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5 MS! 'TIUO DAU.WATIOAli UCVVIILIOAJI Is published srrryarternpp nJBptiAtjt except ti) bj W. J. Muitiqh ft Oo., and li fornlahsd to our subscribers (bj csrrlers) t 10 cents per week. "Mail subscribers,, IJ.W, per aunts (ISM tor six taonths, Mid ll.SI for three raontta,tn Tarlably In aitanee. Single copies, Tnau Cm. lorrioiiL. LAWS pF Tllie."ufllTJSD a.TA.TKfs', hlBJ at th. Pint B.aal.naf th. Thirty Eighth Gongreu Pernio No. J48.) An act to provide Internal revenue to support tie Government, to pay Inlerut on tbo pnb. Uc debt, and for other purposes. tOonthniei BKOKnt. Bee. 99. Ami It UfurOut tnaciti, That ill broken, ind bankers doing bnslnees a broken, ahall be object to pay the followlnt; duties and ratea of duty upon toe lalea of nerehandlie, produce, gold and direr bullion, foreign ex change, nncurrent money, promlieory notci, atockt, bonda, or other eecurlllea h herein after mentioned, and ahall be anbjeet to all the provisions, -where toot Inapplicable thereto, for the returns, assessment, collection of tbo du." tlea, and llena and penaltlea aa are preacrlbed for the periona, Anna, companies, or corpora tlona, owning or possessing, or hating the management or railroads, steamboats, and ferry-boale, that la to esy i Upon all saloa of mercnanuso, produce, or otner goods, one eighth of one per centumi upon all ulca and contract! for sales of atocka and bonda, one twentieth of one per centum on the par value thereofi and of gold and tllror bullion tend coin, foreign exchango, promissory notci, or other aecurltlet, one twentieth of one per cen- Inm n Ida nw.if r,t nut. .la ..! all WW WM UU MUVUW. VI UVU fUl. UU VI .11 contracts for inch aalea i ProMUd; That any person, Arm, or company, not being licensed . uruicr, or Danacr, or wnoicsaio or rciau dealer, who ahall soil or offer to sell any to(T chandlie, produce, or gold and allrer bullion iurviju rxcuiDKe, uacorrcm money, promis sory notes, atocka, bonds, or other accnrltlHi not bonk fide at the time hla own nronertrj and actually on hand, shall be liable, in addition to aii ovner penalties protiaea in sucn cases, to pay fifty per centum In addition to the fore going duties and rates of dutr. Bee. 100. Ailt Ufutthernuutei, That thcro iiwi u lovieu annually, on erory carriage. Vafhl Millard t.t.1. nlrlW.tV .!.. fc.5. or other musical Instruments, and on all rold and allrer plate the several duties or auma of money aet down In figures against the same respectively, or otherwise spcclUcd and set forth in schedule A, hereto annexed, to be faia Djmo person or persona owning, possess, ng, or keeping the same on tbo tint Monday of May la each year, and the aama ahall be and remain a Hen thereon until paid. SCUEDULE A. Carriage, gig, chaise, phjeton, wagon, buggy wagon, carryall, roeka way, or other like car riage, and any coach, hackney coach, omul bua, or four-wheeled carriage, the body of which rests upon springe of any description, which may may be kept for use, for hire, or for passengers, and which ahall not be used exclusively In husbandry or for tbetrans- fiortatlon of merchandise, valued at arty dol are and not exceeding one hundred dollars, Including harnesa used therewith-each one dollar . . (t oo Carriages of like description, valued at above one hundred dollars and not above two hundred dollars, each, two dollars.-.! ,, ,,... 9 00 Carrlagca of like description, valued at above two hundred dollara and not above three hundred dollaracacb, three dollars 3 00 Carrlagca of Ukedescrlptlon, valued above threohundred dollara and not above llvo hundred dollara, each, six dollars . ... S 00 Carriages of like description, valued at above Ave hundred dollars, each, ten dollars . 10 00 On gold watches, composed wholly or In part of gold or gilt, kept for use, valned at one hundred dollars or less. each. one dollar . . .. .. 1 00 un gold valence, composed wholly or In part of gold or tilt, kepi for use, rained at aoove one Hundred dollara. each, tiro dollars 100 On pianofortes, organs, melodious, or parlor musical Instruments, kept for use, not Including those placed In churches or public edifices, rained at not leaa than one hundred dollars and not abore two hundred dollars, each. two dollars . ... 3 00 When Tftlued at abore two hundred dol lars and not aboro four hundred dollars, each, four dollars 4. 00 When valned above four hundred dollars, each, six dollars ... . . 0 00 On yachts, pleasure or racing boats, by salt or steam, measuring by custom house measurement ten tons or less. each, fire dollara .,, .... . & 00 Exceeding ten and not exceeding twenty tons, each.tea dollars 10 00 Exceeding twenty and not exceeding forty tons, each, tiventy.flvedolUr,.,,,, ..33 00 Exceeding forty and not exceeding eighty tons, each, flfly dollars 60 00 Exceeding eighty and not exceeding one hundred and ten tons. each, seventy fire dollars ,t 73 00 Exceeding one hundred and ton tons, each, oue hundred dollars 100 00 Billiard tables kept for use, ten dollars 10 00 Provided, That billiard tables kept for hire, and upon which a license tax has been Imposed, shall not be required to pay the tax on billiard tables kept for use aa aforesaid, anything herein to the contrary notwithstanding. On plate, of gold, kept for use, per ounce troy, fifty cents. . . . . 60 On plate, of silver, kept for use, per ounce troy, flvo cents . . .. 60 Provided, That sllTer spoons or plate of sil ver used by one family to an amount not ex ceeding forty ounces as aforesaid, belonging to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such and not kept for usej also, all premiums awarded as a token of merit by any agricultural society, corporation, or association of persons, for any purpose whatever, shall be exempt from duty. flLA.UGUTJ.IlKD CATTLV, SWIKB), AMD BMIP. flee. 101. And be it further enacted, That there ahall be paid by any person, firm, company, or agent or employee thereof, the following du ties or taxes, that Is to sayi On all cattle and calves exceeding three months old, slaughtered, except when slaugh tered for the hides and tallow exclusively, forty cents per head. On all cattle and calves under three months old, slaughtered, Sto cents per head. On all swine slaughtered, ten cents per head. On all sheep and lambs slaughtered, five cents per head; UiYtn-dfJ, That cattle, not exceeding llvo In number, and calves, swine, sheep, and lambs, not exceeding In all twenty In number, slaugh tered by any person for his or hor own con sumption, in any one year, shall bo exempt from dutyi and all sheep slaughtered for the pelts shall pay two cents only per head. flee. 103 And be it further enacted, That on and after the date on which this act shall take effect, any person or persons, firms, or com panics, or agonta or employees thereof, who ' ahall slaughter for sale, any cattle, calves, sheep, lambs, or swine, or who shall bo the occupant of any building or promises iu which such cattle, eheop, or swine shall be elaugh tered, any cattle, calvi,eJaep, lambs, or iieine, shall be required to make aud render a lilt within ten davs after tbo first dav of each and every month to tho assistant assessor of the aiairict wnerotbo slaughtering is cone, stating the number of cattle, calves, if anv. the num ber of swine, If any. and the number