Glasgow weekly times. (Glasgow, Mo.) 1848-1861, 1861-08-22
APPoRrrosMExT.

Pennsylvs MIA II ,e46, 7i9 Iowa...... 49,, 0SS
Delaware "a, 6Sl Wisconsin,. 5l9, 6Ss
MARYLAND ..... 436.S23 California 254, 538
Virginia 1900. 937,550 Minnesota. l08 ,524
North Carolina. SIC ,Iei Oregon IS, I40
u.l Caroline. 1903 $40 New Mexico. 62,648
Georgia 584 1867 Utah ......... 26, 9S2
Alabama ...... 529.3i3 Washington 7,755
Mississippi -. 4l3,Qs4 Nebraska. 1891
Louisiana -. 3S5 1886 Nevada. ...... 1852
Ohio ...... :. 4 ,567 0S9 Colorado 49,. p 905
Keniucky...... 7I3 ,695 Dakota 1890. 3,24l
Tennessee 66s,49S DIS. Columbia az, 437
TIE direct tax laid by the act Is TO be
assessed and laid on the value OF all lands
and lois of ground, with their improve.
ments and dwelling houses, which several
articles subject 10 taxation shall be enum-
Grated and valued by the respective asses
.rbrs at the rate each Of them is worth in
money on the first day Of April, eighteen
hundred and sixty-lwo: Provided, howev-
er, that all property of whatever kind com
ing within any Of the foregoing descriptions,
and belonging TO the United States or any
State, or permanently or specially exempt
ed from taxation by The laws Ct the State
wherein the same may be situated at the
time Of the passage of this act, together
with such property belonging 10 any indi-
yiduaI, who nctually resides thereon. as
shall be worth the sum OF five hundred dol
Lars, shall be exempted from the aforesaid
enumeration and valuation, and from the d.
rect tax aforesaid. And provided further,
that. 10 making such assessment, due re-
gard shall be had 10 any valuation that may
have been made under the authority Of the
State or Territory at any period nearest the
first day Of April.
Persons will be required 10 give written
lists Of lots and dwellings, liable TO direct
tax, in defauk Of which, or in case of frau.
dulent return. the assessor will make such
lists. and in case Of fraud the person offend.
ing may also be convicted before any court
having competent jurisdiction and fined
$500.
INTERNAL DuTfEs-THr EXCISE TAX.
After the first of April, 1862, duty of
FIVE cents per gallon mist be paid on dis.
titled liquors -disdIlers must keep record
al the number of gallons they distill; the
aniy must be paid at the time of rendering
the account; liquors distilled, upon which
the duty has not been paid, may be seized
and sold; and refusal to allow the prop,
officer TO inspect the~accounis shall subject
The refuser 10 penalty Of $500. Ferment-
ed liquors pay tax Of two cents per gal
Ion, aud brewers must keep an account Of
the quantity brewed. Penalties are at.
iached for Noncompliance with the law.
TEE INCOME TAX.
Persons earning or having profits, gains
and incomes in their own right or in trust,
and all companies, institutions, associations;
corporate or not corporate, and corporal ors,
earning or having profits, COINS and in
cgiDes ere or shall be derived from sources
epiber than The property by this set subjec
,ed to direct trx, for the year proceeding
the erst day Of April, Ammo Domini eiga.
lees hundred and sixiy-two, and each year
thereafter, beyond the sum of eight hundred
dollars, derived from any source of BUSH
ness. trade or vocation, dividends of stocks,
interests Of money or deposits, salaries, in.
terest on legacies, annui,ies. Or derived
Hrpm any other source, within or beyond
The boundaries Of the United States, shall
be ssbiect to and pay a tax of three per
teentum on the first day of April in each
year from and after the passage of this nci;
and 10 computing such profits; gains and
incomes, taere shall be deducted, besides
the sum Of eight hundred dollars, as sfore-
said all local or State taxes, The wages
p,id for labor, and other chsrgesl incident
ID such profits, gains and incomes, not in.
GLIDING personal and family expenses, in
such manner as TO leave the annual net in
e OF each and every person. excepting
,-lIdednctions heretofore and hereafter
mentioned, subject TO taxation under The
proyisisHs Of this act: provided, that no
psfsan, member>or corporator Of any COM
psny, institution, association or corpora
ton, charged or chsrgeable with tax un-
der THIS act, shall be required or be sub.
jected indisiduallyto taxation for his or her
STARE Of The profits, gains or incomes of
such company, instiIutisp. association or
corporation which shall have been taxed
under the provisions Of this cot, and paid
in whole by said company. institution, as.
sociaiion or corporation; but where The in.
come tax is derived from persons residing
abroad. but drawing money from their
property 10 this country, The rate shall be
nye per G nt per annum.
Each aad every person company, insti-
tuition, association, corporate or not corpor-
ste, and corporstor, as mentioned in the
proceeding section, shall, on The first day
of April next, and each year thereafter,
cause statement 10 be prepared and veri-
fed BY the oath Of such person. or by the
osth Of The principal manager Of such COM
paiy, institution. association, corporate or
not corporate, which statement shall ex-
hitit The amount Of profits, gains and in
comes Of SAID person, company, institution,
association, corporate OF not corporate, for
The year ending on the said first day Of
April, which statement shall, within thirty
dsysfro the first day Of April, be lodged
seilh the collector of excise OF, internal tax. |
e Ton tsss district in which fhe principal
place Of business Of such person or persons, |
company association issiitulioD, corporate
90 not corpors.e, il situated; and il shall re |
the duly Of such collector to give public
sofsxH.s III A he sss IN s3s..I - -.