when receipts are of repairs. to the rates of fare. subject to and pay a duty of three per centum on the gross aiaount Not taxable of all their receipts of every description. But when the gross less than expenses receipts of any such bridge or toll road shall not exceed the amount necessarily expended to keep such bridge or road in repair, May add the tax no tax shall be imposed on such receipts: Provided, That all such persons, companies, and corporations shall have the right to add the duty or tax imposed hereby 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 notwithstanding. A tax of three per centum upon EXPRESS COMPANIES. SEC. 104. And be it further enacted, That any person, firm, gross receipts of company, or corporation carrying on or doing an express business, express business. shall be subject to and pay a duty of three per centum on the gross amount of all the receipts of such express business. centum upon the premiums by inland, fire, and companies. To include tick INSURANCE COMPANIES. Tax of 1 per SEC. 105. And be it further enacted, That there shall be levied, gross receipts of collected, and paid a duty of one and a half of one per centum upon the gross receipts of premiums, or assessments for insurance marine insurance from loss or damage by fire or by the perils of the sea, made by every insurance company, whether inland or marine or fire insurance company, and by every association or individual engaged in the business of insurance against loss or damage by fire or by the perils of the sea; and by every person, firm, company, or corporation, who shall issue tickets or contracts of insurance against injury to persons while travelling by land or water; and a like duty shall be paid by the agent of any foreign insurance company having an office or doing business within the United States 1 per cent. and that in the account or return to be rendered, they shall state the amount in the amount insured, renewed, or continued, the gross amount of gross amount of premiums received and assessments collected, and the duties by premiums and the law accruing thereon for the quarter then next preceding. ets and contracts of insurance against injury to persons travelling. Foreign compa nies to pay tax of Returns to state sured, &c., and duties thereon. Passports subject to a tax of $5. any collector. warded to Secre receipt to the Com PASSPORTS. ; SEC. 106. And be it further enacted, That for every passport May be paid to issued from the office of the Secretary of State, there shall be Receipt and ap- paid the sum of five dollars; which amount may be paid to any plication to be for- collector appointed under this act, and his receipt therefor shall tary of State, who be forwarded with the application for such passport to the office is to transmit the of the Secretary of State, or any agent appointed by him, to be missioner of Inter- transmitted to the' Commissioner of Internal Revenue, there to be Moneys to be charged to the account of such collector. And the collectors shall charged to collec- account for all moneys received for passports in the manner hereThe same sum inbefore provided, and a like amount shall be paid for every passto be paid to min- port issued by any minister or consul of the United States, who who are to account shall account therefor to the treasury. nal Revenue. tors. isters and consuls, therefor to the treasury. TELEGRAPH COMPANIES. Tax of five per centum upon the gross receipts of SEC. 107. And be it further enacted, That any person; firm, company, or corporation owning or possessing or having the care or management of any telegraphic line by which telegraphic telegraph compadespatches or messages are received or transmitted, shall be subject to and pay a duty of five per centum on the gross amount of all receipts of such person, firm, company, or corporation. THEATRES, OPERAS, CIRCUSES, AND MUSEUMS. nies. Tax of two per centum upon the and other exhibi SEC. 108. And be it further enacted, That any person, firm, or corporation, or the manager or agent thereof, owning, conducting, gross receipts of or having the care or management of any theatre, opera, circus, theatres, circuses, museum, or other public exhibition of dramatic or operatic repre- tions and shows. sentations, plays, performances, musical entertainments, feats of horsemanship, acrobatic sports, or other shows which are opened to the public for pay, but not including occasional concerts, school exhibitions, lectures, or exhibitions of works of art, shall be subject to and pay a duty of two per centum on the gross amount of all receipts derived by such person, firm, company, or corporation from such representations, plays, performances, exhibitions, shows, or musical entertainments. roads, canals, canal toll-roads, graphs, theatres, returns within SEC. 109. And be it further enacted, That any person, firm Managers of railcompany, or corporation owning or possessing, or having the care steamboats, ships, or management of any railroad, canal, steamboat, ship, barge, canal