Page:United States Statutes at Large Volume 12.djvu/502

 472 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. Salaries, &c. SALARIES AND PAY OF OFFICERS AND PERSONS IN passports, THE SERVICE OF THE UNITED STATES, AND PASS. PORTS. SEO. 86. And be it farther enacted, That on and after the first day of August, eighteen hundred and sixty-two, there shall be levied, collected, Salaries. and paid on all salaries of officers, or payments to persons in the civil, military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three per centum on the excess above the said six hundred dollars; and it shall be the duty of all paymasters, and all disbursing officers, under the government of the United States, or in the employ thereof, when making any payments to officers and persons as aforesaid, or upon settling and adjusting the accounts of such officers and persons, to deduct and withhold the aforesaid duty of three per centum, and shall, at the same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties ; and the pay-roll, receipts, or account of officers or persons paying such duty, as aforesaid, shall be made to exhibit the fact of such payment. Passports. Sec. 87. And be it further enacted, That for every passport issued from the office of the Secretary of State, after the thirtieth day of June, eighteen hundred and sixty-two, there shall be paid the sum of three dollars; which amount may be paid to any collector appointed under this act, and his receipt therefor shall be forwarded with the application for such passport to the office of the Secretary of State, or any agent appointed by him. And the collectors shall account for all moneys received for passports in the manner hereinbefore 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. Advertisements. ADVERTISEMENTS. Sec. Sd. And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, 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, 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 accompa- D,,t,._ nying the same, pay is required or received, a duty of three per centum ; and the person or persons, firm or company, owning, possessing, or having the care or management of any and every such newspaper or other pub- Oagetums *****10* lication, as aforesaid, shall make a list or return quarterly, commencing as ' heretofore mentioned, containing the gross amount of receipts as aforesaid, and the amount of duties which have accrued thereon, and render the same to the assistant assessor of the respective districts where such newspaper, magazine, 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, and shall also, quarterly, and at Dunes, when the time of making said list or return, pay to the collector or deputy col- P°5'**bl€· lector of the district, as aforesaid, the full amount of said duties ; and in Penalty for my case of neglect or refusal to comply with any of the provisions contained lm- in this section, or to make and render said list or return, as aforesaid, for