The Alleghanian. [volume] (Ebensburg, Pa.) 1859-1865, 1863-05-14
VOLUME EBENSBURG, THURSDAY A.

to a three per cent. duty upon dividends
or interest paid by companies, corporations
or associations, as |: :torc enumerated, such
persons will be subject to tax of three
per cent. additional upon so much of his
income as may have been previously
| subjected to duty of three per cent. by
| the officers OF the companies, corporations,
or associations before named
| Guardians and trustees, whether such
| ar. so by''vrtue Of their Office, O, executors,
administrators, or other fiduciary car racity
are required to make return of the income
belonging to minors or other persons which
may be held In trust as aforesaid, and the
income tax viii. be assessed upon the amount
returned, after deducting such sums as are
exempted from the income tax as aiore-
said: ProUidcd. That the exemption of
six hundred dollars, under section so of
the excise law, shall not be allowed on
accounts of any minor or other beneficiary
of trust, except upon the statement of a
guardian or trustee, made under oath,
that the minor or beneficiary has no other
income from which the said amount of six
hundred dollars may be exempted and de-
Quoted
Whenever persons liable to assessment
of income tax shall neglect, or refuse to
make lists required 3y law, or when the
lists made and rendered by such persons
shall not be accepted by the assessor, or
assistant assessor as just and proper it
shall be the DUTY of such assessor, or
assistant assessor to make lists for such
persons, according to the best information
he can obtain. Persons so assessed may
make oath or affirmation as to the amount
ofincome and deductions therefrom agree
ably to section ninety-three.
Persous receiving rent may dedrct
therefrom the amount paid for necessary
repairs, insurance and interest on incum-
brances, upon such rented property. The
cost of new structures or improvements to
buildings shall not be deducted from the
income.
The tax must be levied upon all divi-
dends declared prior to September 1st,
1862, and upon 5000 of all salaries of
officers or payments to persons in the
civil, military, naval, or other service of
the United States, for services rendered
prior to said date, as such dividends and
proportions of salaries were not subject to
deduction or assessment.
Interest received Hom or due by trust
companies, savings institutions, insurance,
bridge, express, steamboat, ferry boat and
railroad companies, corporations or associ-
ations, prior to the same date, must also
be taxed Interest paid by him on incum-
brances upon the dwelling house or estate
on which the assessed person resides, may
be deducted from the income; also, lis
payments for necessary repairs.
Farm produce, which the producer has
on hand on the 31st day of December,
1862, must be appraised at its market
value on that day.
The income tax shall be included in
the annual list and appeals, and these
proceedings held, as provided by law.
The Commissioner of Internal Revenue
has decided that sails, tents, shades, avn
ings and bags, when manufactured by
persons who own the material, are subject
to duty of three per cent. dd Udlorem-
Whenever the cloth or material used in
the manufacture of the above enumerated
articles shall. have been imported, or shall
have been subject to and paid duty
under the excise law, and the party man
ufacturing such articles is not the owner.
of the materials, the articles SO manufac-
tured are exempt from duty.