Indiana State sentinel. (Indianapolis, Ind.) 1861-1865, 1862-07-21

AZ - Jill 49,
the 2sd of June. We give below a table of the taxes i'm
posed. The names of the articles and classes of persons
taxed, are arranged in alphabetical form, rendering the
table valuable for convenient and ready reference:
The taxes imposed are of the following different classes,
VIZ
FIrst-A tax on persons and corporations engaged in
Second-A tax on manufactured articles, products, &c,
to be paid by the manufacturer or producer when he
sells such articles or products.
7Hird-A duty on Incomes Of individuals railroad and
steamboat companies, public officers and others.
F~0HTTh-Duties 70 be paid for stamps, which the bill
requires to be affixed TO certain papers, medicines, docu-
ments, &c.
The Tax Bill is to 90 into effect on the first Of August.
A large portion of the people of the Northern States will
be called on for the income tax, concerning the payment
of which an erroneous impression is prevalent. 1t is not
to be paid immediately. on the income and profits Of the
year already passed, but will become hue on the LIST of
May, 1868, and is to be levied on the income for the year
preceding. Alimit is placedto the time in which the tax
shall be in operation, the date fixed for it to cease being
lS66.
The President may divide the States into districts, not
exceeding the number of congressional districts, and aP-
point an assessor and collector Ito be confirmed by the
Senate) for each district. Each assessor may divide his
districts into convenient sub-districts, and appoint an as
siStant in each division. Each collector may appoint as
many deputies as he may deem proper. Bonds are re
quired- Collectors to pay aud be responsible for acts Of
their deputies
All persons, partnerships, firms, corporations, or asso
Citations, are required to make lists Of all their property
or incomes taxed by this law, ON the LIST of August, 1852,
and LIST of Nay thereafter, and deliver such list OF state
ment to the assistant collector of the district. A fine of
$500 is imposed for incorrect lists.
Persons refusing to furni- h a list of their taxable effects
and incomes to be fined 500, and the assessor will make
a list and then add fifty per cent to it, and the assessors
are authorized to enter dwellings and places, to ascertain
the value of property.
The assessors may hear appeals, but shall not increase
assessments without first giving notice to the assessed
party.
The collectors shall give notice by advertisements or
post bills of the time when assessments are dus, and if
they are not paid within tn days of that time, ten per
centum shall be added to the amount assessed; and the
collector or a deputy shall, within twenty days thereafter,
I ell u.,u the -a-nn= aErusn % nn- n-.-As- 4
amount due, with ten per cent addition and, If not paid
then, the collector may sell enough of the property as
sessed to raise the taxes, ten per cent added, and the eM-
penses,--notce of sale to be publicly advertised. Tools
or implements of a trade CT profession, one COW, arms,
and provisions, and household furniture kept for use, and
apparel necessary for a family shall be exempt from such
sale. Property that cannot be divided, to be sold entire,
and the surplus paid back to the owners. If property
taxed cannot be sold for the amount Of the taxes, it shall
be bid in by the collector for the United States, and then
sold for whatever sum it may bring.
Fns for obstructing OF hindering a collector or deputy,
$500.
The compensation of collectors is four per centum on
the first hundred thousand dollars collected, and one per
stationary, etc, is also allowed. Out Of the commissions
the collectors must pay their deputies.
II the taxes cannot be collected in any State, at the
time specified in the act, the President is directed to COL
lect them as soon as possible, adding six per cent interest
for the delay.
The collectors may grant licenses for distilling; the col
lectors to appoint inspectors Of distilled liquors. The dis
tillers may erect bonded warehouses, under certain re-
.trctions. The provisions in regerd to beer and distilled
liquors are lengthy and in detail.
Tue penalties for carrying on any business for which a
license is required, without a license, are severe.
Railroads and Ferries to pay 3 per cent on their gross
receipts for passengers. If not using steam, Ia per cent.
Toll bridges to pay 3 per cent. Of their receipts. Railroad
companies shall pay 3 per cent. on the amount of their
dividends and interest on bonds, and deduct the same
from their payments to share and bondbolders. Bank
and Insurance dividends are also taxed ) per cent.
A tax OF 3 per cent is levied on all advertising receipts
Of newspapers, period, als, fl leaves, &c.-Sl, 900 annu-
ally being exempt, and newspapers not having 1900 cir
cuiaiiOn being also exempt
1t is understood that a separate bill will be passed tax
ing live stock and real estate
Advertisements inserted in newspapers, maga-
zines, reviews, or any other publication, on
gross receipts fOr-.----- ----------------. B 2 Ct
Do, all receipts for, to the amOut of 81 ,OOO.... exempt.
Do, do, by newspapers denied the use Of the
mails....-.~.. -. .....-..... 10 2 ct.
exceed 1900 copies exempt.
