Show f T SPECIAL INCOME TAX the roll following joint resolution I 1 I 1 passed both incises t of congress on tho th last las t d day ay or of thu the 1 1 blut sion which aich closed july 1864 1861 1 1 t vax intended that the law should appah app I 1 lH tl the e salaries and incomes receive din the yea year 18 1864 but by the wording wor wort dinT linC th therill the e bill it will be th 4 i t a aa 11 p A plies to the year ending december 81 st 1868 1863 sao sac union be it resolved that in addi addition tio 0 the income duty already I 1 im posed bv J 1 law I 1 there shall bo be levied dg s if e as ell all a and d collected on the day of of octo her ber I 1 1864 a special income duty 11 upon 1 the gains profits or income fu furt ald lii yer en ending ding the 31 st day next prec preceding Aing the time am far levying assessing and anda collecting ng Y of all persons residing iTi iV I 1 the united states ov or of citizens of alid ali 0 united state stales residing 0 abroad attil at alic ay iy rate of five per cent ob all s EN e 1 acceding six hundred adlla ra andoire and tire same ishall be levied assessed collects collect 7 ed cd and estimated except asboth as 11 1 1 according to the Ms faig laws ft ann 1 duty where n 0 t iha thereto t and the secre the treasury is hereby autho died ta make such rules as to time and mod or other othen i matters to enforce the collection 1 f ther special iacome duty herein provided I 1 foras may be bc nece iraj provide provi dedi dj that ift estimating nual gains profits or er nod i t shall be made for dividends ori on interest received from any t corporation or company inyo deduction be iraida for akyi ori on PA pay y r oze I 1 v ea V ain oti ot i |