Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1863-04-21

or persons in the service or employment Of the
United States The amount actually paid for tht
rent Of every dwelling house or estate which i.
the residence Of the persons assessed, and the
smount paid by any farmer or planter for hired
labor or necessary repairs upon his farm or plan,
taton, including the subsistence Of the laborers
Waenever the total income Of any person ex.
ceeds 100000 and deductions are made there.
from upon tho ground that portion Of such in.
come has been suhjsct to three per cent duty
upon dividends or interest paid by companies
corporations or associations as before enumerated
such persons will be subject to tax Of two per
cent additional upon so much Of his Income as may
have been previously subjected to a duty Of three
per cent by the officers Of the companies, corpor-
atlons or associations before named
Guardians and trustees, whether such trustees
are so by virtue Of their office as executors, ad-
ministraton or ether judiciary capacity, are re-
quled to make a return Of the income belonging
TO minors or other persons, which may be held in
tlust as aforesaid, and the income tax will be as
sessed upon the amount returned after deducting
such sums as are exempted from the income tax
as aforesaid, provided that the exemption Of 5000,
under section ninety Of the excise law, shall not
be allowed in account Of any minor or other beae-
fciary ola trust, except uton the statement Of
The guardian or trustee made under oath that the
minor or beneficiary has no other income from
Which said amount Of $500 may be exempted and
deducrd
Whenever persons liable to swuAmen. Of in-
come tax shall neglect or refuse to make the lists
required by IAN, or when the lat. made and ten.
dsred by sach persons thalI not be accepted by
u
er, it shall be the duty OF such assessor or assist
ant assessor to make lists for such persons accord
ing to the best information be can obtain Per
sons SO assessed may take oath or affirmation as
TO the amount Of income and deduction lhrretrom
agreeably TO section 93.
Persons receiving rent may deduct therefrom
the amount pad for necessary repairs insurance
ahd interest On membranes upon such rented
property. The cest Of new structures or improve
msnts to the buildings shall not be deducted from
the income
The tax must he levied upon all dividends de-
cared prior to September lot, 1862, and upon
5000 Of all salaries Of officers or payments to
persons in the civil, military, naval or other SER
vice Of tho United States for services rendered
prior 10 the said date, as such dividends and pro-
portions Of salaries we're not subject to deduction
Or assessment
Interest received from or due BY trust compl-
MES, sayns institutions, insurance, bridge express,
steamboat, fery-boat and railroad companies, cor
porations or associations, prior to the ,ams date,
must also be taxed.
Interest paid by him on Hcumbrance' upon tie
dwei.iag-houae or estate 10 which the assessed
person resides may be deducted frsm income
Also bis payments for necessary repairs.
Farm produce, which the producer ssd on
hand on the 3 LIST Of December, 1862, must be ap-
praised a. It's marketable value on that day.
The income tax shall be included in the snnual
list, and appeals and other proceedings held as
provided BY law.