Year: 1866


as aforesaid and in case of default in MAX
ing the return or payment of the duties, as
aforesaid, the assessment and collection shall
be made as in the general provisions of this
act required, and in case of fraud or evasion
the party offending shall forfeit and paw
penalty of ten dollars per head for any cattle,
calves, hogs, or sheep so slaughtered upon
which the duty is fraudulently withheld,
evaded, or attempted to be evaded: Pro-
vided, That the Commissioner of Internal
Revenue shall prescribe such further rules
and regulations as he may deem necessary for
ascertaining the correct number of cattle,
calves, hogs, and sheep, liable to be taxed
under the provisions of this act.


RAILROADS, STEAMBOATS,, AND FER


RY-BOATS.


Sec. 80. And be it further enacted That
on and after the first day of August, eighteen
hundred and sixty-two, any person or persons,
firms, companies, or corporations, owning or
possessing, or having the care management
of any railroad or railroads upon which steam
is used as a propelling power, or of any
steamboat or other vessel propelled by steam
power, shall be subject to and pay duty of
three per centum on the gross amount of all
the receipts of such railroad or railroads or
vessel for the transportation of pas
sengers over and upon the same; and any





porations owning or possessing, or having
the care or management of any railroad or
railroads using any other power than steam
thereon, or owning, possessing, or having the
care or management of any ferry-boat, or
vessel used as a ferry-boat, propelled by
steam or horse power, shall be subject to and
pay a duty of one and half per centum upon
the gross receipts of such railroad or ferry
boat, respectively, for the transportation of
passengers over and upon said railroads,
steamboats,, and ferry boats. respectively;
and any person or persons, firms, companies,
or corporations, owning, possessing, or hav-
ing the care or management OF any bridge
authorized by law to receive toll tor the tran
sit of passengers, beasts, carriages, teams and
freight of any description over such bridge,
shall be subject to and pay duty of three
per centum the gross amount of all their
receipts of every description. And the owner,
possessor, person or persons having the
care and management of any such railroad,
steamboat, ferry-boat, or other vessel, or
bridge as aforesaid, shall, within five days
after the end of each and every month, COM
mencing as hereinbefore mentioned, make
list or return to the assistant assessor of the
district within which such owner, possessor,
company, corporation may have his or it's
place of business, or where any such railroad,
steamboat, ferry-boat, or bridge is located or
belongs, respectively, stating the gross
amount of such receipts for the month next
preceding. which return shall be verified by
the oath or affirmation of such owner, pos
SCISSOR, manager, agent, or other proper Off
Ger. in the manner and form to be prescribed
from time to time by the Commissioner of
Internal Revenue, and shall ALSO monthly, at
the time of making such return, pay to the
collector or deputy collector of the district
the full amount of duties which have accrued
on such receipts for the month aforesaid ; and
in case of neglect refusal to make said lists
or return for the space of five days after such
return should be made as aforesaid, the as
SCISSOR or assistant assessor shall proceed to
estimate the amount received and the duties
payable thereon, as hereinbefore provided in
other cases of delinquency to make return for
purposes of assessment; and tor the purpose
of making such assessment, or of ascertaining
the correctness of any such return, the books
of any such person, company, or corporation
shall be subject to the inspection of the as
SCISSOR or assistant assessor on his demand or
request therefor; and in case of neglect or
refusal to pay the duties as aforesaid when
the same have been ascertained aforesaid,
for the space of five days after the same shall
have become payable, the owner, possessor,
or person having the management as afore-
said, shall paw, in addition, five per centum
on the amount of such duties; and for any
attempt knowingly to evade the payment of





person having the care or management as
aforesaid, shall be liable to pay a penalty of
one thousand dollars for every such attempt,
to be recovered as provided in this act for
the recovery of penalties; and all provisions
of this act in relation to liens and collections
by distraint not incompatible herewith, shall
apply to this section and the objects therein
embraced Provided, That all such persons,
companies, and corporations shall have the


49, i b. J,,%r, <axy cn1 hnrn nhxy
to their rates of fare whenever their liability
thereto may commence any limitations which
may exist by law or by agreement with any
person or company which may have paid, or
be liable to pay, such fare to the contrary



RAILROAD BONDS.


Sec. 81. And be it further enacted That
on and after the first day of July, eighteen
hundred and sixty-two, any person or per-
son owning or possessing, or having the care
or management of any railroad company or
railroad corporation being indebted for any
sum or sums of money for which bonds OF
other evidences of indebtedness have been |
issued, payable in one or more years after
date, upon which interest is or shall be stip- |
uated to be paid, or coupons representing |
the interest shall be or shall have been issued |
to be paid, and all dividends in scrip or /
money or sums of money thereafter declared !
due or payable to stockholders OF any rail- |
road company, as part of the earnings, prof
its or gains of said companies, shall be sub
iect to and pay duty of three per centum
on the amount of all such interest or cou
pOns or dividends whenever the same shall
be paid and said railroad companies, or
railroad corporations, or any person or per-
sons owning, possessing, or having the care
or management of any railroad company or
railroad corporation, are hereby authorized
and required to deduct and withhold from
all payments made to any person, persons, or
party, after the first day of July, as afore-
said, on account of any interest or coupons
or dividends due and payable as aforesaid,
the said duty or sum of three per centum
and the duties deducted as aforesaid, and
certified by the president or other proper
officer of said company or corporation, shall
be a receipt and discharge according t" the
amount thereof, of said railroad companies
Or railroad corporations, and the owners,
possessors and agents thereof, on dividends
and on bonds, or other evidences of their in
iebtedness, upon which interest or coupons
Ire payable, holden by any person or party
whatsoever and a IiSt or return shall be