to the rates of fare. Proviso. assessed upon such receipts during the month next following any such term: Provided further, That all such persons, companies, May add the tax and corporations shall, until the thirtieth day of April, eighteen hundred and sixty-seven, have the right to add the tax imposed bereby 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. And whenever the addition to any fare shall amount only to the fraction of one cent, any person, or company, liable to the tax of two and a half per centum, may add to such fare one cent, in lieu of such fraction, and such person or company shall keep for sale, at convenient points, tickets in packages of twenty and multiples of twenty, to the price of which, only an amount equal to the revenue tax, shall be added: And provided further, That no tax under the foregoing provisions of this section shall be assessed upon any person, firm, company, or corporation, whose gross receipts do not exceed one thousand dollars per annum: And provided further, That all boats, barges, and flats not used for carrying passengers, pay nor propelled by steam or sails, which are floated or towed by special tax, in lieu tug-boats or horses, and used exclusively for carrying coal, oil, or tonnage tax. minerals, or agricultural products to market, shall be required hereafter, in lieu of enrolment fees or tonnage tax, to pay an annual special tax, for each and every such boat of a capacity exceeding twenty-five tons, and not exceeding one hundred tons, five dollars; and when exceeding one hundred tons, as aforesaid, shall be required to pay ten dollars; and said tax shall be assessed and collected as other special taxes provided for in this act. 75. That the receipts of vessels paying tonnage duty shall not be subject to the tax provided in section one hundred and three of "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, nor by any act amendatory thereof. ** * * * * * * * * 76. That any person, firm, company, or corporation carrying on or doing an 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. મ Certain boats, barges, and flats to an annual of enrolment fees Amendatory tariff act, March 3, 1863, §4. seeipts of tonnage duty exempt Receipts of vespaying from tax. 30 June, 1864, § 104. A tax of three per centum upon gross receipts of express business. 30 June, 1864, § 105. 3 March, 1865, § 1. Tax of 1 per gross receipts of and To include tickets insurance against 77. That there shall be levied, collected, and paid a duty of one and a half of one per centum upon the gross receipts of premiums or assessments for insurance from loss or damage by fire or by the centum upon the perils of the sea, made by every insurance company, whether in- premiums by inland or marine, or fire insurance company, and by every association land, fire, marine insurance or individual engaged in the business of insurance against loss or companies. damage by fire or by the perils of the sea; and by every person, and contracts of 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; and that in the account or return to be rendered, they shall state the amount insured, renewed, or continued, the gross amount of premiums received and assessments collected, and the duties by law accruing thereon. 78. That any person, firm, company, or corporation owning or possessing or having the care or management of any telegraphic line by which telegraphic despatches or messages are received or trans injury to persons travelling. Foreign compa11 per cent. nies to pay tax of Returns to state the amount in sured, &c., and gross amount of premiums and the duties thereon. centum upon the and other exhibi barges, canal sels, ferries, toll nies, telegraphs, make days after the end sor, &c. for the month, and receipts of tele- mitted,shall be subject to and pay a tax of three per centum on the gross graph companies. amount of all receipts of such person, firm, company, or corporation. 30 June, 1864, § 108. 79. That any person, firm, or corporation, or the manager or Tax of two per agent thereof, owning, conducting, or having the care or managegross receipts of ment of any theatre, opera, circus, museum, or other public exhibitheatres, circuses, tion of dramatic or operatic representations, plays, performances, tions and shows. 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. 30 June, 1864, § 109. 80. That any person, firm, company, or corporation owning or 3 March, 1865, § 1. Managers of rail- possessing or having the care or management of any railroad, canal, roads, canals, steamboat, ship, barge, canal-boat, or other vessel, or any ferry, steamboats, ships, toll road, or bridge, as enumerated and described in section one boats, or other ves- hundred and three of this act; or carrying on or doing an express roads, bridges, business ; or engaged in the business of insurance, as herein before insurance compa- described; or owning or having the care and management of any theatres, operas, telegraph line, or owning, possessing, leasing, or having the concircuses, shows, to trol or management of any circus, theatre, opera, or museum, shall, within twenty within twenty days after the end of each and every month, `make of each month to a list or return in duplicate to the assistant assessor of the district, the assistant