Sunbury American. [volume] (Sunbury, Pa.) 1848-1879, 1863-06-06
HUSBAND AND WIFE.


income. so far specifying the source from which it is
derived, us to enable the Assistant Assessors to de-
eide what deductions shall be made thereon.
HUSBAND AND WIFE.
whcro husband and wife live together, and their
taxable income is in excess of 5000. they will be en-
titled to but deduction of 5000 that being the
average fixed by law us an estimated commutatiOn
for the expense Of maintaining family Where
they live apart they will be taxed separately, and be
each entitled to a deduction of 5000.
GUARDIANS AND TRUSTEES.
Guardians and trustees whether such trustees are
so by virtue of their Office executors, administra-
tors, or other fduciary capacity, are required to
make return of the income belonging to minors or
other persons. which may be ncd in trust. as alore-
said and the income tax will be assessed upon the
amount returned, after deductug such sums us are
exempted from the income .ax. as aforesaid Provid-
ed That tie exemption ofsix hundred dollars under
section 20 of the excise law, shall not be allowed
on account of any minor or other beneficiary of IL
rcst. except upon the statement Of the guardian or
trustees, made under OATH that the minor or bcnc-
fcinry has no other income from which the said
amount of six hundred dollars may be exempted
and deducted.
IScUMDRAsCEs, RENTS AND REPAIRS.
Interest paid by any person on membranes upon
the dwelling house estates on which he resides.
may be deducted from income; also his payments
for necessary repairs as well us the amount actually
is the residence of the person assessed.
Persons receiving rents may deduct thcrcfrom
the amount paid for necessary repairs, insurance
and interest membranes upon such rented
property The cost Of new structures, or improve
meniS 10 buildings, shall not be deducted fron
income.
FARMERS.
Every farmer or planter will be required to MAXI
return Of the valne of the produce Of his farm or
plantation without deduction for the labor services
of himself and his family for any portion of such
produce consumed by himself and family.
The amount puid by any farmer or planter for
hired laber aud necessary repairs upon his farm or
plantation including the subsistence of the aborcrs
and the manure purchased by farmers to maintain
their lands in present productive condition will be
allowed.
Farm produce, which the producer has on hand
the 3ls day of December 1862, must be appraised
ut its market value ON that day
2 ESUMERATED ARTICLEs.-All articles named
in section Il of the law (Schedue A will be assessed
for the taxes to which they liable, Tor the year
ending May |, 1851 viz
Gargsgcs, kept Tor use, for hire, or for passengers,
Yachts.
Billiard Tables
Silver Plate.
Gold Plate.
Tie former assessments on tie Gbore named
an!rIty h0riHg 5toH made for tie gear 1862.
These returns must be made 10 the Assistant
Assessor within ten days from date Of delivery of
the blanks. Neglect, or refusal to comply within
The time named, imposes the duty on the Assessor
Assistant Assessor TO estimate the income and the
tax upon enumerated articles, with an addition of
ffty per cthtHm
The entire income tax of every person will be
assessed at the residence Of the party and not at the
place ofbusiness.
LICENSES
All licenses assessed in accordance with the act Of
March 3, 1868 will continue in force until the first
day of May Is64.
And all licenses granted after the first day OF
May, in any year, will expire the first day of May
following and will be issued upon the payment OF a
ratable proportion Of the whole amount Of duty
imposed iOr such licenses and such licenses 20
granted will be dated on the first day of the month
III which it is issued. Provided, That any person
fru, corporation that ON the first day of May,
1868, held an unexpired license, will be assessed a
ratabe proportion for the time between the expira-
ton 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 to run from the date
their present license expires (Which in most cases
is September LIST, lS63) to the first Of May, 1861
Whenever, by the amendments, new rates of license
established, the license will be assessed at
The new rates, aud in all eases where the present
license expires September lst, 1868 the license
will cover period of eight months and must DC
assessed 10 pay two thirds of the yearly tax.
PENALTIES.
When an assessment for license has been made
neglect refusal give the list make the appica-
ton within the time required, and the assessment
Is returned in the annual list the ffty per cenUm
penalty prescribed in section ii must be added,
aud cannot be Temitted, either by the Assessor OF
Collector
By the act, March :, 1888 tho penalty of npo
gears Imprisonment is added ~ the punishment
provided in formed acts for those who fail TO take
out license when required by tho excise laws of the
lued States.
The former annual assessment which was en-
barrassed for want Of information on tn. part Of