of sheep aud lambs, if any, slaughtered, aa aforesaid, with the several ratea of duty as fixed therein In this act, together with the whole amount thereof, which list shall have annexed thereto a declaration T)f sail Doraon or nersons. acrents or employees thereof, as aforesaid, under oath or affirm stlon, in such manner and form as may be prescribed by the Com ml sit oner of In ternal Revenna. that tbo aame la true and cor rect, and shall, within the time and In tho manner prescribed for tho payment of dutiea on manufactures, pay tho full amount of duties i 7l E r? wum vol. rv:- accruing thereon, as aforciald, to the collector or deputy collector or me aisinct, as aiorcsajai and In case of default In making the return or payment of the duties, as aforesaid, the assess ment ana collection snsu pe mage as in me pro Visions of this act required, and In case of fraud or,. evsaloa, tho party offending, shall forfeit andpay apeniUy oTtcndoTUra pcrhead for any cattle, c sires, swine, sheep, or lambs so sUnghterod upon which the duty Is fraudulent ly withheld, evaded, or attempted to be evaded i and tho Commissioner of Internal' Revenue msy proscribe inch further rules and regula tions ai bo may deem tuccssary for ascertain ing the. correct number of cattle, calves, swine, sheep, and lamb liable to be taxed under the provisions of this act. BAIUIOADI, 8TIUJDOATI, TXRRT'KOITS, AUD BBtWE. 8ojC.103. iIiur.Arrrrwcf'J,ThatBrery porson, firm, company, or corporation owning or; possessing or having the career manage ment of anv railroad, cabal, steamboat, ship, barge, canal boati or other vctiel.or any stago coach or other t chicle engsged or employed in the business of tfnuiportlng passengers or property for hire, or In trail portion: tho mall a pf the Uclled fltatos, or any canal, the water of which II used for mining purposes, shall be subject to and pay a duty of two and one half per centum upon the gross receipts of such railroad, canal, steamboat, ship, barge, canal boat, or other vessel, or such stage coach or other vehicle i lrovidedt That the duty hereby imposed shall not be charges upon receipts for the transportation of persons or property, or mails, between the United States and any foreign portj and any person or persons, firms, cbmpanlcs, or corporations, owning, possess ing, or having the care or management of any toil road, ferry, or bridge, authorized by law to receive toll for the transit of passengers, beasts, carriages, teams, and freight of any bridge, shall he subject to and pay a duty of mreo per centum on me grosa amount or an their receipts of every description. Dot when the gross receipts of any each bridge or toll road shall not exceed the amount necessarily expended to keep such bridge or road in re pair, no tax shall be Imposed on such receipts t iYovfdVif, That all such persons, companies, knd corporations shall have the right to add the dutv or tax Imposed hcrebv to their ratea of fare whenever their liability thereto may commence, any limitations Mhlch may exist oy law or oy agreement witn any person or company which may have paid or be liable to pay suca isro .o mo contrary noiwunsianaing. KXrHZSB GJMFASIEB. Bee XOi. And be it further endeted. That anv person, firm, company, or corporation carry ing on or doing aa express business, shall be subject to and pay a duty of three per centum cm the gross amount of all the receipts of such express dubious. usunAxca compaluks, Sec. 103. AAd be U further enacted That there shall be levied, collected, and paid a dutv of one and a half of one per centum upon tho gross receipt oi preaiuma, or assessments ior Insurance from loss or dsmage by fire or by the perils of 'the sea, made by every Insurance company, whether inland or marine or fire In surance company, and by every association or Individual engaged In the buttness of Insurance against loss or damage by fire or by the peril of the scat and by every person, firm, company, or corporation, who shall Issue tickets or con tracts or insurance against injury to persons hlle traveling by landorwateri and a like duty ahall bo paid by the agent of any foreign Insurance company having an ofllco or doing business within tho United States and that In the account or return to bo rendered, they shall slate the amount Insured, renewed, or contin ued, the groaa amount of premiums received and assessments collected, and the duties bv law accruing thereon for the quarter then next proccaiug. rASSPOKTB, Bee. 100. And le it further enacted. That for every passport Issued from the oflleeof the Secretary of State, there shall be paid the sum of five dollars) which amount may be paid to any couoctor appointea nnaer tms act, ana uis receipt therefor shall be forwarded with tho application for such passport to the ofice of tne secretary oi dibio, or any agent appoiuicu by him, to be transmitted to the Commissioner of Internsl Revenue, thcro to bo charged to the account of such collector. And the collectors shall account for all moneys received for pass ports In the manner hereinbefore provided, and a like amount shall bo paid for every pass port Issued by any minister or consul of tho United States, who shall account therefor to the treasury. TELIQltirH COMPANIES, Sec 107. And be it further enacted. That anv person, firm, company, or corporation owning or posscsiing or paving the care or manage ment of any telegraphic line by which tele zraDhlc dlspatehesormesssges are received or iransmuiea. snail ue auoject to ana pays uaty or are per cenmm on tne gross amount oi an raceipta oi sucn person, urm, company, or cor poraiion. TUXATSBS, OriBAK, CIBCCBES, AKD HU8BLMS. Bee. 103. .ltd te it further enaeiea, mat any person, firm, or corporation, or the manager or ae-ent thereof, ownlntr. conducting, or having the care or management of any theatre, opera, circus, museum, or otner puonc exniuuion oi dramatic or operatic representations, plays, Eorformances, musical entertain meots, feats of oreemanshlp, acrobatic sports, or other show a which are opened to the public for pay, but not Including occasional concerts, school exhibi tions, lectures, or exhibitions of works of art, shall be subject to and pay a duty of two pir centum on tho gross amount of all receipts derived by such person, firm, company, or corporation from such representations, plays, performances, exhibitions, shows, or musical entertainments. See. 109. And be Ufurltur enacted, Thst any person, firm, company, or corporation ownlug or possessing, or having the care or manage ment of any railroad, canal, steamboat, ship, barge, canal boat, or other vessel, or any ferry, toll road or bridge, aa enumerated and described In section one hundred and tiro three of this act; or carrying on or doing an express busi ness) or engaged In the business of insurance, as herelnbeforo described) or owning or hav ing the care and management of any telegraph line, or owning, possessing, leasing, or having the control or management of any circus, theatre, opera, or museum, shaU.wlthfu twenty daya alter tho end of each and every month, make a list or return in duplicate to tho assistant assessor of the dUtrlct, stating the gross amount of their receipts, respectively, for the month next preceding, which return shall be verified by the oath or afllrmatlon of such