barges, boats, or other boat, or other vessel, or any ferry, toll-road or bridge, as enume- vessels, ferrated and described in section one hundred and two [three] of this ric bridges, insurance act; or carrying on or doing an express business; or engaged in the companies, telebusiness of insurance, as herein before described; or owning or operas, circuses, having the care and management of any telegraph line, or owning, shows, to make possessing, leasing, or having the control or management of any twenty days after circus, theatre, opera, or museum, shall within twenty days after the end of each the end of each and every month, make a list or return in dupli- sistant assessor, cate to the assistant assessor of the district, stating the gross amount of their receipts, respectively, for the month next prece- the gross receipts ding, which return shall be verified by the oath or affirmation of for the month, and such owner, possessor, manager, agent, or other proper officer, in to be verified by the manner and form to be prescribed from time to time by the Form of return Commissioner of Internal Revenue; and shall also pay to the col- to be prescribed month to the as &c. Return to state oath. be by Commissioner. of the district. In case of neg sessor or assistant mate receipts and lector the full amount of duties which have accrued on such receipts for the month aforesaid. And in case of neglect or refusal to make said lists or return for the space of ten days after such lect or refusal to return should have been made as aforesaid, the assessor or assist- make returns for ant assessor shall proceed to estimate the amount received and the ten days, the asduties payable thereon, and shall add thereto ten per centum as assessor to estiherein before provided in other cases of delinquency to make return taxes, and add ten for purposes of assessment; and for the purpose of making such per cent. assessment, or of ascertaining the correctness of any such return, the books of any such person, firm, company, or corporation shall be subject to the inspection of the assessor or assistant assessor on his demand or request therefor. And in case of neglect or refusal to pay the duties, with the addition aforesaid, when the same have been ascertained, for the space of ten days after the same is neglected or reshall have become payable, the owner, possessor, or person having fused, a penalty the management as aforesaid, shall pay, in addition, ten per centum imposed. tempt knowingly on the amount of such duties and addition; and for any attempt knowingly to evade the payment of such duties, the said owner, A penalty of possessor, or person having the care or management as aforesaid, $1,000 for any at- shall be liable to pay a penalty of one thousand dollars for every to evade the pay such attempt, to be recovered as provided in this act for the reLien and dis- covery of penalties. And all provisions of this act-in relation to traint as in other liens and collections by distraint, not incompatible herewith, shall apply to this section and the objects therein embraced. ment of duties. cases. Monthly tax of one twenty-fourth banks or with any banking. Monthly duty of one twenty-fourth upon the capital banking. Monthly duty cent. upon ave 1-6 of 1 per cent. amount of circula cent. of capital. Additional upon amount of BANKS AND BANKING. SEC. 110. And be it further enacted, That there shall be levied, of one per cent. collected, and paid a duty of one twenty-fourth of one per centum upon deposits in each month upon the average amount of the deposits of money, person engaged in subject to payment by check or draft, or represented by certificates of deposit or otherwise, whether payable on demand or at some future day, with any person, bank, association, company or corof one per cent. poration engaged in the business of banking; and a duty of one of banks and per- twenty-fourth of one per centum each month as aforesaid, upon sons engaged in the average amount of the capital of any bank, association, comAmount invest- pany, or corporation, or person engaged in the business of banking edin United States beyond the amount invested in United States bonds; and a duty bonds exempted. of one-twelfth of one per centum each month, upon the average of 1-12 of 1 per amount of circulation issued by any bank, association, corporation, rage amount of company, or person, including as circulation all certified checks circulation issued and all notes and other obligations calculated or intended to circuby any bank. Additional late or to be used as money, but not including that in the vault of monthly duty of the bank, and redeemed and on deposit for said bank; and an addiupon average tional duty of one-sixth of one per centum, each month, upon the tion beyond 90 per average amount of such circulation, issued as foresaid, beyond the amount of ninety per centum of the capital of any such bank, asmonthly duty of sociation, corporation, company, or person, and upon any amount 1-6 of 1 per cent. of such