Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1863-05-29


e due him. such income viii be subject TO tal
!, of two per cent. additioHal upon so much there
! of as may have been previously subjected to
= duty of three per cent. by the officers of th
: companies, corporations or associations afore
t said.
But in no case. whether a person is subject
to tax OF three or FIVE per cent. is higher
rate of tax than u per cent. to be collected
] from that portion Of income derived from in
terest upon notes, bonds, or other securities o
the United States.
Where husband and wife live together, and
their taxable income is in excess of 5000, they
Il will be entitled to but one deduction of 5000
that being the average fixed by law as an esti-
mated Communication for the expense of main
tanning family. Where they live apart. by
divorce or under contract of separation, they
will be taxed separately and be each entitled to
a deduction of 5000.
GROSS AMOUNTS MUST BE STATED.
l. Income of a resident in the United States
from profits on any trade, business, or vocation,
or any interest therein, wherever carried on.
2. From rents, or the use of real estate let.
3. From interest on notes, bonds, mortgages,
or other personal securities, not those of the
United States.
4 From interest on notes, bonds, or other
| securities of the United States.
5. From interest or dividends on any bonds
or other evidences of Indebtedness of any rail-
road company or corporation.
6. From interest or dividends on stock, cap
ital or deposits in any bank, trust company.
or savings institution insurance or railroad
company, or corporation.
Z. From interest on bonds or dividends on
stock, shares or property in gas, bridge, canal,
turnpike. express, telegraph, steamboat, ferry
boat, or manufacturing company, or corpora
ton, or from the business usually done there
by.
s. From property, securities, or stocks own
ed in the United States by citizen thereof re-
siding abroad, not in the employment of the
government of the United States.
9. From salary other than as an officer or
employee of the United States.
TO- From salary as an officer or employee of
the United States.
II. From farms or plantations, including all
products and profits.
II. From advertisements.
I3. The guardian, trustee executor or ad-
ministrator ofthe property or estate d..
IA. From all sources not herein enumera-
:ed
DEDUCTIONS AUTHORIZED TO BE MADE.
1. Expenses necessarily incurred and paid
in carrying on any trade, business, or vocation
such as rent of store, clerk hire, insurance, fu-
Ell, freight, &C.
O. Exempt by law Except in the case of a
citizen of the United States residing abroad }
3. Amount actually paid for rent Of the
dwelling house or estate occupied as a resi-
dence.
4. Other national, State and local taxes
assessed and paid for the year 1862, and not
elsewhere included.
s. Amount actually paid by property
owner for necessary repairs, insurance and in
terest on membranes upon his property.
6. Income from interest on bonds, or other
evidences of indebtedness of any railroad
compaey or corporation, from which per
cent thereon was withheld by the officers
thereof, between September Ist and December
31st. inclusive.
Z. Income from interest or dividends on
stock, capital or deposits in any bank, trust
company or saving institution, insurance
or railroad company, from which per cert.
thereon was withheld by the officers thereof
between September lst and December 3lst |
1862, inclusive.
8. Amount paid by farmer or planter for |
10 Hired labor, including the subsis-
tence OF the laborers.
(b) For necessary repairs upon his farm or
plantation.
(c) For insurance, and interest CD incum-
brances upon his farm or plantation
9, Salaries of officers, Or payments to per-
sons in the civil, military, naval, or other SER
vice of the United States, in excess Of 5000.
10. Income from advertisements, on which
per cent was paid, from September lst to
December 3lst 1862. inclusive.
FORM OF CERTIFICATE.
hereby certify that the following is a true
and faithful statement of the gains, profits or
income of-of the-of--in the coun-
try--, and State Of, whether de-
rived from any kind of property, rents in ter
est, dividends, salary. or from any profession,
trade, employment or vocation, or from any
other source whatever, from the Ist day of
january to the 31st day of December, 1862,
both days inclusive, and subject to an income
tax under the excise laws of the United
States:
ever, subject TO 3 per cent.
Do, If exceeding $40 900, sub
ject to per cent.
Income derived from interest
upon notes, bonds, or other
securities of United States,
subjec to IL per cent.
Income from property in the
United States owned by a
citizen thereof residing a.
broad, subject to per cent.
Income, exceeding $4,000,
upon portion of which
tax of 3 per cent, has al
ready been paid, subject to 2 per cent.
Signed ----.
Dated at -, this-day of --, 1868.
Sworn and subscribed before me, this-day '
Of, 1863. .--, Assist, Assessor.
EMANCIPATION IN THE DIsTRICT OF CoLUM-
BIA.-" Occasional" writing of changes in
Washington within the past two years, says: II
None of the signs of the times are more ;
significant and suggestive than the complete
triumph of the policy of emancipating the
slaves. 1t is estimated that there are nearly ;
thirty thousand colored persons in the District;
and yet, Notwithstanding the great clamor
created by the act of emancipation, there has
never been more order, decorum, and general
propriety among this class. The odous laws