Page:United States Statutes at Large Volume 13.djvu/847

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INDEX. 819 Internal Revenue, (continued.) Internal Revenue, (continued.) penalty for selling without license, 279 duty to be paid in thirty days, 284 persons purchasing from sellers penalty for default in making list, or without License, may recover payment, . . 284 back double the amount within duties on dividends of life insurance three years, 279 _ companies when to be deemed due, . . 284 banks ne lectin to make additions to A S S DVER'NsEMENTS· surplus funds every six months, to duty out receipts for advertisementsliu. ;g;¤g!;n:Eg§¤>; Oath amount of profits 284

?`Y.'T"Tl'.l’?¥’?Ti.`?°l”E?°T?ll`? 280 *0 reg M9 of M ve <=¤¤¤- <>¤

amount of of receipts, exempt pl'0 CS, . . ..·..- : . . . . . Z. . . . . . from duty ________________ _ ____ 280 penalty for default m making list or newspapers,] circulating not over . paying dm-Y> ·········· 284 2000 copies exempt __ _ _ _ 280 railroad, &c., corporations topay duty managers of mwsimpen tdmmgl on amount of interest due on bonds Oath gms! amount of receipts qumu or coupons, dividends or profits, 284 my .. 280 ¤m·>¤¤¤ Of duty may be withduties payable at time of such return,. . 280 h°ld* ‘‘‘°‘‘‘°‘‘‘ J ‘‘‘‘‘‘‘ A84¤ 285 penalty for neglect, fraud, &c.,. 280 p°‘ym°¤I?f duty t° d'S°g}“5$°. ‘F°'3' if returns, &c., are not;] mgde, assistant 280 gg"-Y °m amolmt ° Widen » 285 duty may be added to price of adyertise- mtmxaez Es; gglélgcamt ‘‘‘‘ ‘ ‘‘‘‘‘‘‘‘ ment m cermm °”°s’ 280 duty, when payable, .. 285 INCOME DUTY_ penalty-for default in making re- _ _ _ turns or paying duty, .. 285 duty on annual gams, profits, or mcome, duties on incomes of those in the United if wer $600 - wd not over $5000. 281. States service, . 285 if Over} and mt Over $10 353, gg) amount tp be withheld in paying 285 , l , accoun s,.. 479, 480 payments of prize money to be if over $10 000, ... 281, 479, 480 d df Is 285 OHS mmm; derived from 2gb26d 480 regar e as income rom sa zme , tutes securities ... l, 79, Lmomuzss AND Drsmmurivm Simms or Pmton net prolits of sales of real estate, 281 somu. Pizormzrv. deductions to be made ... 281 479 480 i · $¤g<> {rem ag;-gsm i¤¤<>¤·$¤ ·>F 281 "°$Z.‘i‘&ZE ,E’§;‘i§§f’b§"$€§°0’}g.-E.3($$l§éZ i.m33¤’é’ §§$§‘i4Xe§‘i; 1: Q i J i 1 $1: 1: 281 ¤*‘·°;g*·;*;,¤* ··w¤·*·» *¤ M M- M ggg dividends on shares already assessed, 281 :,,5: 0162:3;; annual gains, how estimated, .. 281 duty 286 annual deductions, how estimated, . 281 duty tg 'ac 286 for what year to be assessed and usr and schedules to be rendered couecteck ‘‘‘‘‘‘‘ ‘’'‘'‘‘‘ ‘ ‘ to assessors, &c., ... 286 p°"°” °° ma 6 mmm ° m°°m°· °‘> penalty for neglect to make lists or tostatewhat,. ...282 payments.-'- ···..'•r.'..286 287 i¤ CM <>*"d¤¤g*=>¤r or ~*··¤¤l· ¤g=¤=· for mss schtauiss , . .. ’ 287

3; 5; S‘;l’:1;m‘“° ’“'“°““t“*“ “°' 282 property tp lzedsoild and applied to 287

. »· ······ · ···· . ···•·· p aymen o u y .. assessor ngay increase amvlmt ¤f1¤¢<>£; 283 mw; of deed of cdnvcyance, . 287 "°°“m° > ‘‘··‘‘‘········‘‘‘‘‘‘ • persons having papers relating to suc- P°;:g:;;““Y make °“th **8 t° ‘“”°u°t °f 288 cession to show them to assessor, 287 r ‘‘•··‘ ‘ ‘‘·····'·‘..,... .27 appeal from assistant assessor to asses- 283 penalty for mfusah 8 S(?!‘·..·.. ..·». SUccESSI0NT0 REALEgTATE_ g$l$?f($$hZlia€Z$?$€ie???l’. IZ {LZ I I I I I I IZ $33 v¤>¤i¤*¤¤s of1w Mime ¤> ·’·¤*i¤= egg; 481 penalty for delay or default in pay- . Sucfmssions to re?} eSmt°’ ' E8?} ’ mem 283 meaning of terms real estaxe, sucamount due to be a lien on property 3i8m" and p°"°° m gg? 288 ¤£°E,L§Yh£ih L‘§‘i~3£2€?§“S?;&;aiat 283 J? "; ¥·¥¥$$¥¥·¥*";m °;?*$$*éé€E**;*·", 288 d 1 J _______ _ _. _________ __ __ 283 what to constitute a *‘ successron, . 88, 481 mprgzsedings in Such case, _____ 283 dunes upon succfssionsédix . 288 certificates of sale by collector, of 283 Prfxgfgs °" ass " g 288 291 fect ot; L ... > ‘‘'‘‘‘‘‘‘‘'‘' * " ’ duty ub dividends in scrip or money .. 288 - on undistributed sums added to sur- _ SUM? DUTIES' _ plus funds, .. :. . 283 laws in forceat timefof passstgeépf thi; co` omtions to pay duty an withhol act to contmue m orce un 1 ugus lapmount from dividend, . 232, 284 1, 1864, .. _ . 291, 481, 482 lists in duplicate to be renderer! assessor after that date, stamp duties to be levied or assistant, . . . 284 and collected upon instrument, &c.,. . 292