The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1842-05-07
THE INCOME TAX.
2EAhUhI INSTRUCTIONS FOR
EACH ASSESSOR.
WESTERN SHORE TErAsrRY.}
ANNAPOLIS, 18th April 1912.

W I-Hi tiN pilOEE ELASl ~.
ANNAPOLIS, 18th April 1912.
a; In obedience to the Sd section
It of the General Assembly of Mary
i, Of December session, 1911, cntitlc
act to raise additional revenue 10 al
lylng the debts of the State, by lay
ir tax on salaries, incomes, cmolu
ITS and profits" have prepared ant
Dlsh, the following instructions, 70
II observance III performing our dutic
N Assessor III the execution Of the sal,
st. You will consider it applicable tc
all professions, faculties, and employ
nents or occupations wharcycr-cxcep
those only, Of Judges and Clcrgymcn a.
such strictly.
If you find Judge or Clergyman
with any other employment or employ.
ments, than suc'I as strictly appertain to
his duties as Il Judge or Minister of the
Gospel, you will apply the act to such
other employment or cmploymcuts, be
they What they may.
81. With the said exceptions so rcstric-
ted, You will consider the act applicable
TO ever" resident Of the STATE.
81. You will inquire and Judge Of the
yearly value, of each Citizens labor
and skill, applied in his employment or
"ccuPaion-and if you believe it to be
$500 or more, you will, on or before
the first Monday IN August next, return
20 the proper authority of your Assess
men. District, his name in alphabetical
order, his residence and occupation,
and tic amount of such yearly value
duly certified
IN 30 valung il come or profit, derived
from the application Of personal labor and
ehill, you will be careful not to include
any portion of that which is derived from
property, also employment in the occupa-
t;on,-and to value on y so much of each
Citizens income or profit as in your judg-
mcnt is strictly rclerribc 10 his labor and
ski!lin aid of such propcrty-whelhcr his
own or others.
You will be careful too, in valuing the
profits Of individual labor and skill III the
service Of others, TO include in your esti-
mate, not onl y any stipulated rcmuncra-
ton in money, but also, all the supplies
and accommodations, if any. enjoyed by
the Operative in consequence OF his en-
ploymcnt or in pursuance of its TERMS
On the other hand, you alc not TO include
III such estimate. what is paid by such
Operative for the assistance of others, or
Tor materials or instrum onts.
Your and his principal difficulty will
1,a E,,,pl m yolD cnn'- lub,,r md cl i'll
employed i'll his own service or in the
service of himself and his family only,
and about their cOncCrns--no distinct re-
wards of such service being received. But
the difficulty is precisely such as and no
greater than, every Juror encounters, i'll
finding what man deserves for general
service rcndcd to another without any sti-
Iula'rd reward, or what such service is
worth.
j. hc a Farmer or Planter You have
nothing to do with his land, or any other
property or capital used in aid of it. Is he
a Merchant or Mechanic, or Of any other
vocaion2 You have no business with his
stock in trade or other capital. In either
case your single inquiry will bc--Wha
is his agency in the concern worth? al
ways remembering, that even '..hc C9c OF
the Master will no more woIk than both
his hands" He way be only, his own
Steward or Intcndan.-W hat amount Of
pccunIary advantage, is the result Of his
care and management
in no case are you to make any allow
omcc or deduction, for account of the ne
ccsSary or other personal expenses of the
Operative or of his iamlly,-lt being the
gross value of his labor and skill with re-
ference to such expenses; and not their
nctt value only, that the act seeks to as
certain and assess.
GEORGE MACKUBIN, Treasurer Of
the Western Shore of Md.
NOTE The first section of the act
II Will be observed, charges with the
tax.
1T The salaries and cmolumcnts of all
Except Judges in the puLIjc scrritC--
whcthcras servants of the Safe directly.
or of Corporations created by lis au-
,hority.
"a, The :alalics and emolumcnts of all
citizens, i'll the service of Other citizens
or Of foreign corporations doing bust
ness in this State.
3D. The professional income Of all pro-
LESSONS, faculties, and cmoiumcnis-
that is TO say, the earnings Of all those
'mI loycd, not in the service Of tn,
State or of others Of salaries or cmoiu
mcnis, but i'll their own vocations o
suits, for their own account
1t does not stop there, but,
1'h. And all profits (not income only o
what is gained, but what is made or sa
vcd-in other words the proceeds o
economical as well as productive en-