Smyrna times., 1871-05-31
q Il III A
Laws AND RESoLCTIoNS OF THE UNITED STATES
PASSED AT III SECOND SESSION OF THE FORTY
FIRST CONGRESS.

First CoNGKE>S VI mn '''' =
An Act reduce ntcs ta1es G,i for other purposes
the United States Of Amrrea @ in iGTy cH 81 & Si
e M b @ ci if ast H2y "i Nay hnned ami
the act entitled An provide internal revtnut To- SUPPORT
approved a St{ 2q the hro F9Gs d 2g5 oT
act approved july thirteen 6unds and n
March fW" W." ~ lf internal revenue act approved
are hereby reeeae: but t act shall b. held repeal or
seetlen or The special taX, imed y ths act a3fnvrj Jy
imposing taxes d'4 prIt, aud tojate5 and for otyr
And be lu,t&rc Snae5 'gTrft TG@t On and inter the
Imposed by tie nrna a Te sgSsY Jn9 sew s@yrS m &
nI ad ana exeept4g such taxes sales by existing
faetursd tobacco snud cigars foreign and domestic distilled
eighteen hundred AMI ia IS sppF"ysa & gy 5
Ssc An be II further enacted Th: the
imposed by tRe fs aaGtri and s~TGmy en- the taXr
syts & in & & qn l s',1" gre h+.iY rr'.ar' nam'y: on
% MATS on iesaees and succesSion and
day 0 A9 be j. further eroco That and after te r
imposed in schedule IN pr,,s,or notes yr c>, .u ;lan
for the III an l On frCrPi 10. AL. $nm 81 mnh"' @?
SaTsb2 Is1sdTG e. on ed'asd ed Pn @ m a theme
Iran. nams'Sr or a,gnmfni OF NOR Nh1re or h" insr
ss sSr Or pn PTGpTrtGs to- Of ar;e, ?r in <t eheue e. who
be allowed the folowing cnni, in ar, m c ] r
purchased at one TIM cf n"t I,> tha XIV daT pn a o
than & five hundred dollars five cnuin and on
Sqrehases; Pr"'Iir Imt llcirr "r friction MATCHES aud
manufacture export to f,rcgn country ,'r, n',ot
Of tax, alfving h-ratH 1,r seh r1,s apG
tonS as the Cnmni,,,ar. lntrrna I;.terur may pr
ami al proyi2t9is II existing laws Inconsistent herewith
SIC AMI b. further "nac'l, Tha. ,c,;o- hundred
reTsnue TO support the government, pay Interest
eighteen hundred and as aarilci by section n
hundred and ,ixy siX be- ant Is hrb% T ] ,Lft r.t.@ &
in @ in Iin f { & a's ~ me i.ra Po',> and insert
RENAME unpaid but in no case less ta five dollars " Nv
inssrtlns in Leu thg"" te words also, by
inserting in lieu Thereof the words ,ry-nty-two
and collected annually hereinafter pryi tor the yer
se19ntyone and no on SeserE t Of " @ r & & hn"5T"i and
tb Psn tj sne sHi pTohls AMI nr@+ % evey 2n residing
1eSdng abroad derived from any source wtteve whether
N!dtd ana like tax annually gains profits and in
IN the Uns 5ates 5vanT a.ro @ W g[9igp & iaF On
States and not citizen f."t or 10 n , u, % ,,e & .tu
the United States, and mo- citizen thereof.
H cams profit and neom" 81 any person there shall be ncGIrI
S GsSseiysd or accrued upon all note bonds and mrsaee or
not ifgood and ca"ct4o tnt.re upon no~ 6o or"thSr
business anu le gan, pr"ats Hn incoN'e of any
jpa,'n,, SSon, i'r; ems n"Ht otee or v"rPtion:
tht civil ml tay naval Or other of Unite states
except that portion thereof from when lnr X
been WithhcIi the sar y yH ] % T & ,a l?ye
ing the amount received S e,,y ga id not .acad
az oy raw |It4h%d and pay As tN"sa cerrm
corporations; profit realized within the ot raj
which income estimated ti- ana,n. Of s9; Of i( soct W
hay and grain, fruits. or other nrodncon n
nclndjn any :" & poGr ] l d- O." Such rer,n hn NOT
whatever but not al mo- aanr IN s"n 'r3n ON any source
SEC Ana be nrthr enacted That ..arv or naval ,Ar
sions allowed TO under laws af ttn TDi.td
profits and ncon@ f v yT nrso .n9ai % 10 TO- lar. q" TIE Ean
dnfoms tax IN the manner hereinat-r provided Ony
aggregate income OF all The o! any family com aj
husband and wife In wie naS ' r~ .rrarac il!
