Smyrna times., 1863-06-18
u. 5. Internal Revenue.
ENG1L .LSSESS.NENT FOR |,

INN III -lSSESS.NENT FOR 1863.
ASSESSORS OFFICE, WmNIxGroy. }
May 10, 1868.
All TAX payers within the District Of Della ware are
hertOj nollfed to make returns of the ANIMAL
mehl oi 1868, to the Assistant Assessors Of the Divis
lOs IN WHICH they respectively reside
VI the amount OF Sllverand Gold Plate kept for use
o 'ahgeS kept Tor use or for hire and their value
~ billiard Tables kept for or tor hire;
VI Yachts or Pleasure Vessels aud their value
ne '0St ASSessent on the above classes OF proper
ty, made Tor the VI mr. 1862 'pha ossass,,', |
TO he nude Is tor 1868
u.-LicenseS-AH persons engaged in anv kind ot
business Tor which they are liable TO nav license are
required TO apply for Incense from MAY |, lS63-
Holders OF licenses will be allowed for any time
"nch 'eF may nave yet to return before exnIratlon
Ill -IncGmt-TorAL INCOME To NJ RETrnNkn-
f'arh person viii be required return his total in
come from January !, 10 December 81 Is62 usiye
80 "r Specying the sources from which IL is derived
as 10 enable The assistant assessor decide hal de-
ductiona shall he mnde IherelG0m
hH income from uIGteUer received, prior to
september l. 1867. Is taxable dIvIdeni Is were moi
SuDIect 10 deductions before that date Interest re
ceIVed from due by trust cuInpanies sayinas ,ns
'uii"Hs' Insurance and railroad companies c0rpora-
tolS or associations. prior 10 the date is also
Iayable.
Profits of buslness including the D,ofls of mopnfac
IuFers are also I" be taxed The exemption of profits
"h "'uiaclures, Contained in the original smtute
was removed by the amendatOry of March g. 1863
ne Income TAX Is to be levied upon al persons N
me D'Stflct III which they reside. consequently PET
SONS Ia TINS district deriving profits income from in
'e''hehIS Or business outside of the District must
lhahe return OF The same here. Business firms must
dhe such an estimate OF their gains Tor the wear S62
as Ill enable each member 10 retuI his share IN tho
Assistant assessor.
GUARDIANS and trustees. whether such trustees are
So oy virtue oi heir office as executors administrators
VI 'heI huucidry capacity, are required make re
tuf o the Income belonging TO InInurs or other ne
sos1"hlch may be held III trust aforesaid and the
- .' nA Mhi oe assessed upon the amount return
eu' alter ueIucIng snch as are exeIpnted from
he inc one tax as aforesaid Provided that the ex-
emplIon ot Elk hundred dollars under Section 80 of
''A'iS' Law Shai not be allowed account Of any
nof or other behehclary OF trust except Upon the
S'atehehI Ol ihe guardian trustee made under oat
th the minor or beneficiary has no other uC me iru
"ch the sald amount hHy be exempted nnd deducted
Farmers be required 20 make return Of the val.
ne OF the produce his farm or plantation without
ueuucloh i1f the lnbt services OF himself or FAM
" or ior any portion of such produce consumed by
himself aud family
Farm produce witch the producer has on hand ON
the 3lSt day OF Decemner 1862 must be apurased M
lis MARKET value 0n that day
fefsOhS receiving salaries must return tho full
| amount OF the same
TIE following deductions will be allowed:
IaSes Tor 1862. and the amount actually paid for
rent OF any dwelling house OF estate which is the res
dence OF the person RssesseGfersos RECEIVING rent
may deduct theTerOm the amount pad tor necessary
epars. Insurance and interest incumhrances upon
such rented property. The cost oi new structures OF
improvements 10 buildings shall not be deducted from
income.
Interest paid by any person on incumhrnnces upon
ne dwelling house or estate which he resides
also his payment for necessary repairs
Inc amount pald by any farmer for hired labor and
necessary repairs upon his farm including The su
tence OF labOreSS
| Also the sum OF sIx hundred dollars.
All persons negleVtIng or refusing to make returns
OF any property or business whlch may be nble IL
TAX or LICENSE for ten days after notified do by
IA assistant asscssOr liable be assessed by hin
according To the best information he CaI Obtain ant
he Is required by law 10 add fifty per cenIum to the
! amOEhl Oi such assessment. Such persons also be
come liable TO The fines and penalties prescribed By
Jaw.
Returns mny be.maae to either Of the following as
sIstant aSsetsOrs:
| NAME. POST oFPICF
| John W: Day. Wilmington.
Jamei WOOlley,
| George W. Roberts
! JaR VI. BrackIn. -
| Samuel EccIes. Chrstiana.
| Robert Cam, New Cnstle
| John G.. Clark. Jr., KukwoOd
Jonathan ) Hand, Backbrd,
John II. HofEecker. SInvrna
David Clay Ion. Dover
James Cook, FrederIca
Alfred Short Milford
| Caleb l.. Norris, Milton
J. d. Rodney. Georgetown,
Henry r. Rodney, LeWcs.
JOHN p. McLEAR,
Ju4 I'm Assessor District otDelaware.