Union County star and Lewisburg chronicle. [volume] (Lewisburg, Pa.) 1859-1864, 1863-07-14
United states Internal Rovenuo

pursuant TO The provisions OF the Act OF Con
gress passed July I. 1862, entitled IAN act Il
provide Internal Revenue TO support th
Government and pay Interest on the Pubii'
Debt" and the acI To amend The same, pasSet
March 3, 1863, the second annual asses smen
will be made on and after the Grsi Monday
(4th day. OF May inst. The assessment vii
embrace the following ilems'
l. IxcoNSs.-All incomes for the yea
7 ending Dec. 81, 1862, must be returned 10 IN,
Assistant Assessors, under oath. in accor
dance with the instructions Of the ComWIss
ioner OF Internal Revenue, upon the banl
forms provided for that purpose.
Each person will be required TO return hi:
total income, SO far specifying the source:
from which it is derived as 10 enable the
Assistant Assessors to decide what deduction.
shall be made thereirom.
| HUSBAND AND WIFE.
Where husband aud wife live together
and their taxable income is in excess Of SGUS
they will be enlitied 10 but one deduction y!
$500, that being the average fixed BY law as
an estimated commuiaiion for the expense oi
maintaining a family. Where they live apart
they will be taxed separately, and be each
eaulled to a deduction of $500.
| utAhDlaNS AM MS LIS.
| Guardians and trustees, whether such trus-
tees are so byvirtue of their office as executors,
administrators, or other fduciary capacity,
are required to make return Of the income
/ belonging 10 minors and other persous, which
| may be held in trust, as Aforesaid; and the
| income tax will be assessed upon the amount
returned, after deducling such sums as are
exempted from the income tax, as aforesaid |;
Provided, that the exemption of six hundred
dollars under section 90 OF the excise law,
shall not be allowed on account of any minor
OF other beneficiary of trust, except upon
the statement Of the guardian or trustees,
made under oath, that the minor or beneficiary
has no other income from which the said
amount of six hundred dollars may bs eX.
empted or deducted
INCUMBRANCES.R RENTS AND REPAIRS
ln,eres, paid by any person on incumbrau
ces upon the dwelling house or estate upon
which he resides, may be deducted from in
come, also his payments for necessary repairs,
as we'll as the amount actually paid for rent
Of auy dwelling house or estate which IS the
residence Of the person assessed.
Persons receiving rent may dedacs there
from the amount paid for necessary repairs,
insurance, and interest on membranes upon
such rented properly. The cost Of new slruc-
lures, or improvmen.s to buildings, shall not
be deducted from income.
FARMERS.
Every farmer or planter will bs required 70
make return Of the value of the produce Of his
farm or plantation, without deduction for the
labor or services of himself or his family, OF
any portion Of such produce consumed BY
himself and family.
~ H. r., II.
for hired LABOR and necessary repairs upon his
farm CT plantation, including the subsistence
Of the laborers, 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 on the 3l.t day of December. 1863,
must be appraised Al its market value on lha,
day.
named in section ~ Of the Law (schsduls Az !
will be assessed for the taxes to which they /
are liable, for the year ending May /. 1864,
Wiz
Carriages, kept for use, fOs hire. OF for
passengers.
Yachts.
Billiard Tables.
Silver Plale.
Gold Plate.
These returns must be made TO the Assistant
Assessor within rKs DAYS from date of
delivery OF the blanks. Neglect, OF refusal to
comply within the time named, imposes the
iuiy on the Assessor or Assistant Assessor
o estimate the income and tax upon enumer-
ned ARTICLES, with an addition of fifty per
The entire income tax Of every person will
,e assessed at the residence Of The party, and
lot at the place of business.
LICENCES.
All licenses assessed in accordance with
he act of March 3. 1863. will continue in
orce until the first day Of May, 1861.
"And all licenses granted after the first day
( May in any year. will expire on the FIRST
ay of May following, and will be issued up
n the payment Of a ralable proportion Of the
Thole amount Of duty imposed for such
censes; and such license 50 granted will be
aied on the lst day ofthe month in which il
) issued. Provided, That any person. firm,
g corporation that on the first day Of May, ,
s63, held an unexpired license. will be
ssessed ratable proportion for the time
etween the expiration Of the license and the \
rst day Of May. eighteen hundred and sixty
,ur"
All persons doing business within this )
istrict must apply for new license TO run c
ON the date their present license expires {
which in most cases is September lst, 1862 e
the lst Of May, 1864. Whenever, by
le amendments, new rates Of license are I
the new license will be assessed
the new rates, and in all cases where the :
resent license expires September lst, 1868.
e new license will cover q period of eight !
onths, and must be assessed TO pay two
irds Of the yearly lax.
PENALTIES.
When an assessment for license has been Il
ade. upon neglect Or refusal TO give the list q,
make the application within the time re- n
Tired, and the assessment is returned in the q,
lnual list. the fifty per cenlum penalty n;
escrbed in section Il must be added, and n,
IN not be remitled, either BY the Assessor or "
Dllecior. ',h
Bv the act, March 8, 1853. the penalty Of :,
20 years Imprisonment is added to the pun
,me nj provided in former acts for those who !.
il 10 take out license when required BY the .
else laws of the United States. 9
The former annual assessment was mneh
,barrassed for want of information. on The i
n Of citizens, with regard TO the duties i'm. %
sed on them by the excise law. X is man v
ST that, with the knowledge nov attained a
the par, of the taxpayer. and with the 81
,isiancs rendered by this circular. that d
,orance Of the law can no longer be plead c
by deinquen.s in the hope Of avoiding The -
salties provided. II
DANIEL KENDItS.
Us. Assessor 18th District. Penn's'