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 9

THIRTY-EIGHTH CONGRESS. SEss. I. Cs. 173. 1864.

281

determine in what district such tax shall be assessed and collected, and
to what officer thereof the official notices required in that behalf shall
be given, and of whom payment of such tax shall be demanded: Pro- Tax on manovided, That all taxes on manufactures, manufacturing companie~, and fc~tures, coUected
manufacturing oorporations shall be assessed, and the tax collected, in w ere.
the district within which the place of manufacture is located, unless
otherwise provided.
INCOME.

Income duty.

SEC. 116. And be it further enacted, That there shall be levied, col- [Amended, Po«,
lected, and paid annually upon the annual gains, profits, or income of P· 479.]
every person residing in the United States, or of any citizen of the United
.
States residin~ abroad, whether derived from any kind of property, rents, Soorce1 of JD..
d' .
.1
1 .
fi
~
.
d
l
come.
mteresl~, 1v1 enus, sa ar1es, or rom any pr01ess1on, tn1 e, emp oyment,
or vocation, carried on in the United States or elsewhere, or from auy
other source whatever, except as hereinafter mentioned, if such annual
gains, profits, or income, exceed the sum of six hundred dollai·s, a duty/
of five per centum on the excess over six hundred dollars and not exceed- Rate.
ing five thousand dollars; and a duty of seven and one half of one per
centum per annum on the excess over five thousand dollars anJ not exceeding ten thousand dollars; and a duty of ten per centum on the excess
over ten thousand dollars. And the duty herein provid('d for shall be
assessed, collected, and paid upon the gains, profits, or income for the When a9Hl9d
year ending the thirty-first day of December next, preceding the time for and payable.
levying, collecting, and paying said duty : Provided, That income de- Provieo&.
rived from interest upon notes, bonds, and other securities of the United
States, shall be included in estimating incomes under this section : Provi'ded, That only one deduction of six hundred dollars shall be made from DedoctionL
the aggregate incomes of all the members of any family composed of parentd
and minor children, or husband and wife, except in cases where such
separate income shall be derived from the separate and individual estate, Profit!! and
gains, or labor of the wife or child : .And provided, further, That net 1 ea:.~~· of
profits realized by sales of real estate purchased within the year for
which income is estimated, shall be chargeable as income ; and losses on
sales of real estate purcha.-:ed within the year, for which income is est imated, shall be deducted from the income of such year.
SEC. 117" .And be it further enacted, That in estimating the annu~'1 Taxea to b9
gains, profits, or income of any person, all national, state, and municip:ll deducted.
taxes, other than the national income tax, )awfully assessed within the [Amended, Pa.t.
year upon the property or sources of income of any person, e.s aforesaiiJ, P· 479.]
from which said annual gains, profiti:i, or income is or should be derived,
shall be deducted, in addition to six hundred dollars, from the gain~,
profit~, or income of the person who has actually paid the same, whether
owner, tenant, or mortgagor; also the salary or pay recei\·ed for services
in the civil, military, naval, or other service of the United States, including senators, representatives, and delegates in congress, above the rate
of six hundred dollars per annum; and there shall also be deducted the Dividend8 on
income derived from dividends on shares in the capital stock of any bank,
trust company, savings institution, insurance, railnmd, ci.mal, turnpike,
·
canal navigation, or slack-water company, and the interest on any bond3
or other evidences of indebtedness of any such corporation or company,
which shall ha,·e been assessed and the tax paid, as hereinafter provided;
also the amount paid by any person for the rent of the homestead ui;ed
or occupied by himself or his family, and the rental value of any homestead used or occupied by any person, or by his family, in his own right
or in the right of his wife, shall not be included and assessed as part of
the income of such person. In estimating the annual gains, profits, or Ann~ gai•
income of any person, the interest over and above the amount of intere~t bow eetimatecl
paid upon all notes, bonds, and mortgages, or other forms of indebtcdnes,,;,

r:1°

=tread,.

24•

282

TIDRTY-EIGHTH CONGRESS. SEss. I.

Cu. 173. 1864:.

bearing interest, whether due and paid or not, if good and collect.able,
shall be included and assessed as part of the income of such person for
each year ; and also aU bcome or gains derived from the purchase and
sale of :.;tocks or other property, real or personal, and the increased value
of Uve stock, whether sold or on hand, and the amount of sugar, woo),
butter, cheese, pork, beef, mutton, or other meats, hay, and grain, or other
vegetable or other productions of the estate of such person sold, not including any part thereof unsold or on hand during the year next preceding the thirty-first of December, shall be included and assessed as part
of the income of such person for each year, and the gains and profits of
all companies, whether focorporaled or partnership, other than the companies specified in t~is section, shall be included in estimating the annual
gains, profits, or income ·of any peri;on entitlp,d to the same, whether
. Annual decl,uc· divided or otherwise. In estimating deductions from income, as aforesaid,
tto':dhow e11U· when any person rents buildings, lands, or other property, or hires labor
IWI
•
to carry on !nnd, or to conduct any other business from which such income is actuaUy derived, or pays interest upon any actual incumbrance
thereon, the amount actually paid for such rent, labor, or interest shall be
deducted ; and also the amount paid out for usual or ordinary repairs, not
exceeding the average paid out for such purposes for the preceding five
years, shall be deducted, but no deduction shall be made for any amount
paid out for new buildings, permanP.nt improvements, or betterments,
Proviso.
made to increase the value of any property or estate : Provided, That in
~es where the salary or other compensation paid to any person in the
employment or service of the United States, shall not exceed the rate of
six hundred dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included
in estimating the annual gain~ profits, or income of the person to whom
the same shall have be~n paid, in such manner as the commissioner of
internal revenue, under the direction of the Secretary of the Treasury,
may prescribe.
·
Lists of income
SEC. 118• .And ht it further, enacted, That it shall be the duty of all
to be returned
persons of lawful age, and all guardians and trustees, whether such trusnnder oath;
tees are so by virtue of their office as executors, administrators, or in
(Amended, P0$1, other fiduciary capacity, to make a list or return under oath or affirmaP· 480.]
tion, in such form and manner as may be prescribed by the commissioner
of internal revenue, to the assistant assessor of the district in which he
resides, of the amount of his or her income,. or the income of such minors
or persons as may be held in trust as aforesaid, according to the requireto atate what. ments hereinbefore mentioned, stating the sources from which said income
is derived, whether from any kind of property, or the purchase and sale
of property, rents, interest, dividends, salaries, or from any profession,
In case of neg- trade, employment, or vocation, or otherwise. And in case of neglect or
lee~ &c.t, to
refusal to make such return, the assessor or assistant assessor shall assess
ma .. e re um.
.
•
t he amount o f h" or ber mcome, and t he duty thereon, m t he same man1s
ner as is provided for in other cases of neglect and refusal to furnish lists
or returns in the provisions of this act, where not otherwise incompatible;
and the assistant assessor may increase the amount of the list or return,
or of any party making such return, if he shall be sati:-•fied that the same
Proviso.
is understated: Provided, That any party, in his or her own behalf, or
as guardian or trustee, a.s aforesaid, shall be permitted to declare, under
oath or affirmation, the form and manner of which shall be prescribed by
the commissioner of internal revenue, that he or she was not possessed
of an income of six hundred dollars, liable to be assessed according to the
provisions of this act, or may declare that he or she bas been assessed
elsewhere in the same year for, and bas paid an income duty under authority of the United States, and shall thereupon be exempt from income
duty in said district ; or, if the list or return of any party shall have been
Annual gnin11,
bow estimated.