Page:United States Statutes at Large Volume 18 Part 1.djvu/742

 670 Trrnm xxxv.-—INTERNAL REVENUE.—Cr1. 8. Tues, when Sec. 3409. The taxes provided in the preceding section shall be paid semi-annually, on the first day of January and the first day of July; but ,,g°,,•l‘;‘g·:8¥g· °· the same shall be calculated at the rate per month as prescribed by said 277: ’’P' section, so that the tax for six months shall not be less than the aggre- 1813 Juéy, 18846, c. gate would be if such taxes were collected monthly. , s., v. 1 , p. 146. 6June, 1872, c. 315, s. 37, v. 17, p. 256. Capiwlvf b¤¤k¤ Sec. 3110. The capital of any State bank or banking association b,mk,,_ conveiéted intaa nptionpl bank, Shall be assufpied  be the capital as it    RIDE y bG Ol'6 SDC bank CBHBG to GX18h 01 WHS 00l’1V€I't6Cl 8,s.14, .1, ,486. · 13 Jubr, 1;.86, c. 1s4, s. 0 ba, v. 14, p. 146. g"°“l“*°,;, ·Sec. 3411. Whenever the outstanding circulation of any bank, asso- ZO,,°f$mfx°mp ciation, coiéporation, company, or pprson is reduced to an amount not exceleding vehper centum of thedc argered or declared capital existing ·· · · at the time the same was issue said circulation shall be free from ig{,_°'14’ v` I3' p' taxation; and whenever any bank, which has ceased to issue notes for 13 Ju1y,_ 1866, c. circulation deposits in theTreasury of the United States, in lawful money, may  9 bw. v· 14. the amount of 1ts outstanding circulation, to be redeemed at par, under P' · such regulations as the Secretary of the Treasury shall prescribe, it T t, shall be exempjt from any tax upon such circulation. K:;,’;,:“0',]° gz; baSl1;:c. 3412. _ very national banking association, State bank, or State ksumd N ,,,,_ n ing association, shall pay a tax of ten per centum on the amount culation, &c. of notes of any person, or of an State bank or State banking associa- tion, used for circulation and paidy out by them. 78, s. 6, V. 13, p. [AN ACT to authorize the Secretary of the Treasury to adjust and remit certain taxes 484- and penalties claimed to be due from mining and other corporations and for other sig “€a}*‘““i:· PrP0m- p_ {.1%, ’ v` ’ B6 it enacted byfhe Senate and House of R eaentatives of tlw United 26 Mm-_, 1867, c_ States 0_fAmzruga m Congress assembled, at xg Secretary of the Treas- 8, s. 2, v. 1g, p. 6. ury be, and he IS hereby, authorized and directed to settle and release S §;'°£f··}g*5·°£?· any_ claims for tax on circulation of evidences of indebtedness made ‘3 M,,___’1’g,5 cj against any mining, manufacturing or other corporations other than 161,,·_1g,p_507_ against any national banking-association, State bank, or banking—ass0- @@ c1ation, by such corporations 1`payin the tax, without penalty, that shall [.-8,,,,,, 8 Wm_; have accrued thereon since ovemler first, eighteen hundred and sev- 533. enty-three; and that the pro_visions of section t ree thousand four hundred and twelve of the Revised Statutes of the United States shall not be construed in pending cases, except as to national bankingassociations, to apply to such evidences of indebtedness issued and reissued prior to the pakssagedof thisfacth bluttpd said sectioéi zhall ble construed as applying suc evi ences o in e. ness issue a ter the passage hereo. Approved March 3d 1875.] mxzxcggaugtcslgt orS;;)c3:1i3;n Eyphy natigntagxbgpking association, Stage bank, or lpnkcr, nicipal wrpom ,_ pay _ _ en pe1_cen uni on e amount o notes $:],2; out by of any town, city, or municipal corporation, paid out by them. 26 lldar., 1867, c. 8, s. 2, v. 15, p. 8. 8 Feb., 1875, c. 36, s. 19, r. 18, p. 311. B ¤¤lj¤S’ ¤ nd Sec. 3414. A true and complete return of the monthlv amount of cir- $32 mmmy SFJETEEF1.?i..$iE°Sl”§:.F§`0‘l..°ft§!L£’."‘€i;,?“..‘I,*‘}.,"“‘“Ei‘l,,.2i"*`°f *2- “°'éil.i£ Toyune 1864 c_ _ ‘,, _ , un Cl cor ra ion, 173, ,110: _1;,; _ banks, or State ban mg associations paid out as a oresaidifor the revi- 278. V P ous six months, shall be made and rendered in duplicate on the tirgt day ,813 g¤},y.:8gi. v- of December and the first day of June, by each of such banks, associa- ,4,j · · · · P· tions, corporations, companies, or persons, with a declaration annexed 26 Mm, 1867, c_ thereto, under the oath of such person, or of the president or cashier of 8,   2, v. 15, p. 6. such bank, association, corporation, or company, in such form and man· 3,5 g¤§$.:87?. S- ner as may be prescribed by the _Commissioner of Internal Revenue that mj · · · • · the same contains a. true and faithful statement of the amounts subject 24 1),,,,, 1872, c_ tc; t:x,das aforesaid; and one copy shall be transmitted to the collector 13,s.5, v. 17,p.403. 0 e istrict in which any such bank, association, corporation, or com-
 * §PE',,°€°°':’;Q;,$,’;, which has ceased or shall cease to exist, or which has been or shall be