Page:United States Statutes at Large Volume 12.djvu/753

 THIR'I`Y—SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. 723 companies, or corporations carrying on or doing an express business shall, E¥P¤*$¤ <>°¤¤· in lieu of the tax and stamp duties imposed by existing laws, be subject p°m`°s' to and pay a duty of two per centum on the gross amount of all the receipts of such express business, and shall be subject to the same provisions, rules, and penalties as are prescribed in section eighty of the act to which this is an amendment, for the persons, firms, companies, or corporations owning or possessing or having the management of railroads, steamboats, and ferry~boats ; and all acts or part[s] of acts inconsistent herewith are hereby repealed. Sr:o.11. And be it further enacted, That in estimating the annual Income. gains, profit, or income, of any person, under the act to which this act is ·’W¢» D- 473- an amendment, the amount actually paid by such person for the rent of Rent of house the dwelling—h0use or estate on which he resides shall be first deducted to be d°d“°t"d‘ from the gains, profit, or income of such person. Sec. 12. And be it further enacted, That no duty shall be required to N o duty on be assessed or collected on beer, lager beer, ale, or porter, brewed or :5°kf‘f;a°r‘;Q:,\0 manufactured, or on coal illuminating oil, refined, produced by the distil- tu§8i1f,}1O.-m ` lation of coal, asphaitum, shale, peat, petroleum, or rock oil, distilled $€D¥·1»]862; spirits, cotton or woollen fabrics, when brewed, manufactured, or distilled upon prom: &°' prior to the first day of September, eivhteen hundred and sixt ·two, ·’W¢’,I>-450- whether the same was removed for consumption or sale, or not, when the owner, agent, or superintendent of the brewery or premises in which such articles as aforesaid were made, manunxctured, produced, or distilled, shall furnish to the assessor of the district, without costs or expense to the United States, satisfactory proof that such beer, lager beer, ale, or porter, or such coal illuminating oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, distilled spirits, cotton or woollen fabrics, was actually brewed, manufactured, produced, or distilled prior to the first day of September, eighteen hundred and sixty-two, as aforesaid: Provided, That, in addition to the fractional parts of a barrel Fmcticuulparis allowed in section fifty of the act to which this act is an amendment, {'mc- °f“ b“"°L tional parts of a barrel may be thirds and sixtbs when the quantity therein contained is not greater than such fractional part represents: Provided, further, That from and after the passage of this act, and until the first Duty on beer, day of April, eighteen hundred and sixty-four, there shall be paid on all 1;; i§‘§‘*1‘é;)}2l beer, lager beer, ale, porter, and other similar fermented liquors, by what- ’ ever name such liquors may be called, at duty only of sixty cents for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for fractional parts of a barrel : And provided, further, That the commissioner of internal revenue is authozn Deductions fmized to make rules providing for deductions on account of leakage, from Ie“kag°‘ the quantity of spirituous liquors subject to taxation, under the act to which this. act is an amendment, not exceeding five per centum of the amount removed for sale ; and said deductions shall be so adjusted in the difirerexit parts of the United States as to be proportioned, as nearly as practicable, to the distances over which the manufacturer usually transports said liquors for the wholesale thereof ; and the owner of the aforesaid liquors shall be charged with and pay the expense of ascertaining the leakave. SE?}. 13. And be it further enacted, That any brewer of ale, beer, lager beer, porter, or other malt liquors, shall be required to render ac· ' counts and make ret.urns on the first day of each and every month, and A"“»P· 45]· mo ofnener; and no brewer of ale, beer, lager beer, porter, or other malt cc§§;u*gc?s€sé liquors, shall hereafter be required to keep sz record or an account, or to ' report or return the quantities of grain or other vegetable productions, •or other substances put into the mns.h·tub by him or his agent or superintendent for the purpose of producing malt liquors, any law to the contrary notwithstandinv. Sec. 14. Add be it further enacted, That every incorporated bank, or Banks notmak-