Mr. FESSENDEN. [offer the following to come in immediately after the amendment: That section 122 be amendedby striking out all aftertheenactingclause and inserting in lieu thcreof tho following: that any railroad. canal, turnpike, canalnavigation or slack water coin any. indebted for any moneyfor which bondsor other c videncesof indebtedness have been. iwsshuicehd.payable in oneor moreyearsafterdate.upon interest is stipulated to be paid or coupons ImBaDyI‘CSCHLHJRthe interest or any such company that have declared iinydividend in scrip or money due or payable to its stockholders as part of the earnings.profit. income or gains 0 such company and all profitsufsuch companycarriedto the account ofany fund or usedfor construction shall hosubjeet to and pay a tax of5%.on the amount of all such interest or coupons. dividends or profits, wheneverthe same shall be payable: and said companiesare herebyauthorizedto deductand withhold preonms all paymentson account of any interestor conand diVidendsdue and payable asaforesaid the tax of dye%., and the paymentof the amount of said taxso deducted from the interest or coupousor. dividends and certified by the presidentortroasurer afraid company shall dischargesaid companyfrom that amountof the dividend or interest or coupon on the bondsor other evidencesof their indebtednessso held by any person or party whatever.exceptwhere said companiesmay havccontractedotherwise. And a list or return shall be made and renderedto the assessoror asstassessoron or before the 10th day of the monthfollowing that.in which said interest.coupons or dividends become due and payable and as often as every 6 months; and said ist or return shall contain a true and faithful account of the amount of the tax; and thereshall be annexed theretoa declaration of the presidentor treasurer of the company.under oath or athrinationjn form and manner as may be prescribed by the ComrIntRev. that the same contains a true and faithful accountofsaid tax. And for anydefault in making or renderingsu chlist or return. With the declaration annexed or in the payment of the tax asaforesaid.the companymaking such default shall forfeit as a pennlt.the sum of 81.000, and in case of any default inmaingor renderingsaidlist or return or in the paymentof the tax or any part thereof as aforesaid.the assessmentand the collection of the tax and the‘penalty shall be madeaccording to the premiums 0 law in other casesof neglector refusal.