Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1861-08-08
TEE INCOME TAxs

A. { n
c3t95 20 r'dfHE INconE TAX vas aes' Vt
Section "a. And be Il further enacted. That
persons earning or having profits, gains and In
comes ~ tbeir own right or in trust, and all
Companies, Institutions, associations, corporate
/ or not corporate, and cotporstors, canning or
having profits gains and incomes, which pro.
fts, gains and incomes are or shall be derived
from sources other than the property by this
act subjected toa direct tax, for the year pre-:
eediug the frst day of1April, Anno Domini
eighteen hundred and sixty two, and each year
tnereaitaf, beyond the sum of eight hundred
collars, derived from any source Of business,
trade Or vocation, dividends of stocks, i.,terest
lof money or debts, salaries, interest ON iera.
cies, annuities or derived from any other source,
within OF beyond the boundaries Of the united
States, shall be subject to and pay tax Of three
per centufn on the first day OF April in each
year from and after the passage Of this act and
Ia computing such profits, gains and ineom ss,
there shall be deducted, besides the eum Of
eight hundred dollars, as aforesaid, all local or
State taxes, the wages paid for labor, and other
charges incident to such profits, gains and In
comes, not including personal and family ex-
| pensesi In such manner as to leave the annual
net income Of each and every person, except ing
the deductions hesetofore and hereafter men,
toned, subject to taxation under the. pro-
visions Of this act: Provided, That no person,
tjon. assoc;s trn w. " oi.nS -.
chargeable with tax under this act, shall be
required to be subjected individually TO taxstion
for his or her share Of the profits, gains or in
comes OF such company, institution, association
or corporation which shall have been taxed un-
der the provisions of this act, and paid In whole
by said company, institution, association or cor
from nersone resjd;ns ah.osS hn, a. -, 49,
90 trnr, their nrorart, n ,h;s oosn..r" 49,.
sbaIl he Ave ner rent' nor anrum u''
Sec 65 and ho 4, t,'.ha. ",.ot,s rh
oach and araru o.ss, sA, ;"S.;.,, no'
osoc;ot;cn - =. 80 aI--.y s''J nn-
norstor ~ !, s,on0d ~ | ~ poss;s enu a.;o Go.
| sshsII =. ~ sto.S. "a ln ssN..o'
saas ~ saS - uy " npln ne1y sIu easu
nsrsd srS ra.;aad 10 r. as,h ~ sroS y ,poo
pshS ~, nSI - w oA,n =. sssu r. "a tsoI,
oon, ~ n.nx nv ;nse;tm,, wv oosno - SUI ~
not cor nora,a wbicb snt sSaII aybih;t the
/ amount of nrofts. raina and incomes of said
person, company, institution, association, cor.
] porate or not corporate, for the year ending on
the said frat day of April, which statement
shall, within thirty da5s from the first day OF
i April, be lodged with the collector Of the ex-
else or Internal taxes for the district in which
the principal place of business of such person
or persons, company, association, Institution
corporate or not corporate, is situated; and II
shall be the duty Of such collector to give pub
lilo notice that he will attend at convenient
places to receive such statement and the amount
Of tax or duty payable thereon, aud shall give
q receipt or receipts for the amount paid and
If any person or persons earning or having
profits, gains or incomes, In his own right or II
trust, above the sum of eight hundred dollars
as hereinbefore mentioned, or any company, in
stitution, association, corporate or not corpor-
ate, earning or having profits, gains or incomes
above the sum of eight hundred d0llars, ,as
hereinbefore mentioned, shall neglect or refuse
to cause such statement to be made, lodged
with the collector and verified, as etoresaid, th'
amount of tax or duty may and shall be hxer
by the collector, and after ten days notice Q
the amount 90 fixed, Ii not paid, such amour
may be levied BY distraint In the manner pre-
scrtbedrin other cases OF delinquency by thi
|, act, on .c85''v .5sacq. ,57-.i c7sw .W = r
d -, tsa THE AMENDED TARIFF. bal ..-
. rso "a, ,o,;g -, ,,h;oh IL. hao, no oosd n
all avs 49,. Th.os b;,T ,ri,S e.,
- .I.a.s.io,s anS ~ ads;,;o, of a,
sul.:a.asS SpinI - ~ ,S,;sl' -, I
All ~ sen. .sSs I.ai, - nsssss.. ~
I..; ~ ~ i,a..s.. 80. .sarsae - Ia s",,,a al =
" f TSo s,,ioM;, Oon onU.o,;ss 1910 S.I
addad =. AZ e ."ns;.tos lus ~ oanSarsoco IN IN
!. S;m "a ;,1no,,.r, sas - ;r,nor,srs. - =
src SnS 10 i. Sartber enacted That al
i ooo5s waras and ns,chanS nSjse sctnsliv m sbip
/ e. - "a Isnnd - ~. Trn;t.d Ststos o,d al
ooaSs ssno. - r.asoh .nJ;se On Ssnasi, !,
II yorsborsss =, nnhlio storss at tho dste of IN,
rsssa - of ri, 80 ohsII he snhieot N ma ancl
snties as are nroyided by law before and a
|. ltho ,,,ro 81 tha no s,ape, of this osct. An,
|, r,ov;dsd fnr.hsr : That Al, "goods dsn,sitsS
: in nubIic store or bonded -Tarebouse ate
3 this act talyea affect and goes into operatior
z II desirned for Tconsumpsion in the Unite
: States. ,nnst he w;thdrawn therefrom. ar In
d Ednt,es' thereon Maid in three months alter tn
N am are denoa;eed. ana Goods es;gnsd for .,
.s ~ -ts1..eN, 49, 49, - :