The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-06-06
U. s. INTERNAL Revenue.
ANNUAL ASSESSMENT OF 1863

! AssEssoR's OFFICE. DEMON, May 81, 1888
All tax payers within tina first District of Mary.
land, are hereby notified TO make returns of the
annual assessment of 1863, to tho assistant Asset
sor of the Divisions in which they respectively
reside:
OF the amount of SILVER and Golden plate kept
for use;
OF Carriages kept for use or for hire and their
OF billiard tables kept for use for hire;
OF Yachts or pleasure vessels aud their value
The Lac. Assessment tho above CLASSES of
property. was made for the year 1862 The as
s,s ment now to be made is for 1863.
II.-LIcENsES-An persons eng aged in any
kind vi business for which they liable to lay
license are rtqniled to apply for license from
May |, 1868. Holders of licenses W i'll be allowed
for amy time which they may have yet to run
before expiration
iII.--lScoMg-Total Income to be Returned
Each person " II be re quired to return his total
income from January l. to December 81, 1882.
inclusive, far specifying the from viii oh
it is derived to enable tho assistant assessor
decide what deduction shall be made therefrom.
All income from whatever sources received
prior TO September |, 1862, is taxable, as dv-
dcnds were not subjec to deduction before that
date. Interest received from or due by trust com
pauics. savings institutions. insurance and rail
road companies. corporations or associations, prior
TO tho su,ue date is also taxable.
Profits OF business including the profits Of man
uiIc,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 consequently
persons in this Distric, deriving profits or income
from Investments or business outside of the Dis
trict must make return of the same here. Bust
ness Il ms Must make such estimate Of the ir
gains for the wear 1852 as will enable each mem.
Der to relun his share to the agsista mt assessor
Guardians aud trustees. whether such trustees
hair I'm n IN
or other fdueiary capacity, are required to make
return of The income belonging to minors, or other
persons, which may be held in trust, as AZORES id ;
and the Income tax will be assessed upon the
amount returned after deductng such sums are
exempted from the income tax aforesaid {; Pro-
rided that the exemption of six hundred dollars
under section 90 of the excise law, shall not be
n lowed ON account of any minor or other benef
ciary OF trust except upon the statement Of the
guardian trustee made under oath. that the
ninor or BENEFICIARY has no other income from
which the said amount of six hundred dollars IN ~
DO exempted and deducted.
Farmers will DO required to make return Of the
value of the produce Of his farm or plantation.
without deduction for the labor services of h H.
self and family or for my portion of such pro-
ducc 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 paid
for rent any dwelling house or estate which is
the residence of the person assessed. Persons
receiving rent may dcduc. thcrefrom The amount
paid for necessary repairs, insurance and interest
on membranes upon such rented property. The
cost Of new structures or improvements to build
irgs shall not he deducted from income
Interest paid by any person on membranes
upon the dwelling house estate on which he
resi- los, also his payment for necessary repairs.
The amount paid by any farmer for hrei labor
and necessary repairs upon his farm including
the subsistence of laborcrs.
Also, the sum of six hundred dollars.
All persons Rejecting or refusing to make
returns Of any properly or business which may be
liable to tax license for ten days after notified
to do so by assistant assessor are iiahie to be
assessed by him according to the best information
he can obtain. and he is required by law to add
fifty per centum to the amount of such assessment
such persons also become liable to tho fines and
penalties prescribed by law
Returns may be made TO either of the following
assistant assessors, from whom any further intor
nation (and the requisite blanks) may be ,bained
NAME RESIDENCE.
JOSEPH J. ENNIS, Snow Hill
RoBT. II. ELLEGooD. Salisbury
LEVIN f. STRAUGHN, Cambridge.
REUBEN THARP, Easton
JOHN ii EMERSON, Denton.
ROBT X. WILSON, Church Hill
WM ii LAMBERT, Chestertown
L. T. EWING, Elkton
GEO NJ. RUSSUM
Assessor First District Maryland.
Nav 20 1919