owner, possessor, manager, agent, or other proper olheer, In tho manner aud form to be prescribed from time to time by the Com missioner of Internal ltevenuet and shall also pay to the collector the full amount of duties which have accrued on such receipts for tho month aforesaid. And la case of neglect or refusal to make said lists or return for the space of ten days after auch return should have been made as aforesaid, the assessor or assist ant assessor shall procoed to estimate tho amount recti ved and tho duties payable theroon, and shall add thereto ten per centum as herein before provided In other cases of dellnquencv to make return for purposes of assessment) and for the purpose of making such assessment, or of ascertaining the correctness of any auch return, tho books of any such person, firm, company or corporation shall be subject to tho Inspection of tho assessor or assistant assusor on bis demand or request therefor. And in case of neglect or refusal to pay the duties, with tbo addition aforesaid, when the same have been ascertained, for tbo apace of ten daya after tho same shall have becomo payablo, the i owner, possessor, or person having the man- airemect as aiurusaiu, nan n&v. in aaQLiiou. ten per centum on tho amount of such duties aud addition, and fer any attempt knowingly to evado tho payment of such duties, the said owner, possessor, or pernon having tho core or management as aforesaid, shall bo liable to pay a penalty of one thousand dollars for every such attempt, to be recovered as j-rovlded in OToflttttitl ttombltctttt. WASHINGTON, D, C this act for the recovery of penalties And all provisions of this act In relation to Hens and collections by dtstrsint, not Incompatible Here with, shall apply to this lection and the objects therein embraced. BAVXa AUD BAN XI NO. Sec, 110. And be it further enacted, Thatlhora shall be levied, collected, and paid a duty of one twenty-fourth of one per centum each month upon the average amount of tho depoalta of money, aunjcct to payment oy cnoca; or or a it, or represented by certificates of deposit or otherwise, whether payable on demand or at some future day, with any person, bank, Asso ciation, company or corporation engaged In the business of banking) and a duty of one twenty-fourth of one per centum each month as aforesaid, upon tho average amount of the capital of any bank, association, company, or corporation, or person engaged lathe business of banking beyond the .amount Invcated la United BUtc bonds; and a duty of one twelfth of ono per centum each month, upon the average amount of circulation Issued by any bank, association, 'corporation, company, or person, Including as circulation all certified check and all notes and other obligations cal culated or Intended to circulate 'or to be used as money, but not Including that In tho vault or the bank, or redeemed and un deposit for said bank) and an additional duty of one sixth of ono per centum, each month, upon the average amount of such clrcnlatlon, Issued as aforesaid, beyond tho amount of ninety per centum of the capital or any such bank, asso ciation, corporation, company, or person, and upon; any amount of such clrcnlatlon beyond tbo averago amount of the circulation that had been Issued aa aforesaid by any auch bank, as aoclatlon, corporation, company, or person, for the six months prcceedlng the first day of July, eighteen hundred and sixty-four. And on the flrit Monday of August next, and of each month thereafter, a Into and accurate re turn of the amount of clrcnlatlon, of deposit and of capital as aforesaid for the previous moath shall be made and road "red In duplicate by each of such banks, associations, corpora tions, companies, or persons to the assessor of the district In which any such hank, associa tion, corporation, or company may be located, or in which such person may relde, with a declaration annexed thereto, and the oath or affirmation of such person, or of the president or cashier of such bank, association, corpora tion or company, In such form and manner as msy be prescribed by the Commissioner of In ternal Uovcnuo that the same contains a true and faithful statement of the amount of clrcu lstlon, deposits, aud capital as afore ai J, sub ject to duty aa aforesaid, and (hall transmit tho dupllcato of said return to the Commis sioner of Internal Revenue, and within twenty days thereafter, shall pay to the aald Commla sloncr of Internal Revenue the duties herein before prescribed upon the said amount of cir culation, of deposits and of capital as afore said, and for any tefusal or neglect to make or to render such return and payment as afore said, and such bank, association, corporation, company, or person ao In default shall bo sub ject to and pay a penally of two hundred dol lars, beside the additional penalty and for- leunrcs in other case provided In this aoti and tho amount of circulation, deposit and capital, as aforesaid, in default of the proper return shsll be cj limited by the assessor r assistant assessor of tho district as aforesaid, upon the best Information he can obtain i and every such penalty, together with the dutfee as aforesaid, may bo recovered for the use of the United States in any court of competent Juris diction. And In the case of banks with branches, tho duty herein provided for shall be Imposed upon tho circulation of each branch, severally, and the amount of capital of each branch shall be considered to bo the amount allotted to such brancbi and so much of an act entitled ' An act to provide ways and means jor tue support or tne uovernment," approved March three, eighteen hundred and slxty-tbroo, as imposes any tax on banks, their circulation, capital, or aeposits, otner man is herein provided, is nerouy repealed i rrot iaea, That this section shall not apply to associa tions which are taxed under and by virtoe of tho act " to provldo a national currency, se cured by a pledge of United States bonds, and to provide ior too circulation ana rracmpuon thereofi" nor to any savings bank having no capital stock, and whoso business Is confined to receiving deposit and loanlne the same on Iot6est for tho benefit of the depositors only, and which do no other business of banklntr t And provided, fuHha , That any back ceasing to Issue notes for circulation, end which shall deposit In tho Treasury of the United Stales, In lawful money, the amount of Its outstanding circulation, to be redeemed at par, nnder such regulations as iuo secretary oi tne .treasury may prescrlbo, shall bo exempt from any tax upon such circulation. LOTTJ.MXB. Sec. 111. And be It further enacted, That every Individual partnership, firm, and association, being proprietors, manogcrs, or agents of lot teries, snail pay a tax ox nvo per centum on the gross amount of the receipts from tho eald business) and all person making such sale shall, within ten days after the first day of each and cverv month, mako and render a list or ro- torn in dupllcato to tbo assistant assessor of the gross amount of such sales, made aa afore said, wuu tne amount oi uuty waica nas ac crued or should accrue thereon i which list sha'l have annexed thereto a declaration, under oalh or afllrmatlon, In such form and signed by such officer, agent, or dark, as may bo pro serlbcd by tho Commissioner of Internal Reve