New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-22

4 y
expectation is comple4ed according to law,
and the amount remaining unaccOnnted for
| at the end of each month; also any eXcesses
| or deficiencies on the amounts originally
reported as shipped.
| SEC. 80. That any person, firm, company, OF
| corporation, who shall exercise or carry on
the business of manufacturer of tobacco,
| snuff, or cigars, dealer in manufactured to-
baeeo, dealer in leaf-tobaccO, or retail dealer
in leaf-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 a term of not more than one
| year, or both, at the discretion of the court.
SEC. 80. That whenever any stamped box
containing cigars, eherOOts or cigarettes,
shall be emptied, it shall be the duty of the
| person In whose hands the same may be to
destroy utterly the stamp OF stamps there
on. And any person who shall willfully
neglect or refuse so to do shall, for each
| such ottense, on conviction, be fined not
! exceeding fifty dollars and imprisoned not
! less than ten days nor more than six months.
| And any person who shall fraudulently
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 cOnvic-
/ ton, be fined not exceeding one hundred
| dollars and be imprisoned not more than
| one year.
SEC. "a. 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 prOYisO 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
eminent, to pay interest on the public debt,
| 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repealed.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 ap-
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
instrument of writing of whatever
kind and description which has been
made or issued without being duly
stamped, or with q defunct 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 suchin-
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. g. That the taxes imposed by sec
ton one hundred and ten of the act entitled
Gan act to provide internal revenue to sup
port the government, to pay interest on the
public debt, and for other purposes" APP
nroved June thirtieth, eighteen hundred
and sixty-four, as amended by section nine
of the act of July thirteenth, eighteen hun
bred and sixty-six, to reduce internal taxa
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-
nuaIly, 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-
orrooafa would no If tho said taveq xUprp
collected monthly, as prescribed by said
section. And the words capital en-
pIoyed, !" in said section, shall not include
money borrowed or received from day to
day, in the usual course of business, from
any person not 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-
lions, is hereby extended to, deposits so
made of not exceeding two thousand dol
lars.
SEC. 80. That the purposes of 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
charitable object without view to pecuni.
airy profit.
SEC. 80. That so much of section one hun
bred and seventy-nine of the act of July
thirteenth, eighteen hundred and siXty-six,
as provides for mOieties TO infOrmers be,
and the same is hereby, repealed; and the
Commissioner of Internal Revenue, with
the approval of the Secretary of the Treas
ury, is hereby authorized to pay such sums,
not exceeding in the aggregate the amount
appropriated therefor, as may, in his judg-
ment, be deemed necessary for detecting
and bringing to trial and punishment per-
sons guilty Of violating the internal revenue
laws, or cOnniving at the same in cases
where such expenses are not otherwise pro-
vided for by law; and for this purpose there is
hereby appropriated one hundred thousand
dollars, or so much thereof as may be neces-
sary, out of any money in the treasury not
otherwise appropriated.
SEC. 40. That section sixty-three Of the
act approved July thirteenth, eighteen hun
bred and sixty-six, entitled IAN act to re-
duce the internal taxation, and to amend
an act entitled AN act to provide internal
revenue to support the government, to pay
interest on the public debt, and for other
purposes approved June thirtieth, eighteen
hundred and sixty-fOur, and acts amenda-
tory thereof" be amended by striking
out the words " three hundred " wher-
ever they occur therein, and inserting in
lieu thereof the words ''five hundred and
BY striking out the words ''under any of the
provisions Of this act, or of any act TO
hich this is an amendment" and inserting
in lieu thereof the words "under the pro
visions Of any internal revenue act"
SEC. Il. That section one hundred and
sixty-one Of the act entitled can act to pro-
vide internal revenue tn suuDork fha govoFr-