The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-06-13
q. 5. INTERNAL REVENUE.
ANNEAL ASSESSMENT OF 1863

ANIMAL ASSESSMENT OF 1868.
AssEsSoEs orTlrE. DESroN. May 81, 1858 I
Al, tax payers within thu first District Of Mary,
land are hereby notified to make returns of the
annual assessment Of 1868 tn tbs assistant Asses.
"f the Divisions in which they respectively
lvsidc:
Df the amount of. Silver and Golden plate kept
f.ru s",
etCn.riascs kept for use or for hire and their
value,
of Billiard tables kept for use or for hire
W Yachts Ut pleasure vessels 'and'their value;
he las. Assessment. on the above CLASSES Of
property. WAS made for tire year 1862. The as
mcnt to be nude is for 1858.
If.-IrrESsEs--t persons engaged in any
kintlef business for which they liable to Fay
licc1tse required to npply for license from
May T, 1865. folders of licenses will be- allowed
for any time which they may have yet to run
before expiration
iII.-lscoNr--Total Income to be Returned
Each person |! be required to return his total
Income from January |, to December 81, 1862.
inclusive" so far specifying the from viii CHI
II is derived as to enable the assistant SCISSOR to
decide what deduction shall be m ,do thcrefron.
All income from whatever sources received
prion TO September l. 1852, is taxable, as di,i-
,icuos were not subject TO deduction before that
date. Interest received from or due by trust
Tanics, Swings institutions. insurance and rail
road companies, corporations or associations prior
~ the same date is also taxable
prsfts of business including tho profits Of man
ufsrInr-rs NJ. Ia be taxed The exemption Of
profits ON manufactures, contained in the original
statute. was removed By the aincndato.y act Of
March j. 1853
Tho income tax is to be lryiel unon all person.
i'll the district in which they reside consequently
persons III this District deriving profits income
from Investments or business outside of the Dis
:Eic' must MIKE RETURN OF the same hero. Bust
gess hJ;H- 'sns' make such estmate of their
gains for tho year 1862, ms will en.bfe each mem.
tcr.to return his share to the assist nj assessor
trustees
nic 80 ~ their Office executors, administrators
or other hdueiary capacity, are required to make
return Of The income belonging to minors. or other
persons which may be held in trust. az aforesaid
and the LG"me tax will be assessed upon the
amount returned. after de scting such SUN.
exempted from the income tax aforesaid Pro.
Hlcd that the exemption Of six hundred dollars,
under section 80 OF the excise law, shall not be
Alowsfou account Of amy minor other benef-
cialy OF ,rra,. except upon the statement of the
guardian or tr.@tee Ia,de under oath, that the
minor or BENEFICIARY has no other income from
which the said nmoIht Of six hundred dollars m ~
be exempted and deducted.
Farmers Will be required to make return Of tho
value Of the produce of his farm or plantation,
without deduction for the labor services Of him.
sulf and family or for any portion Of such pro.
duce consumed by himself and family.
Persons receiving salaries must return the full
amount of the same.
The following deductions will be allowed -
Taxes for 1862 and the amount actually paid
f,I rcut VI any dwelling house or estate which is
the residence Of the person assessed Persons
receiving reht may deduc' ,herefrom The amount
paid for necessary repTrs, insurance and interest
on membranes upon such rented property. The
coat of new structures OF Improvements to build
!r.s shall not be deducted from inc4me.
Interest paid by any person on membranes
upon the dwelling houa. or estate on which he
Icsi is. also his pa yrHent for necessary repairs.
The amount paid by any farmer for hired labor
AMI nscc.s, ~ repairs upon his farm, including
the subsisencs Of laborers.
AIso, the sum Of six hundred dollars.
All persons neglecting refusing to make
rs'n'ns of any property or business whioh may be
liable to tax license, for ten days after notified
10 do 50 by assistant assessor. are liable to be
af:cssed BY rim according to tho best information
he can obi ain. and he il required hv Inv tn add
fifty per csltum to the nmunat Of such assessment.
Finch persons a,so become liui3fe to the fines and
penalties prescribed by Inv.
Seintns may be made to either Of the following
sfssssnt sss,sss,s from whom any further infor-
Patton (aNi tue requisite blanks may be obtsned.
NAME RESIDENCE.
lnSl;PH J. ENNIS Snow Hill.
knBT, II: blkEIonn Salisbury.
JLvIS i. sERAUIHN, cambridge.
REUBEN THARp. Ea.ton.
JOHN II EMERSON, nenton.
EoET X. WILSON Church Hill.
MM II. LAM BERT. Chestcrtovn.
T.. l.. EWING, Elkton.
GEO n. RDSScM,
Assessor First District Maryland.
Nsy. 30 1868