The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-01-23

MuhtNsI hsule ~ ttye hnown of called ~ the Nned
Ess ss.ins aSd.t stg'isp D; saa ~ .s s
e ihsls s.rpSs OF son',nssn! funds! on AZ
porStians Of. s,soeiaton. organized for PROD,
Sy Of any state or r.4srr M. n by NE
nabihty Of THE individual s6ekholdsrs s in any
come OF all sGci corporstlons in sSces. Of such ,V
s sTfe: S ..: and and ,G , from any S,s.
SAVING. instltutions and Insurance companies, and
%. ssa '.S and are hereby aa,horl.G AND rsagirsd
t. dSIse =, s n TaSd from AT payments mad on
be me and psyebs a. aforesaid The said tax o. two
sndred the sps so.cio s0S or % cibsr 'o scs
Internal Revenue. within thirty Gays siier any diyi
kendioI sum. q money beeoms due OF PAYABLE.
aud faithful account o. the amount u taxes =. atore.
srsosnns ocsf ~ s 6sn rS, ro "s syins
ton. under oath or affirmation form aud manner a.
S TR S spro s OF the .f "a Of s
isStn .csoSn, the i""G .t contains =. ntSr.,S Ana
Tor any aefsnt in the making or rendering
snueSsd the bs"s Gu.i compsny .O SAVING. S %:tt%
S %T .mrh @ yar. r o,s's ren @
sum otslun and ~ case Of any deranIt n making OF
Paymsn, OF 81. IA :. tsars 2. any gsr, thereof
snail be IN acccrinnce with tire general provision. OF
lay N g,her case, OF neglect and refusal H.
.urance COIN panies shalt not be dee eel due until such
nm, returned BY mutnsl ilts insurance companies 70
s ire IN ssv m% bs I
e con.ideed A. dividends and rroyide, further that
csived va by such buldins s.,ociston.n a.
Tory aud weeh do not MAKE loans s Except to share
holers Within the state where such associations have
deni shall ineiuds every payment in tue way OF d.
c"rp"rSi"n or persons sntei 10 share Of rs prOn.
or income whether such dividend. are paid out Of
81, Tnsi any m"n building ss.oS,sOn or 9th =.
make dividends additions 10 its snrpu, contin.
gen, fund as Ssn Al Snse m S h. sns SE 81
s To- M or SGn or .tSS IN "
- oeAltd or 10 the oiicer or agent dsslenslsd Dy
day Of and July IL each yea" or vInn tnry
days thereafter Of the amount ~ proat. which have
inE he six mPn!h. :. r5ers.S :sil ne. lay 2.
or returns and pay to the coloetor ~ The district
duty Of two per tentum on such prons md in case ot
within the thirty days as aforesaid sha be subject 10
fSTsa mat sRsn any - Ss p' wScn In
ouies any part Of tue surplus Or contingent fund Of
Ance or railroad COMPANY, which has Teen assessed
Thai portion OF Ihe surplus contingent fund may
b. deducted from the duty On such dvidsnds;i cam,
navigation or slack water copsny and any telephone.
p"nT. and any street railway so%PsnS Or oih.r cor.
Sr otSsr syidsnss Of ,ndsS,sd1@s. have been issued
payaoe IN one or more years after date upon vhicn
ing The Interest any such pany other
nOn:fs.aen wEstssr citizen. or alien. a: par,
aud ali pronts o. such company or corporation carl.i
strus.op shall be suojsct,o and pay lax Of two per
eentnm o. the amour, Of all suen ,n,srs. or eonpen.
shall be payable. including non residents, whether
sh"ra.a 70 deduct and shSoid fio% a. P.ymsS. on
n psy"S S tax Of two ee
tum. and the payment OF the amount OF SAID tax so
anu ssrsia.d by the President, OF treasurer or other
poratlon, shall discharge company corporal
oM mat r@o%n' Of g. di,dcna or ls';r.,! or s.g:
sdns., so held by any person or party wh.,eret .x.
contracted otherwise.
