Puslapio vaizdai
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Of schedule B in § 151.

Affidavits exempt from stamp duty.

In estates

worth not over

$1000, no stamps

That schedule B, in relation to stamp duties, named in section one hundred and fifty-one, be amended by striking out of said schedule the words "legal documents," and all thereafter, and inserting in lieu thereof the following: "Provided, That the stamp duties imposed by the foregoing schedule (B) on manifests, bills of lading, and passage tickets, shall not apply to steamboats or vessels plying between ports of the United States and ports of British North America: And provided further, That all affidavits shall be exempt from stamp duty."

Also by inserting at the end of the last paragraph relating to "probate of will," the following words: " Provided, That no stamp either for probate of wills, or letters testamentary, or of administration, or on adminisrequired for pro- trator or guardian bond, shall be required when the value of the estate and effects, real and personal, does not exceed one thousand dollars: Provided further, That no stamp tax shall be required upon any papers necessary to be used for the collection from the government of claims by soldiers or their legal representatives of the United States, for pensions, back pay, bounty, or for property lost in the service. The reduction of taxes provided in this section shall take effect on and after March one, March 1, 1867. eighteen hundred and sixty-seven.

bate or letters
or bonds.
Papers re-
quired by sol-
diers for obtain-

ing pensions, &c.

also exempt. Reduction takes effect

Amendments to act of 1866.

Of § 10.

Of § 18.

Of § 19.

Of § 43.

Of § 48.

Additional exemptions from internal tax.

See proviso at the end of this

section.

SEC. 10. That the act amendatory to the act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, approved July thirteen, eighteen hundred and sixtysix, be amended as follows, viz:

That section ten be amended by adding after the word "pupils," in the sixth paragraph of said section, the words "but not including distilled spirits, mineral oil, tobacco, snuff, and cigars."

Also, by striking out in the paragraph relating to monuments, after the word "monuments," where it first occurs, the words "of stone."

That section eighteen be amended by adding thereto the following: "Provided, That the exemption herein shall not apply to tobacco, snuff, and cigars manufactured, or spirits distilled, or petroleum refined, either in or for such schools and colleges."

That section nineteen is hereby amended by adding the following thereto: "And no suit for the purpose of restraining the assessment or collection of tax shall be maintained in any court."

That section forty-three be amended by striking out the last two sen

tences.

66

Amend section forty-eight of the act relating to internal revenue, approved July thirteen, eighteen hundred and sixty-six, so as to insert in the proviso the word "thirds" after [the] word halves, and before the word quarter[s], and also amend it by striking out the words "more than onequarter and not more than one-half shall be accounted one-half," and insert more than one-quarter and not more than one-third shall be accounted one-third, and more than one-third and less than one-half shall be accounted one-half:" Provided, That fractional parts of barrels containing more than one-quart[er] and not more than one-half shall be accounted one-half, and pay tax as such until June first, eighteen hundred and sixty-seven.

SEC. 11. That on and after March first, eighteen hundred and sixtyseven, in addition to the articles now exempt by law, the articles and products hereinafter enumerated shall be exempt from internal tax, namely:

Alcoholic and ethereal vegetable extracts, when solid and used solely for medicinal purposes;

Bale rope, seines and netting for seines, twine, and lines of all kinds; Bar, rod, hoop, band, sheet, and plate iron of all descriptions, and iron prepared for the manufacture of steel: Provided, That the exemption aforesaid shall be confined exclusively to said articles in the state and con

dition specified in the foregoing enumeration, and shall not be construed as exempting spikes, nails, or any other manufactures of iron from the taxes now imposed by law;

Brush blocks;

Canned and preserved meats, and shell fish;

Carbolic acid and carbolate of lime, used solely for disinfectants;
Carpet bag and cabas frames ;

Canned and preserved vegetables and fruits;

Casks, churns, barrels, wooden brushes and broom handles, tanks, and kitts made of wood, including cooperage of all kinds, bungs and plugs, packing boxes, nest boxes, and match boxes, whether made of wood or other materials; wooden hames, plough beams, split-bottom chairs, and turned materials for the same unmanufactured, and saddle trees made of wood, and match boxes heretofore made on which a tax has not been paid;

Castings of iron, copper, or brass made for machinery, cars or scales, and castings made to form a part of any article upon which, in a finished state, a tax is assessed and paid;

Cast-iron hollow ware, and cast-iron hollow ware tinned, enamelled, japanned, or galvanized;

Clock trimmings, namely: Clock work, clock pillars, sash fastenings for clocks, winding keys, verges, and pendulum rods;

Clothing or articles of dress not specially enumerated, made by sewing, for the wear of men, women, or children, from cloths or fabrics on which a tax or duty has been paid;

Coffee mills, coffee grinders and roasters, and apple-paring machines; Copper bottoms for articles used for domestic and culinary purposes; Doors, window sash, blinds, frames, and sills of whatever material; Drain, gas, and water-pipe made of wood, or cement; Frames and handles for saws and buck-saws;

Glue and gelatine, of all descriptions, in the solid state;

Glue and cement made wholly or in part of glue in the liquid state; Horse-rakes, horse powers, tedders, hames, scythe snaths, hay-forks, hoes, and portable grinding mills;