nue, mat tuo same is true buq correct, ana mat the said proprietor, mansecrs. and aconta shall, on or before the twentieth day of each and every month, as aiorcsaia, pay tne collec tor or deputy collector of lh.o proper district tue amount oi mo uuty or tax a aioresaia. And In default of making fuch lists or returns, and all other persons making such sales, shall ue sunject to ana pay a ptuaiiy oi one tuou sand dollars, besides tho additions, penalties, and forfeiture In other cases provided) and the eald proprietors, managers, and agents shall, In default of paving the said duly or tax at the time herein required, bo subject to and pay a penally of ono thousand dollars, or be imprisoned not exceeding ono year. In all casea of delinquency In making said list, re turn, or pajmeut, me assessments ana collec tions shall oe made In the manner prescribed In tho provisions of this act in relation to man ufactures, articles, and products! Provided. That the managers of any sanitary fair, or of any charitable, uenovoient. or religious asso ciation, may apply to tho collector of the dis trict audprcent to him proof that the proceeds of any contemplated lottery, rattle, or gift en terDrlso will bu aDDiled to the relief of sick and wounded soldiers, or to some other charitable use, aud thereupon tho Commissioner shall grant a permit to bold such lottery, rafile, or gift enterprise, and the said sanitary fair, or charitable or benevolent association shall be exempt from ail charge, whether from tax or license, in respect to sucn lottery, ram, flft enterprise: rrovtded.furt'ur, That nothing a this see lion contained shall bo construed to legalize any lottery, SeC. iU. And be it farther enacted, That each lottery tic Wot or certificate supplementary thereto shall be legibly stamped at the time of sale with tho name of the vendor and tho date of such sale, under a penally of flfly dollars, to bu paid by the vendor of each lottery ticket or ceriiucate supplementary merew auiu wuu out bLlnir first stamped as aforesaid. Sec. 11J. And be father enacted, That in ad dition to alt other penalties and forfeiture now Imposed by law for the evasion of license feea or other taxes uoon the lottery business, any person who shall hereafter ssll or dispose of any lottery tickets or certificate supplementary thereto, or any device In the nature thereof, without having Aral duly obtalnod a license, as hereinbefore mentioned, shall Incur a pen alt r of five hundred dollars for each and every such olfencci and any person who shall purchsse. obtain, or receive any lottery ticket, or any policy of numbers, tokens, certificate, wager, or device, representing or Intended to represent a lottery ticket or fractional part thereof, Irom WEDNESDAY EVENING, AUGUST ft), 18G4. any person not havlnsr a lleensa td deal In lot tery tickets, as provided, by flaw, may recover from such person of whom tho aamt was pur chased, obtained, or received, at any time wi.Dia lores year tnereaitcr, oeioro any court of competent Jurisdiction, a -Turn equal to twice the amount paid or the same, with J rut inrxBTinunrra. Sec. 114. And be it further enacted, That there Shall het letted. nlIavlAi. and fultL hv in nr. Ion or persons, firm, or company, publishing an ucwepipcr, magazine, review, or otner literary, scientific, Or news publication Issued Ptrlodlcallr. on the rroa receipt for all ul. vcrtlscments, or all matters far the Insertion of which In ssld newspsper or other publication. as aforesaid, or in extras, supplements, thefts. or fly-leaves accompanying the same, pay Is required or received, a duty of three per centum) and the person or persons, firm or company, owning, posseaalnir. or bavins the cart or man agement of any and every such nowspsper or omor ruuiication, as aiorcsaia, snoji mace a Hit or return on the first day of Jan nary, April, July, and October of each year, containing the gross amount of receipts as afbrpaald, and tho amount of dultea which have accrued thereon, and render theaame In duplicate to tbo assistant assessor of tho district where such newspaper, rosgszlne, review, or other literary or new pub lication Is or tnsv bepubllihedt whteh Hat or return shall have annexed a declaration, nnder oatu or auirmation, to no maae according lo the manner and form which may be from time to tlmo prescribed by the Commissioner of In ternal Revenue, of the owner, poisossor, or person having the care or management of such newspaper, magaxlne, review, or other publi cation as aforcsstd, thst tho ssmo Is true and correct) and shall alio, quarterly, within ten dajs after the tlmo of making' Bald list or re turn, pay to tho collector or deputy collector of tho district tho full amount of aald duties. And In case of neglect or refusal to comply with any oftbeprovliloni contained Inihl section, or to mako and render said list or return, for the spaco of Un days after tho time when said ustor remrn ougm io have been made, aa aforesaid, the assistant assessors of thq re spective district i ha 11 procoed to eUraate the duties a heretofore provided In other cases of delinquency) and la cbbq of neglect or refusal to pay the duties aa aforesaid, for tho spaco of ten day after said duties become duo and pay able, and have been demanded, said owner, possessor, ior parson or persons having the care or management of said newspapers, or publications, as aforesaid, shall pay, fu addi tion thereto, a penalty of ten per centum on the amount due. And in caie of fraud or evasion, whereby the revenuo is attempted to be de frauded, or the duty withheld, said owners, possessors, or person, or persona having the care or management of said newspapers or other publications a aforesaid, shall forfeit and pay a penalty of one thousand dollars for each offence, or for any sum fraudulently un accounted ior. Ana an provisions tn this act lu relation to returns, additions, penalties, forfeitures, lien. Assessments, aud collection. not Incompatible herewith shall apply to this section ana tne odjoci nerein emDracodi I'ro tided. That In all cases where the rate or price of advertising Is fixed by anylaw of the United States. Btatcor Territory.lt shall be lawful for the comoanv. person r person, publishinr aaia aareruaemvnii, to aaa mtautyor tax imposed by this act to the price of said adver tisements, any law to the contrary notwith standing) and that the receipt for advertise .1 ."-. .- i. .. . . . ment to me amount oi six nunarca aouar annually, by any pwaonor persons, firm, or companv puMUhlnK any newspsper. maga zine, review, or other lllerarv. scientific, or news publication, Issued periodically, shsll be exempt irora auiji ana jirorueajitrincr, mat all newspapers whsse average circulation does not exceed twomoasana copies au De ex erupted from all taxca for advertisements. Sec. 115. Ami be it further enacted. That whenever by this act any license, duty, or tax of any description has been Imposed on any person or corporate body, or property of any person, or Incorporated or unincorporated company, naviog more taan one piace or Dull ness, It shall bo lawful for tho CominUsloner of Internal Revenue to prescribe snd determine in what district saen tax snau do assessed and collected, and to what officer thereof the official notice required in that bohalf shall be given, and of whom payment of such tax shsll be do mandod' rrovtdtd. That all taxes on manufac ture, manufacturing companies, and menu- fact urine corporations, shall bo assessed, and the tax collected In the district within which tho place of manufacture Is located, unless otherwise, provided. 