Smyrna times., 1863-06-25
Head Quarters
ju4-1ml
u. ;. Internal Revenue.
1NNE1L 1SSESNNENT FOR 1868

AssEasURs OFFICE, WILMINGTON.
Nay -, 1853.
al tax payers within the District of .,.l,xore ~.
herebj notified to make returns Of the annual assess
ment OF 1853, ID the Assistant Assessors of the Dvs
IONS IN which tlry respectively reside
Vi The amount of SIINcraud Gold Pn,e kent E,y usa
vi Carriages kept for for hire nn Ih r \uIue
Oi Billiard Tables kept for use or { r hire:
Ot Yachts or Pleasure Vessels and their value
The last Assessment on the above Glasses of proper
ty was made Tor the year 1862. The assesh. nj now
10 be made Is for 1868.
ll-LceaSeS-Al persons Engaged in anv kind of
business for whch they are liable 10 nav nceus4 ore
required to apply for Incense from May /, lS63-
Holders Ot licenses Will be allowed Tor any time
which theV may have yet To return before expraton
Ill -IncOme-TuTAL INCOME TO BE- RETURNEp-
Each person will be required to return his total in.
come from January TO De cemher 81 SG2 inc Iusye
so lar specifying the sources from whIch II is derived
as to enable the assistant to decide hat de-
ducIlonS shall be made IhereffoH.
AH Income, from Uhatrrer source rerrirri prior 10
september l. 1867. taxable, dividends were NOT
subject TO deductions before that date Int resi- re.
ceIved from or due by trust companies sa, lngs nstl
tul"hs' insurance and railroad cOmpanies corpora
nons or assoclaiIons TrlUr TO the same d.le IL also
| taxable.
FRONTS OF buSI1ess, including the profits of inanufac
tufers are also Ia be taxed The exemnIIOn Of profits
On manufactures, contained IN the original Statute,
Was removed ny HE anrnddIOry ACT OF March 3, 1858
lhe income tax /, 10 he levied upon al persons m,
le DlslIct IN which they reside, consequently per
SUNS III 'his district deriving profits or income from IN
| OF MI
| huhe return Ol The same here Business firms must
MAKE slch an estimate OF their gains The wear 1862
us "!'i ohaoIe each member 10 return his share the
assistant assessor
| Guardians and trustees v.hcihey sucb trus,oos 20
so ny virtue of their office as executors adnsiras
or other hdnciary capacity required TO make re
urh oi the income belonging nInurs or other be
hlch may be held trust as aforesaid and The
TAX VIII be assessed upon the amount return.
ed' aIer deductlng such sums as arc eyeppted from
Io l'co'le TAX as aforesaid: ProUidtd that the e1.
emPion OF SIX hundred dollars under Section 10 Of
f.AcIS1 Law shall not be allowed on account of unv
nInor or other beneficiary Oi trust excepl uunu M,
sLtemei OF the guardian trustee made under OATH
ai the MINOR or beneiicarV has nnuther income from
"nlch ue sad amount may he exempted and deducted
raef" VIII he required TO make return of the val.
ue oi the produce ut hs farm piantaiIon w,tho,,,
deduction Tor the lub services of hImse or fam,
y OF ioi any portion OF such produce CONSUMED by
| himself and family
Farm produce Which the producer has on hand on
the 5l'i day Ol December 1862. must be appraised al
ITS market value on that dav.
| Persons receiving salaries must return tho (nIl
amount of tho same
lie following deductions will be allowed:
laAcS 'or i7"I; ana The amount actually paid for
rent oi any dwelling house or estate which Is the res.
ehce OF the person asscssedPersons receiving rem
may deduct thereirOm the amount pad tor necrssarI
repairs insurance and interest on incumhrnncps ui
Shch rented property. The cost Of structures or
improvements TO buildings. shall not be deducted from
Incume.
| interest pa'd by any person incnmbrnncrs upon
| ue dweIIhg house or esIa.e ON which he resides
also ms payment for necessary repairs.
The amount paid by any farmer for hired labor and
necessary repairs upon hIs farm including the su bsIs
tencc of ahorers.
! Ais" the sum Of SIX hundred dollars
An persons negiestIng refusing To make returns
ol any property or business WhlcA may be liable to
TAX or license for ten dTs after notified 10 do 50 by
an assistant ASSESSOR liable TO be assessed by him
according 10 the best information he cal uhtain nd
ne Is required by law 10 add fifty per cehlum to the
amount OF such assessment. Such persons nlso be
come liable 10 the fines and penalties prescribed by
law. -
Returns may bemade to either of the following as.
sIstant assessors:
| NAME. POST OFFICE.
| John w. Day WI!miupton
| james WOolley,
| George w. Roberts
| James NJ Brackin, -
| Samuei l. Eccles, ChFlstana.
| KoOeTeCann. New Castle.
| John e. Clark, Jr, KIrkwoud
Jonathan ) Hand Blackbird
John II. Hofecker, SMYRNA,
| David Clayton, Dover,
| James Cook Frederca,
| Alfred Short Milford
Caleb l.. hlorrs, Milton
J. d. Rodney Georgetown,
Henry r. Rodney, Lewes.
JOHN P. McT.EAR,