Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1861-08-16

}, AUGUST 16, 1861.
titled liquors-distilIers must keep record
Of the number of gallons they distill; the
duty must be paid at the time of render
ing the account; liquors distilled upon
which the duty has not been paid may be
seized and sold; and refusal to allow the
proper officer to inspect the accounts shall
subject the refuser TO penalty Of $780,
Fermented liquors pay tax Of two cents
per gallon, and brewers must keep an ac-
count Of the quantity brewed. Penalties
are attached for a noncompliance with the
law.
TAX ON CARRIAGES AND WATCHES.
Section 81 provides that there shall be
paid yearlp upon every carriage, the body
of which rests upon springs Of any descrip-
tion, which may be kept for, and which
shall not be exclusively employed in the
transportation of merchandise, according TO
the following valuation, including the har-
ness used Herewith:
Not exceeding ffty dollars s......-.. 81
IfSbove fifty and not exceeding hundred dollars.
one hundred and not exceeding two hundred dollars
II above two hundred and not exceeding four hundred
Ifabove four hundred and not exceeding six hundred
1fabove six hundred and not exceeding eight hundred
uoliarA ~
If above eight hundred and not exceeding thousand
If above one thousand dollars. ars.-----.---..-.-..6 go
Which valuations shall be made agreeably
to the existing condition of the carriage and
harness at the time of making the entry
threof each year, in conformity with the
provisions of this act; and that there shall
be, and hereby is, likewise imposed an an
nual duty of one dollar on every gold watch
kept for use, and of fifty cents on every sill
yer watch kept for use, which duty shall be
paid by the owner thereof.
These articles must be registered and a
cettificate granted.
THE INCOME TAX.
Section "a. And be it further enacted
That persons earning or having profits
gains and incomes, in their own right or il
trust, and all companies, institutions, asso
Citations, corporate or not corporate, and
corporations, earning or having profits, gains
and incomes, which profits, gains and in
comes are or shall be derived from sources
other than the property by'this act subjected
to direct tax, for the year preceding the
first day Of April, Ammo Domini eighteen
hundred and sixty-two, and each year there
after, beyond the sum of eight hundred dol
lars, derived from any source of business,
trade or vocation, dividends Of stocks, in
terest of money or debts, salaries, interest
on legacies, annuities, or derived from any
other source, within or beyond the boun "a
ries of the United States, shall be subject
to and pay tax of three per centum or
the first day of April in each year, from
and after the passage of this act; and il
computing such profits, gains and incomes
there shall be deducted, besides the sum O
eight hundred dollars as aforesaid, all loca
or state taxes, the wages paid for labor, anC
other charges incident to such profits gainI
and incomes, not including personal and
family expenses, in such manner as to leave
the annual net income of each and every
person, excepting the deductions heretofore
and hereafter mentioned, subject to taxa,
ton under the provisions of this act: Provi-
ded, That no person, member or corporator
of any company, institution, association or
corporation, charged or chargeable with a
tax under this act, shall be required or sub
jected individually to taxation for his or her
share of the profits, gains or incomes oI
such company, institution, association oil
corporation; but where the income tax is
derived from persons residing abroad, but
drawing money from their property in this
country, the rate shall be five per cent. pei
annum.
Section 65. And be it further enacted
That each and every person company, insti
tuition, association, corporate or not corpo
rate, and corporator, as mentioned in the
preceding section, shall, on the first day o.
April next, and each year thereafter, cause
statement to be prepared and verified by
the oath of such person, or by tho oath o
the principal manager of such company, in
stitution, association, corporate or not cor
porate, which statement shall exhibit The
amount of profits, gains and incomes of sale
person, company, institution, association, cor
porate, or not corporate, for the year ending OF
the said first day of April, be lodged witt
the collector of the excise or internal take
for the district in which the principal plac
of business of such person or persons, com
pany, association, institution, corporate o
not corporate is situated; and it shall b,
the duty of such collector to give publi
notice that he will attend at couvenen
places to receive such statement and tht
amount of tax and duty payable thereon
and shall give receipt or receipts for tn,
amount paid; and if any person or persons
owning or having profits, gains or incomes
in his own right or in trust above the sun
of eight hundred dollars, as hereinbefor
mentioned, or any company, institution, as
sociation, corporate or not corporate, earn
ing or having profits, gains or income
above the sum of eight hundred dollars, a
hereinbefore mentioned, shall neglect or re
fuse to cause such statement to be made
lodged with the collector and verified, a
aforesaid, the amount of tax or duty MAJ
aud shall be fixed by the collector, and afte
ten days notice of the amount so fixed,
not paid, such amount may be levied b
distrant in the manner prescribed in othe
cases of delinquency by this act.
Well Done California.
At the close Of the short but eventful exit
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