Horse-blankets, made from cloth on which a tax or duty has been

paid;

Licorice and licorice paste;

Magnesium lamps;

Manufactures of jute;

Molasses, concentrated molasses or melado, sirup of molasses or sugarcane juice, and cistern bottoms;

Oil, naphtha, benzine, benzole, or gasoline, marking more than seventy degrees Baume's hydrometer, the product of the distillation, or redistillation, or refining of crude petroleum, or of crude oil produced by a single distillation of coal, shale, peat, asphaltum, or other bituminous substances; Palm-leaf and straw, bleached, split, prepared, or advanced by being braided or woven, but not made up into hats, bonnets, or hoods; Potato hooks, pitchforks, manure and spading forks ;

Pottery-ware of all descriptions, including stone, earthen, brown and yellow earthen, and common or grey-stone ware;

Pumps, garden engines, and hydraulic rams;

Rock and root-diggers or excavators;

Root-beer and other small beer;

Salt;

Soap, common brown, in bars, sold for less than seven cents per pound; Saws for cotton gins, when used by the maker in the manufacture of gins;

School-room seats and desks, blackboards, and globes of all kinds;
Sleds, wheelbarrows, and hand-carts, and fence made of wood;

Tax on grapebrandy. Penalty for making or sell ing fraudulent compounds, as grape-brandy.

Further amend

Soles and heel-taps made of India-rubber or of India-rubber and other materials;

Shirt fronts or bosoms, wristbands or cuffs for shirts, except those made of paper;

Spiral springs used in the manufacture of furniture;

Stove polish or other manufacture exclusively of plumbago, buck-saws, stump machines, potato-diggers;

Steel of all descriptions, whether made from muck-bar, blooms, slabs, loops, or otherwise;

Scythes;

Straw or binder's-board and binder's cloth, and straw wrapping paper;
Tags for merchandise and direction of cloth, paper or metal, whether
blank or printed; thimble skeins and pipe boxes, made of iron;
Tinware for domestic and culinary purposes;

Ultra-marine blue;

Varnish;

Wagons, carts, and drays, made to be used for farming, freighting, or lumber purposes;

Washing, mangling, and clothes-wringing machines, zinc washboards, spinning and flax-wheels, hand-reels, hand-looms, wooden knobs and beehives.

Provided, That the exemptions aforesaid shall, in all cases, be confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not extend to articles in any other form, nor to manufactures from said articles.

SEC. 12. That there shall be levied, collected, and paid on brandy made from grapes, one dollar per gallon; and if any person shall knowingly manufacture, compound, put up, sell, or dispose of, or cause to be manufactured, compounded, put up, sold, or disposed of, or aid or assist therein, any fluid as or for or under or with the name of brandy made from grapes which shall not be really such, he shall, on conviction thereof, be punished for each offence by a fine not exceeding one thousand dollars, and by imprisonment not exceeding one year, or both said punishments, in the discretion of the court, and any such simulated or compounded fluid as aforesaid shall be forfeited to the United States.

SEC. 13. That the act entitled "An act to provide internal revenue to ments of act of support the government, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, and as subsequently amended, be further amended as follows, namely:

1864.

Of § 116.

Income tax.

Of § 117.

INCOME.

That section one hundred and sixteen be amended by striking out all after the enacting clause and inserting, in lieu thereof, as follows: That there shall be levied, collected, and paid annually upon the gains, profits, and income of every person residing in the United States, or of any citizen of the United States residing abroad, whether derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation, carried on in the United States or elsewhere, or from any other source whatever, a tax of five per centum on the amount so derived over one thousand dollars, and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without the United States, and not citizens thereof. And the tax herein provided for shall be assessed, collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said

tax.

That section one hundred and seventeen be amended by striking out all after the enacting clause and inserting, in lieu thereof, the following: That,

What to be in

cluded in esti

mating income.