asses- stating the gross amount of their receipts, respectively, for the Returns to state month next preceding, which return shall be verified by the oath the gross receipts or affirmation of such owner, possessor, manager, agent, or other to be verified by proper officer, in the manner and form to be prescribed from time Form of return to time by the Commissioner of Internal Revenue; and shall also to be prescribed pay to the collector the full amount of duties which have accrued Duties to be paid on such receipts for the month aforesaid. And in case of neglect to collector of the or refusal to make said lists or return for the space of ten days In case of neg- after such return should have been made as aforesaid, the assessor make returns for or assistant assessor shall proceed to estimate the amount received ten days, the as- and the duties payable thereon, and shall add thereto ten per assessor to esti- centum as hereinbefore provided in other cases of delinquency to mate receipts and make return for purposes of assessment; and for the and for the purpose of making such assessment, or of ascertaining the correctness of any Books of owners such return, the books. of any such person, firm, company, or corinspected by asses- poration shall be subject to the inspection of the assessor or assor or assistant assistant assessor on his demand or request therefor. And in case sessor upon deof neglect or refusal to pay the duties, with the addition aforesaid, is neglected or re- when the same have been ascertained, for the space of ten days fused, a penalty of after the same shall have become payable, the owner, possessor, or posed. person having the management as aforesaid, shall pay, in addition, A Penalty of ten per centum on the amount of such duties and addition; and for $1,000 for any attempt knowingly any attempt knowingly to evade the payment of such duties, the to evade the pay said owner, possessor, or person having the care or management as aforesaid, shall be liable to pay a penalty of one thousand dolVide ante § 74. lars for every such attempt, to be recovered as provided in this act Lien and dis- for the recovery of penalties. And all provisions of this act in retraint as in other lation to liens and collections by distraint, not incompatible here30 June, 1864, § 106. with, shall apply to this section and the objects therein embraced. Passports sub- 81. That for every passport issued from the office of the Secretary ject to a tax of $5. of State there shall be paid the sum of five dollars; which amount any collector. may be paid to any collector appointed under this act, and his re oath. by Commissioner. district. lect or refusal to sessor or assistant taxes, and add ten per cent. or managers to be mand. ten per cent. im ment of cases. May be paid to ap is to transmit the receipt to the Com ceipt therefor shall be forwarded with the application for such pass-plication to be forport to the office of the Secretary of State, or any agent appointed warded to Secreby him, to be transmitted to the Commissioner of Internal Revenue, tary of State, who there to be charged to the account of such collector. And the collectors shall account for all moneys received for passports in the manner herein before provided, and a like amount shall be paid for every passport issued by any minister or consul of the United States, who shall account therefor to the treasury. missioner of Inter nal Revenue. Moneys to be charged to collec tors. The same sum to be paid to ministers to account 13 July, 1866, § 9. lotteries. Returns to be made monthly and in duplicate to the assistant assessor of duty. with the amount oath or affirmat'n. To be verified by to Form of return be prescribed by Payment to be made to collector 20th day of each Commissioner, on or before the month. to make lists in 82. That every individual partnership, firm, and association, and consuls, who being proprietors, managers, or agents of lotteries, and all lottery therefor to the ticket dealers, shall pay a tax of five per centum on the gross treasury. amount of the receipts from the said business; and al and alt persons 30 June, 1964, §111. making such sales shall, within ten days after the first day of Tax of five per each and every month, make and render a list or return in dupli- centum upon the cate to the assistant assessor of the gross amount of such sales, gross receipts of made as aforesaid, with the amount of duty which has accrued or should accrue thereon; which list shall have annexed thereto a declaration, under oath or affirmation, in such form and signed by such officer, agent, or clerk, as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and the said proprietors, managers, and agents shall, on or before the twentieth day of each and every month, as aforesaid, pay the collector or deputy collector of the proper district the amount of the duty or tax as aforesaid. And in default of making such lists or returns, the said proprietors, managers, and agents, and all other persons making such sales, shall be subject to and pay a Penalty of $1,000 penalty of one thousand dollars, besides the additions, penalties, in case of default and forfeitures in other cases provided; and the said proprietors, addition to ordimanagers, and agents shall, in default