Page:United States Statutes at Large Volume 14.djvu/166

 - N GRESS. Sess. I. Ch. 184. 1866. Repeal of part such transportation of persons or mails ; and so mubh of section one hun- °f “’°*i°“ 109-. dred and nine as requires returns to be made of receipts hereby exempted from tax when derived from transporting property for hire ns hereby re- Tgtxupongrogs peeled: Provided also, '1`hat any person or persons, firms, companies, or ’°°3;P*i§ °f_*·°U· corporations owning, possessing, or having the cure or management of any Pm, P 485. of passengers, beasts, carriages, teams, and freight of any description, over such toll-road, ferry, or bridge, shall be subject to and pay a tax of Ram of ****5- three per cent of the gross amount of all their receipts of every descrip- ,€;f’ ¥;::°'b tion ; but when the gross receipts of any such bridge or toll-road, for and Msesgex gm? 8 during any term of twelve consecutive calendar months, shall not exceed whe gross re- th 1; ec s a 'I ended du ·'n<r said term to kee ·uch bridve 0 f:;g§];°5;::;v° r0;daI;:l:·rep:ir,i1o 2.1; ibgll be asseésgd upon such recezgts during th; excegdmedrul month next following any such term: .Pr0vz'cled fwither, That all such '°£iQ:;$;m  b persons, companies, and corporations shall, until the thxrtieth day of April, addéd m 1Qm°0f eighteen hundred and sixty-seven, have the nigh? odd the tax imposed mm until April hereby to the1r rates of Fare whenever thenr l1ab1I1t.y thereto may com- B°· 16**7* mence, any limitations which may exist by law or by agreement with any PM, P- 475- person or company which may have paid or be liable to pay such {hre to Y\Vherethe gd- the contrary notwithstanding. And whenever the addition to any fare ‘}“‘°{’*S WY nw shall amount onl to the frnctmn of one cent, an crson or com an mctwn °f °' liable to the tax o);` two and a. half per centum may Edd to’such feng og, Cent. s 1C cent in lieu of such fraction; and such person or company shall keep for SO;§i9k¢fSct£ab¤ sale, at convenient points, tickets in packages of twenty and multiples of "' p" g" twent to thef ·h' h I I th of M &c y, prnce 0 vs xc on y an amount equa to e revenue tax No tax v.-here shall be added: And rovided urtker, That no tax under the fore¤oin¤ _ . _ _ _ P B D §;‘€;;;i°;{¥é';0g3 provxsxons of thxs section shall be assessed upon any person, firm, comper f[nm,m_ pany, or corporation, whose gross receipts do not exceed one thousand dol- Bgn;s,&c. not lars per annum: And provided jlarther, That all boats, barges, and Hats gggngsggfifgj not used for carrying passengers, nor propelled by steam or sails, which pellgd by mum, are floated on towed by tug-boats or horses, and used exclusively for carg$;i*;¤;?y*EidCi;: vybngdcoal, 01% minerals, or agricultural products to market, shall be re- Tying cfm &c__ quue here?. ter, ID lxeu of enrolment fees or_ tonnage tax, t0‘pay an no pqylun annual annual specual tax, for each and every such boat of a. capacity exceeding “P;gm °'}’;_X twenty-five tons, and not. exceeding one hundred tons, five dollars; and Igowfssejscd when efceechng one hundred tons, as aforesaid, shall be required to pay ¤¤ ¢>¢>!¤<=¢¤ · ten dollars; and said mx shall be assessed and collected as other s 'al,     pcm taxes provided for IH thxs act. §°°**°¤ WF That section one hundred and seven be amended by striking out all mc££xtS°2‘,  after the enacting clause, and inserting in lieu thereof the following: That 8,,;;,, Hugs_ any person, firm, company, or corporation owning or possessing or having the care or management of any telegmphic line by which telegraphic de- Rm of wx spatches or messages are received or transmitted, shall be subject to and pay a tag; of three per centum on the gross amount of all receipts of such person, rm, company, or corporation. Section 110. That section one hundred and ten be amended by striking out all after tw';`;:: 1>£ of the enacting clause, and inserting in lieu thereof the following: That one PL wm on there shall be levied, collected, and paid a tax of one tzwenty-fourth of agegage ummmq; one per cen}um each mouth upon the average amount of the deposits of SPM ‘€g<§;;‘;ti¤b- m<;ney,fsn5b;ect to payment by check or draft, or represented by certifica cs 0 enosxt 01 otherwise, whether payable on demand or at some future day: with any person, bank, assocxation, company, or corporation engaged m the business of banking; and v. tax of one twenty-fourth of ., Y n on ca ml one uencentum each month, as aforesaid, upon the capxtul of any bank, mlgoyed Qu assocmnon, company, or corporation, and on the capital employed by any b,,,,k;¤g; pereon in the busmess of banking beyond the average amount invested in United States bonds; and a. tax of one twelfth of one per centum each ,,p,,, ,,m,ul,,_ znonth upon the jzverage amount of cu-culation issued by any bank, asso- E
 * Y:1g}i§ ;§s’ toll-road, ferry, or bridge, authorized by Iaw to receive toll for the transit
 * °¤· <>1¤¤0¤» <>01’P<>1‘¤¢10¤, company, or person, xncluding as circulation all certi-