110OXK. Bee. 110. And bt it furt'.t mc(. That there ibll bo levied, collected, and paid annu ally upon the annual gains, profit, or Income of every person residing In the Unltod Statts, or or anv citizen oi tne unitca oiatc resiaing abroad, whether derived from any kind of property,: renin, luicrwie, uiviucuu, salaries, vocation, carried on in the United State or elsowhere, or from any other source whatever, except as nercinaitcr menuonea, n sucn an nual gains, profits, or income, exceed tho sum of six hundred dollars, a duty of five per centum on the excess over six hundred dollara and not exceeding five thousand dollars) aud a duty or iCTcn and one half of one per centum Per an num on tho excess ever five thousand dollirs, and not execcuing ten tnousana aouars) ana a duty of ten per centum on tbo exec over ten thousand dollars. And the duty herein pro vided for shall be assessed, collected, and paid upon the gains, profits, or Income for tho j car ending mo tuiny un. uay ui isecemuer ncxi, preceding the time for levying, collecting, and navies said dotyi Provided, That Income de rived from Interest upon notes, bonds, and otbor securities of the United State shall be Included In estimating Incomes under thl sec tion) Provided, That only one deduction of six hundred dollars shall be made from tbo aggro irate incomes of all the members at anv family composed of parents and minor children, or nuauanaanawiie, Bscct m rues wnero sucu seDarate income ahall be derived from the sep arate and Individual estate, gains, or labor of the wife or child; And provided, furticr, That net profit realized by aalea of real eatatu pur chased within the year for which Income Is es timated, shall be chargeable aa income, and losses on sales of real estate purchased within tho year, for which income la estimated, shall be deducted irom toe mi-owo oi aucn year. Sec. 117. Atd be it further enacted, That In CBUUlBUUg VUO uuui &iud, jrtuuvt), U( iii COm 0 of any person, all national, State, and municipal taxes, other than the national In como Ux, lawfully assessed within the year upon the properly or source of income of any person, aa aforesaid, from which said annual gains, profits, or income is or should be de rived, snau oo ueuuviGu, m uumoa to six hand rod dollars, from tho gains profits, or lu- come of the person who has actually paid the same, whether owner, tenant, or mortgagor) bIbo the salarv or pay received for services in the civil, military, naval, or other service of the United States, Including senators, repre sentatives, and delegates In Congress, aboe the rato of sir nuuared aouars per annum) ana there shall also bo deducted the income derived from dividends on share in the capital atock or any uanic, trust company, savioga lusllia tlon, Insurance, railroad, canal, turnpike. canal navigation, or slackwater company, uud the Interest on any bonds or other evidences of Indebtedness of any such corporation or com pany, which shall have been assessed and the tax paid, as hereinafter provided) also the amount paid by any person for rent of the homestead used or occupied by him, elf or bis family, and the rental value of any homestead used or occupied by any person or by his fam ily. In his own rlcht or in tliarlLTktof hlawlfu. shall not bo Included and assuasod aa part ol the Income of such person. In eetimatlug the annnal gains, profits, or income of any person, the Interest over and abovo tho amount of In terest paid upon all note, bonds, and mort- f;sgcs, or other forms of Indebtedness, bearing nterest. whether due and paid or not. If good and collectable, shall be Include-1 and assessed a part of the Income of such person for each year) and also all Income or gains derived from the purchase and sale of stocks or other property, real or personal, Dd the Increased valutrof live stock, whether sold or on hand, and the amount of sugar, wool, butter, cheese, pork, beer, mutton, br other moat, hay and grain, or other vegetable or other productions of the estate of such person sold, not including any part thereof nniold or on hand during the year next preceding the thirty first of Decem ber, ahall be Included and aasesscd a part of tho Income of inch person for each year, and the gslns and profit of all companies, whether Incorporated or partnership, other than the companlea specified la thl section, ahall be Includei in estimating the annual gain, profits, or Income of any person entitled to the same, whether divided or otherwise. In eatimiMntr deductions from Income, aa aforesaid, when any person rents buildings, lands, or other property, or hires labor to carry on land, or to conduct any other bualncs from which such Income la actually derived, or paya Interest upon any actual Incumbrance thereon, the mount actually paia ior sucn rent, isoor, or Interest, shall be deductedi and also the amount paia out ior usual or ordinary repairs, not ex ctwuiug me ayeragopaia ous-ror bucu purposes tjrtp ttlA nasArfaflsflnni S4vaa asai ak.1l tiak f a.1 a. a .1 but no deduction shall be made for any amount paid out for new buildings, permanent Im provement, or oeitormsnts, maae to increase tho value of any property or estate: Proiided, That In case where tho salary or other com pensation paia to any person in me employ ment or service of th United Statca, shall not exceed the rate of six hundred dollars per an num, or shall be by fees, or uncertain or Irregu lar In the amount or Ia the time during which the same shall have accrued or been earned, snch salary or other compensation ahall be In cluded In estimating tho annual gain, profits, or Income of the person to whom the same sball have been paid, in such raannir as the Commissioner of Internal Revenue, under tho direetlon of tire Secretary of tho Treasury, may prescribe. Sec. US. And be U further enacted. That It shall be the duty of all persons of lawful age, and all guardians and trustee, whether such trusters are so bv virtue of their office as ex ecutors, administrators, or In other fiduciary capacity, to make a lit or return nnder oath or afllrmatlon. In such form and manner a may be preacrlbed by the Commluloncr of In ternal Revenue, to the assistant assessor of the district In which he reside, of the amount of ma or ner income, or me income or such minors or persons as may be held In trust as aforesaid, according to the requirement here- inoeiore mentioned, stating tno sources irom hleh said lncoino is derived, whether from any kind of property, or the purchase and ssle of property; rents, Interest, dividends, salaries, or from any profession, trade, employment, or vocation, or otherwise. And in case of neglect or refusal to mako such return, the assessor or assistant assessor snau assess ma amount oi his or her income, and the duty thereon, In the same manner as Is provided for In other esse of neglect and retinal to furntah lists or re turns in the provisions of this act, where not otherwise Incompatible; aud tho assistant as sessor may Increase tho amount of the list or return, or of