THIRTY-·NINTH CONGRESS. Sess. I. Ch. 15, 16. 1866. 5 whenever the same shall be payable, to stockholders, policy-holders or depositors," are hereby declared to mean all dividends in scrip or money wherever payable, and all stockholders, policy-holders, depositors, or parties whatsoever, including non-residents, whether citizens or aliens. Sec. 2. And be it further enacted, That in section one hundred and twenty-two of said act the word " stockholders " is hereby declared to I¤§}20,th¤ mean all persons or parties whatsoever that are or may be stockholders, {gags ,?t§;’§` including non-residents, whether citizens or aliens; and the words " all Mau stick mm. such interest or coupons, dividends or profits, whenever the same shall be est. *0 payable," are hereby declared to apply to all such interest or coupons, divi- 283_ dends or prolsits wherever the same are or may be payable, and to whatsoever party or person the same are or may be payable, including non-residents, whether citizens or aliens. Sec. 3. And be it further enacted, That it shall be the duty of all per- _ P°¤’S°¤¤ m%K· _ · V · • • · lng l'€U.ll`TlS of1D- sons required to make returns or lists of mcome and articles or objects como, &,,_,t,, dg_ charged with any duty or tax, as provided by the act aforesaid, or any elarewlietnenhe act amendatory thereoi to declare in such returns whether the several Us rates and amounts therein contained are stated according to their values g;,,,,,, in legal in legal tender currency; and in case of neglect or refusal so to state, to f¢¤d¤f ¤¤¤‘¤¤¤<=Y- the satisfaction of the assistant assessor receiving such returns or lists, fu;i°2¥Yu?g,;:; such assistant assessor is hereby required to make returns or lists for such so to do. persons so neglecting or refusing, as in case of persons neglecting or re- . fusing to make the lists or returns required by the acts aforesaid, and to Se§?;°;‘;°d‘ 14,, assess the duty thereon, and to add thereto the amount of penalties im- ’p° ° posed by law in case of such neglect or refusal. ` SEQ. 4. And be it _/ltrther enacted, That whenever the rates and Returns 5;,,;,,; amounts contained in the lists or returns as aforesaid rhall be stated in i¤ <=¤i¤¤d m¢>¤¤Y coined money, it shall be the duty of each assessor rerciving the same gzggégltcsslzg to reduce such rates and amounts to their equivalent in legal tender cur- gal tender currency, according to the value of such coined money in raid currency at ’°“°Y· the time when and place where said lists or returns are receivable, and which value the said assessor shall determine. And the lists required by R¢P¤¤l¤d· law to be furnished to collectors by assessors shall in all cases contain Sm P°“·P· ]47‘ the several amounts of taxes or duties assessed, estimated, or valued in legal tender currency only. Sec. 5. And be it further enacted, That the provisions of this act shall, This act to ap so far as necessary apply to all returns, lists, assessments, and collections Plyw “u"t“"“s· ’ lists assessrequired by the acts aforesaid in addition to those above mentioned, by means, Src. whomsoever made, returned, assessed, or collected, in any mode or for any Repealed_ purpose whatever. And the Commissioner of Internal Revenue, under the See Post, p. 147. direction of the Secretary of the Treasury, is hereby authorized to make all necessary rules and regulations for carrying this act into effect. u,;‘:;;“d fg‘ Approved, March 10, 1866. CHAP. XVI. —-An Act to establish certain Post Roads. ?“l¤¤`l1 14. 1866- Be it enacted by the Senate and House of Representatives of the United States of America, in Oongress assembled, That the following be estab- m§f,Ec‘§`g“ °*` lished as post roads: CALIFORNIA. California- From Rio Vista, via Maine Prairie and Binghuroton, to Silveyville. From Red Bluff via the Upper Sacramento river, Soda Springs, and Shasta Valley, to Yreka. From Red Blufli via Payne’s Creek, Mill Creek, .n1 Big Meadows, to Susanville. `From Chico, via Stony Creek and Coast Range, to N; me Cult. From Cloverdale, via the Lakeport and Cloverdale ll/ego: head, to Lakeport. 1 an
