Union County star and Lewisburg chronicle. [volume] (Lewisburg, Pa.) 1859-1864, 1863-06-19
United states Iu,cruaI Revenue

United states Internal Revenue
4 SCISSORS NOTICE-The taxpayers
n of IhIs District are hereby notified that,
pursuant 10 the provisions oI the Act OF Cen
gresS passed July |, ls62, entitled IAN act To
provide Internal Revenue to support the
Government and pay laIerest on the Public
Debt," and the ACT 10 amend The same, passed
March ,, 1863, the second annual assessment
will be made on and after the FIST Monday
(4ih day) Of May inst. The assessment will
embrace the following items;
|. IScoaEs-All incomes for the year
ending Dec. 81, 1862, must be returned TO the
Assistant Assessors, under oath, IN accor-
dance with the Instructions OF the Commiss-
iouer OF Internal Revenue, upon the blank
forms provided for thai purpose.
Each person will De required 10 return his
total income, so far specifying The sources
from which it is derived as to enable the
Assistant Assessors lodeclde whai deductions
shall be made lherelrom.
HUSBAND AND WIFB.
Where husband and wife live together,
and their taxable income IS IN excess OF $500,
they will be entitled TO but one deduction of
$500. that being the average fixed by law as
an estimated Communication FOL The expense of
maintaining a family. Where they live apart
they will be taxed separately, and be each
entlled 10 deduction Of $s0e.
GUARDIANS AND TRUSTEES.
Guardians and trustees, whether such trus-
tees are so byvirIue OF their office as executors,
administrators, or other iiduc!ary capacity,
are required TO make return Of the income
belonging to minors and other persons, which
NAV be held in trust, as aforesaid and the
income tax will be assessed upon the amount
returned, after dcductIng such sums as are
exempted from the income tax, as aforesaid;
Provided, that the exemption of SIX hundred
dollars under section 80 of the excise law,
shall not be allowed on accouu. of any minor
or ether beneficiary of q trust, except upon
the statement Of the guardian or trustees,
made under oath, that the minor or beneficiary
has no other income from which the said
amount of SIX hundred dollars may be eI-
empted or deducted.
INCUMBRANCES,R RENTS AND REPAIRS.
Interest paid by any person on incumbran-
ceS upon the dwellins-house or estate upon
which he resides, may be deducted from in-
come, ,also his payments for necessary repairs,
as well as the amount actually paid for rent
OF any uWtiilnS nouSc VI cStdtc Which II INC
residence of the person assessed.
Persons receiving rent may deduct there
from the amount paid for necessary repairs,
insurance, and interest on Membranes upon
such rented properly. The cost of new s;ruc-
/ lures, or Improvements 10 buildings, shall mol
| be deducted from income.
FARMERS.
! Every farmer or planter will be required 70
! ma lie pf he nfr 10 rrnturs s,,fb Z
farm CT plantation. without deduction for the
| labor or services OF himself or his family, or
any portion of such produce consumed by
himself and family.
The amount paid by any farmer or planter
for hired labor and necessary repairs upon his
farm or plantation, including the subsistence
OF The laborers, and The manure purchase By
farmers to maintain their lands in present
productive condition, will be allowed.
Farm produce. which the producer has on
hand on the 3lst day of December. 1863,
must be appraised al lis market value on that
day.
2. EyrMzRArxp AurIcLEs-All articles
named in section n of the law (schedule AZ
will be assessed for the taxes TO which they
are liable, for the year ending May !. 1864,
viz:
Carriages, kept for use, for hire, or for
passengers.
Yachts.
Billiard Tables.
Silver PIate.
Gold Plate.
These returns must be made TO the Assistant
Assessor within TIN DAYS from date OF
delivery OF the blanks. Neglect, OF refusal TO
comply within the time named, imposes the
duty on the Assessor or Assistant Assessor
TO estimate the income and tax upon enumer-
afed articles, with an addition OF fifty per
centum.
The entire income tax Of every person will
be assessed at the residence oil the party, aud
not al the place of business.
LICENCES.
All licenses assessed ia accordancs with
the act of March 3, 1868, will continue in
force until the first day of Nav, 1861.
"And all licenses granted after the first day
of NAV in any year, will expire on the first
day of May following, and will be issued up
on the payment Of a ratable proportion Of The
whole amount of duty imposed for such
licenses; and such license SO granted will be
dated on the l>t day of the month IN which il
i, issued. Provided, That any person, firm,
or corporation that on the first day Of May, |
1868. held an unexpired license. will be
assessed a ralable proportion for The time
between the expiration Of The license and the
first day OF May, eighteen hundred and sixty |
four"
All persons doing business within this |,
district must apply for new license 10 run
from the date their present license expires
(which in most cases is September lsi, 1861
TO the Ist Of May, 1864. Whenever, by
the amendments, new rates Of license are
cd he license will bR RakSexScd