue thereof. And this act shall moi
be construedt 10 Affect any act done, right accrued. 81
penalty incurred under iorrleT acts. BUY eVcrS Sneh
completing all pTOecSsllngs which have been already
commenesd or that may be commenced TO enforce
susS nnes nsnaltlss, a,ni inrststari N! a 5! sTl'%,1% lT o.
crIni"s OF which any party shall be or has been ioHha
guilty. = a,l,, NJ No.,
Ildem kherrUy authorized % annex to, aud unite
with each olhsr, two. or more adjoining collection
'districrS, Whenever IN his opinion II VIII re'ilc. the
.exprnPsor eoliretlns the Internal revenue. withou.
imislrlns tho efficiency Of the service. AMI there
upon dali retain hut one collector anu ON ASSESSOR
for such rniarged.dlStrict. And tho President u also
authorized to consolidate ~ Ike nlailer. a. Ils H,S.
c,ctlon, aus two or mOrc %a,ij0lnln. supervisors us
trictS, Ani TO rrtatn TAR appoint one supervisor Tor
such consolidated district. ~
Sgc. ~, AHd be IL further enacted. That nS soon
rs practicable nftcrths passage Of this act, the ihiin'
Der nl assistant rarScSsOrS employed shall DC l'criha'
nsntly reduced by the discharge nf all officers OF thai
class who ac assigned specially TO the assessment 0l
any taxes whirh Shall have been abolished by law;
ami the Commissioner oflutcrnal Revenue shall tc
required further to reduce the number III assistant
assessors In proportion r, 10 any I n,.rm n',,I o. ' or NAV mrI
hereafter be made. by the repeal OF any portion "i
the internal taxes.
SEc. ~. Aui'L Il farther eRdGied,- That section
siNiyrseyrn OF an act approved July 'nitas'h,
r,siuCr Internal taxation, and tp amend an act en-
titled An act 10 provide Internal revenue 10 SUPPORT
the government. to pay Interest on the pih'lc 'irbl'
eighteen hundred and SiNty.four. he anlcndedh 10y III.
ssrtiny amer the words that In any cas-, clvii OF
criminal" the words "nt law or In equity" also, by
Inserting AFTER the words az the suit wcrc com
mrnced In the court below by SUMMONS. thr WOris
following: subpuna petition, or by any other form 81
action except az hereinafter piovllcu /; also, oS h r
...,i,, .F1nr IN. ur,,rlg u ar N N wore rulllmpurll nS
capLiS" the words following: "Or by any similar
tnrm Of proceeding by which Il personal arrest IN or
,lcrri."
Syc. p, And BE- Il further enacted. That after tho
thITt,.flrst day OF December, eighteen hundred AMI
seventy, In lieu OF ofthed duties now ~liii"Sel by law
on the articles hereinafter enumerated or provided
for Imported from foreign countries, there shall ",
iryIej' collected, aud pail the following duties AMI
rates III duties. that Il Ia sar:
On teas OF all kinds, titecn cents per pound.
On coffee vi all kinds, three cents per pound.
Ou.caca0, or cocoa, two cents per IOuiIi.
Tn cocoa leaves or shells, one cent per pound.
Tn ground or prepared cacoa, or COCOA, h'c cents
per pound; and on chocolate. scvcilscnts per p"ohd'
TN all mOllSSes, Ave cents poT gallon.
On tank-bottUm syrup OF sugar cane lnicc. nlciala'
concentrated mclala, aiLl concentrated molas>cS,
one AMI Onc-hali cents per pound.
On all raw or mustOyHlo sugar not above number
seven. Dutch standard In color. one AMI threcfnar'cr
cents per pound.
seven, Dutyh stanarc In color. AMI all other sugars
not above number ten, Dutch standard III color. wv"
cents per pound.
Dutch standard In colur. and not above nnmlTr
thirteen, Dutch standard In color, two nild one
quarter cents per pound.
standard In color, AMI not above number sixteen,
Dutch standard In color, two and hrce-Inartc cents
per pound. 81"
standard In color. and not above nunibcr twenty,
Dutch standard In color. three and one pnartercents
per pound.
In eolss. and Oh all rciinei LOAF. luinp. crushed, pow
dcred aud graduated sugar ,iour cents per pound: FRO
riI.dl, That the Secretary Of the Treasury shall, bSi
regulations, prcscTib, ami require that Samples shall
b. taken BY inspectors irOin the hogSlicad. box, or
other package. In such n manner a. to Represent y
true average Of the contents Of the package. and
mark In each and every invoice. 80 that the samples
ON which the classification Il male shall be Il ihir
average In quality Of the sugar Imported under that
mark, and the classification shall BIZ alJudged on thc
entire mark accordingly; and the weights. Of sugar
Imported In casks or boxes shall he Mnrktyl dlstlilct-
ly by the custonl-housc wciehrr BY Scoring the figures
lndelbly ON each package; Preceded. That all hlrlii
Of sugar, syrup oil sugar-cane juice, nIrlada, concelf.
trated mclada, or concentrated li0.asset, eiltcrcd
under the namc OF molns>cs. shall lie forfeited to the
United States.
in Mi wines imported In casks. containing not
more than twenty-five per cettnill Oi III ohOl, nlli
valued At not ssG eel ;,o ,o,s yoi ssats \, p %yrE sl Ts%,S
cents, and not over one dollar per gallon, sixty cents
psr gallon; valued ut over one dollar per gallon, one
dollar per gallon. AMI In addition thereto Twenty-Five
per ceIItum nd v%Alorcll.
On wines OF all kinds. imported In bottles, and not
otherwise herein provided for, the same rate per
gallon az wines Imported In casks. but all bottles
Containing one quart or less than one quart, AMI
more than one pint, shall he held " contain one
quart, AMI all bottles containing one pinto r 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
tles, SIX dollars per dozen bottles containing each
not more than one quart AMI more than one PM:
anil thnsr ,lollaS mgr dozen bottles containing not
more than one pliIt each, aud more than One-hai
NM, nnd nna ,L,Il,r nnl my cents per dnzen bot.