The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-07-11
q. s. INTERNAL REVENUE.
ANIMAL ASSESSMENT OF 1863.

ANIMAL ASSENShENl Dc lSUo.
AssEsSuR's OFFICE DpSroS, May 81. 1865
All tax payers within tho first District Of Mary
lard are hereby notified to make returns of the
annual assessment of 1863 to the assistant A'sa.
sor Of the Divisions in which they respectively
s.si,l,:
far usc
of Carriages kept FOR use OF for hire and their
value,
W Billiard tables kept for use or for hire;
of Yachts or pleasure vessels and their value
The Las. Assessment on tho above classes of
pror'rty was made for the year 1862 The as
SIS mcnt now to be made is for 1868.
Il.-I.ICLNsEs--All persons engaged IN any
kind Of business for which they are liable to Fay
license are rquilcd TO apply for license from
May !, 1868. Folders of licenses will bo allowed
firrny time which they may have yet to run
before expiration
ri -IscoNE-Total Income to be Returned
l!nch person viii be required to,retnrn his total
income tom Ja,tuary |. to December ~, 1857
inclusive go far snecfying the sources from VIII ch
il is derived asto enable TIE assistant asaessor to
decide wl,,rt deduction shat he N ,tlc thcrefro'n
All income fsthm whmts:cr souyc-s received
prior to september !; 1867, is taxable, as divi-
bends we're int suhjcct TO deduction before that
date. Interest received from OF due by trust com
panirs. savings institutions. insurance ana rnil
road Fnnies. corporations Or associations, PRIOR
80 the same date is also taxable
Profits of business including the profits of man
nj cturers are to be taxed The exemption Of
profits on manufactures. contained in the original
atatute. was removed by the aInenuato!y act oi
March 3: 1868
The income tax is 10 be levied upon all persons
in the district in which they reside; consequently
persons in this district deriving profits or income
from invest n,enrs or business outside Of the Dis.
trict must make return OF the same here Bu5i-
,sess films must make such estimate OF their
gains for The year 1862, as will enable each mem.
Der to icuin his share to the assistant assessor
Guardians aud trustees, whether such trustees
50 by their office as executors. administrators
or other ffiueiary capacity, are required TO make
return of Ike income belonging to minors. or other
pcrs"ns which may be held in trust. as aforesaid ;
ard the Income tax will be ASSESSED upon the
amount returned. after dcducting such sums as arc
exempted from the income tax aforesaid FRO
,idcl that the ex mPtiun of six bundled dollars
Hincr section 90 of the excise law, shall not be
allowed on account Of any minor or other bench
cnry Of trust. except upon the statement OF the
guardian trustee nade under oath, thnt tho
Inin"r or BENEFICIARY has no other income from
which the said amount of SIX hundred do lars my
lie exempted and deducted.
Farmers will be required to make return of the
ynlue Of the preface Of his farm or plantation
without deduction for he labor ser, Ices of HI m
self and family or for any portion Of such pro
tuce construed by himself and family
Persons receiving salaries must return the full
amount Of the same.
The following deductions will b. allowed -
Taxes for 1867 and the amount actually paid
for rent of any dwelling house or estate which is
.ke residence of the person assessed. Persons
rccoiving rent may deduc. iheretrom Tho amount
paid for necessary repairs. insurance aud interest
on incuinbranccs upon such rented property. The
c,.t of new structures Or improvements to build
i,g. shall not be deducted from income.
idteres, paid by any person on incuinbrnnces
upon the dwelling house or estate on which he
rcSi les also his pnyrAcnt for necessary repairs.
The amount paid by any farmer for hircd labor
md necessary repairs upon his farm, including
the subsistence Of laborers.
Also the sum Of six hundred dollars.
Al persons ncslectins or refusing to make
r'tnrns Of any property or business which may o'
hlo II lax or license. for ten days after notihed
to do su by assistant asscssor are liable to- bf
assessed by him according to the best Information
b. eau obtain. aud he is required by law t" add
fifty per ccntum to the amount OF such assessment
s'uch persn,s also become liable 10 the zines and
prnaItics prescrbe by law.
Eetu u. may be made to either of the following
assistant assessors from whom any further infor
nation (nnd the requisite blanks may be obtained
NAME RESIDENCE.
JOSEPH J. ENNIS Snow ffiIl.
E0BT IL. El.BEGon1. Salisbury.
JENlN Is. STKAUGHN, Cambridge.
REL BEN THARP. Essfon.
JOHN u EMERSON, Denton.
IN,IT X IISoN, Church Hill.
Nm VI LAMBERT Chcatcrtuwn.
sE EWING, Elkton.
GEO NJ RCSSUM
~ Assessor FIRST District Maryland.
Nay 80. 1893