New-York daily tribune., 1863-04-16

lact;on district will the income ts1 ON tno
fr,t dav of May next upon every person reeialna
,r,bn Tho district able thereto. Each person WIN
W. nnu;red 10 return his total income, 80 far speci-
;,n the sources from which II 10 derived, as 70 en-
obIe the Assistant Assessor to decide WHAT aeuuc-
tions ,hall be made therefrom. Persons whose IN
come does not exceed $l0O and who reside IN tne
limited States, will be subject TO duty Of per
cant an such portion thereof is liable 10 TAXATION
nrovided. however, that upon the income derived
rom interest upon notes. bonds, other securities
of the United States, duty Of per cent VIII DO
levied ooo -,
subject to duty Of per cent on the portion tnereoi
subject to taxation; provided however, that upon
the income derived from interest upon notes, bonds,
or other securities Of the United States, duty OF
per cent will be levied. Citizens OF the united
Estates. residing abroad and not in the employment
of the Goyernnent of the United States will be sub
| iect TO duty Of per cent on the income OF any
property, securities or stocks owned IN the onl'ed
States and not exempted from the income TAX pro-
vided however that upon the income derived IRON,
the interest upon notes. bonds, or other securities oi
the Uuited States duty Of Il per cent VIII De
| levied.
Every farmer OF planter will be required to make
returns Of the value Of the produce OF his Iain VI
plantation, withoat deducting for the labor or SER
vices OF himself and his family, OF Tor any portion OF
such produce consumed by himself ana family. Inc
following deductions will be made from the aggre.
gate income of each person, and the tax assessed
upon the remainder, viz: State aud local taxes as
&C ssed in the calendar year preceding this assess-
ment TO wit: from January /, 1862, to december
| 81, 1862 iucubive salaries Of officers or paymsns
to persons id the service or employment oil the
United States from which deduction Of three per
cent has been made by the disbursing officers OF the
Government; interest dividends OF stock, capital
or deposits III any bank, trust company or savings
institution insurance, bridge express, steamboat,
ferry boat railroad company or corporation, from
diyyid MD a a
shall have been deducted by the officers OF such
com panies, corporations or associations.
| Interest from any bonds other evidences OF
Indebtedness Of any railroad company or other cor
poratloB from which duty Of per cont shall have
| been deducted by the officers OF such company or
CORPORATION, and receipts derived from advertise
ments on which dnty shall hove been assessed and
paid: also, the sum Of 5000, except III those cases
where toe whole any part OF said S6OO shall have
been deducted from the salaries or pay OF officers, or
peroOns in the service or employment OF the uhi1ea
States; the amount actually paid for the rent OF
every dwelling house or estate which is the resi-
dence of the persons assessed and the amount psid
by any farmer or planter for hired labor and neces-
sarv re pairs upon his farm or plantation, including
the sabsistence Of the laborers.
| Whenever the total income OF any person exceeds
sl0. 600, and deductions are made therefrom, upon
the ground that portion Of such income has been
subject TO per cent duty upon &vidends or inter
est paid by companies, corporations or association
|
a tax of per cent additional upon 30 much OF his
income as may have been previously subjected 10 a
duty Of 3 per cent by the officers OF the company,
ceroratous or associations before named Guardians
and trustees whether such rustees are 30 by virtue
of their Office as executors, administrators or other
Judiciary capaciy are required TO mnke a return OF
| the income belonging 10 minore or other persons,
which msy be held in trust as Aforesaid and the IN
come tax will be assessed upon the amount returned
after deducting such sums as are exempted from the
= - "A. cd hat
tion OF 5000 under section 90 Of tho Excise law
shall not 10 allowed on account OF any
minor or other beneficiary OF trust, except upon
the statement OF the guardian or trustee made under
oath, that the minor or benehc@ry has no othei
income from which said amount Of 5000 may bt
exenpted and deducted. Whenever persons liable
10 assessment OF income tax shall neglect or refuse
70 make the sts required by law, when the list'
made and rendered by such persons shall not bt
accepted by the Assessors or Assistant Assessors a;
Iust and proper it shall be the duty OF such Assessor
or Assistant Assessor 10 make Lists for such persons
according TO the best information he can obtain.
Persons so assessed may take oath or affirmation a
TO the amount of income and deduction therefrom,
| sgreeably to section 93.
| Persons receiving rent may deduct therefrom the
amount paid TOR necessary pairs insurance and In
terest on membranes upon such rented property
The of structures or improvements to build
ngs shall not be deducted from the income. The
tax must be levied upon all dividends declared prior
officers or payments 10 persons il the civil, military
naval or other service Of the United States for
vices rendered prior to the said date as such divi-
dends and proportions OF salaries were not subec
to deduction or assessment.
| Interest received from or due by trust companies,
savings institutions, insurance, bridge, express,
steamboat ferry boat, and railroad companies GER
poratiOns, or associations prior 70 tho same date,
must also be taxed. Interest paid by him on incum-
brances upon the dweing-house or estate In which
the assessed person resides, may be deducted from
income; also. bis payments for necessary repairs.
Farm produce which the producer has on hand on
Dec. 81 1862, must be appraised at ITS marketsble
value on that day. The ncome-tax shall be included
in the animal hs and appeals and other proceedings
held On provided by law.
| THE FIVE PER CENT TEMPORARY LOAN.
The five per cent temporary loan authorized by
Congress is nearly taken. Those who desire to avail
themselves Of the advantages offered by 1t must,
therefore, make their deposits forthwith.
THE TAX ON SAILS, TENTS, ETC.
The Commissioner Of Internal Revenue has do
cided that sails, tents, shade awnings, and bags
when manufactured by persons who own the mate
nal, are subject to duty of per cent ad valorem.
Whenever the cloth or materials used in the manu-
actures of the above enumerated articles shall have
been impored or shall have been subject 10 and paid
q duty under the Excise Law, and the party manu-
featuring such article is not the owner OF the mate
rials the articles 80 manufactured are exempt from
duty.
Gen. Burnside's Open War Against Secret
Enemies.
H.. A.1Aw