Page:United States Statutes at Large Volume 14.djvu/166
such transportation of persons or mails; andRepeal of part of section 109. so much of section one hundred and nine as requires returns to be made of receipts hereby exempted from tax when derived from transporting property for hire is hereby repealed: Provided also, That anyTax upon gross receipts of toll-roads, ferries, and bridges. person or persons, firms, companies, or corporations owning, possessing, or having the care or management of any toll-road, ferry, or bridge, authorized by law to receive toll for the transit of passengers, beasts, carriages,Post, p. 485. teams, and freight of any description, over such toll-road, ferry, or bridge, shall be subject to and pay a tax of three per cent of the gross amount ofRate of tax.
Post, p. 475. all their receipts of every description; but when the gross receipts of any such bridge or toll-road, for and during any term of twelve consecutiveTax not to be assessed, &c. where gross receipts for twelve months do not exceed needful repairs. calendar months, shall not exceed the amount necessarily expended during said term to keep such bridge or road in repair, no tax shall be assessed upon such receipts during the month next following any such term: Provided further, That all such persons, companies, and corporations shall, until the thirtieth day of April, eighteen hundred and sixty-seven,Tax may be added to rate of fare until April 30, 1867. have the right to add the tax imposed hereby to their rates of fare whenever their liability thereto may commence, any limitations which may exist by law or by agreement with any personPost, p. 475. or company which may have paid or be liable to pay such fare to the contrary notwithstanding. AndWhere the addition is only the fraction of a cent. whenever the addition to any fare shall amount only to the fraction of one cent, any person, or company, liable to the tax of two and a half per centum, may add to such fare one cent in lieu of such fraction; and such person or company shall keep for sale, at convenient points, tickets inTickets to be sold in packages of 20, &c. packages of twenty and multiples of twenty, to the price of which only an amount equal to the revenue tax shall be added: And provided further,No tax where gross receipts do not exceed $1000 per annum. That no tax under the foregoing provisions of this section shall be assessed upon any person, firm, company, or corporation, whose gross receipts do not exceed one thousand dollars per annum: And provided further,Boats, &c. not used for passengers, and not propelled by steam, &c., and used exclusively for carrying coal, &c., to pay an annual special tax. That all boats, barges, and flats not used for carrying passengers, nor propelled by steam or sails, which are floated or towed by tug-boats or horses, and used exclusively for carrying coal, oil, minerals, or agricultural products to market, shall be required hereafter, in lieu of enrolment fees or tonnage tax, to pay an annual special tax, for each and every such boat of a capacity exceeding twenty-five tons, and not exceedingRate of tax.
How assessed and collected. one hundred tons, five dollars; and when exceeding one hundred tons, as aforesaid, shall be required to pay ten dollars; and said tax shall be assessed and collected as other special taxes provided for in this act.
Section 107.
Tax on gross receipts of telegraphic lines.
That section one hundred and seven be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That any person, firm, company, or corporation owning or possessing or having the care or management of any telegraphic line by which telegraphic despatches or messages are received or transmitted, shall be subject to and pay a tax of three per centum on theRate of tax. gross amount of all receipts of such person, firm, company, or corporation.
Section 110.
Tax of one twenty-fourth of one per cent on average amount of deposits subject to draft;