making, selling, or stamp or die for printing or making stamps. on hogsheads, &c., sold retail. sold, and report Brewers remove malt own manufacture same district, in rels, without affix shall be affixed shall be liable to a fine of one hundred dollars, and to imprisonPenalty for ment not more than one year. Every person who shall make, sell, using any false or use any false or counterfeit stamp or die for printing or making stamps which shall be in imitation of or purport to be a lawful stamp or die of the kind before mentioned, or who shall procure the same to be done, shall be imprisoned for not less than one Stamps required nor more than five years: Provided, That every brewer, who where liquor is sells fermented liquor at retail at the brewery or other place atrata to be where the same is made, shall affix and cancel the proper stamp kept of quantity or stamps upon the hogsheads, barrels, kegs, or other vessels in made of same to which the same is contained, and shall keep an account of the assessor monthly. quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same may have been contained, and shall make a report thereof, verified byoath, monthly to the assessor, and forward a duplicate of the may same to the collector of the district: And provided further, liquors of their That brewers may remove malt liquors of their own manufacture to a place of stor- from their breweries or other places of manufacture to a wareage within the house or other place of storage occupied by them within the same quantities of not district in quantities of not less than six barrels in ore vessel less than six bar- without affixing the proper stamp or stamps, but shall affix the ing stamps. Same Same upon such liquor when sold or removed from such warehouse when liquor is sold or other place of storage. But when the manufacturer of any ale or removed from or porter manufactures the same in one collection district, and owns, occupies, or hires a depot or warehouse for the storage and Where the man- sale of such ale or porter in another collection district, he may, &c., manufactures without affixing the stamps on the casks at the brewery, as herein district and has a provided for, remove or transport, or cause to be removed or transdepot for storage ported, said ale or porter, in quantities not less than one hundred same in another barrels at a time, under a permit from the collector of the district collection district. wherein said ale or porter is manufactured, to said depot or warehouse, but to no other place, under such rules and regulations as the Commissioner of Internal Revenue may prescribe, and thereafter the manufacturer of the ale or porter so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said ale or porter had been manufactured in his district: Liquor soured or And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the stamp or stamps required. such place of stor age. ufacturer of beer, the same in one and sale of the damaged. 13 July, 1866, § 56. moving or defacing stamps. 153. That every person, other than the purchaser or owner of Penalty for re- any fermented liquor, or person acting on his behalf, or as his agent, who shall intentionally remove or deface the stamp affixed upon the hogshead, barrel, keg, or other vessel, in which the same may be contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom. drawing liquor for per stamps have 154. That every person who shall withdraw any fermented 13 July, 1866, § 58. liquor from any hogshead, barrel, keg, or other vessel upon which Penalty for withthe proper stamp or stamps shall not have been affixed, for the pur- the purpose of botpose of bottling the same, or who shall carry on, or attempt to tling, where procarry on, the business of bottling fermented liquor in any brewery not been affixed. or other place in which fermented liquor is made, or upon any premises having communication with such brewery or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture. 155. That the ownership or possession by any person of any fermented liquor after its sale or removal from brewery or warehouse, or other place where it was made, upon which the tax required shall not have been paid, shall render the same liable to seizure wherever found, and to forfeiture; and that the want of the proper stamp or stamps upon any hogshead, barrel, keg, or other vessel in which fermented liquor may be contained after its sale or removal from the brewery where the same was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the non-payment thereof. 156. That so much of this act as changes the existing law relating to distilled spirits and fermented liquors shall take effect from and after the first day of September, eighteen hundred and sixty-six. VI.-PROPERTY AND INCOME. 1. PROPERTY.-SCHEDULE A. 157. That there shall be levied, annually, on every carriage, gold watch, and billiard table, and on all gold or silver plate, the tax or sums of money set down in figures against the same, respectively, or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing, or keeping the same on the first day in May, in each year, and the same shall be and remain a lien thereon until paid. Carriage, phæton, carryall, rockaway, or other like carriage, and any On gold watches, composed wholly or in part of gold or gilt, kept for On plate, of gold, kept for use, per ounce troy, fifty cents 13 July, 1866, § 57. Liquor liable to seizure and for feiture after sale or removal if tax has not been paid. that tax has not been paid. What is notice 3 13 July, 1866, § 61. Mar., 1865, §1. relating to distille 1 When changes spirits and fermented liquors take effect. 30 June, 1864, § 100 13 July, 1866, § 9. Annual tax on carriages, &c. Carriages, &c. 10 00 Gold watches. 1 00 2.00 10 00 Billiard tables. Vide § ―, ante. Plate of gold. Plate of silver. Proviso. 30 June, 1864, § 116 3 March, 1865, § 1. Income tax to be assessed annu ally upon every every citizen there sources of income taxable. Tax of 5 per cent. over $600 and not over $5,000. cent. on excess of $5,000. Like tax on the United States. deducted from tax come. 2. INCOME. 