circulation, beyond the average amount of the circulation circulation beyond that had been issued as aforesaid by any such bank, association, the average for the corporation, company, or person, for the six months preceding the ing July 1, 1864. first day of July, 1864. And on the first Monday of August made on the first next, and of each month thereafter, a true and accurate return of each month to of the amount of circulation, of deposit and of capital as aforesaid for the previous month shall be made and rendered in duplicate by Return to be each of such banks, associations, corporations, companies, or peroath of the presi- sons to the assessor of the district in which any such bank, assodent or cashier in ciation, corporation, or company may be located, or in which such scribed by the person may reside, with a declaration annexed thereto, and the oath or affirmation of such person, or of the president or cashier of such bank, association, corporation or company, in such form and manner as may be prescribed by the Commissioner of Internal Revenue that the same contains a true and faithful statement of the amount of circulation, deposits, and capital as aforesaid, subject to duty as aforesaid, and shall transmit the duplicate of said return to the be Commissioner of Internal Revenue, and within twenty days missioner within thereafter, shall pay to the said Commissioner of Internal Revenue the duties hereinbefore prescribed upon the said amount of circulation, of deposits and of capital as aforesaid, and for any refusal or neglect to make or to render such return and payment as aforesaid, any such bank, association, corporation, company, or person so in default shall be subject to and pay a penalty of two 6 months preced Return to be the assessor of the district. verified by the the form pre commissioner. Duties to paid to the Com 20 days. Penalty for negect. case of neglect. Banks with hundred dollars, besides the additional penalty and forfeitures in other cases provided in this act; and the amount of circulation, Proceedings in deposit and capital, as aforesaid, in default of the proper return shall be estimated by the assessor or assistant assessor of the district as aforesaid, upon the best information he can obtain; and every such penalty, together with the duties as aforesaid, may be recovered for the use of the United States in any court of competent jurisdiction. And in the case of banks with branches, the duty herein provided for shall be imposed upon the circulation of branches. each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch; and so much of an act entitled "An act to provide ways and means for the support of the government," approved March 3, 1863, as imposes any tax on banks, their circulation, capital, or deposits, other than is herein provided, is hereby repealed: Provided, That this section shall not apply to associations which are taxed al banks. under and by virtue of the act "to provide a national currency, secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof;" nor to any savings bank having no capital stock, and whose business is confined to receiv- savings banks. ing deposits and loaning the same on interest for the benefit of the depositors only, and which do no other business of banking: And provided, further, That any bank ceasing to issue notes for circulation, and which shall deposit in the treasury of the United to issue notes for States, in lawful money, the amount of its outstanding circulation, be exempt from to be redeemed at par, under such regulations as the Secretary of tax. the Treasury may prescribe, shall be exempt from any ta upon such circulation. This section not to apply to nation Nor to certain Banks ceasing circulation may LOTTERIES. cent upon the gross receipts of lotteries. gross Returns to be made monthly and assistant assessor of duty. in duplicate to the with the amount mation. SEC. 111. And be it further enacted, That every individual Tax of 5 per partnership, firm, and association, being proprietors, managers, or agents of lotteries, shall pay a tax of five per centum on the amount of the receipts from the said business; and all persons making such sales shall, within ten days after the first day of each and every month, make and render a list or return in duplicate to the assistant assessor of the gross amount of such sales, made as aforesaid, with the amount of duty which has accrued or should accrue thereon; which list shall have annexed thereto a To be verified declaration, under oath or affirmation, in such form and signed by by oath or affirsuch officer, agent, or clerk, as may be prescribed by the Commis- Form of return sioner of Internal Revenue, that the same is true and correct, and to be prescribed by Commissioner. that the said proprietors, managers, and agents shall, on or before the twentieth day of each and every month, as aforesaid, pay the Payment to be collector or deputy collector of the proper district the amount of made to collector the duty or tax as aforesaid. And in