ana apart iroM deduction ,lr tan e mad ron,
shall be aowed 70 . 4 +, a. lls ai tll~tces
e&copt hat in case o. ~" wards
int on dsine > t. mase ID bcr p,or F@r
the income haretgol 1.,,.'. ,! +. r.la,,' 20 IL rc .,
persons ,oc",y and any rrIairr-
baI q sIeh person, -s ;En yr such groups five.
thousand doiIsrs i i 'i y. ad G Gdilc.ion Of Two
this moyson except that the .Iuc.ian ,h.I b S o no
.noussEd uo-~T' Ior aLy 10 eighteen hundred aud
Sac 3 ana be fr;her err:~. That in addition 70 the
deducted froTa ths gains. ~ ~ ,tTe & 5"' te
IN the y7aT gieth,r such bs owner. .ca, or n
sa&-r "t a losses at.ua Sustained turing year avis, g
ascertanei he h,~ iI; tc.ing Al alt Ext ] sro.
ana he amoa.. n .sr M cr eo"r r. , g III y54f,
cor iaG. any !. Oaanes 'a whc income derived a
resdspee fr bm.1!: or his :am H. amount aad %
provemens bctsenen,s increase the value OF ay
sxS 70 An be enacted That the tax herenbcfore
%t tn year sni1s On The thirty tt day Of Deceao
os ieyed on the arsf dy Of Mech eighteen Lundrei an
AMI pt.able on or b.Gr- tnireth Of Ao il in Zach Of
nualy due and the tnr,ie,n av Of Anr @ a M an
there s6sl 5e eyisi n4 M a l ] HY Eo coiec.or
per centlm on the amount AMI inere, on s.I
Time the same became due The Of dscs.
Of see S. H. Ara he il further enacted That shall be duty
mud
assi.ts o.. or e 1ay u s"d by law 10 tha
ncI5i o. & M Income Ea!n amt pr"h- aforesaid
csngn OF the dividends and Of the oj@.st or cor
pad by such co2oat'u th portion salary or y
vice OF the TnI S 7 '''i " naval or other
delegate in C.Ias. ron & % a. a. . 'r lrTes"nta'i'- "r
in az 80. "i ad-NiI1to AID acting
partner Of aar deriving income and
shall MAKE And r4n~r ra,,In m Iy''tt ''tut}si therein
the ds,ric. n With R. - m me a1,i,,,
acts T T]s 1g Pl',' o. any nns or yerson for whom ne
reansa y ~" the oath o. ;h p9ry la' ring IT, and ay
II Ie has reason to be,- The SANE ,, u3sst:ad IN
case any person having income as al1v. II two ihoi
cor4i or i al, an ,--or shall make such
zion Of SAD M - o' ' ION - 'n obtain by ne eyaius-
SSTdshce S anu shall ada penal Of he Jay
,suS3 , to make ana rr4-r reura hundred per c
assessed and co, 10Th ,i M - Ie' ] a. r,lty a be
wu neglect = raf.a p 70 re- la"ns' p"y'rd tor IN case Of
aIse Or iriuiu fG Bu' .enaI-y .ba.! b.. as.e.Sel
--p'4' ' "-..r' or refusal. % % r.aki orr
.'ftr reasonable
Ht"t.cr ' hearing o. b.. rreu!a ed l,y I'M.
Of Internal Revenue 10 giv, The per."n
ehaFy an o.p3f' unity go h ri ruyilr3. no r,r.
- 'ft'.' ts7s-o, shall permit
par 'i" ''ht, or any
reg4 m ao e coa i @ Sa5i 5f naga. S@4,
Revenue shall prescribe. "-' ~ -'t''""' ,
BIC L. And BE- further enacted Thai when the return Of
ahy person increased the assessor such person
may eNhlbit ms books and be
And declare, under oath the inesus liable 10 be
out such oath and shall Of
Iaes ana no Deductions claimed be
aoNeu until approved by the
appeal from the decision assessur
cAss 10 the aessor Of the dis and hi-
unless reversed by the COMMISSIONER
HnaI The form.
~ suseet 10 tAe regulations be prshcrihed Comm
siOner Of Internal Revenue. - N -
SEC 3 Aud be fIrHvr enacted That person. in his
own oeha or as such tduciary agent shall ba
aeehre under Oath that he, ward
was rot possessed Of income Of dollars
IL fln