158. That there shall be levied, collected, and paid annually, person in the U. upon the annual gains, profits, and income of every person residing States, and upon in the United States, or of any citizen of the United States residing of residing abroad. abroad, whether derived from any kind of property, rents, interests, Enumeration of 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 duty of five per centum on the excess over six hundred dollars and not exceeding five thousand dollars, Tax of 10 per and a duty of ten per centum on the excess over five thousand dollars. And a like tax shall be levied, collected, and paid annually, 13 July, 1866, § 9. upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing other income in without the United States not citizens thereof. And in ascertaining Tax withheld by the income of any person liable to an income tax, the amount of banks, &c., to be income received from institutions whose officers, as required by upon whole in- law, withhold a per centum of the dividends made by such institutions and pay the same to the Commissioner of Internal Revenue, or other officer authorized to receive the same, shall be included; and the amount so withheld shall be deducted from the tax which otherwise would be assessed upon such person. And the duty herein provided for shall be assessed, collected, and paid upon the gains, profits, and income for the year ending the thirty-first Income from day of December next preceding the time for levying, collecting, notes, bonds, and and paying said duty: Provided, That income derived from inUnited States to terest upon notes, bonds, and other securities of the United States, be included. and also all premiums upon gold and coupons, shall be included in tion of $600 from estimating incomes under this section: Provided further, That single family, un- only one deduction of six hundred dollars shall be made from the less separate in- aggregate incomes of all the members of any family, composed of from separate es- parents and minor children, or husband and wife: And provided Profit and loss further, That net profits realized by sales of real estate purchased on sales of real es- within the year, for which income is estimated, shall be chargeable sold within as income; and losses on sales of real estate purchased within the year to be included year, for which income is estimated, shall be deducted from the income of such year. securities of the But one deduc the income of a come is derived tate or labor. tate purchased and the in estimating in come. 30 June, 1864, § 117. come, taxes asses deducted. lic officers in ex deducted. Also, rent paid for homestead. 159. That in estimating the annual gains, profits, and income of 3 March, 1865, §1. any person, all national, State, county, and municipal taxes, paid In estimating in- within the year shall be deducted from the gains, profits, or insed and paid to be come of the person who has actually paid the same, whether owner, Salaries and tenant, or mortgagor; also the salary or pay received for services payments to pub- in the civil, military, naval, or other service of the United States, cess of $600 to be including senators, representatives, and delegates in Congress, above the rate of six hundred dollars per annum; also the amount paid by any person for the rent of the homestead used or occupied by himself or his family, and 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, shall not be included and assessed as Excess of inter- part of the income of such person. In estimating the annual gains, amount of interest profits, or income of any person, the interest received or accrued it is collectale, upon all notes, bonds, and mortgages, or other forms of indebtedwhether collected ness bearing interest, whether paid or not, if good and collectable, less the interest paid by or due from said person, shall be included from gains by pur- and assessed as part of the income of such person for each year; property, live and also all income or gains derived from the purchase and sale est receivable over paid to be taxed, if or not. Income derived chase, and sale of tural products sold cles on hand and aforesaid. year come tax, whether Payments for brances on prop income is derived, exceeding the av years. permanent im The pay of em who receive less by fees, to be added to Manner of col missioner, under of stocks or other property, real or personal, and of live stock, and stock, and agricul the amount of live stock, sugar, wool, butter, cheese, pork, beef, subject to tax. mutton, or other meats, hay and grain, or other vegetable or other Excluding artiproductions, being the growth or produce of the estate of such per- not sold during the son sold, not including any part thereof unsold or on hand during calendar the year next preceding the thirty-first of December, until the Profits of compasame shall be sold, shall be included and assessed as part of the nies subject to inincome of such person for each year, and his share of the gains divided or not. and profits of all companies, whether incorporated or partnership, rents, labor, and inshall be included in estimating the annual gains, profits, or income terest upon incumof any person entitled to the same, whether divided or otherwise. erty from which In estimating deductions from income, as aforesaid, when any per- to be deducted. son rents buildings, lands, or other property, or hires labor to cul- Also payments tivate land, or to conduct any other business from which such for repairs, not income is actually derived, or pays interest upon any actual in- erage of last five cumbrance thereon, the amount actually paid for such rent, labor, No deduction or interest shall be deducted; and also the amount paid out for for new buildings, usual or ordinary repairs, not exceeding the average paid out for provements, bet such purposes for the preceding five years, shall be deducted, but ferments, &c. no deduction shall be made for any amount paid out for new ployés of the U. S. buildings, permanent improvements, or betterments, made to in- than $600 per year, crease the value of any property or estate: Provided, That in or who are paid cases where the salary or other compensation paid to any person other income. in the employment or service of the United States shall not exceed lection to be prethe rate of six hundred dollars per annum, or shall be by fees, or scribed by Comuncertain or irregular in the amount, or in the time during which direction of Secrethe same shall have accrued or been earned, such salary or other tary of Treasury.. compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid, in such manner as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may prescribe. 