default of making such lists 20th day of each or returns, the said proprietors, managers, and agents, and all other "Penalty of $1,000 persons making such sales, shall be subject to and pay a penalty in case of default of one thousand dollars, besides the additions, penalties, and for- addition to erdifeitures in other cases provided; and the said proprietors, man- nary penalties. agers, and agents shall, in default of paying the said duty or tax in case of non-pay. at the time herein required, be subject to and pay a penalty of ment and impris one thousand dollars, or be imprisoned not exceeding one year. ceeding one year. In all cases of delinquency in making said list, return, or pay- In case of delinment, the assessments and collections shall be made in the man- ment and collec on or before the to make lists in Penalty of $1,000 onment not ex quency the assess· as provided in may grant free fairs whose pro plied to the relief tions to be made ner prescribed in the provisions of this act in relation to manufacsections 84 and 85. tures, articles, and products: Provided, That the managers of any Commissioner sanitary fair, or of any charitable, benevolent, or religious assopermits to man- ciation, may apply to the collector of the district and present to agers of certain him proof that the proceeds of any contemplated lottery, raffle, or ceeds are to be ap- gift enterprise will be applied to the relief of sick and wounded of sick and wound- soldiers, or to some other charitable use, and thereupon the Comed soldiers or other missioner shall grant a permit to hold such lottery, raffle, or gift charitable pur- enterprise, and the said sanitary fair, or charitable or benevolent association, shall be exempt from all charge, whether from tax or license, in respect of such lottery, raffle, or gift enterprise: ProLotteries not le- vided, further, That nothing in this section contained shall be construed to legalize any lottery. pose. galized. with name of Lottery tickets SEC. 112. And be it further enacted, That each lottery ticket to be stamped or certificate supplementary thereto shall be legibly stamped at vendor and date the time of sale with the name of the vendor and the date of such Penalty for neg. sale, under a penalty of fifty dollars, to be paid by the vendor of lect of $50. each lottery ticket or certificate supplementary thereto sold without being first stamped as aforesaid. of sale. license subject the Sales without SEC. 113. And be it further enacted, That in addition to all seller to a penalty other penalties and forfeitures now imposed by law for the evasion of $500 additional of license fees or other taxes upon the lottery business, any perto other penalties. son who shall hereafter sell or dispose of any lottery ticket or Purchasers tickets from unli ticket certificate supplementary thereto, or any device in the nature thereof, without having first duly obtained a license, as hereinbefore mentioned, shall incur a penalty of five hundred dollars for of each and every such offence; and any person who shall purchase, censed lottery obtain, or receive any lottery ticket, or any policy of numbers, vendors tokens, certificate, wager, or device, representing or intended to twice the amount represent a lottery ticket or fractional part thereof, from any person not having a license to deal in lottery tickets, as provided by law, may recover from such person of whom the same was purchased, obtained, or received, at any time within three years thereafter, before any court of competent jurisdiction, a sum equal to twice the amount paid for the same, with just and legal costs. 'may recover paid at any time within three years with costs. Tax of 3 per tisements in news &c. managers to make ADVERTISEMENTS. SEC. 114. And be it further enacted, That there shall be levied, cent. upon adver- collected, and paid by any person or persons, firm, or company, papers, magazines, publishing any newspaper, magazine, review, or other literary, scientific, or news publication issued periodically, on the gross receipts for all advertisements, 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 same, Owners and pay is required or received, a duty of three per centum; and the returns quarterly, person or persons, firm or company, owning, possessing, or having giving the gross the care or management of any and every such newspaper or other receipts and du- publication, as aforesaid, shall make a list or return on the first Return to be day of January, April, July, and October of each year, containing ant assessor and the gross amount of receipts as aforesaid, and the amount of duties which have accrued thereon, and render the same in duplicate to the assistant assessor of the district where such newspaper, magazine, review, or other literary or news publication is or may be To be verified published; which list or return shall have annexed a declaration, under oath or affirmation, to be made according to the manner and ties. made to the assist in duplicate. by oath or affirmation. |