State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 5

THIRTY-SEVENTH

CONGRESS. SEss.L

CH. 45.

1861.

over and accounted for under the instructions of the Treasury
Department : .Pro_'_d, That in no case shall such commissions exceed the sum
of four thousand dollars for a principal officer and two thousand dollars
for an assistant.
And there shall be further allowed to each collector
their necessary and reasonable
charges tbr stationery and blank hooks
used in the performance
of their ottlcial duties, which, after being duly
examined and certified by the commissioner
of taxes, shall be paid out
of the Treasury.
S_.c. 49. And be it further enacted, That, from and after the first day
of January next, there shall be levied, collected, and paid, upon the annual income of every person residing in the United States, whether such
income is derived from any kind of property, or from any profession,
trade, employment,
or vocation carried on in the United States or elsewhere, or from any other source whatever, if such annual income exceeds the sum of eight hundred dollars, a tax of three per centum on the
amount of such excess of such income above eight hundred dollars:
.Prov/ded, That upon such portion of said income as shall be derived
from interest upon treasury
notes or other securities
of the United
States, there shall be levied, collected, and paid a tax of one and one
half per centum.
Upon the income, rents, or dividends accruing upon
any property, securities, or stocks owned in the United States by any citizen of the United States residing abroad, there shall be levied, collected,
and paid a tax of five per couture, excepting
that portion of said income
derived from interest on treasury notes and other securities of the Government of the United States, which shall pay one and one half per
eentum.
The tax herein provided shall be assessed upon the annual
income of the persons hereinafter
named for the year next preceding
the time for assessing said tax, to wit, the year next preceding the first
of January, eighteen hundred and sixty-two;
and the said taxes, when
so assessed and made public, shall become a lien on the property or other
sources of said income for the amount of the same, with the interest
and other expenses of collection until paid : /¥ovided,
That, in estimating
said income, all national, state, or local taxes assessed upon the property,
from which the income is derived, shall be first deducted.
S_c. 50. And be it further enac_d, That it shall be the duty of the
President of the United States, and he is hereby authorized, by and with
the advice and consent of the Senate, to appoint one principal assessor
and one principal collector in each of the States and Territories
of the
United States, and in the District of Columbia, to assess and collect the
internal
duties or income tax imposed by this act, with authority in each
of said officers to appoint so many assistants
as the public service may
require, to be approved by the Secretary of the Treasury.
The said
taxes to be assessed and collected under such regulations as the Secretary
of the Treasury may prescribe.
The said collectors, herein authorized
to be appointed, shall give bends, to the satisfaction of the Secretary of
the Treasury, in such sums as he may prescribe, for the faithful performance of their respective
duties.
And the Secretary of the Treasury shall
prescribe such reasonable
compensation
for the assessment
and collection of said internal duties or income tax as may appear to him just and
proper ; not, however, to exceed in any case the sum of two thousand
five hundred dollars per annum for the principal officers herein referred
to, and twelve hundred dollars per annum for an assistant.
The assistant
collectors herein provided shall give bends to the satisfaction of the wincipal collector for the faithful performance
of their duties.
The Secretary of the Treasury is further authorized to select and appoint one or
more depositaries
in each State tbr the deposit and safe-keeping of the
moneys arising from the taxes herein imposed when collected, and the
receipt of the proper officer of such depository to the collector for the
moneys deposited by him shall be the proper voucher for such collector in

309

Proviao.

Allommce for
stationery, bhmk
b_k_, &c.

Income tax.
[Rove.
aled, 1862,
c_. i19, § 89.
Post, p. 473.]

"E_Ce$8 Otter"

:lSO0.
Proviso.

Of wlmt dateto
be u_ued.
Lien.
Income, how
to be estimated.
Mode of aueu!rig .andcollect,..
mg income tax.
[Repealed i.
part, 1862, ch.
119,§ 89. P_, p.
47a.]

Collectorto
give bond.

Pay.

_t.Qdlectors' bond.

Deports'in.