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 8

THIRTY-SEVENTH CONGRESS. SEss. II. Cs. 119. 1862.

•73

the space of thirty days after the time when said list or return ought to AdYertilehave been made, as aforesRid, the assistant assessor of the respective dis- menta.
tricts shall proceoo to estimate the duties, as heretofore provided in other
case~ of delinquency ; and in C&'!e of neglect or refusal to pay the duties, Penaltv for
::is aforesaid, for the space of thirty days after said duties become due and neglect, &c.
payable, said owner, possessor, or person or persons having the care or
management of said newspapers or publications, as aforesaid, shall pay,
in addition thereto, a penalty of five per centum on the amount due ; and
in case of fraud or evasion, whereby the revenue is attempted to be de·
frauded, or the duty withheld, said owners, posaessors, or person or persons
having the care or management of said newspapers or other publications,
~ afore~aid, shall forfeit and pay a penalty of five hundred dollars for
each offence, or for any sum fraudulently unaccounted for; and all provis- . Llem1, collecions in this act in relation to liens, assessments, and collection, not in- tiona, &c.
compatible herewith shall apply, to this section and the objects herein
embraced: Provided, That in all cases where the rate or price of adver- Duty maf be
tising is fixed by any Jaw of the United States, State, or Territory, it shall added to pnce.
be lawful for the company, person or persons, publishing said advertisements, to add the duty or tax imposed by this act to the price of said
advertisements, any law, as aforesaid, to the contrary notwithstariding:
Provided, furtlier, That the receipts for advertisements to the amount of What amount
one thousand dollars, by any person or persons, firm, or company, pub- or rt!Ceipta exlishing any newspaper, magazine, review, or other literary, scientific, news empt.
publication, issued periodically, shall be e1:empt from duty : ~nd provided, Certain new1furtAer, That all newspapers whose circulation does not exceed two thou- papen exempt.
IBDd copies shall be exempted from all taxes for advertisements.

SEC.

INCOME DUTY.
89. And lid it fortlaer enacted, That for the purpose of modifying

Income duty.
Repeal of 1861,

and reenacting, as hereinafter providedi. so much ofu act, entitled "An 6~· '~• U '9 50
act to provide increased revenue from imports to pay interest on the ·
public debt, and for other purposes," approved fifth of August, eighteen A~, PP· 309,
hundred and sixty-one, as relates to income tax; that is to say, sections 310·
forty-nine, fifty, (except so much thereof as relates to the selection and
appointment of depositaries,} and fifty-one, be, and the same are hereby,
repealed.
Sze. 90. And 6e it furtlaw mat:ttd, That there shall be levied, col- Duty on in·
lected, and paid annually, upon the annual gains, profits, or income of come;
every person residing in the United States, whether derived from any
kind of property, rents, interest, dividend:J, salaries, or from any profession, trade, employment, or vocation carried on in the United States or
elsewhea-e, or from any other gource whatever, except as hereinafter men- .
tioned, if such annual gains, profit.s, or income exceed the sum of six hun- an1 ~~~' !:eo:'
dred doUars, and do not exceed the sum of ten thousand dollars, a duty 110,000;
of three per centum on the amount of such annual gains, profits, or in·
come over and above the said sum of six hundred dollars ; if said income
exceeds the sum of ten thousand dollars, a duty of five per centum upon lfonrl~OtOOO,
the amount thereof exceeding six hundred dollars; and upon the annual n'd:~ dmgain::i, profits, or income, rents, and dividends accruing upon any property, e ' c.
securities, and stocks owned in the United States by any citizen of the
United States residing abroad, except as hereinafter mentioned, and not in
the employment of the government of the United States, there shall be
levied, collected, and paid a duty of fh·e per centum.
SEc. 91. And lie it furtlier ~J1actfd, That in estimating said annual Looal and
gains, profits, or income, whether subject to a duty, as provided in this act, ~~r ~:d toted.
of three per centum, or of fi\'e per centum, all other national, stftte, and
n
uc
local taxes, lawfully assessed upon the property or other sources of income Post, P· 721.
of nny pel'!Son as aforesaid, fa·om which said annual gains, profits, or income
of such person is or should be derived, shall be first deducted from the
VOL. XII. Pt:B. - 60

r

THIRTY-SEVENTH CONGRESS. SEss. II. Cu. 119. 186!.
gains, profits, or income of the person or persons who actually pay tlae
s11me, whether owner or tenant, and all gains, profits, or income derived
from salaries of oftfoers, 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,
st~--mboat, ferry-boat, or railroad company, or oorporation, or on any
bouus or other evidences of indebtedness of any railroad company or
other corporation, which shall have been RSSessed and paid by said banks,
trust companies, 8avings institutions, insurance, gas, bridge, telegraph,
steamboat, ferry-boat, express, or railroad companies, as aforesaid, or
Poll, p. 718. derived from advertisements, or on any articles manufactured, upon which
-'pecific, stamp or ad valorem duties shall have been directly asseStted or
For waat year paid, shall al;;o be deducted ; and the duty herein provided for shall be
a.~sessed and collected upon the income for the year ending the thirty-first
day of December next preceding the time for levying and collecting said
duty, that is to say, on tho first day of May, eighteen hundred and sixty·
Income from
three, and in each year thereafter : Providdd, That upon such portion of
United States
said gains, profits, or income, whether subject to a duty as provided in
securities.
this net of three per centum or of five per ccntum, which shall be derived
from interest upon notes, bonds, or other securities of the United States,
ther~ 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.
SEc. 92. And 61 it furtlin- neacUd, That the duties on incomes herein
Duties on incom1.1sl when
imposed shall be due and payable on or before tbe thirtieth day of June,
payab e.
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 "um or sums annuaUy due and unpaid for thirty days
P~nalty ror de- after the thirtieth ·of June, as aforesaid, and for ten day l after demand
lay m payment; thereof by the collector, there shall be levied in addition tl ·ereto the sum
of five per centum on the amount of duties unpaid, as a penal~y, except
from the estates of deceased and insol·1ent persons ; and if a.ny person or
persons, or party, liable to pay such duty, shall neglect or refuse to pay
the same, the amount due shall be a lien in favor of the ·united States
from the time it was so due until }NUd, with the interest, J>enalties, and
cos'8 that may accrue in addition thereto, upon all the proper»y, 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,
for derault io or may or should accrue ; and in default of the payment of said duty for
payn}ent.
the space of thirty days, after the same shall have become due, and be
demanded, as aforesaid, said lien may be enforced by distraint upon such
Diltreu.
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
1
·••v is due and unpaid for the space of ten days after notice duly given
Notice.
ot the le\"y 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 e.uch warrant t:aere
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 war.rant,
over and nbo\"e the said annual duty, interest, and penalty for non-payment, sufficient for the fees and expenses of such levy. An~ in all cases
of sale, as aforesaid, the certificate of such sale by the collector or deputy
collector of the 8ale, shall give title to the purchaser, of all right, title,
and interest of such delinquent in and to such property, whet.her the prop·
erty be real or personal ; and where the subject of salf shall be stocks,
the certificate of said sale shall be lawful authority 1md notice to the
Iocome duty.

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