New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-28


shipped in bond, the amounts of which the
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, OF
corporation, who shall exercise or carry on
the business of a manufacturer of tobacco,
snuff. or cigars, dealer in manufactured to-
| baecO, dealer in leaf-tobaecO, or retail dealer
in leaf-tObaoeO, 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
year, or both, at the discretion of the court.
SEC. So. That whenever any stamped box
containing cigars, cheroots or cigarettes,
shall be enlptied, it shall be the duty Of the
person N whose hands the same may be TO
destroy utterly the stamp or stamps there
on. And any person who shall willtnlly
neglect OF refuse so to do SHALL for each
such 0ttense, on CONVICTION, be fined not
exceedlng hfty 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
sha1sell, buy or use for packing cigars
cheroots or cigarettes, any such stamped
box, shall for each such Offences on eonvie-
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 prOYlsO at the end thereof
SEC. 3d. 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 a tax on gas
made of coal wholly or in part, or of any
other material, be and the same is hereby
repealed.
SEC. &C. That on and after the first day
| OF October, eighteen hundred and seventy
! two, all the taxes imposed by stamps IN
| 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 OF obligations that may be made aud
issued from time to time, aud 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 tho ma thu hOl6pr of
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 appliea-
ton such collector shall thereupOn attiX 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
can 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
tiOns engaged in the business Of bank
ing, shall hereafter be paid seminar
nually, on the first day OF January and the
first day Of July; but the same shall be
calculated at the rate per month az 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, las prescribed by said
section. And the words Z" 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 a partner Of or interested
in the said bank, association OF firm. And
the exemption from tax, authorized by said
section, OF deposits of less than tive hum
dred dollars, made in the name OF one |
person, in associations or companies
known as prOvdent institutions, savings
banks, savings funds or savings institu-
tons, is hereby extended to deposits so
made OF not exceeding two thousand dol !
lars.
SEC. 80. That the purposes of q charita-
BILE character mentioned in section twenty |
seven of tho act Of July fourteenth, eighteen |
hundred and seventy, are intended, and |
are hereby construed, to include all de- |
yises 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
dred and seVenty-nine of the act of July !
thirteenth, eighteen hundred and sixty-six, !
as provides for mOieties TO iniOrmers 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 IF violating the internal revenue
laws, or conniving az 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, OF SO much thereof a 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
dred and siXty-siX, entitled Gan act to re-
duce the internal taxation, and to amend
an act entitled AN act 20 provide internal
revenue to support the government, to pay
interest on the public debt and for other
purposes, approved June thirtieth, eighteen
hundred aud sixty -fOur, and acts amenda-
tory thereof" be amended by striking
ont the words " three hundred" wher-
ever they occur therein, and inserting 10
lieu thereof the words tigR hundred and
by striking out the words under any OF the
provisions Of this act, or Of any act to
which this Is an amendment" and inserting
in lieu thereof the words "under the pro-
visions of any internal revenue act0
SEC. d. That section one hundred and
sixty-one Of the act entitled IAN act to pro I
vide internal revpnue IN surgtor-t the esoveru- ,