468 THIRTYSEVENTH CONGRESS. Sess. II. Ch. 119. 1862. Owls. Ou all horned cattle exceeding eighteen months old, slaughtered for pm, p, 718, sale, thirty cents pcr head; On all calves and cattle under eighteen months old, slaughtered for sale, ive cents per head ; Hog On all hogs, exceeding six months old, slaughtered for sale, when the number thus slaughtered exceeds twenty in any one year, ten cents per head ; Shun On all sheep, slaughtered fort sale, five cents per head: Provided, Tha: all cattle, hogs, and sheep, slaughtered by any person for his or her own consumption, shall be exempt from duty. Returns of Sm. 79. And be it further enacted, That on and after the date on §E*‘;§:h°:’i"S W which this act shall take cH`cct, any person or persons, firms, or compa- ' nies, or agents or employees thereof, whose business or occupation it is to slaughter for sale any cattle, calves, sheep, or hogs, shall be required to make and render a list at the end of each and every month to the assistamt assessor of the district where the business is transacted, stating the number of cattle, calves, if any, the number of hogs, if any, aud the number of sheep, if any, slaughtered, as aforesaid, with the several rates of duty as fixed therein in this act, together with the whole amount there0fQ which list shall have annexed thereto a declaration of said person or persons, agents or employees thereof; as aforesaid, under oath or aHlrmations, in such manner and form as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and Dugiesmhsnto shall, at the time of rendering said list, pay the full amount of duties M Wd- which have accrued or should accrue, as aforesaid, to the collector or Penalty for de- deputy collector of the district, as aforesaid; and in case of default in f°°**· making the return or payment of the duties, as aforesaid, the assessment and collccti0u.sha1l be made as in the general provisions of this act required, and in case of fraud or evasion, the party offending shall forfeit and pay a penalty of ten dollars per head for any cattle, calves, hogs, or sheep so slaughtered upon which the duty is fraudulently withheld, cvadcd, or attempted to be cvaded: Provided, That the Commissioner of Interrfal Revenue shall prescribe such further rules and regulations as he may deem necessary for ascertaining the correct number of cattle, calves, hogs, and sheep, liable to be taxed under the provisions of this act. RAILROADS, STEAMBOATS, AND FERRY-BOATS. Railroads, Sec. 80. And be it further enacted, That on and after the first day
- {*£;‘t‘;““• m' of August, eighteen hundred and sixty-two, any person or persons, firms,
rycompanies, or corporations, owning or possessing, or having the care 01- management of any railroad or railroads upon which steam is used as a propelling power, or of any steamboat or other vessel propelled by steam- Duty. power, shall be subject to and pa a duty of three per centum on the gross amount of all the receipts of? such railroad or railroads or steamvessel for the transportation of passengers over and upon the same; and any person or persons, firms, companies, or corporations, owning or possessing, or having the care or management of any railroad or railroads using any other power than steam thereon, or owning, possessing, or having the care or management of any ferry-boat, or vessel used as a ferry-boat, propelled by steam or horse power, shall be subject to and pay a duty of one and a half per centum upon the gross receipts of such railroad or ferry-boat, respectively, for the transportation of passengers over and upon said railroads, steamboats, and ferry-boats, respectively; and any person or persons, firms, companies, or corporations, owning, possessing, or having the care or management of any bridge authorized T0}! h¤‘Ns¤¤· by law to receive toll for the transit of passengers, beasts, carriages, teams, and freight of any description over such bridge, shall be subject to and pay a duty of three per centum on the gross amount of all their