of paying the said duty or Penalty of $1,000 tax at the time herein required, be subject to and pay a penalty of one thousand dollars, or be imprisoned not exceeding one year. In all cases of delinquency in making said list, return, or payment, the assessments and collections shall be made in the manner prescribed in the provisions of this act in relation to manufactures, articles, and products: Provided, That the managers of any sanitary fair, or of any charitable, benevolent, or religious Commissioner association, may apply to the collector of the district and present may grant free to him proof that the proceeds of any contemplated lottery, raffle, gers of certain or gift enterprise will be applied to the relief of sick and wounded fairs whose prosoldiers, or to some other charitable use, and thereupon the Com- plied to the relief missioner shall grant a permit to hold such lottery, raffle, or gift wounded soldiers enterprise, and the said sanitary fair, or charitable or benevolent or other charitable association, shall be exempt from all charge, whether from tax or Lotteries not lelicense, in respect of such lottery, raffle, or gift enterprise: Pro- galized. vided further, That nothing in this section contained shall be construed to legalize any lottery. nary penalties. in ment, and impris ex case of non-payonment not ceeding one year. quency the assess ment and collecprovided in sec In case of delin tions to be made as tions 84 and 85. permits to mana ceeds are to be ap of sick and purpose. Lottery tickets and date of sale. 83. That each lottery ticket or certificate supplementary there- 30 June, 1864, § 112. to shall be legibly stamped at the time of sale with the name of to be stamped with the vendor and the date of such sale, under a penalty of fifty dol- name of vendor lars, to be paid by the vendor of each lottery ticket or certificate Penalty of $50 supplementary thereto sold without being first stamped as aforesaid. for neglect. 84. That, in addition to all other penalties and forfeitures now 30 June, 1864, § 113. imposed by law for the evasion of license fees or other taxes upon Sales without the lottery business, any person who shall hereafter sell or dispose Henler to a penalty of any lottery ticket or certificate supplementary thereto, or any of $500, additional to other penalties. device in the nature thereof, without having first duly obtained a license subject the tickets from unli may recover twice three years with costs. 3 March,1865, § 13. 27 July, 1866. Lottery dealers sessed with penalty of $1,000. Purchasers of license, as hereinbefore mentioned, shall incur a penalty of five huncensed lottery dred dollars for each and every such offence; and any person who ticket vendors shall purchase, obtain, or receive any lottery ticket or any policy of the amount paid numbers, tokens, certificate, wager, or device, representing or inat any time within tended to 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. 85. That all persons and every person who shall engage or be concerned in the business of a lottery dealer without paying neglecting to take the special tax therefor, under such rules and regulations as license to be as shall be prescribed by the Secretary of the Treasury, shall forfeit and pay a penalty of one thousand dollars, to be assessed by the assessor of the proper district and collected as assessed taxes are collected, subject, nevertheless, to the provisions of law relating to erroneous assessments, and shall, on conviction by any court of competent jurisdiction, suffer imprisonment for a period Manager to keep not exceeding a year, at the discretion of the court. And it shall be the duty of all managers and proprietors, and their agents, to keep, or cause to be kept, just and true books of account, wherein all their transactions shall be plainly and legibly set forth, which books of account shall at all reasonable times and hours be subject to the inspection of the assessor, assistant assessor, revenue agent, and inspector of the proper district; and any manager, proprietor, agent, or vendor under this act, who shall refuse or prohibit such inspection of his or their books, as aforesaid, shall pay a penalty of one thousand dollars, or suffer imprisonment for a term not exceeding one year, for every such offence. books. 30 June, 1864, § 114. 13 July, 1866, § 9. Tax of three per cent. upon advertisements in news papers, magazines &c. Owners managers to make giving the gross receipts and duties. Return to be 86. That there shall be levied, collected, and paid by any person or persons, firm, or company publishing any newspaper, magazine, review, or other literary, scientific, or news publication issued periodically or otherwise, or publishing any guide, almanac, catalogue, directory, or any other paper or book, 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, pay is reand quired or received, a duty of three per centum; and the person or returns quarterly, persons, firm, or company owning, possessing, or having the care or management of any and every such newspaper or other publication, as aforesaid, shall make a list or return on the first day of made to the assist- January, April, July, and October of each year, containing the ant assessor, and 