fecc 192 And be i ftertker enacftd That any railroad, canal,
eJ^'L"! 1^ turnpike canal navigati n or shawater company indebted for
i.n« taffirat on j^y money for which bonds or othei evidence of indebtedness bave
TbE "'u^^ be n issued paytble m one or more years after date, upon which
•""T ^".^'"r interest is stipulated to be paid or coupous representing the inter-
compJi^ est 11 any 'ach companj that miy have declared any dividend

in cnp 01 money d^e or payj.! le to it-* 'ftockholdera, as part of
the earnings proiits income or gams ot such t-orapany, and all
profits of ouch company cained ti the account of any fund, or
used tor construction shall he subject to and pay a duty of five
pel centi m on the amount of all such ntereat, or coupons, divi-
dends fr profits wheneve^he same shall he payable ; and said
«'i^TC7y&om companiLS are hereby mt»ized to deduct and withhold from dl
BiipHytoenti pa^ment'< on account of any interest or coupons wid dividends
due and paj able as af resaid the duty of five per centum ; and
thepajment jf the amount of ■sand duty so deducted fi-om the in-
terest, Qr coupons, or dividends md ceitified by the president or
treasurer of said company, shall discbarge aaid company from that
Payment todu^ amount of the dividend, or interest, or coupon, on the bonds or
(r..m^uia™™nnt other evidences of their indebtedness so held by any pei-son or
of i^aebiodnesB. whatever, except where said companies may have contracted

otherwise. And a list or return shall be made and rendered to
iii^B*"™ flMesBOT the assessor or assistant assessor in duplicate, .and one of said
aiid any paid to jjata ^j. retuj-ns shall be transmitted and the duty paid to the Com-
wHWiTa'o'd'aV^!""' misaioner of Internal Revenue within thirty daya after the time
when said interest, coupons, or dividends become due and payable,
aitd as often as every six months; and said list or retm-n shall
contain a true and faithful account of the amount of the duty, and
there shall be annexed thereto a declaration of the presidenj^or
.erinbyofliiiof treasurer of the company, under oath or affirmation, in form and
preaidoDi or ireBB- manner as mav be prescribed by the Commissioner ot Internal
"™'' Revenue, that the same containa a true and fiwthful account of

aaid duty. 