Page:United States Statutes at Large Volume 12.djvu/499

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 469 receipts of every description. And the owner, possessor, or person or persons having the care and management of any such railroad, steamboat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, within tive days after the end of each and every month, commencing as hereinbefore R¤t¤m¤ tv be mentioned, make a list or return to the assistant assessor of the district made under (mh` within which such owner, possessor, company, or corporation may have his or its place of business, or where any such railroad, steamboat, ferry- boat, or bridge is located or belongs, respectively, stating the gross amount of such receipts for the month next preceding, which return shall be verified by the·oath or affirmation of such owner, possessor, manager, agent, or other proper officer, in the manner and form to be prescribed from time to time by the Commissioner of Internal Revenue, and shall also, monthly, at the time of making such return, pay to the collector or deputy pums "° be collector of the district the full amount of duties which have accrued on pm mommy such receipts for the month aforesaid; and in case of neglect or refusal Penalty for to make said lists or return for the space of five days after such return ”€€l€°*· should be made as aforesaid, the assessor or assistant assessor shall proceed to estimate the amount received and the duties payable thereon, as hereinbefore provided in other cases of delinquency to make return for purposes of assessment; and for the purpose of making such assessment, or of ascertaining the correctness of any such return, the books of any such person, 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 as aforesaid when the same have been ascertained as aforesaid, for the space of dve days after the same shall have become payable, the owner, possessor, or person having the management as aforesaid, shall pay, in addition, five per centum on the amount of such duties ; and for any attempt knowingly to ev§°5ea3)g,"IQ°;nt? evade the payment of such duties, the said owner, possessor, or person having the care or management as aforesaid, shall be liable to pay a penalty of one thousand dollars for every such attempt, to be recovered as provided in this act for the recovery of penalties; and all provisions Liang dg_ of this act in relation to liens and collections by distraint not incompatible traint, dec. herewith, shall apply to this section and the objects therein embraced: Provided, That all such persons, companies, and corporations s all have TM may bs the right to add the duty or tax imposed hereby to their rates of fare g§§?d tO mm °{ 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. RAILROAD BONDS. Sec. 81. And be it further enacted, That on and after the first day of Railroad bonds. July, eighteen hundred and sixty-two, any person or persons owning or possessing, or having the care or management of any railroad company or railroad corporation, being indebted for any sum or sums of money for which bonds or other evidences of indebtedness have been issued, payable in one or more years after date, upon which interest is, or shall be, stipulated to be paid, or coupons representing the interest shall be or shall have been issued to be paid, and all dividends in scrip or money or sums of money thereafter declared due or payable to stockholders of any railroad company, as part of the earnings, profits, or gains of said companies, shall be Subject to and pay a duty of three per centum on the amount of iall D¤*Y· such interest or coupons or dividends whenever the same shall be paid; and said railroad companies or railroad corporations, or any person or Amount of tax persons owning, possessing, or having the care or management of any rail- *° be W”hh°ldroad company or railroad corporation, are hereby authorized and required to deduct and withhold from all payments made to any person, persons, or party, after the first day of July, as aforesaid, on account of any interest