Sunbury American. [volume] (Sunbury, Pa.) 1848-1879, 1863-06-20
INTERNAL REVENUE.

TINTED STATES INTERNAL REVENUE
l Assessors Notice
The tax payers of this District are hereby notified
that pursuant to the provisions Of the Act of Congress
passed July l, 1862 entitled "An act to provide In
ternal Revenue to support the Government and to
pay interest on the Public Debt" and the act to
amend the same passed March >. 1858, the second
annual assessment will be made aud after the first
Monday 9th day of May inst The assessment will
embrace the following items:
!. lNCoNES.--A0 incomes for the wear ending
Dec. 81 1862 must be returned 20 the Assistant A..
SCISSORS. under OATH in accordance with the nsruc-
ions of the Commissioner of Internal Revenue, upon
the blank forms provided for that purpose.
Each person will be required 10 return his total
income, so far specifying the source from which it is
derived Us enable the Assistant Assessors to de-
eide wha; deductions shall he made thereon.
HUSBAND AND WIFE.
Where n husband and wife live together and their
taxable income is in excess of 5000 they will be en-
titled To but deduction of 5000. that being the
average fixed by law Us an estimated cummutatOn
for the expense of maintaining family Whore
they live apart they will be taxed separated. lnd 1o
each entitled to II deduction of $500.
GUARDIANS AND TRUSTEES
Guardians md trustees. whether such trustees Hic
by virtue Of their Office executors. administra-
tors, or other fluciary capacity, required to
make return of the income belonging to minors or
other persons which may be nold in trust. as ntorc.
said and the income tax will be assessed upon the
amount returned after deducting such sums Is
exempted from the income taN IT, aforesaid PrOyid
section 90 of the excise law shall not be allowed
account Of any minor or other beneficiary of
trcst except upon the statement of the guardian or
trustees, made under oath, that the minor or bcnc-
fcinry has other income from which the sad
amount Of six hundred dollars may be exempted
and deducted.
INCrMBRANCEs, RENrS AND RErAIRS.
Interest paid by any person on membranes upon
the dwelling house or estates on which he resides
may hc deducted from income; also his payments
tpr M -trv n n \
paid for rent Of any dwelling house estate which
is the residence Of the person assessed.
Persons receiving rents may deduct therefrom
the amount paid for necessary repairs insurance
and interest on membranes upon such rented
property The cost of structures or improve
ments to buildings shall not bo deducted from
income.
FARMERS.
Every farmer or planter will he required TO mako
return of the vnlnc of the produce of his farm
plantation, without deduction for the labor or services
of himself and his family, for any portion OF such
produce consumed by himself and family.
The amount paid by any farmer or planter for
hired luber and necessary repairs upon his farm
plantation, including the subsistence of the lnbortr
and the manure purchased by farmers to maintain
| their lands in present productive condition will be
| allowed.
Farm produce. which the producer has on hand
the 3st day of December, 1862 must be appraised
| at its market value on that day.
| 9 ENUMERATED ARTICLHS-All articles named
|
for the taxes to which they liable, for the year
! ending May |, 1864, viz:
Carriages, kept for use, for hire for passengers.
| Yachts.
Billiard Tables.
| Silver Plate.
| Gold Plate.
! The turner assessments on 7hc oborc NAMED
| 0rtIcieS h0UiRg been 0iaac for hhC V"Nr 1862.
| These returns must be made to the Assistant
Assessor within ten days from date of delivery OF
| the blanks. Neglect, or refusal TO comply within
a.. l.,N,.
or Assistant Assessor 10 estimate the income and the
tax upon enumerated articles with an addition OF
| mr. per ceHf"w.
The cntirc income tax of ctery person will be
assessed at the residence of the party and not at the
| place oihusiness,
LICENSES.
All licenses assessed in accordance with the act o
, March g. 1863, will continue in force until the hrs
| day Of May, lS6i
"And all licenses granted after the first day o
MAY IN any year will expire on thc trst day ot hsN
following and Will he issued upon the payment OF
. ratuble proportion of the whole amount of duty
imposed for such licenses and such licenses $
granted will be dated ON the first day of the montl
! in which il is issued. Provided, That any person
firm or corporation that on the fret day OF May
1898, held an unexpired license, will be assessed
ratablc proportion for the time between the eNpira
ion Of the license and the first day OF may eightec
hundred and sixty four ,"
All persons doing business within this distro
must apply for new license To run from the dat
their present license expires (Which, in most case
il September Let, 1861 TO the first OF May, ls6i
Whenever, by the amendments, new rates Of ieens
are established, the license will be ASSESSED u
the new rates, and In all eases where the presen
iicens. expires September lst 1898, the iiceus
, will cover u period Of eight months, and must b
assessed to pay two thirds OF the yearly tax
rESALTIEs
When an assessment for license has been mad,
neglect or refusal 10 give the st make the npplica
ton within tho time required aud the assessmen
is returned In the annual list the fifty per centui
, penalty prescribed In section II mast be added
aud cannot DO remit,ed, either by the Assessor d
Collector,
| By the act March 8, ls05, the rensity q a.
. Vsfl5 tHi,ri 50HmcHf Is added % The punshnlci
provided l i0Tm.i acts, fuT those who tail 10 lah
out license shen required by the sHcise laws of ID
lu.,ed states.
p. 1he frmer annual assessment which wac en-
La4aHrI i0f H.It Of information ga the part
cirers, uiih regard 20 the daiios imposed on thcl
by the excise law. ID 10 msnllssl HAT, With n
kros dfu STAINED on tbs part o The taz'Iayt
ani With the assistance Tortcftd BY this eifenla
that igu1Fanee OF The las ean no ionger be pesds
by ieln4uegls u IAo hope Of AVOIDING the Isnalu'
l!5tlIsl pAklLL kKSblG,
Ars,0f lVs lf'r,l lsaar3i ifsni,