Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1863-04-24
500 A YEAR IN ADVANCE.

States the amount actually paid for the
rent of every dwelling house or estate
which is the residence of the persons as
scsssed, and the amount paid by any far
mer Or planter for hired labor or necessary
repairs upon his farm or plantation, In-
eluding the subsistence of the laborers !;
whenever the total income of any person
exceeds $4,000 and deductions are made
therefrom upon the ground that portion
of such income has been subject to 8
per cent. duty upon dividends or interest
paid by companies, corporations or asso-
Citations, as before enumerated, such per-
son will be subject to a tax of 2 per cent.
additional upon so much of his income as
may have been previously subjected to a
duty Of 3 per cent. by officers OF the
company, corporations before named !;
guardians OR trustees, whether such trus-
tees are SO by virtue of their office as ex-
ecutors, administrators or other judiciary
capacity, are required to make a return
of the income belonging to minors or
other persons, which may be held in trust
as aforesaid, and the income tax will be
assessed upon the amount returned, after
deducting such sums as are exempted from
the income tax af resaid provided that
TIE exemption of 5000, under Section 80
of the Excise law, shall not be allowed on
account of any minor or other beneficiary
of a trust, except upon the statement Of
the guardian or trustee. made under oath,
that the minor or beneficiary has no other
income from which said amount of 5000
may be exempted or deducted.
Whenever persons liable to assessment
of income tax shall neglect or refuse to
make the lists required by law, or wher
the lists made and rendered by such per-
sons shall not be accepted by the Assess
ors or Assistant Assessors as just and
proper, it shall be the duty of such AS
SCISSOR or Assistant Assessor to make lists
for such persons according to the best in
formation he can obtain. Persons SO as
ses,ed may take oath or affirmation as to
the amount of income and deduction
therefrom, agrecably to section 90. Per-
sons receiving rent may De luct therefrom
the amount paid for necessary repairs, in
surance and interest on membranes
upon such rented property. The cost of
new structures or improvements to build
ings shall not be deducted from the in.
come. The tax must be levied upon all
dividends declared prior to Sept l, 1862,
and upon $500 Of all salaries of officers,
or payments to persons in the civil, mill
tary, naval or other service Of the United
States for services rendered prior to the
said date, as such dividends AMI proper
ton of salaries were not subject to de-
daetion or assessment.
Interest received from or due by trust
companies, savings institutions, insurance,
bridge, express, steamboat, terryboat and
railroad companies, corporations or asso-
Citations prior to the same date. must also
be taxed. Interest paid by him on in-
cumbrances upon the DWELLING house or
estate in which the assessed person re-
sides may be deducted from income, also
his payments for necessary repairs. Farm
produce which the producer had on hand
the 3lst day of December, 1862, must b.
appraised at its marketable value on that
day.
The income tax shall b. incl1led in the
annual list, and appeals anl other pro-
ceolings held as provided by law.
The Commissioner of Internal Revenue
has decided that sails, tents, shade avn
iucs and bags, when manufactured by per-
sons who own the material, are subject to
duty of 3 per cert. ad valorem.-
Whenever the cloth or materials used in
the manufacture Of the above enumerated
articles shall have been imported, or shall
have been subject to and paid a duty un-
der the excise law, and the party manu-
tacturin. such articles is the owner Of the
materials, the articles SO manufactured
are exempt from duty.
A DELICATE DEssERr.-Lay half Il
dozen crackers in tureen, pour on
enough boiling water to cover them. In
a few minutes they will be swollen to
three or four times their original size
Now crate loaf sugar and n little nutmeg
over them, AMI dip on enough sweet
cream to make nice sauce, and you viii
have simple and delicious dessert that
will rest lightly on the stomaeh-anl it
is easily prepared. Leave out the cream,
and it is a valuable recipe for " sick room
cookery
LrGHr.-The ordinary kerosene lamp