Agreements, for each sheet or piece Of paper on
which written, stamp uty............... cents.
Agreements, for the hire, use or rent Of any
land, tenement, OF portion thereof, II for a
period Of time not exceeding three years,
stamp uty...... -. ....."....".... 80 cents.
years, stamp 81 90
AlchOhOl, made or manufactured of spirits or
materials upon which the duties imposed by
this act shall have been paid, is not to be
considered a manufacture
Ale, per barrel of t~hirty-one gallons, fractional
parts of a barrel to pay proportlOnately.... 90
Alternatives, each package OF, the retail price
or value of which does not exceed % cents,
stamp duty. 80. $50. 1cent.
Do, each package Of, the retail price or value
of which exceeds p cents, and does not eX-
coed so cents, stamp uty....-."...-..- cents.
Do, each package OF, the retail price or value
OF which exceeds 5Ocepts and does not exceed
10 cents, stamp , cents.
ceeds IS cents and does not exceed SI....... 4cents.
Do, each package OF, the retail price or value
of which exceeds 81, for each and every so
cents, OF fractional part thereof, over and
above 81, an additional stamp duty off,. 2cents.
Animal oils, per scents.
value Of which does not exceed % cents,
stamp duty. cent.
Do. each package Of, the retail price or value
of which exceeds % cents, and does not ex-
coed 80 cents, stamp duty. $3.50 2cents.
Do, each package of the retail price or value
of which exceeds so cents, and does not e-
coed IS cents, stamp duty-------------.- 5 cents.
Do, do, exceeding 70 cents, and not exceeding 81 AGENTS.
Do, each package OF, the retail price or valus
of which exceeds 81, for each and every 80
cents, or fractional part thereof, over and
above 81, an additional stamp duty Of..--... cents.
ApOthecaries. when a license as wholesale or re-
tail dealer has not been taken out, for license 10 90
stamp duty Observation-Disclosures. cents.
Aromatic stuff, on each packags Of. the retail
price or value of which does not exceed %
cents, a stamp duty Of -----.--.-.------ cent.
Do, do, on each pacdage OF, the retail price OF
value Of which exceeds % cents, and does not
exceed 50 cents, a stamp duty of.....-..-.. cents.
Do, do on each package of, the retail price or
value Of which exceeds 80 cents, and does not
exceed 70 cents, a stamp duty Of ........... Scents.
Do. do, exceeding rs cents, and not exceed
ing AGENTS.
Do, do, on each package Of, the retail price or
value Of which exceeds 81, for each and every
80 cents, or fractional part thereof, over and
above 81. an additional stamp duty off,. 2 cents.
Auctioneers, under which term is included every
person whose business il is 10 offer property
for sale TO the highest and best bidder, for
HcenSe---------.- 20 90
AuctionSales Of goods, merchandise articles and
things, including all sales Of stocks, bonds,
and other securities, on gross amount of
-...l-IO of 1 p ct.
Badgers cod liver oil, on each package Of, the
retail price or value of which does not exceed
25 cents, a stamp duty Of......"----.. cent.
Do, on each package of, the retail price OF value
OF which exceeds 20 cents, anC does not eX-
coed so cents, a stamp duty Of. ............ 2 cents
Do, on each package #, the retail price or value
of which exceeds % cents, and does not eX-
coed Is cents, a stamp duty Of............ cents.
Do. do, exceeding 20 cents. and not exceeding
AGENTS..
Do, do, on each package Of, the retail price or
value Of which exceeds 81, for each and every
so cents, or fractional part thereof, over and
above 81. an additional stamp duty Of ..... cents.
Balm Of a Thousand Flowers, each package Of
the retail price OF value Of which does not ex-
coed 25 cents, a stamp duty of. ............ cent.
Do. each package Of, the retail price OF value
Of which exceeds % cents, and does not eX-
coed 50cents, a stamp duty Of......"...... cents.
Do, each package Of, the retail price or value
OF which exceeds so cents. and does not ex-
coed rs cents, a stamp duty of...... $50. 3cents.
Do, each package Of, the value Of which shall
exceed 10 cents, and shall not exceed sl.... 4ceRts
Do, each package Of, the retail price or value
of which exceeds 81, for each and every so
cents, OF fractional part thereof, over and
above 81. an additional stamp duty of-.... cents
Balm Of Life, same as balm Of a thousand
Flowers"
Balsam Of Liverwort same as balm Of q Thou
sand Flowers"
Balsam Of Wild Cherry and Iceland Moss, same
as Balm Of a thousand Flowers"
Band Iron (see irony
Banks, on all dividends. per Ct
Bankers. under which term is Included every
person who keeps a place Of business where
credits are opened in favor Of any person,