New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02

L
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 80. 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-
baccO. dealer in leaf-tobaceo or retail dealer
in leaf-tobaeeo, without having paid special
tax therefor az 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 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 or stamps there
on. And any person who shall willfully
neglect or refuse so to do shall, for each
such offense, on conviction, be hned not
exceeding fifty dollars, and imprisoned NOS
less than ten days nor more than SIX months
And any person who shall fraudulentiy
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 convlc-
| tion 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 thlFtleth,
| 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 "An 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repealed.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 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
instrument of writing Of whatever
kind and description which has been
made or issued without being duly
| stamped, or with defunct stamp, may
make application to any collector of inter
nal revenue, and that upon such applica
ton such collector shall thereupon atix a
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 nifty
eight of the internal revenue laws.
SEC. 81. That the taxes imposed by sec
tion one hundred and ten of the act entitled
can act to provide internal revenue to sup
port the government to pay interest on the
| public debt and for other purposes" ap-
| proved June thirtieth, eighteen hundred
| and sixty-four as amended by section nine
of the act of July thirteenth, eighteen hum
dred and sixty-six, TO reduce lnterna! 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
| tious 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
section. And the words 50 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
dred 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 80. That the purposes OF a charlta-
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 a view to peeunl-
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 intOrmers be,
and the same is hereby, repealed; and the
Commissioner of Internal Revenue, with
the approval of the Secretary of the Trefi
ury, is hereby authorized to pay such sFsO
not exceeding in the aggregate the aaus
appropriated therefor, as may, in seoolns
ment, be deemed necessary foPehC PEI
ard bringing to trial and pupai revenue
sons guilty Of violating the ipme IN cases
laws, or conniving at tlpotnerWlse pro
where such expenses aras purpose Iberels
vided for by law; and f. hundred Thousand
hereby appropriatesre0t as may DC heces.
dollars, or so muelney IN Che treasury hOU
sary, out of anH1ated' r a..
otherwise am section sixty-three OF the |
SEC. 40 July thirteenth, eighteen hun
act annraxty-six, entitled "An act to re-
dred ~ internal taxation, and to amend |
| dneeentitled AN act to provide internal |
apnue to support the government, to pay
,ferest on the public debt, and for other
purposes, approved June thlrtieth, eighteen
hundred and sixty-fOur, and acts amenda-
tory thereof" be amended by stflklnS
ont the words three hundred wher-
ever they occur therein, and inserting IN
lien thereof the words give hundred, ana
nv striking out the words "under any OF the
provisions of this act, or OF any act 10
which this is an amendment" and inserting
in lieu thereof the words "under the pro
visions of any internal revenue act"
SEC. al. That section one hundred and
sixty-one of the act entitled IAN act TO pro-
vide internal revenue to support tne govern
ment. to pay interest on the pubic deDt,
thar V,frPuosps.1 auUrDVe0 June