Show continued irom from page pape 1621 J THE excle EXCISE TAX LAW sec 82 and be it further enacted teaton and after the first day of july eighteen hundred and sixty two there shall be levied collected and arid paid by all ail banks trust com corn ire ere panie panic anie anle aid wid ald savings institutions and by all ali fire marine life io inland stock and mutual insurance compani companies eal under whatever style or name known or called of the united states or territories specially incorporated or existing I 1 under general laws lawa orah or mih rh ch may be hereafter incorporated or ex et st aa as aforesaid on all dividends in scrip or money thereafter declared due or paid to stockholders to policy holders or to depositors as part of the earnings in gs profits or galna gaina of said banks trust compan companies ies les savings institutions or insurance com companies anies and on all sums added to their bunnel surplus s or contingent funds a duty of three per provided trial the duties upon the dividends divid endi of life insurance companies shall not be d emed due or to be collected until suca dividends shall be payable by such companies and said saia banks trust companies savings institutions and insurance companies are hereby authorized and required to deduct an I 1 withhold from all payments made to any person pe or party on account of any dividends or sums of maney money that kiy be due and pa payable able abie as aforesaid after thel girst first day of july eighteen hundred and sixty two tso the said duty ot three per and a list or return shall be made and arid rendered within thirty days after the time fixed when hen such dividends or bum sum of money shall be declared due daa and payable and as of en aa every six months to the commissioner of internal revenue which shall shill contain a true and f faithful account of the amount ot of duties accrued or which should shoud accrue from time to time as aforesaid during the time when such duties remain un account d for and there shall be annexed to every such list or re return reburn cuirn a declaration under oath or affirmation to be made i in form and manner mannar as shill be prescribed by the commissioner Commissio ner of internal revenue of the president or some other proper officer of said bank ank trust company savings institution or insurance company respectively that hat the same contains a true and faithful account of the duties which have accrued or accrue and not accounted for and for any default in the delivery of such auch list or return with such declaration annexed the bank tr trust ost company savings ion or insurance company makine caking such default shall forfeit aa as a penalty th the sum oc of five hundred dollars dillars sec 83 and be it f further enacted that ani any person or persons owning or possessing or vin the care or management of any railroad rai ral road company or railroad corporation bank trust company savings institution or insurance company as heretofore m mentioned required under this act to make and render any list or return to the commissioner of internal revenue shall upon rendering the same pay tu to the said commissioner of internal il venue the amount of the duties due on such list or return and in default thereof shall forfeit as a penalty the he sum of five hundred dollars and in case of neglect or refusal to make luch such list or return aa as aforesaid or to pay the duties as aforesaid for the space of thirty days after the time when said list should lave been in ide and rende ed or when said duties shall shau have become due and payable the assessment and collection shall be made according to the thie general provisions heretofore proscribed in this act sec see 84 94 and be it further enacted that on the ferst first day of 0 0 tober anno ann i 0 domin domini eighteen hundred and sixty two and on the first day of each quartet quartez of 91 a yett year thereafter there i shall be b e gid paid beeach by pa 1 eh insurance company cheth r 1 I aej oi orma marin marln ninh rinh a and aud d by each elch campay individual a L or association elna eina eln ein a g ed I 1 iu ti the ie bus bub business iniss of insurance froni from iose loss or damage by fire cr or by the perils of the sea the duty of one per cesi turn upon the gross receipts for premiums and assessments by such individuals association or con company ant any during the quarter then pre celin cei cel in and like duty shall be paid by the agent of any foreign insurance company baying having an office or doin doln doing 0 business the united states sec bric brec 85 and be it further enacted that on the first day of october next and on the first day of bacu quarter thereafter an account shall b be made and rendered to the commissioner of internal revenue by all insurance companies companes or their agents or associations or individuals making i is urance burance except life insurance su including agents of all foreign insurance com companies p anies which shail conen contain a true and faithful account of the insurance made renewed or continued continue do or endorsed indorsed indor bed sed upon any open policy by said companies or their agens lens ag or associations or individuals during the rhe preceding quarter setting forth the amount insured and tuc luc gross amount received