Page:United States Statutes at Large Volume 12.djvu/752

 722 THIRTY—SEVENTH CONGRESS. Sess. III. C11. 7 4. 1863. canal, &o., com- this act, any person or persons owning or possessing, or having the care P”'Xl°S·.‘”£“d “l’°“ or management of any canal company or canal navigation or slack·watermw dividends` corporation, or turnpike companies, 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 1s, or shall be, stipulated to he 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 canal navigation, or slack·water or turnpike company, as part of the earnings, profits, or gains, of said companies, shall be. subject to and pay a duty of three per ceutum on the amount of all such interest, or coupons, or dividends, whenever the same shall be paid; and said canal companies or canal navigation, or slack-water corporations, or turnpike companies, or any person or persons owning, possessing, or- having the care or management of any canal company, or canal navigation or slackwater corporation, or turnpike company, are hereby authorized and required to deduct and withhold from all payments made to any person, persons, or party, after the iirst day of July, as aforesaid, on account of any interest, or coupons, or dividends due and payable, as aforesaid, the said duty or sum of three per centum ; and the duties deducted, as aforesaid, and certined by the president or other proper omcer of said company or corporation, shall be a receipt and discharge, according to the amount thereof, of said canal companies or canal navigation, or slack-water corporations, or turnpike companies, and the owners, possessors, and agents thereof, on dividends and on bonds or other evidences of their indebtedness upon which interest or coupons are payable, holden by any person or Rswms *° be party whatsoever, and a list or return shall be made and rendered within m°d°’ thirt d ft th ti fi d h `d i t r st r u ons or dividends y aysa er e me xc w ensai nee 0 co p become due or payable, and as often as every six months, to the commissioner of internal revenue, which shall contain a true and faithful account of the duties received and chargeable, as aforesaid, during the time when such duties have accrued or should accrue, and remaining unaccounted for ; and there shall be annexed to every such list or return a to be V¤fi6¢d declaration, under oath or affirmation, in manner and form as may be preby °Mh' scribed by the commissioner of internal revenue, of the president, treasurer, or some proper officer of said canal company or canal or navigation and s1ack·water corporation or turnpike companies, that the same contains a true and faithful account of the duties so withheld and received during the time when such duties have accrued or should accrue, and not acdegesglty for counted for; and for any default in the making or rendering of such list ‘ or return, with the declaration annexed, as aforesaid, the person or persons owning, possessing, or having the care or management of such canal company or canal, navigation or slack·water corporation or turnpike companies, making such default, shall forfeit, as a penalty, the sum of five hundred dollars; and in case of any default in making or rendering said list, or of any default in the payment of the duty, or any part thereof, accruing or which should accrue, the assessment and collection shall be made according to the general provisions of the act to which this act is an amendment. F€¤'YY·b¤¤¤· Sec. 9. And be it further enacted, That any person or persons, firms, companies, or corporations, owning or possessing, or having the care or management of any ferry—boat, or vessel used as a ferry·boat, propelled by steam or horse power, in lieu of the duties now imposed by law, shall be subject to pay a duty of one and one half of one per centum upon the gross receipts of such ferry-boat; and the return and payment thereof shall be made in the manner prescribed in the act to which this act is an amendment. pmE;g¤‘¢SS Wm- Sim. l0. And be it further enacted, That on and after the first day of Am,p_ _,,,,_ April, eighteen hundred and sixty-three, any person or persons, firms,