Page:United States Statutes at Large Volume 14.djvu/510

 480 THIRTY—NINTH CONGRESS. Sess. II. Ch. 169. 1867. be final, and the form, time, and manner of proceedings shall be subject to rules and regulations to be prescribed by the commissioner of internal Penalty for revenue: Provided jlarlher, That no penalty shall be assessed upon any person for such neglect or refusal, or for making or rendering a false or ,sms9d um] fraudulent return, except after reasonable notice of the time and place of SYM notice- hearing, to be regulated by the commissioner of internal revenue, so as to give the person charged an opportunity to be beard. Section 119. That section one hundred and nineteen be amended by striking out all f;;f;nQ‘tEf* after the enacting clause and inserting, in lieu thereof; the following; when co be ’ That the taxes on incomes herein imposed shall be levied on the first day h°l;;*jd Md when of March, and be due aud payable on or before the thirtieth day of April, mjast mm in each year, until and including the year eighteen hundred and seventy,
 * 870 and no and no longer; and to any sum or sums annually due and unpaid after the

°"*$;`;_mv". mx t[h]irtieth of April, as aforesaid, and For ten days after notice and de. is not paid when maud thereof by the collector, there shall be levied in addition thereto the dw- sum of five per centum on the amount of taxes unpaid and interest at the rate of one per centum per month upon said tax from the time the same became due, as a penalty, except from the estates of deceased, insane, or Promo as to insolvent persons: :Pr0vi_decZ, That the‘t.ax on incomes for the year eightax for 1866. teen hundred and sixty-six shall be levied on the day this takes effect. section H3_ That section one hundred and twenty-three be amended by striking out Amen- 139· all after the enacting clause und inserting, in lieu thereof; the following: “"‘°““‘° Th n hub 1 n1 · · income of those at there s a e ICVIB, collected, and paid on all salaries of officers, in the civil, mil- 01* payments for SCPVICCS to persons in the civil, military, naval or other U,,;t€dStmS_ resentatives and delegates m Congress, when exceeding the rate of one lists cftmgn thousand dollars per annum, a tax of five per cemsum on the excess above tag ’Q;°Q;‘d;°_ the said one thousand dollars; and it shall be the duty of all paymasters ducted. and all disbursing ofllcers. under the government of the United States, or persons in the employ thereof, when making any payment to any officers or persons as aforesaid, whose compensation is determined by a fixed salary. or upon settling or adjusting the accounts of such officers or persons to deduct and withhold the aforesaid tax of five per centum ; and pay-",;;, &c_ the pay·r01l, receipts, or account of officers or persons paying such tax as Lzigyytsvch aforesaid shall be made to exhibit the fact of such payment. And it shall Mcouming be the duty of the accounting officers of the Treasury Department, when ggiegrs fgoreghat axugllrtigizd agzeosuts ofgany paymaster or disbursulg officer, or any efficer mm {LNG been _ ‘ c s a ary rom moneys received by l11m, or when settling or d,,.;u,,,gd and adjusting the accounts of any such officcr, to require evidence that the paid over- taxes mentioned in this section have been deducted and paid over to the treasurer of the United States, or other officer authorized to receive the lmymems or same: Provuled, That payments of prize money shall be regarded as gzlaixéxynto rnceme from salaries, arid the tax thereon shall be adjusted and collected com; m like manner: Provzded farther, That this section shall not apply to butnotpay- payments made to mechanics or laborers employed upon public works: 2;}**** *° 1**b°*"And providedfurther, That in case it should become necessary for showing T Books 05) the tru: receipts of the government; under the operations of this section 8-   erggslfnef the 'lltrstagiry Department, the requisite amount may he when this tl d Qpp p_1 e moneys mt e treasury to the credit of said section takes acccun, an t is section shall take effect upon salary and compensation ctTect. for the month of March, eighteen hundred and sixty-seven. -1-ax on diy SEC: 14. And be ztfurther enacted, That there shall be levied, collected, tilled mars? and paul on all distilled spirits, upon which no tax has been paid according be I5nid;°"‘ ° to law, a tax of two dollars upon each and every proof gallon, to be paid h In by the dnstiller, owner, or any person having possession thereof, and every theeyorgable Eroprietcr and possessor of; a still, distillery, orldistilling apparatus, shall to bwuen, el Jiomtly and severally liable for the taxes imposed by law upon the and onwhac, spirits distilled therein · and the tax shall be a lien u on the s irits and for how d· ·u · · ° - -. p. P. long- 1stx ed, on the distillery used for distilling the same, with the st1llS,
 * ‘;Qiég;l"m;l employment or service of the United States, including senators and rep-