Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1862-10-03

| lhed III that section, are paid by the maHufac
turer or producer only.
The law does not go into operation, as IL
all its taxes, at the same time. Most of then
accrue on the fist of September, but all stamp
duties not Hntil the first of October; and tbs
time when the income tax first accrues can bt
determined by Inference only. The 91st sec
tion, which provides for the income tax says
The duty herein provided for shall be assess
ed and collected upon The income for the year
ending the 2lst day of December Eext, prece
ding the time for levying and collecting said
duty is to say, on the first Monday oi
May, 1863, and 10 each year thereafter" And
section 90 declares, ''tbat the dnties on income
herein imposed shall be due and payable on or
before the 20,h day of June, 1863 and in
each year thereafter until ard including the
year 1866, and no longer" These provisions
indicate that the law provides but for four
years of an income tax, the first one not to be
assessed until in May, 1863
2. The MANNER OF ENFORCING THE Law
DUTY OF AssEssoRs.-Ihere is appointed for
each Congressional District an assessor and
collector, who subdvide it into convenient as.
sessmeut and collection districts and appoint
their assistants. The assistant assessors are
furnished with blank books, applications for
! licenses, monthly report of manufacturers, &c.
| During the month of September for this year,
and during that of May hereafter, the assess
ments are made by the assistant assessors, as
certaining who is liable to pay taxes under
each Of the three kinds of taxes, and when
the total amount IS ascertained and set down
in the assessors book, it is signed by the tax
payer, thereby agreeing that the assessment is
correct, and that that amount is due under the
excise law.
Every person required to procure license
must go to the assistant assessor and stRte
three things-his NAME and those of his part
ners, and the name of the association; the
TRADE or occupation for which q license is
asked; and the PLACE where it is to be carried
on. Recti6ers must state also the number Of
barrels each intend to rectify. Peddlers,
whether they purpose travelling on foot, or with
one, two or more horses, and an innkeeper, the
annual rental of the building to be occupied.
If person follows more than one occupation,
he must obtain license for each one of them
and for each place he carries Oil his occupa-
tiou. Query. Can peddler, under one Ii
cense, travel wherever he pleases, or is he linn
tied 10 his collection district, or to any of its
subdivisions?
Manufacturers must make statement. un-
der oath, of the place where the manufacture
is to be carried on, the name OF the article,
the proposed market. whether foreign or do
nestle the quantities manufactured, and the
quantities sold or delivered to others than a
gents. These statements are to lac made
monthly.
All articles manufactured for home con-
sumption, or when the annual product docs not
exceed 5000, are not taxed.
Auctioneers must make monthly statements
of the amount of their sales.
Persons carrying on slaughtcring business
must make a like statement of the number of
cattle, hogs and sheep killed.
Owners OF railroads, steamboats, and ferry
boats must make such statement Of their gross
monthly receipts.
/ All these statements are to be made TO the
Assistant Assessor, but the following mu-t be
made to the Commissioner of Internal Reve-
uue at Washington:
/ By railroad companies. of the interest paid
| to bondho!ders and of dividends TO stockhold-
ers; by banks, of their dividends and Surplus
cont ngent funds; by trust companies and saw
| institutions, of the same.
These reports are to be made every six
months. They must retain three per centum
as a tax on these dividends and surplus funds.
Insurance companies, except for life, or
their agents. must report quarterly.
Publishers of newspapers, magazines, &c,
must make quarterly reports of the gross re-
ceipts for advertisements, to the Assistant As
SCISSORS, except newspapers whose circulation
does not exceed two thousand copies, which
are not taxed.
When the Assistant Assessor has made his
assessments he returns his book to the Asses
sor, who netifes all persons, by advertisement
Of the time and place in each county, that he
will hear complaints against the manner in
which they have been assessed. These COM
plants must be in writing, specifying the
cause, matter or thing, 10 which objection is
taken.
The Assessor after hearing these, makes out
a copy of the assessment book, which is plac-
ed in the hands of the Collector.
3. Duty OF CoILEcToRs.- When these tax
lists have been received by the Collector, he
must, within TEN days, give notice by publi-
cation, in each county in his district, that the
ares hare become due and payable, and stating
the time and place when he will be in the
county to receive them, which time must be
within TEN days after such publication.
Thus we see that the taxes are due, at the
farthea, within twenty days after the lists
have been received by the collector. This will
be in the month of October, the present year
and in the month of June hereafter.
IL the taxes are not paid when due, ten per
centum will be added TO them, and the cOllec.
tor, within twenty days, must demand, person
ally, their payment, and if not then paid, he
must levy and sell the effects of the delinquent
tax payer.
The collectors are charged with the whole
amount of the tax list, and to obtain credit
for delinquent taxes, they must prove due dill
gence on their part, and that there was nc
property out OF which the taxes could be
made.
Land sold may be redeemed by payment
within ONE yeaE OF the purchase money and
twenty per centum thereon.
4. The OPERATION OF THE LAW earr
from a member of Congress. thai it was ex.
pected this law would yield from $20G 600 ,OOC
to $25O,OOO,O00 of revenue. II it yfelas from
onethird to one-half Of that amount, it will
t be more than l expect. ] pay taxes to near
ly $50, and will have none to pay under this
t law. So it will be with nearly every farmer
' 1t scarcely touches the rural population. Their,
: is no land tag. A carriage CT any wagon OF
e spring, not used exclusively for the hauling o
: farm produce, if worth over $75 with its har
!, ness, is liable to be taxed, Silver plate owe
). three and one-third pounds, Troy weight, i
j also taxed. And these are about all that th
farmer has which can be taxed under the law
L Clocks watches ieMelrv of all kinds that i