Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1863-05-08
TO the Tax Payers Of District No
5. Of Maine:

On the LIST day of May, 1868, or as soon there
after rs may be practicable, you will DO requircs
to make returns to the Assistant Assessor Of tn,
Division in which you reside.
list. OF the amount in ounces of silver ant
gold plate Cor use.
| I'd. OF the carriages kept for use or hire ant
their value.
3d. Of billiard tables kept for use or hire.
4th. OF yatchs or pleasure vessels and theil
| value.
9TH. OF the amount Of your income for the
year ending December 81 1862.
Every species of income received between jan
nary LIST and August 3lst, 1862, will be subj O
to tax. After August 32st, 1862, income derived
from dividends OF stock in any bank, insurance
company, savings institution, trust company, rail
road bonds, steamboat, ferryboat or bridge, which
have deducted per cent. tax from dividends paid
will be exempt FROM tax. except in the cases OF
those whose income reaches Sl0,0 900 a year, In
which instances an additional tax of per cent.
will be laid upon their income from dividends.
Guardians and Trustees whether such Trustees
are so by virtue of their Office as executors I'D
mnistrators. or other iiduciary capacity, are re.
qured to make return of the income belonging To
minors other persons, which may be held in
trust, as aforesaid.
The net gains or profits of manufactures are TO
be tn xed under section 30 of the law. The ex-
cmption contained in the originai statute was re-
mo we'd by the amendment Of March 81, 1868.
Farmers will return the value Of the product:
Of their farms.
Telegraph and express companies and all ex.
pressmen taxed upon all income received be-
tween ia nuary LIST and September 30tb. 1862
Salaficd men will return the full amount of the
salaries they receive, whether fixed by statute OF
agreement, or derived from fees, &c. The salar-
les of Federal officers from January LIST to Aurgu.,
3lst 1861, must aiso be returned. Receipts from
advertisements in the year ls62 prior to septem.
Der LIST must be returned
Income derived from bonds, mortgages, notes
stock in gas companies or manufacturing compa.
MICS during the wh5ie Of the year 1862 is to be
turned and taxed.
Persons are to be taxed on income at their res
licences. Business firms must estimate their gains
for the year 1862, and make such division thereof
rs will enable each member of the firm to make
return at his or her own residence.
wife holding property in her own light, and
not subject to her husbands control, may make
separate return Of the same,
In estimating income from rents. the cost Of
necessary repairs, insurance and interest in.
cnmbranccs may be deducted. The cost Of extra
ordinary repairs, new structures. &c, cannot be
deducted.
The following deductions will also be made fro
the aggregate income OF any person, viz Stat
and lic taxes of the calender year January lst,
lso2 To December st. ls62, rent actually paid for
dwelling house, aGi in case a person ownes hi.
mouse, Interest on tue iucGu!bibutts lutICpH Abu
cast Of necessary repairs. and in all eases the sum
Of st o also the amount actually paid by any
farmer or planter for hired labor and necessary
repairs upon his farm or plantation, inc,uang the
subsistence Of laborers.
All persons engaged in business whether h"ll-
ins licenses "r not. If coming within the ptoys.
ioas OF tie law requiring the. to pay license
tax to the United state, VIII be required on TIL
list day Of May. 1863, u mako application for
license fer the year ending April 80, lsGi-
Those holding ua.1 ptcd licenses will be assessed
oily for the period hetween the expiration oi
.aj1 csuse AMI Ia first day OF May, 1854. All
g.t.ons neglecIius refusing t. make returns oil
income Will be assessed by the assessors according
t, their best Judgement AMI inform ,,ipn and all
persons ue, ccting refusing to make application
for licenses required by them will be subj ct to
the lues and penalties prescribed by law.
When toe annual lists are completed public
notice viii, tie given and fifteen days will be al
lowed 70 revising said !ists by appeals or other
wise alter that the lists will be cl .ed and no
hearing allowed upon petition for abatement OF
Tux.
y. A. JOY, ASSESSOR,
Eil'wor,h May /, 1868.