and the duties acaru accruing thereon under this act and there shall deg teg be annexed ta to and delivered with every such quarterly account an affidavit in the form to be prescribed by the commissioner of internal R revenue venue made byone by one of the officers of said company or association or individual or by the agent in the case of off a aa foreign company that the statements in said accounts are in all respects allahl just u t and true and such suen quarterly accounts courts ac shall 1 be rendered to the commies 0 ler ier of internal revenue within w thin thirty days afie the expiration of the quarter for which they shall be made up and upon rendering such account wilh such affidavit as aforesaid thereto annexed the amount of the duties cue by such quarterly accounts ah ill lii be pai pal i to the Cm commissioner missioner of internal revenue and for evry every default in the del dei delivery ivery lvery of such quarterly account with such affidavit ani am axed thereto or in in the payment of the amount of the duties due by such quarterly account the company or agent or association or individual making sifea siren default shall forfeit and pay in addition to such duty the sum of five thousand dollars sec 86 and be it further enacted that on and after the first day of august eighteen hundred and sixty biety two there shall be levied collected and paid on all Bal bai ealenes eries of officers or payments to persons in the civil military naval navai or other employment or service of the unit d states including bena torb tors ana and representatives benta senta tives and delegates in congress when exceeding the rate of six hundred dollars per annum a duty of three per on the excess ab ve the said six hundred dollars and it shall be the duty of all paymasters pa masters and all disbursing officers under E the government of the united S sates ates or in the employ thereof when making any payments to 0 ficera and persons as aforesaid or upon set ling and ada asting the accounts of such officers and persons to deduct and withhold the aforesaid duty of three per and arid shall at the same time make a certificate stating the name of the officer or person from whom such deduction was made and te tae amount thereof there of h shill be transmitted to the office of the commissioner of internal Rt revenue venue and entered as part of the internal duties and the payroll pay roll receipt receipts ax or account of officers or persons persona paying such duty as aforesaid shall be made to exhibit the fact of such haymen sec 87 and be it further enacted that for every passport issued from the abe office of tie tle e sacre Secra secretary tiry of S sae ae after the thirtieth day ay of june eighteen hundred and sixty two bere shall rhall be paid the sum of three dollars which amount may be paid to any collector appointed under this act and his receipt hereford shall be forwarded with the application for such passport to the office of the secretary of state or any agent appointed by him and atie collectors shall account for all moneys received for passports in the manner mander hereinbefore provided and a like amount shall be paid for every passport issued by any minister or consul of the united sates who shall shail account the treasury sec 88 and be it itou lu thier aner enacted that on and after the first dy d ly of august eighteen hundred and sixty two there snail be levied collected and paid by any person or person persons fi R in or company publishing any r magazine review or other literary scientific or news publication issued periodically eri erl en cn the gross rece apts for all adF advertisements erti efti cements or all matters for the insertion of which in said newspaper or other publication as aforesaid or in extras supplements sheets or fly leaves accompanying the bama sama pay is required or received a duty of three per and the person or persons fi in or company owning posses possessing sn go or r having the care or management of any a and e every very such newspaper or other publication as aforesaid shall make a list or return quarterly commencing as heretofore mentioned containing the gross amount of receipts as aforesaid and the amount of duties which have accrued thereon and render the same to the assistant assessor of the respective districts where such newspaper magazine review or 0 her literary or news publication is or may be published which list or return shall have annexed a declaration under oath or affirms ion to be made according to the manner arid and f form orm which may pe be from time to time prescribed by the commissioner of internal revenue of the owner possessor or person having the care or management of such newspaper magazine magaz ne review or oher oher ober publication as aforesaid that the same is true and correct and shall also luar qua terly and atthe tir til tune of lii lai akin said list or return pai pay I 1 to 0 te the collector or deau deputy liy 1 collector 61 of the district as aforesaid the tull full amount of sa said baid id duties and in case of neglect or refusal to comply with any of the provisions contained in in this section or to make alid render baid said list or return I 1 as aforesaid lor jor the space of thirty days at atter alter ter the time when said list or return ought e to have been