any party making such return. If ooBnsu do sstisaea tusi mo same is nnaer statcdi ProildiL That anYparty. In hla or her own behallfor as guardian or trustee, as aforesaid, shall bo permitted to declare, under oath or afllrmatlon, tho form and manner of wnicn snau do preecrwea oy tueuommiasioaer of Internal Revenue, that he or the was not possessed of an Income of six hundred dollars, liable to be assessed according to the provis ions of this act, or may declare that he or she has been assessed elsewhere In tho same year for, ana ha paid an income duty, under au thority of the United States, and ahall there nnon be exempt from Income dutv In said dis trict) or, If the Hat or return of any party shall have been Increased bv the assistant assessor. in manner as aforesaid, such party may bo permitted to declare, -under oath or affirma tion, the amount of annual income, or tho amount held In trust, as aforesaid, liable to bo assessed, and the same, so declared, shall be received by such assistant assessor as truo, and a tho sum upon which duties are to he asBcaaea anu conccteu, except mat toe deduc tion claimed In auch case shall not bo made or allowed until approved by the assistant as sessor. But any person feeling aggrieved by the decision of tbo aislstant assessor In such cases, may appeal to tbo assessor of the dis trict, and his decision thereon shall be final) and the form, time, and manner of proceed logs shall be subject to rule, and regulation to bo prescribed by the Commissioner of In ternal Revenue. Sec. 110. And be ttfutthti cnntcd, That the duties on Incomes herein Imposed shsll be levied on tbo first day of May, and be da and payable on or bafore the thirtieth day of Juno, In tip), vcir. until and Including the vear eighteen hundred and seventy, and no longer) and to any sum or sums annually due and unpaid for thirty days after the thirtieth of June, as aforesaid, and for ten days after demand thereof by tho collector, there shall be levied In addition thereto tho sum of ten per centum on the amount of duties unpaid, as a penally, except from the estates of deceased and Insolv ent nersons. And if anv Person liable to pay such duty shall neglect or refuse to pay the same, after such demand, tho amount due shall be a Hen in favor of the United Statca from the tlmo it was duo until paid, with the Interest, nenalLlcs. and costs that mavaccruo In addition thereto, upon all tho property and rights to property ueiooging to sucn peraou) bdu ia default of the payment of ssld duty aforesaid, said lien msy be enforced by distraint upon such properly, rignis to property, aiock. securities, and evidences of debt, ty whomso ever holdcnj and for this purpose the collector, aficr demands duly given as aforesaid, shall issue a warrant, lu form and manner to be prescribed by the Commissioner of Internal Revenue, under the directions of tho Secretary of the Treasury, and by virtuo of such warrant tiiM-A miv lis levied on auch Property, rights to property, stocks, securities, and evldcncea of debt, a further sum, to be fixed and stated In such warrant, over and abore tbo said annual duty, interest, and penalty tor non payment, sutUclent for the fees, coats, and expenses of such levy- And In all case of sale, as afore said. tUecertiucaieoi bucuhio uy muvuuutur snail vest In the purchaser all right, title, and interest of such delinquent In aud to such property, whether ihe property bo real or per sonal) and where the subject or ssle shall be stocks, the certificate of ssld sale shall tro lawful authority and notice to the proper cor poraiion, company, or association, to record tho samcou tho books or records, tn the same manner as if transferred or assigned by the person or parly holding the samo, to Issue new certificates of stock therefor In lieu of any m-iffini.1 or Prior certificate, which shall be void whether canceled or not. And said cer- iirtoata of aald ol the collector, where tho sub ject of sale shall be securities or other evidences of debt, shall bo good and valid receipts to the nsHAn tiniiitnnr tliiinamfi. ma aialnut anvDcraon utl mvt uwmmd -i n- holding, or claiming to hold, possession of such securities or oiucr ov.ucuvc ui uau. BeC. 1U. Ma ve It juiirur tnwtwu, iu there shall be levied nd collected a duty of five per ceutum on all dividends in atrip or money thereafter declared duo, and whenever tho samo shall bo payable, to stockholders, policy holders, or depositors, as part of tho earnings, income, ur b"1" w u -" s,.u company, saviuga tuiutUMuu, auu ui BUj uiv, marin if.. Inland. Insurance company, timer atock or mutual, uuder whatever name or style known or called, in mo unitea mates or icr ritorles, whether specially Incorporated or ex Utlnir nnder ireuaral laws, and OU all uudls trlbntcd sums, or sums made or added during tho year to their surplus or contingent funds) ana ssia lanita, uu cuujjjuuicb, aavniK ' illations, and Insurance companies shall pay tho said duty, and aro hereby authorized to do- duct ana witunoia irom ail p&ymcniB inauu uu account of anv dividends or sums of money thst may be duo and payable as aforesaid, tbo said duty of five centum. And a list or return NO. 218. shall be made and rendered to the assessor or assistant assessor In duplicate. nA nn.r..t,i list or return shall be transmitted, and the duty paid to the Commissioner of Internal Revenue within thirty days after, the time when any dividends orsurnS of money become duo or payable as aforesaid! and said list or return shall contain a truo and faithful account of the amount or duties aa aforesaid! and there shall be annexed thereto a aMtttnn r th rmi. dent, cashier, or treasurer of the bank, (rust vuuij.u;, BBTiDgtj institution, or insurance Company. Under Oath nr fTtr-mllnn In fnrm and manner as may be prescribed by the Cora uiiiuucr vi initren it even uef mac ine same contains a trne and faithful account of the antics as aioreeaid. And forany default In the making or rendering of such list or return, with such declaration annexed, th hank, trmt company, savings Institution, or Insurance company, maktnsr such default, ahall rnrMi penalty the sum of onelhonsand dollars) and iu i.u ut auj uciauu in mating or rendering said list or return, or of any default tn the pay ment Of tho duty as renulred. or anvprt them. of, the assessment and collection of the duty and penalty shall be in accordance with tho f:eneral provision oflawtn other case ofnc ect and refusal! Provided, That the duty upon the dividends of lifts Insurance companies shall not be deemed due or to be collected until such dividends shall be payable by such companies, nor sball the Portion of Premiums returned bv mutual life Insurance companies to their policy holders be considered as dividends or profits under this act. Sec. 121. And be it further enacted, Thst any bank legally autkorUed to Issue notes a cir culation which shall neglect or omit to mako dividends or additions to Its surplus or con tingent fund aa ofle-n as onco In six month. ahall make a list or return In duplicate, nnder jam ui- BUarmauou oi tue president or casbier, to the assessor or assistant assessor of tho dis trict In wbleh it is located, on tho flnt Av nf January and July In each year, or within thirty day thereafter, of the amount of profits which havo accrued or been