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, magazinè, review, or other literary or news publication is or may be published; which list or return shall have annexed a declaration, under oath or affirmation, to be made according to the manner and form which may 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, review, or other publication, as aforesaid, that the same is true and correct; Payment to be and shall also, quarterly, within ten days after the time of making made to collector said list or return, pay to the collector or deputy collector of the district the full amount of said duties. And in case of neglect or in duplicate. To be verified by oath or affirmation. Form to be pre scribed by Commissioner. or deputy within ten days. ties in case of Penalty of ten per cent. in case of neglect or refusal to pay the duties for ten days. tempt to defraud returns, additions,. section. advertising .are refusal to comply with any of the provisions contained in this sec- Assistant assestion, or to make and render said list or return, for the space of ten sor to estimate dudays after the time when said list or return ought to have been neglect or refusal made, as aforesaid, the assistant assessors of the respective districts for ten days. shall proceed to estimate the duties as heretofore provided in other cases of delinquency; and in case of neglect or refusal to pay the duties, as aforesaid, for the space of ten days after said duties become due and payable, and have been demanded, said owner, possessor, or person or persons having the care or management of said newspapers or publications, as aforesaid, shall pay, in addition thereto, a penalty of ten per centum on the amount due. And in In case of atcase of fraud or evasion, whereby the revenue is attempted to be the revenue, a defrauded, or the duty withheld, said owners, possessors, or per- for each offence. penalty of $1,000 son or persons having the care or management of said newspapers or other publications, as aforesaid, shall forfeit and pay a penalty of one thousand dollars for each offence, or for any sum fraudulently unaccounted for. And all provisions in this act in relation to re- General proviturns, additions, penalties, forfeitures, liens, assessments, and col- sions in regard to lection, not incompatible herewith, shall apply to this section and penalties, &c., apthe objects herein embraced: Provided, That in all cases where plicable to this the rate or price of advertising is fixed by any law of the United When prices of States, State, or Territory, it shall be lawful for the company, person or persons publishing said advertisements, to add the duty or tax imposed by this act to the price of said advertisements, any law to the contrary notwithstanding; and that the receipts for advertisements to the amount of six hundred dollars annually, by any person or persons, firm, or company publishing any newspaper, magazine, review, or other literary, scientific or news publication, issued Newspapers periodically, shall be exempt from duty: And provided further, circulation does That all newspapers whose average circulation does not exceed two not exceed 2,000 thousand copies shall be exempted from all taxes for advertisements. from tax. 87. That whenever by this act any license, duty, or tax of any 30 June, 1864, § 115. description has been imposed on any person or corporate body, or property of any person, or incorporated or unincorporated company, than one district. having more than one place of business, it shall be lawful for the Commissioner of Internal Revenue to prescribe and determine in what district such tax shall be assessed and collected, and to what decide. officer thereof the official notices required in that behalf shall be given, and of whom payment of such tax shall be demanded : Provided, That all taxes on manufactures, manufacturing companies, and manufacturing corporations shall be assessed and the tax collected in the district within which the place of manufacture is manufactures. located, unless otherwise provided. V.-MANUFACTURES, MINERALS, AND PRODUCTS. 1. IN GENERAL.-ɑ. EXEMPTIONS. fixed by law, proprietors may add the tax thereto. Receipts to the annually exempt. amount of $600 whose average copies exempt Persons, &c., taxable in more Commissioner to Proviso as to 88. That manual labor schools and colleges shall not be required 13 July, 1866, §18. to pay a manufacturer's or special tax while the proceeds of the Manual labor labor of such institutions are applied exclusively to the support schools and coland maintenance of such institutions. leges exempt. delivering goods 89. That every person, firm, or corporation, who shall have 30 June, 1864, § 97. made any contract prior to the passage of this act, and without Manufacturers, other provision therein for the payment of duties imposed by law under contract enacted subsequent thereto, upon articles to be delivered under such made prior to this contract, is hereby authorized and empowered to add to the price add to the price thereof so much money as will be equivalent to the duty so sub- of such goods so sequently imposed on said articles, and not previously paid by, the equivalent to the vendee, and shall be entitled by virtue hereof to be paid and to sue imposed. act, are allowed to duty subsequently, |