And .t o. ISta.a shall he made , and rendered TO
naed by the Commis.ioner Of Internal kevenue on or
When said inierest coapon. or dividends became due
and Pay ar sna As Ssn % 4a. sSd
account OF the amout OF tax, aud there shsn be Hn
nfsr or osss pstaspa osf % Il.
% % pas,c2sd Or bS nbs
Of insrnal Revenue the same contains true and
And for any default in making rendering such lis,
ZION mating such a.tsnt sh. forfeit, penalty ne
case OF any deiault mAtng or rendering said list
.s.rso :. stots.s lie ..;.:.m.s, and so:stoSS ,s
the t.S and penalty .hs be made according to the
fassi: pfovid.d that whsnsvsr any Of The compsns.
SnsSi.S a. q 8. ins.r., o. th:,S i.ssnssda.
ana , ,n "a o i TO PAY a. OF ,h Sse nss
paid TO she United States only the amount Of inter
est which the company pays OF Is ableto pay
TAX ON SALARIES OF FEDERAL OFFICERS.
SEC o. That there shall be levied. collected and
P.a on "a s Gr Gss, or S1
ment or service OF the United states. including
sns Of 1s
aoSo and IN a q al Ss and
all di.bursnE officers under The Government OF the
s:s.. my ssySs%s s%s s . s;$::%. ~;
settling adjusting the accounts
or Sf p n e. P.!,SSn, .uea
such payment And shall be the duty otth- account.
Ing S OF me o hen audit
reer or any ofcsr ding us sslSry from insn.
the taxes mentioned in This section have been de.
T r.sd STATES. '"@ o, G % ere as:T: re
any employee a .ai.Sy or ccmp,nss,lon sSSs.d19e
TspI psy the s 1s Sos
provided to me 1iRsy cSistoT %t ne d,.nsI and
sS or Hn Sa ie ann qs I.S
Shall apply 10 such corporation employee
Section 10 amends and streaGthens sections
3lb7, 3,l72: 3.l73, and 3, l76 ot the Revised
alties for internal revenue officers divulging
information Rs to incomes. &c.. and the
methods OF entering premises to obtain in
CORPORATIONS MUST MAKE RETURNS.
SIC TIA. every eoTD",.,Tn doing business 70!
eoeCtO disrict on OF before the tenth DAY Of the
month after that IN which dividends shares OF
pronts annuies interest or coupons become due and
payable full return thereof containing true and
faithful account OF tue amount 90 due or payable and
OF the amount 81 the tax thereon and TO such return
there shan he annexed declaration Of the President
Treasurer cashier or other principal Ocsr OF such
corporation under oath or AtTn alIOn 10 the effect
that the contains true and faithful account OF
AL the amounts go due or pAvable, AMI ~ the tax
tSsrsS" aanssed 10 be made in such form and mannrr
may he prescribed by the Commissioner OF Internal
Revenue.
$40. ~ That every corporation doing business
for profit LA axe and render 10 the cOllscing 0t
It's collection distinct before the nrst Monday Of
FEBRUARY IN every year. beRnnIng With the yrar 1885,
full return, NcThsd BY "ath or Affirmation. pro-
Vided In the last section in such form the 'omnis-
snnsr 81 lnte nat Revenue may prescribe % all the
following matters for the hole cAsndAr year last
cedinR he date 81 such return
fTst-lhe gro-s prOntE ~ such corporation from ell
kinHs 0t business of every name and nature
srrond-Ths eNPrnsss OF such corporation interest,
Annuiteg. or dividends,
Third-Tne net PTnnIa Of such corporations without
allowance for interest, AnnuItIes. or dlyIuendA
IOuTth-rhs amount pad on account Of Interest. an
nuiiiss aud dividends. stated separately,
fifth-Tne amount paid salaries VI $4,000 or less
60 each person employed
StHth-Ihe amount naid In salaries OF more than
81 100 To each psTson employed
IA That it shall be the duty OF every cor