New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-04

! 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 originally
reported as shipped.
SEC. 81. That any person, firm, company, or
| corporation, who shall exercise or carry on
| the business of a manufacturer of tobacco,
snuff. or cigars, dealer in manufactured to-
.baceO, dealer in leaf-tO baecO, or retail dealer
| in leaf bacco, 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
| prisOned for term of not more than one
| year, or both, at the discretion of the court.
SEC. 33. That whenever any stamped box
containing cigars, cheroOts 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 or stamps there
| on. And any person who shall willfully
| neglect or refuse so to do shall, for each
| such offense, 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 Offences, 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 prOvisO at the end thereof
SEC. 35. 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| repealed.
SIC. SO. 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 aud
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, OF with a defunct stamp, may
make application to any collector of inter-
nal revenue, and that upon such applica-
ton such collector shall thereupOn affix
stamp provided by such holder upon such in
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
Gan 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
bred 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 az
gregate would be if the said taxes were
collected monthly, as prescribed by said
section. And the words capital en-
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-
tons, is hereby extended to deposits so
made of not exceeding two thousand dol
lars.
SEC. 49, That the purposes of charita-
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 legaeies to associations, trustees,
societies and corporations established or
carried on for any benevolent, religious or
charitable object without a view to pecuni
airy profit
SIC 49, 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, |
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 judi ~
ment be deemed necessary for detec- ia
and bringing to trial and punishme.asas 10
sons guilty of violating the interna q - r,
laws, or cOnniving at the sago +bsre ia ga
where such expenses are not "a al 4Lo,,s-,nJ as
vided for by law; and for Io r,o.as NJ
hereby appropriated one ny trJo 90 II
dollars, or so much ther ' rs
sary, out of any NOR ..-.1.-oo ,r .1,o =.
So ~ IT, Thirteenth, eighteen hun OF
oi -'.'- ~ X entitled IAN act to re- Ell
d.oI "a ;9al taxation, and to amend CO
Jnca tIlc I'd 'An act to provide internal ga
a., aot - support the government, to pay III
revaT on the public debt, and for other sa
;DOt.ses, approved June thirtieth, eighteen Il
,ldred aud sixty-f0ur, and acts anenda- bI
nv thereof" be amended by striking at
If the words three hundred 3" wher- eN
yer they occur therein, and inserting in sh
5u thereof the words Give hundred and pa
' striking out the words "under any OF the n
,Ovisions Of this act, or Of any act to tn
hich this is an amendment" and inserting co
lieu thereof the words under the pro do
sions of any internal revenue act" al
SEC. a. That section one hundred and &c
xty-One Of the act entitled IAN act to pro- az
de internal revenue to support the govern n
emf to nav interest on the public debit