made as aforesaid the as assistant assessor of the respective districts shall proceed to estimate the duties as heretofore provided in iii other cases of delinquency and in case of neglect or refusal to pay the duties as aforesaid for the space of thirty days after said duties te le tes bes tei i come due and payable said owner possessor or person or persons having the care or management of sad newspapers or publications as aforesaid shall pay in addition thereto a penalty penal tj ollive per on the amount due and in case of fraud or evasion whereby the revenue is attempted to be defran ted led or the tbt duty withheld said owners possessors or person or persons having the care or management of said ne newspapers ws papers or other publication ag as aforesaid shall forfeit and pay a penalty of five hundred dollars tor for or each of of dence fence or tor for any sum fraudulently unaccounted for and all provisions in this act in relation to lianea ilens liens assessments arid and collection not incompatible h herewith shall apply to this tuis section and thi the objects herein embraced provided that in an ai cases here where the rate or price of advertising is fixed by any law of the united states state or territory it abal sha I 1 be lawful for the company person or persons baid eald advertisements to add the duty or tax imposed by this act to the price of baid eaid advertisements ti any law as aforesaid to the conn con cont N arary notel upstanding anding provided furth i r 4 that the receipts for advertisements to the tha amount of vf one thousand dollars by any per 7 son or persons firm or company publishing I 1 1 any newspaper magazine review or othe other r literary scientific lews bews publication issued issue d periodically shall be exempt from duty and provided further that a all ali newspapers circulation does docs not exceed two tao thou thousand sani copies shall be exempted from all taxes for tot advertisements sec see 89 and be it further enacted that fr arl f r the purpose of modifying and re enacting ag as i hereinafter provided so much of an act c enair tied an act to provide increased revenue from imports to pay interest on the public debt and for other purposes ur poses ll 11 approved eif fifth thi of august eighteen hundred and sixty one a aa 1 s relates to income incomes tax that is to say bay sections forty hhie idne fifty BO much thereof as re relates relaxes latti to he the be eele seit I 1 cUon action and arid appointment of ocy oty depositaries deposit aries and hirty fifty one be and the saing same are hereby repealed repeated S sic c 90 and be it further enacted thae thao tha there sheil bh dl be levied collected and pala paia pau pan annually upon the annual gains profits profit or 0 income of every person residing in ril the states whether derived from any kind ind oty aty f pro prop az Tty arty rents interest dividends div salaries ld ries rles or f from i 0 a any y profession trade em employment 0 eilt 1 or vocation yo atio carried earned on in a the united S ares ea ar or 1 c e elsewhere Is e vh e or from any other source w whatever except as hereinafter mentioned it such annual gains s or ii ome ame exceed the twe 1 sum of six hundred dollars and do not exceed the bum sum of ten thousand dollars a duty duly of three per on the amount of such buch an ali 1 nual dual gains profi s or income over and above 4 I 1 the a baid said a sum of six hundred dollars if said in 0 r c come orne e exceeds ceede the sum of ten thousand dollars a a duty of five per the amount thereof exceeding six hundred dollars and upon the annual gains gainsy profits pro pru fits or income lacome lents lenis arld and dividends accius c upon any prop atop erty erts ert securities ald arid stock s owned ni in the s united sta es by any citizen of or the united sir owl states residing abroad except as hereinafter mentioned men ment toned boned an and not in the employment of the thi government of the united slates states there shall anair be levied collected and paid a duty of five p per pen er sec 91 and be it further enacted that in in 14 estimating said annual gains profits or of in come wll wil wilether ether subject to a duty as provided in this act of three per or of five per pir all other national state and lucar jucar taxes lawfully assessed upon the property or other sources of income of any person as aforesaid afore sai 1 from which said annual gains profi 9 or income of such person is or should be 4 derived shall be first deducted deluc ted from the gains I 1 profits or income ot of the person or persons i who actually act lally pay the same whether owner oi or tenant and all glins guns or income derived from salaries ot of officers or payments to persons in the civil military naval or other y service ot of the united states including i eena a e n a lla liv tf i tors representatives and delegates delegines I 1 in con gress above six hundred dollars or derived from interest or dividen la Is on stock capital A or deposits in any bank trust truet company or t savings s institution insurance gas bridge express telegraph tele grap i steamboat ferryboat ferry f erry boat or railroad company or corporation or on any anop bonds or other evidences of indebtedness of ofa rix liw lix any railroad company or oth r corporation which shall |