The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-05-30
NEW ADVERTISEMENTS.
U. s. INTERNAL REVENUE.
ANNUAL ASSESSMENT OF 1853.

ANNUAL ASSESSMENT Dc 1858.
AssEssOR's OFFIce. DeSroN. May u, 1863
All tax payers within thu first District of Mary
land are hereby notified to make returns of the
annual assessment OF 1868, u tn, assistant ASSES
sor Of the Divisions in which they respectively
reside:
or the smouut of Silver AMI dolien plate kept
fer use;
OF Carriages kent for use or for hire and their
value,
or billiard tables kept for or for hire
OF Yachts or pleasure vessels aud their value
The lac. Assessment ON the above classes Of
property. made for tho year 1862. The as
scs ment now to be made is for 1883
II.-LIcESsEs-Al persons eng aged in any
kind Of business for which they ars liable to ray
license are required to apply for license from
May |, 1868. folders Of licenses will be allowed
for any time which they may have yet to run
before expiration
HI.--IScoME-To,al Income to be Returned
Each person W II be required to return his total
Income from January L. to December 81 1862
inclusive, so far specifying the from viii Oh
II is derived to enable the assistant assessor to
decide what deduction shall be made herefrom.
All INCOME from whatever sources received
prior to September |. 1852, is taxable, as divi-
dcnds were not subject to deduction before that
date. Interest received from or due by trust com
panies. savings institutions. insurance aud rail
road companies corporations associations, prior
to the same date is also taxable.
Prshts Of business including the profits of man
hfac:urers are to be taxed. The exemption Of
statute was removed by the amendatory act Of
March 3. 1868
The income tax is to be levied upon all persons
In the District in which they reside conseq uent ~
persons in this District deriving profits or income
from Investments or business outside of the lis
trict btust make return of the same here. Bust.
ness fiji fne mus, max such climate of the ir
gains for the year 1852. as will enable each men
Der to return his share to the assistant asses
Guardians and trustees. whether such trustees
arc 10 ~ their office as executors administrators
or other fdueiary capacity, are required to make
return Of the income belonging to minors. other
persons VII CHI may be held in trust MS azores I'D
md the iLcome tax will be assessed upon the
amount returned, after deducting such sums a. are
exempted from the income tax aforesaid Pro.
'lded that the exemption of six hundred dollars.
under section 80 Of the excise law, shall not be
allowed on account of any minor other benef-
ciary of trust. except upon the statement Of the
guardian or trustee. made under oath, that the
minor or beneficiary has no other income from
which the said amount Of six handred dollars may
be exempted and deducted
Farmers will be required to make return of the
value Of the produce of his farm plantation.
without deduction for the labor services of him
self 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 be allowed -
Taxes for 1862 and the amount actually pal
for rent of any DIV Yelling house or estate Which is
the residence of the person assessed Persons
receiving rent may deluc. therefr5m the amount
paid for necessary repairs. insurance and interest
on membranes upon such rented property. The
cost Of new structures or Improvements to build.
ipgs, shsll not be deducted from income.
lntercs. paid by any person on incumbr 'nces
upon the dwelling house estate Oh which he
resi- los. also his payment for necessary repairs
The amount paid by any farmer Tor hired labor
aud nec- sary repairs upon his farm, including
the subsistence of laborers.
Also, the SUN of liz hundred dollars.
All persons neglecting or refusing to make
returns Of any property or business which may be
liable to tax or license for ten days after notified
to do so by assistant assessor, liahle to be
assessed by him according to the bast information
he can obtain, and he is required by law to add
fifty per centum to the amount of SUI b assessment.
Such persons also become liable to the fines and
penalties prescribed by law.
Returns may be made to either of the following
assistant assessors. from whom any further infur-
nation (and the requisite blaukslm be obtained
NAME RESIDENCE.
JOSEPH J, ENNIS, Snow HILL
RoET. II. ELLEHOGD. Salisbury.
LEVIN Z, STRAUGuN, Cambridge.
REUBEN THARP. Easton
JOHN II EMERSON, Denton
RnBT. X. WILSON, Church Hill
WIN II LAMBERT, Chestcrtown
L. L. EWING, Elkton.
GEO NJ RUSSUM
Assessor First District Maryland.
MAY 30 1863