Also certain

in estimating the gains, profits, and income of any person, there shall be included all income derived from interest upon notes, bonds, and other securities of the United States; profits realized within the year from sales of real estate purchased within the year or within two years previous to the year for which income is estimated; interest received or accrued upon old [all] notes, bonds, and mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and collectable, less the interest which has become due from said person during the year; the amount of all premium on gold and coupons; the amount of sales of live stock, sugar, wool, butter, cheese, pork, beef, mutton, or other meats, hay and grain, or other vegetable or other productions, being the growth or produce of the estate of such person, not including any part thereof consumed directly by the family; all other gains, profits, and income derived from any source whatever, except the rental value of any homestead used or occupied by any person or by his family in his own right or in the right of his wife; and the share of any person of the gains and profits of all companies, whether incorporated or partnership, who would be entitled to the same, if divided, whether divided or otherwise, except the amount of income received from institutions or corporations whose officers, as required by law, withhold a per centum of the dividends made by such institutions, and pay the same to the officer authorized to receive the same; and except that portion of the salary or pay received for services in the civil, military, naval, or other service of the United States, including senators, representatives, and delegates in Congress, from which the tax has been deducted. And in addition to one thousand dollars exempt from income tax, as hereinbefore provided, all national, State, county, and municipal National, State, county, taxes paid within the year shall be deducted from the gains, profits, or and municipal income of the person who has actually paid the same, whether such per- taxes to be deson be owner, tenant, or mortgagor; losses actually sustained during the ducted. year arising from fires, shipwreck, or incurred in trade, and debts ascer- losses. tained to be worthless, but excluding all estimated depreciation of values and losses within the year on sales of real estate purchased two years previous to the year for which income is estimated; the amount actually paid for labor or interest by any person who rents lands or hires labor to paid for labor or cultivate land, or who conducts any other business from which income is Also certain actually derived; the amount actually paid by any person for the rent rents and repairs. of the house or premises occupied as a residence for himself or his family; the amount paid out for usual or ordinary repairs: Provided, That no deduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate: And provided, further, That only one deduction of one thousand dollars shall be made from the aggregate income of all the members of any family, composed of one or both parents, and one or more minor children, or husband and wife; that guardians shall be allowed to make such deduction in favor of each and every ward, except that in case where two or more wards are comprised in one family, and have joint property interest, only one deduction shall be made in their favor: And provided, further, That in cases where the salary or other compen- Certain salasation paid to any person in the employment or service of the United ries or fees to be States shall not exceed the rate of one thousand dollars per annum, or mating income. shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid. That section one hundred and eighteen be amended by striking out all after the enacting clause and inserting, in lieu thereof, the following: That it shall be the duty of all persons of lawful age to make and render a list or return, on or before the day prescribed by law, in such form and manner as may be prescribed by the commissioner of internal revenue,

Also amounts

interest.

Only one deduction of $1000

to be made from aggregate income of family.

Rule as to guardians.

included in esti

Of § 118.

List or return.

Oath. Increase.

Neglect or false returns.

Penalty.

Proviso.

to the assistant assessor of the district in which they reside, of the amount of their income, gains, and profits, as aforesaid; and all guardians and trustees, executors and administrators, or any person acting in any other fiduciary capacity, shall make and render a list or return, as aforesaid, to the assistant assessor of the district in which such person acting in a fiduciary capacity resides, of the amount of income, gains, and profits of any minor or person for whom they act; and the assistant assessor shall require every list or return to be verified by the oath or affirmation of the party rendering it, and may increase the amount of any list or return, if he has reason to believe that the same is understated; and in case any such person, shall neglect or refuse to make and render such list or return, or shall render a false or fraudulent list or return, it shall be the duty of the assessor or the assistant assessor to make such list, according to the best information he can obtain, by the examination of such person, or his books or accounts, or any other evidence, and to add fifty per centum as a penalty to the amount of the tax due on such list in all cases of wilful neglect or refusal to make and render a list or return, and, in all cases of a false or fraudulent list or return having been rendered, to add one hundred per centum, as a penalty, to the amount of tax ascertained to be due, the tax and the additions thereto as a penalty to be assessed and collected in the manner provided for in other cases of wilful neglect or refusal to render a list or return, or of rendering a false and fraudulent return: Provided, That any party, in his or her own behalf, or as such fiduciary, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the commissioner of internal revenue, that he or she, or his or her ward or beneficiary, was not possessed of an income of one thousand dollars, liable to be assessed according to the provisions of this act; or may declare that he or she has been assessed and Income paid paid an income tax elsewhere in the same year, under authority of the United States, upon his or her income, gains, and profits, as prescribed by law; and if the assistant assessor shall be satisfied of the truth of the declaration, shall thereupon be exempt from income tax in the said district; or if the list or return of any party shall have been increased by the assistant assessor, such party may exhibit his books and accounts, and be permitted to prove and declare, under oath or affirmation, the amount of income liable to be assessed; but such oaths and evidence shall not be considered as conclusive of the facts, and no deductions claimed in such cases shall be made or allowed until approved by the assistant assessor. Any person feeling aggrieved by the decision of the assistant assessor in such cases may appeal to the assessor of the district, and his decision thereon, unless reversed by the commissioner of internal revenue, shall be final, and the form, time, and manner of proceedings shall be subject to rules and regulations to be prescribed by the commissioner of internal revenue: Provided further, That no penalty shall be assessed upon any person for such neglect or refusal, or for making or rendering a false or fraudulent return, except after reasonable notice of the time and place of hearing, to be regulated by the commissioner of internal revenue, so as to give the person charged an opportunity to be heard.

in another district.

Amount of income may be proved.

Appeal.

Of § 119.

tax due.

To last until 1870 only.

That section one hundred and nineteen be amended by striking out all after the enacting clause and inserting, in lieu thereof, the following: When income That the taxes on incomes herein imposed shall be levied on the first day of March, and be due and payable on or before the thirtieth day of April, in each year, until and including the year eighteen hundred and seventy, and no longer; and to any sum or sums annually due and unpaid after the thirtieth of April, as aforesaid, and for ten days after notice and demand thereof by the collector, there shall be levied in addition thereto the sum of five per centum on the amount of taxes unpaid, and interest at the rate of one per centum per month upon said tax from the time the same became due, as a penalty, except from the estates of deceased, insane

Penalty for neglect.

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