earned and received by ssld bank during the six months next pre ceding said first days of January and July) and shall prcaent one of said lists or returns and pay to mo collector oi me aiiinct a duly or five per centum on aueh pro flu j and In case of uciftuit iu maun bucu uat or return ana pay ment within the thirty days as aforesaid, hll be subject to the provisions of tho foregoing section of this act. Provided. Tht when anv dividend I made which Includes any part of tho surplus or contingent fund of any bank, trust compam. aavlncs Institution, lmurancu or railroad company, which has been assessed and the duty paid thereon, the amount of duty bu laiu ou iat portion oi iue aurpius or con tingent fund msy be deducted from tho duty on inch dividend. Sec. 123. And be U further enacted. That any railroad, canal, turnpike, canal navigation, or slackwater compaoy Indebted for any money for which bonds or other evidence of Indebted ness havo boon Issued, payable In ono or more years after date, upon which iotercat is stipu lated to bo paid, or coupons representing the inicrist. or any sucn company mat may nave declared anv dividend in scrip, or money due or payablo to its stockholders, as part of the earnings, profits, income, or gains of such compsny. and all profits of such company car ried to tho account of any fund, or used for construction, shall be subject to and pay a duty I ui uvo pur cumuiu va iuo muum u. tvii bucu i luitioo., uc cuuyuuai, uiiiucuui, ui ,iruii. wnentver tne same snau oe payaoiet ana saia companies are hereby authorized to deduct anawuunoia irom an payments, on account or any Interest, or coupons and dlvUcud due aud payable aa Aforesaid, the duty of five per cent um, auu iua payment oi iuo nuiuuu.ui aaia duty ao deducted from the interest, or coupons, or dividends, and certified bv the president or treasurer oi said company, suaii aiscnarge saia company irom mat amount oi toe dividend, or Interest, or coupon, on the bonds or other evi dences of their Indebtedness so held by any person or party whatever, except Vihero said companies may havo contracted otherwise. And a Ust or return shall be made and rendered to the assessor or assistant assessor In dupll cato, and ono or said lists or returns shall be transmitted and the duty paid to the Com m la sloner of Internal Revenuo within thirty davs after the tlmo when said Interest, coupons, or aiviaona uecome ane ana pavaDio. auu as often aa every six month! and said list or re turn snau contain a trne aud raitnrui account of tho amount of the duty, and there sbsll be annexed tncreio a declaration or me president or treasurer of the compaoy, under oath or af firmation, In form and manner as may be pro Bcribeaoytuo uommissioncr oi internal iiev enue, that the same contalcs a true and faithful account of said duty. And for any default lo making or rendering such list or return, with tho declaration annexed, or of the payment of the dJty as aforesaid, the company msklng such default shall forfeit as a penally tho snm of one thousand dollars, and la caso of any default In making or rendering said list or re turn, or or tue payment oi tne duty, or any part thereof, as a foresaid, the asicssmeut and col lection of tho duty and penalty lhall be made according to the pro villous of law In other esse of nogloct or refusal. Bee. U3. Ana oe u juruter enacui, mat there shall bo levied, collected, and paid on all salaries of officers, or pay m out for services to persons In tho civil, military, naval, or other employment or sen lee of tho United States, Includlnir Bens tors and Representatives and Delegates In Congress, when exceeding tho ram oi six nuuarca aouars pir annum, a ouij of five Per centum ou tho excess abov e the said six hundred dollar) and It shall bo tho duty of n iiivmaater. and all disbursing oinccrs. uu Jer tho aavornment of tho Uiillcd blate or in tbo employ thereof, when making any pay ments to oiHcura and persous a afortsild, or upon settling and adjusting tho accounts of such t Ulcer a and persons, to deduct and with hold the aforesaid duty of llvo pur centum, and shall, at tho same time, make a certificate statin the name of the officer or person from whom such deduction was made, and the amount thereof, which tJiall be transmitted to the oiii ce oi me ejommisitoncroi iuwrnai ney. enue. and entered ss part of the Internal da tleij una tuo pay-roii, reeeipis, or account oi officers or persons paying sucu uuty, as aioru said, shall be mado to exhibit the fuel or such pavmeut. And it shall be tho duty of tho sev eral Auditor of the Treasury Department. when auditing tho accounts of any paymaster or diaoursinic oiucer. or wnen seuiioi; or aa- Justing the account of auy such oliker, to ro qurro evidence tuai mo umns or niea men tlonod In this section have bteu deducted aud paid over to the Commissioner of Internal Rev euuei Pt oi .rtVJ, That payments of prlzo money shall bo regarded as income irom salaries, ana tho duty thereon shall be adjusted and collect ed In like manner. LEO 1 01 E tf AMD DI3THU13 Tl I 8UAHBJ OT I'Xn- SOKAL FUOrSltTY. Sec. Ui. And be it further cnaittd. That any person or persons having lu charge or trust, as administrators, executors, or trustees, any Kga clee or distributive shares arising fromler sonal properly, where tuo wnoio auiouui ui such personal property, as aforesaid, ahall ex ceed the sum of one thoussnd dollars In actual value, passing, after thopaiiaifeoi tnta act, harirain. a ale or nIil. mado or intended to take 11IILU VI UVbU. KIIUSl etltfct In possession or enjoyment after the death of the grautor or bargainor, to any per son or pcraoua, or to any body or bodies poll tic or corporate, iiiuua. ue ubiiurwiau, auan oo, and hereby are, made subject to a duty or tax, to be paid to the United Slate, as follows, that is to nyi First. hero tho person or persona untitled to any bencilclsl interest In such property shall ha the lineal issue or llnoal ancoator. 1 rother or lister, lo tho person who died possessed nf auch property, aa a for Maid, at tliti ratO nf One dollar for each and every hundred dollars of mo cicar vaiuo oi aucn inter pi hi -m pi"i crt) . .M'sflTS rK JtoT-ui'.r,'. ofj th. ,uo.. o, ,M Pi...... .r m .p.. . BUlo or Territory, or any jursoiial iirmiorty or "?''' J"' ,, . ,..,. , w, Inlorosl therein. iransIUaJ by du-d, grant. ? '"""' L C".T ' " pti0ir,a gqniwam UATKI OP ADVERTISING. One square, three days" . 