474 THIRTY-SEVENTH CONGRESS. Sess. H. Ch. 119. 1862. Income duty. gains, profits, or income of the person or persons who actually pay the same, whether owner or tenant, and all gains, profits, or income derived from salaries of officers, or payments to persons in the civil, military, naval, or other service of the United States,_including senators, representatives, and delegates in Congress, above six hundred dollars, or derived from interest or dividends on stock, capital, or deposits in any bank, trust Post, p. 718. company, or savings institution, insurance, gas, bridge, express, telegraph, steamboat, ferry-boat, or railroad company, or corporation, or on any bonds or other evidences of indebtedness of any railroad company or other corporation, which shall have been assessed and paid by said banks, trust companies, savings institutions, insurance, gas, bridge, telegraph, steamboat, ferry-boat, express, or railroad companies, as aforesaid, or pm, p_ u8_ derived from advertisements, or on any articles manufactured, upon which specific, stamp or ad valorem duties shall have been directly assessed or For wont year paid, shall also be deducted; and the duty herein provided for shall be
- ° be ¤¤¤°¤¤°d assessed and collected upon the income for the year ending the thirty-first
and °°u€°t°d' day of December next preceding the time for levying and collecting said duty, that is to say, on the first day of May, eighteen hundred and sixty- Income from three, and in each year thereafter: Provided, That upon such portion of U¤i*€<l_S*»¤*¤¤ said gains, profits, or income, whether subject to a duty as provided in "°“m'°°‘ this act of three per centum or of five per centum, which shall be derived from interest upon notes, bonds, or other securities of the United States, there shall be levied, collected, and paid a duty not exceeding one and one-half of one per centum, anything in this act to the contrary notwithstanding. Duties on in- Sec. 92. And be it further enacted, That the duties on incomes herein ¢0m°¤» WW1 imposed shall be due and payable on or before the thirtieth day of June, p°y”u°° in the year eighteen hundred and sixty-three, and in each year thereafter until and including the year eighteen hundred and sixty-six and no longer; and to any sum or sums annually due and unpaid for thirty days Penalty for de- after the thirtieth 'of June, as aforesaid, and for ten days after demand hy “‘ l"‘Y'“°“°i thereof by the collector, there shall be levied in addition thereto, the sum of five per centum on the amount of duties unpaid, as a penalty, except from the estates of deceased and insolvent persons ; and if any person or persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be alien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all the property, and rights to property, stocks, securities, and debts of every description from which the income upon which said duty is assessed or levied shall have accrued, {0,- darmit in or may or should accrue ; and in default of the payment of said duty for p¤y¤i¤¤t·- the space of thirty days, after the same shall have become due, and be Distress. demanded, as aforesaid, said lien may be enforced by distraint upon such property, rights to property, stocks, securities, and evidences of debt, by whomsoever holden; and for this purpose the Commissioner of Internal Revenue, upon the certificate of the collector- or deputy collector that said Notice. "··*v is due and unpaid for the space of ten days after notice duly given or the levy of such duty, shall issue a warrant in form and manner to be prescribed by said Commissioner of Internal Revenue, under the directions of the Secretary of the Treasury, and by virtue of such warrant there may be levied on such property, rights to property, stocks, securities, and evidences of debt, a further sum, to be fixed and stated in such warrant, over and above the said annual duty, interest, and penalty for non-pay- 5.;,, ment, sufficient for the fees and expenses of such levy. And in all cases of sale, as aforesaid, the certificate of such sale by the collector or deputy collector of the sale, shall give title to the purchaser, of all right, title, and interest of such delinquent in and to such property, whether the property be real or personal; and where the subject of sale shall be stocks, the certificate of said sale shall be lawful authority and notice to the
