New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

= shipped in bond, the amounts of which the
J expectation is completed according TO law,
! and the amount remaining unaecOunted for
at the end of each month; also any excuses
: or deficiencies on the amounts 0tIginally
reported as shipped
SEC. 30. That any person, firm, company, or
corporation, who shall exercise or carry on
the business of manufacturer of tobacco,
snuff, or cigars dealer in manufactured to-
baeeO, dealer in leaf-tObaeco, or retail dealer
IN Ieat-tObacco, without having paid special
tax therefor, as provided by law, shall be-
sides being liable to the payment of the
tax, on conviction, be fined not more
than five hundred dollars, or to be i'm
prlsoned for term of not more than one
I year, or both, at the discretion of the court.
SEC. SO. That whenever any stamped box
containing cigars, eheroOts or cigarettes,
snail be empted, it shall be the duty of the
person IN whose hands the same NAV be to
destroy utterly the stamp or stamps there
on ana any person who shall willfully
neglect or refuse so TO do shall, for each
such otfense, on conviction. be fined not
exceeding nifty dollars, and imprisoned not
less than ten days nor more than six months
And any person who shall frauduleptlv
give away or accept from another, or who
shall sell, buy or use for packing cigars,
cherOOts or cigarettes, any such stamped
box, shall for each such Otfense, on eonvie-
ton, be fined not exceeding one hundred
dollars and be imprisoned not more than
one year
Sec. 81 That section one hundred and
sixty-nine of the act of June thirtieth
eighteen hundred and sixty-fOur, as amend
ed by the act of July thirteenth, eighteen
hundred and sixty-siX, be amended by
striking out the prOvisO at the end thereof.
! SEC. IS. That so much of section ninety
four of the act entitled IAN act to provide
internal revenue to support the gov
-, l,t,A
| and for other purposes" approved June
thirtieth, eighteen hundred and sixty-four,
and all acts and parts of acts amendatOry
| of said section, as imposes tax on gas
made of coal wholly or in part, or of any
other material, be and the same is hereby
| repealed.
SEC. sc. That on and after the first day
| OF October, eighteen hundred and seventy
| two, all the taxes imposed by stamps I'M
| der and by virtue of Schedule b of section
| one hundred and seventy Of the act APP
! proved June thirtieth, eighteen hundred
and sixty fOur, and the several acts amend
atOry thereof, be and the same are hereby
| repealed, excepting only the tax of two
cents on bank checks, drafts or orders:
provided, that where any mortgage has
been executed and recorded, or may be ex-
ecuted and recorded before the first day of
October, ammo DOmini eighteen hundred
and seventy-two, to secure the payment of
bonds or obligations that may be made and
issued from time to time, and such mort
gage not being stamped, all such bonds or
obligations so made and issued on or after
the said first day of October ammo Domini |
eighteen hundred and seventy-twO, shall |
not be subject to any stamp duty, but only |
such of their bonds or obligations as may |
have been made and issued before the day !
last aforesaid and provided further, that !
in the meantime the holder of any
incl arrngna - l..
kind and description which has been |
made or issued without being duly |
stamped, or with defunet stamp, may |
make application to any collector of inter |
nal revenue, and that upon such applica |
ton such collector shall thereupon atfix a |
stamp provided by such holder upon such iu- |
strument of writing as required by law to |
be put upon the same, and subject to the /
provisions of section one hundred and fifty
eight of the internal revenue laws.
SEC. 81. That the taxes imposed by sec
ton one hundred and ten of the act entitled
"An act to provide internal revenue to sup
port the government, to pay interest on the
public debt, and for other purposes" APP
proved June thirtieth eighteen hundred
and sixty-four, as amended by section nine
of the act of July thirteenth, eighteen hun
dred and siXty-siX, to reduce internal taxa
ton and to amend the act aforesaid and
acts amendatory thereof, upon the deposits,
capital, and circulation of banks, or per-
sons, associations, companies, or corpora
lions engaged in the business of bank
ing, shall hereafter be paid semi-an-
nually, on the first day of January and the
first day Of July; but the same shall be
calculated at the rate per month as pre-
scribed by said section, so that the tax for
six months shall not be less than the ag-
gregate would be if the said taxes were
collected monthly, as prescribed by said
AID Fba dc An1 |
plOyed, " in said section, shall not include
money borrowed or received from day to
day, in the usual course of business, from
any person not a partner of or interested
in the said bank, association or firm. And !
the exemption from tax, authorized by said
section, of deposits of less than five hun
bred dollars, made in the name of one |
person, in associations or companies
known as prOvident institutions, savings
banks, savings funds or savings institu-
tiOns, is hereby extended to deposits so |
made Of not exceeding two thousand dol
lars.
SEC. 49, That the purposes of a eharita-
BILE character mentioned in section twenty
seven of the act of July fourteenth, eighteen
hundred and seventy, are intended, and
are hereby construed, to include all de-
vises and legacies to associations, trustees,
societies and corporations established or
carried on for any benevolent religious or
object without view to pecuni- /
airy profit. II
SIC 80. That so much of section one hun
dred and seventy-nine of the act Of July
thirteenth, eighteen hundred and sixty-six, !
as provides for moieties TO informers be, I
and the same is hereby, repealed; and the I
Commissioner of Internal Revenue with !
the approval of the Secretary of the Treas 4
ury, is hereby authorized to pay such sums, I
not exceeding in the aggregate the amount I
appropriated therefor, as may, in his iudg- a
ment, be deemed necessary for detecting
and bringing to trial and punishment per- '
sons guilty Of violating the internal revenue il
laws, or conniving at the same In cases 1
where such expenses are not otherwise pro-
vided for by lawya for this purpose there is 3
hereby appropriated one hundred thousand a
dollars, or so much thereof as may be neces- n
iary, out of any money in the treasury not }
otherwise appropriated. n
SEC. 40. That section sixty-three of the n
lct approved July thirteenth, eighteen hun O
lred and sixty-six, entitled 'An act to re- q
luce the internal taxation, and to amend r
IN act entitled AN act to provide internal 3
eVenue to support the government, to pay Il
interest on the public debt and for other a
approved June thirtieth, eighteen n
hundred and sixty-four, and acts amenda- h
DRY thereof" be amended by striking a
ut the words " three hundred " wher- e
yer they occur therein, and inserting in d
leu thereof the words give hundred" and n
" striking out the words "under any of the Il
rovlsions Of this act, or OF any act to ii
which this is an amendment" and inserting ID
q lieu thereof the words under the pro- Il
isiOns of any internal revenue act" n
SEC. a. That section one hundred and G,
Ixty-one Of the act entitled "An act to pro- d,
lde internal revenue to support the govern m