2.00 One square, four day "", . MO One iqnare, six days i. , , ggg Every other day advertisements, 60 per cent. additional. Twice a week, 75 per cat additional. Eight Ilnce or lesa constitute a square. Advertisement should be handed In by 13 o'clock, m., - Eccond. Where the person orpersous entitled to any beneficial Interest in auch property shall be a desccndntofa brother or tlaterof the person who died possessed, as aforessld, at the rate or two dollars for each and trtry hundred d0f of the dsarTalue ofaehi Interest, t T. Where the person cr person entitled fo ay bfueflcjil IntereA lBuili ptofrtrttall be a brother or sitter or the father or mother, or a descendaaxof abfoiber or sister of the fetber or mother, of the person who died pos scsscd, as aforcald, at tho rato of four dollars Tor each and .every hundred dollartfor the clear value or auch Interest. Fourth. Where ;the parson or persons entitled to any benoflclal Intsrestla such property shall bo a brother or sister of the grand rather or grandmother, or a descendantof the brother or sister of the grandfather or grandmother, of the Person who died DuaeAaed at fr.....i,r . tho rata of Ave dollara for each and every hun dred dollars of the clear value or such Interest. Fifth. Ahcro the person or persons entitled to an j beneficial Interest In such property shsll be In any other derrrio of collateral couisn gtilntty than Is hereinbefore stated, or shall be a strasger In blood to the person who died possessed, a aforesaid, or shall be a body poll tic or corporate, at the rate of six dollars for each and every hundred dollar or the clear value or aueh Interest! ProrUd, That all lega cies or property passing by will, or by the laws ofanyfitateor Territory, to liuabandor wife vi iuv (raou woo aioa pOBsessea, as aroreasid, shall be exempt from tax or duty. Bee. 125. And be it further tnaelL That the tax or duty arbrcaald shsll bo a Hen and charge upon tho property of every person who may uia aiorcaaia, ior twenty years, or un til tho samo shall, within that period, bo fully paM to and discharged by the United Slates, and 'every xftcntor, administrator, ortruetce, before payment and distribution to tho lega toca or any parties entitled to beneficial inter- est there! i, sbsll pay to the collector or deputy collector or I be district or which the deceased person waaa resident, the amount or the duty ur isi. imuuou upoLBiicu legacy or aiairiDUiire share, and shall also make, and render to the asicsaoror atilatsnt assessor of the said dU trlct a schedule, Hit, or afatoment. In dupli cate, of the amount of auch legacy or distribu tive hare, together with the amouut of duty which ha accrued or ahall accrue theroon, verified by his oath or afllrmatlon, lo be ad ministered and certified thereon by some magis trate or otllcer having lawful power to admin liter such oalbs, In such form and manner as may be prescribed by tho Commissioner of In Unlit Revenue, which schedule, list, or state ment shall contain the name of each and and every person entitled lo any beneficial In tercut therein, together with the clear value of inch interest, tho duplicate or whteh schedule. Hat, or statement shad bo by htm immediately delivered, and the Ux thereon Paid lo such collector) and upon such payment aud delivery of such schedule, Hat, or statement, aid col lector or aepuiy collector bush grant to aun person paying such duty or tax a receipt or re ceipts for the same In dupJeate, widen shall oo prepared as Hereinafter provided, aucn, re cell t or receipts, duly slimed and delivered br such collector or deputy collector, shall be sufilcleot evidence to entitle such executor, ad li In lat rat jr. Or trustee, to bo credited aud allowed such payment by e ay tribunal whlofa, by the law of any State or Territory, Is, or may b , empowered to decide upon aud Buttle iuo ecoani oi iccaiori anu umiuuiTftturav And In case auch exocutor. administrator. lruil.ee, shall refuse or neglect lo pay the afore sild duty or tax to the collector or deputy col lie tor, as aforsld, within the tlmo hereinbe fore provided, or ahall neglect or refuse to deliver to aald collector or deputy collector tho duplicate of the achudule, list, or statement of such legacies, properly, or personal estate, un der oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legscies, properly, or persoual estate, under oath, as aforesaid, or shall deliver tu said assessor or assistant aaiesior a false schedule or statement of such legacies, prop erty, br personal estate, or give thy namea and relationship of the persons entitled to beneficial Interests therein untruly, or sball not truly aud correctly sot forth and state therein the clear value of such bcneilctal Interest, or where not administration upon such proporty or personal estate shall have been granted or allowed under existing laws, the assistant assessor shall make ont such lists and valuation as In other cues of neglect or refusal, and shall aisei the duty thereon) and the collector ahall commcuco appropriate proceed inin before any court of the United States, in the name of the United 8taUf against such person or persons ai msy hsre tho actual or constructive custody or pot eaton or such property or personal estate, or any part thereof, and shall subject such properiy or personal esiaie, or any portion oi Iho same, to be sold upon the Judgment or de cre-euf such court, and from the proceeds of inch sale tho amount of such tax or dutv. to- gelhcr with all costs anl expense of every description to be allowM by such court, shall do urst paia, and tue oaiance, u aoy,uepositoa according to the order of such court, to be paid under Its direction to Bach person orpersous as shall establish titlu to the same, The deed or deeds, or any proper conveyance or auch property or personal estate, or auy portion thereof, so sold under such Judgment or de crte, exceuted by the officer lawfully charged with carrying tho same Into effect, shsll vest In the purchaser thereof all tho title of the de Unguent to the property or personal estate sold under and by virtue ol snch Judgment or de cree and shall urUaso every other portion of such property or j craonal estate from the Hen or charge theroon cm a ted by this act. And every periou or persons who sliatl have In hi possession, tliartTf or custody, any record, tile, or paper coutalnlng or supposed to con tain any Information concerning such property or personal estate, as aforesaid, passing from anv person who may dlo, aa alorcaald, ahall exhibit the same at the request of the assessor or aeslsiaol assessor of tho district, and to any Uw officer of the United States, In the pr fotnianco of his duty under this aet, hla deputy or agent, who may desire to examine tbeiamo. nd If any such person, ha vine in his posse Mop, charge, or custody, and f any) such roe ords. files, or pipers, shall refuse or neglect to exhibit the samu on reiiest, as aforesaid, ho shall forfeit and py the sum of fire hundred dollars Proiided, Thatl In all legal cootro veralcs where such daed or title shall be the subject or Judicial luveslleatloo tho reeltal in said deed shall bo prima ftelo cvldeuce of LU truth, and that the requirements or the law hid beeu complied with by ihe officer of the Oov trument T be Continued, n F n O 1 X Ij IOIAIi, " War DtFAitTMLMr. 1 MJJOTATCtCtaAL'aUlKl, V VNasiumotun, Juoew, lsl j ICUeuUr, No fru 1 civil employe a lnthevailous ilihUr) Oiritit tut UwpoitmButa lu Wa.uIbk'uo, who claim a fwli!4ucaj.d liability tudralt elsewhere than la lit Datliflt of CoiumtU, v.ill luiaift lately ) ro luceeviJeoo ol audi iciMtuc utl liability to th proper eurolllax otucu ol the Dutr lot of U luiubU, and take ilrpi to hav their natuci Assistant A UuUat (Jearrsl r lUUL' 0' A. UcrAKT'UNr.J ADJUTANT GEiU.KL'S Ot K WASiimuioii.MircnlT.ISiH. ) All sn.lleatlons for issres ol abssnos or J r Mission to lilt aihlnstoa must I c .JJHiica t o llajor Oe-l.rsl llsJIsoll, Chlsr of Half. oJ must s,tcityi. UsiBtss rot wiish im jnitatsitM tlif ..wmts.loD T.Itfrsins sj to.ss J tosst to Ik. socicuij i WATOOtUtsJiiJect wUlltsslr.no D m,r of tl,. 'rsrrioi fjp, u.l u Atilitaat AJlutant Gsl atrtckeu trvra tl fit CDrnioicui una iu oruer inai