160. That it shall be the duty of all persons of lawful age 3 March, 1865, § 1. to make and render a list or return, in such form and manner as All persons of may be prescribed by the Commissioner of Internal Revenue, to lawful age to make the assistant assessor of the district in which they reside, of the return of income amount of their income, gains, and profits, as aforesaid; and all sessor. Guardians, trusguardians and trustees, whether as executors, administrators, or in tees, &c., required any other fiduciary capacity, shall make and render a list or re- to make return. turn, as aforesaid, to the assistant assessor of the district in which such guardian or trustee resides, of the amount of income, gains, and profits of any minor or person for whom they act as guardian or trustee; and the assistant assessor shall require every list or return to be verified by the oath or affirmation of the party render- verified by oath. ing 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 person, guardian, or trustee 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, and his books and accounts, or any other evidence, and to add twenty-five per centum as a penalty to the amount of the duty 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 duty ascertained to be due, the duty and the additions 30 June, 1864, § 118 declaration under oath, thereto as penalty to be assessed and collected in the manner provided for in other cases of wilful neglect or refusal to render a list Party may make or return, or of rendering a false and fraudulent return: Provided, That any party, in his or her own behalf, or as guardian or trustee, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Commis sioner of Internal Revenue, that he or she, or his or her ward or beneficiary, was not possessed of an income of six hundred dollars, liable to be assessed according to the provisions of this act; or may declare that he or she has been assessed and paid an income duty elsewhere in the same year, under authority of the United States, upon his or her 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 duty in 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 annual income liable to be assessed; but such oaths and evidence shall not be considered as to be conclusive. conclusive of the facts, and no deductions claimed in such cases shall be made or allowed until approved by the assistant assessor. Right of appeal Any person feeling aggrieved by the decision of the assistant asHis decision final sessor in such cases, may appeal to the assessor of the district, unless reversed by 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. Declaration not to assessor. Commissioner. 30 June, 1864, § 119 3 March, 1865, § 1. 161. That the taxes on incomes herein imposed shall be levied 13 July, 1866, § 9. on the first day of May, and be due and payable on or before the thirtieth day of June, in each year, until and including the year eighteen hundred and seventy, and no longer; and to Income tax, when 觏 to be levied. When payable. Unpaid within any sum or sums annually due and unpaid after the thirtieth of mand, penalty of added. Except in cases ceased or insolvent persons. 10 March, 1866, $1. of banks, trust ny, ten days after de- June, as aforesaid, and for ten days after notice and demand 10 per cent. to be thereof by the collector, there shall be levied, in addition thereto, the sum of ten per centum on the amount of duties unpaid, as a of estates of de- penalty, except from the estates of deceased or insolvent persons. 162. That there shall be levied and collected a tax of five per 30 June, 1864, § 120 centum on all dividends in scrip or money thereafter declared due, 3 March, 1865, §1. wherever and whenever the same shall be payable, to stock13 July, 1866, § 9. holders, policy holders, or depositors or parties whatsoever, inDuty of 5 per cluding non-residents, whether citizens or aliens, as part of the cent. on dividends earnings, income, or gains of any bank, trust company, savings companies, savings institution, and of any fire, marine, life, inland insurance compaeither stock or mutual, under whatever name or style known or called, in the United States or Territories, whether specially inadditions to sur- corporated or existing under general laws, and on all undistributed plus or contingent sums, or sums made or added during the year to their surplus or contingent funds; and said banks, trust companies, savings inheld from all pay- stitutions, and insurance companies shall pay the said tax, and are ments on account hereby authorized to deduct and withhold from all payments made of such dividends. on account of any dividends or sums of money that may be due and payable as aforesaid the said tax of five per centum. And a Return to be list or return shall be made and rendered to the assessor or assistwithin 10 days af- ant assessor on or before the tenth day of the month following ter dividend is pay that in which any dividends or sums of money become due or payable as aforesaid; and said list or return shall contain a true and institutions, and funds. Duty to be with made to assessor |