The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-07-18
u. s. INTERNAL REVENUE.
ANNUAL ASSESSMENT OF 1852

ANIMAL ASSESSMENT OF 1853.
Assessor OFFICE. pEHroS. May 81, 1853
All tax payers within tho first District OF Mary
jhnd, are hereby notified TO make returns of the
annual assessment Of 1863 To the assistant As,e.
sor OF the hi, isions in which they respectively
resde:
for use;
OF Carriages kept for use or for hire and their
ynlue,
OF billiard tables kept for use or for hire
W Yachts or pleasure .css.'s and their value
The las. Assessment On the above classes of
property, was made for The year 1862 Tho as
SIS melt ROW to be- made is for 1863.
H.-LNENsEs-Al persons engaged in any
kind Of business for which they are liable to Fay
license required to amply for license from
Nay |. 1868 Holders of licenses will be allowed
for any time which they may have yet to run
bcf"r. expiration
II.-Iscosr-Total Income to be Returned
Each person VIII be required to return his total
income tom JANUARY |. to December 81, 1852
inclusive so far specifying the source, from which
il is derived rs to enable the assistant to
decide what deduction shall be IN lds therc;rom.
All income from whatever sources received
prior TO September l, 1862 is taxable as dvi
dehds were hot subject to deduction before tina,
date. inferest received from due by trust
pani"s. savings Institutions, Insurance and rail
road companies. corporations or associations; prior
t. the same date is also taxable.
Profits ii business including the profits Of
Naciurtrs nIc 10 DO taxed. The exemption Of
profits on manufactures, contained in the original
statute; was removed by the amcnlato:y act OF
March j., 1853
The income tax is to ho levied upon all persons
in the District in which they reside; consequently
persons III this District deriving profits or income
from investments or business u:side Of the Dis.
trict must make return Of the same here. Busi,
ness iirIns must make such estimate Of their
gums tor The year 1862, rs will enable each mem
Str to return His share to the assistant assessor
Guardians and trustees, whether such trustees
are 50 ~ their 1.dce rs executors, administrators
or other li,ueiary capacity, are required to make
return OF the income belonging to minors or Other
persons. which may be held in trust as aforesaid;
md the Income tax will be assessed upon the
amount returned. after deductins such sums as are
exempted from tho income tax aforesaid Pro
viaed that the exemption of six hundred dollars
dnhrg sectien 80 Of the excise law, shall not be
allowed On account Of any minor other benei-
cary of II trust. except upon the statement Of the
guardian trustee made under oath, that the
minor or bcnfc'ry HIS no other income from
which the said amount Of SIX hundred dollars may
b. exempted and deducted.
Farmers will be required to make return Of the
value Of the produce Of his farm or plantation.
without deduction for the labor or services of h m
telf and family or for any portion of such pro
duce CONSUMED by himself and family.
Persons receiving salaries must return the full
amount Of the same.
The following deductions will bo allowed -:
Taxes for 1862 and the amount actually paid
tor rent OF any dwelling house or estate which Is
the residence of the person assessed. Persons
receiving rent may d.duc. thcrctrom the amount
pnid for necessary repairs, insurance and interest
on membranes upon such rented property. The
cost OF " structures Improvements To- BALD
ings. shall llo;' Se deducted from income
Interest paid by any person on membranes
upon the dwelling house or estate on which he
resi- les. also his payment for necessary repairs
The amount paid by any farmer for hired labor
and necessary .cp.irs upon his farm, Including
the subsistence Of laborers.
Also. tho sum Of six hundred dollars
All persons neglecting refusing to MAKO
returns Of my properly or business which may be
liable to tax license. for ten days after notified
10 do so by assistant assessor. are liable to bo
assessed by him according to the best information
he can ohisin and he is required by law To add
ffy per rlituin to the amount of such assessment.
.'uch p,,sl,s also become liable to the fines and
p nslih prescribed by law.
l.c urns may be made to either Of the following
nssi.t ut a,scssoIs from whom any further infor
M.tie ,,ai the requisite blanks may be obtained
NAME; RESIDENCE.
JOSEPH J. ES|IS Snow Hill.
GhHI. H. ELLEi00D. Salisbury.
1BNlT, +. STkAEGHN, cambridge.
Efl PEN THAR? Easton.
John u EMERSON, Denton,
EoIiT X WILSON, Church Hill.
WV n LAMBERT, Chestcrtown.
J.. i. EWING, Elkton.
..-.- GEO N. RESSIM,
Assessor First District Mar and.
May 80 1893