The Bedford gazette. [volume] (Bedford, Pa.) 1805-current, 1861-08-23


ole; Provided, The relative valuation of prop
erty in the same county shall not be changed,
unless manifest error or lmperfectIon shall ap-
pear IN any of the lists Of valuation, in which
case they have power TO correct the same, as TO
them shall appear Just and right. And if, in
consequence OF any revisal, change and altera-
tlon OF the said valuation, any inequality shall
be produced in the apportionment OF the direct
TAX 10 the several States, il shall be the duty of
the Secretary OF the Treasury to report the same
TO Congress, to the intent that provision may
be made by law for rectifylng such inequality.
When the assessors have completed the adj
Jusfment and equalization, the proper quota Of
the direct tax to each county and district OF a
State shall Oe aPportioned.
UNPAID TAXES.
Section 81 provides that when any tax shall
remain unpaid for the term OF one year, the
collector ia the State where the property lies,
having first advertised the same for sixty DAYS
IN at least one newspaper in the State, shall
proceed 10 sell, at public sale, SO much OF the
SAID property as may be necessary TO satisfy the
taxes due thereon together with an addition
oil twenty per centum thereon; or if such prop
eFty is not divisble, as aforesaid, the whole
thereof shall be sold, and accounted for in the
manner herein before provided. II the proper
ty advertised for sale cannot be sold for the
amount OF the tax due thereon, with the said
addition thereon, the collector shall purchase
The same In behalf OF The United States for such
amount and addition.
INTERNAL DUTIEs-THE EXCISE TAX.
After the 1st of April, 1862, duty of five
cents per gallon must be paid on distilled Iiq-
uogs-distillers must keep record of the num-
Der of gallons they distil the duty must be
paid at the time Of rendering the account ;
liquors distilled, upon which the duty has not
been paid, may be selzed and sold and refu-
sal 10 allow the proper officer to inspect the
accounts shall subject the refuser TO penalty
Of $500. Fermented liquors pay tax of two
cents per gallon, and brewers must keep an
account Of the quantity brewed. Penalties
are attached for noncompliance with the law.
TAX ON CARRIAGES AND WATCHES.
Section 81 provides that there shall be paid
yearly upon every carriage, the body of which
rests upon springs of any description, which
shall not &c exclusively employed Tor the
transportation of merchandise according to the
following valuation, including the harness
used herewith
Not exceeding htty dollars, 81
# above fifty and notexceeding one
hundred dollars. 4
If one hundred, and not exceeding two
hundred dollars, s
If faboVe two hundred, and not exceeding
four hundred dollars, l6
If above four hundred, and not exceeding
six hundred dollars, %
If above six hundred and not exceeding
eight hundred dollars, 80
II above eight hundred and not exceeding
one thousand dollars, 40
If above one thousand dollars, SO
Which valuations shall be made agreeably TO
the existing condition of the carriage and har-
ness at the time of making the entry thereof
each year, in conformity with the provisions
Of this act; and that there shall be, and hereby
is, likewise imposed an annual duty of one
dollar on every gold watch kept for use, and
OF fifty cents on every silver watch kept for
use, which duty shall be paid by the owner
thereof.
These articles must be registered and GER
tifcate granted.
THE INCOME TAX.
Sec. Ga And be it further enacted, that
persons earning or having profits, gains and in
comes, in their own right or in trust, and all
companies, inst buttons, associations, corporate
or not corporate, and corporators, earning or
having profits, gains and incomes, which profits
gains and incomes are or shall be derived from
soueces other than the property by this act sub
jected to direct tax, for the year preceding
the first day ofAprIl, Ammo Dominl eighteen
hundred and sixty-two, and each year thereaf-
:er, beyond the sum OF eight hundred dollars,
derived from any source of business, trade or
vocation, dividends of stock, interest of money
or debts, salaries, interest on legacies annuIties,
or derived from any other source, within or be-
yond the boundaries of the United States, shall
be subject to and pay tax of three per Centum
on the first day Of April IN each year from
and after the passage of this act; and 10 COM
putting such profits, gains and incomes, there
be deducted, besides the sum of eight hundred
dollars, as aforesaid, all local or state taxes
the wages paid for labor, and other charges in
cident to such profits, gains and incomes, not
personal and family expenses, in
such manner as to leave the annual net income
OF each and every person. excepting the deduc-
tions heretofore and hereafter mentioned, SUBJ
ject to taxation under the provisions Of this act
Provided, that no person, member or corpor-
ator of any company, institution, association or
charged or chargeable with tax
under this act, shall be required or be subiec-
ted individually TO taxation for hlS or her share
of the profits, gains or incomes OF such compa-
ny, institution, ASSOCIATION or cooperation which
shall have been taxed under the provisions of
this act, and paid in whole by said company,
institution, ASSOCIATION or corporation; but where
the income tax is derived from persons residing
abroad, but drawing money from their proper
~ IN this country, the rate shall be FIVE per
cent. per annum
SEC. 65. And be it farther enacted, That