Sunbury American. [volume] (Sunbury, Pa.) 1848-1879, 1863-06-13
1.NERIpevAE. REVENUE.

Y -
The tax payers of this District arc hereby notified
that pursuant the provisions of the Act of Congress
passed July l. 1862, entitled An act TO provide In
ternal Revenue to support the Government and TO
pay interest on the Public Debt. and the net tn
amend the same, passed March s. 1868 the second
annual assessment will he made and after the first
Monday (4th day. of May inst. The assessment will
embrace the following items:
|. lNCOMEs.-AN incomes for the year ending
Dec 81, 1852, must be returned to the Assistant As
SCISSORS, under oath. in accordance with the nstruc-
tions of the Commissioner of Internal Revenue, upon
the blank turms provided for that purpose.
Each person will be required to return his total
income. so far specifying the source from which it j,
derived. to enable the Assistant Assessors to de-
eide what deductions shall be made thereon.
HUSBAND AND WIFE.
Where husband and wife live together. and their
taxable income is III excess Of $500. they Will be
titled TO but one deduction Of $500 that being the
average fixed by law as an estimated communication
for the expense Of maintaining family Where
they live apart they will be taxed separately and he
each entitled to II deduction OF $500.
GUARDIANS AND TRUSTEES
Guardians and trustees, whether such trustees are
20 by virtue of their Office executors almiuisira-
tors, or other tduciary capacity, are required to
make return of the income belonging to minors or
other persons. which may he ncd in trust H. aiOrc-
sad aud the income tax will be assessed upon the
amount returned. after dCductng such sums us pra
exempted from the income tax rs aforesaid Provil-
cd. That the exemption oisiN hundred dollars. under
on account Of any minor other beneficiary of IL
trc>t except upon the statement ofthc guardian or
trustees. made under oath, that the minor or bcne-
hciary has no other income from which the said
amount Of six hundred dollars may be exempted
and deducted.
INCuMBRASCES, RENTS AND REPAIRS
Interest paid by any person on membranes upon
the dwelling house or estates on which he resides
may be deducted from income also his payment,
for necessary repairs n well the actually
is the residence of the person assessed.
Persons receiving rents may deduct therefrom
the amount paid for Necessary repairs, insurance
and interest on membranes upon such rented
property The cost OF now structures. improve
mcnis 10 buildings, shall not be deducted from
income.
rArMERS
Every farmcr planter will be required TO make
return Of the yalne of the produce Of his farm or
plantation without deduction for the labor services
of himself and his family or for any portion OF such
produce consumed by himself and family
The amount pnitl by any farmer or planter for
hired abcr and necessary repairs upon his farm
plantation including the subsistence of the laburcrs
and the manure purchased by farmers to maintain
their lands III present. productive condition will be
allowed.
Farm produce. which the producer has on hand
the 3lst day of December 1862, must be appraised
at its market value ON that day.
,. ENUMERATED ,ARTICLES.-All articles named
in section II of the law Sche lue Az will he assesscd
FOR the taxes TO- which they liable, for the year
ending May |, 1861 riI
Carriages, kept for use, for hire, for passengers
Yachts.
Billiard Tables.
Silver Plate.
Gold Plate.
THE tormsr assessments on tie aJ6re naneG
0uiclcs h1ttHG been madc for The gear lS62.
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 addition of
bfty per- ctHtHm.
The entire income tax of every person will he
assessed at the residence of the party, and not at the
place Of fbusiness.
LICENSES
All licenses assessed in accordance with the act of
March 3, 1868 will continue in force until the first
day Of May, 1861.
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 Il
ratnbe proportion of the whole amount of duty
imposed for such license. and such licenses 50
granted will be dated on the first day of tho month
in which il il issued Provided, That any person
firm, or corporation that On the first day of May
1868, held an uncNpired license, will be assessed
ratabc proportion for the time between the eNpirn-
tion OF the license aud the first day Of may eighteen
hundred aud sixty four
All persons doing business within this district
must apply for n new license To run from the date
lheH present license expires winch IN most eases
IL September lst, 1861 TO the hrst Of May, 1854
Whenever, by the amendments, new rates of license
established the new license viii be assessed at
the new rates, aud in all where the present
license expires September ls 1864, the new license
will ooyera period of eight months, and must be
assessed to pay two thirds of the yearly tax,
PENALTIES.
When an assessment for license has been made
neglect refusal give the lis make the applica
tlon within the time required, and the ASSESSMENT
Is returned in the annual list, the amy per eentum
penalty prescribed Ia section II must be added
and cannot be remitled either by the Assessor or
Collector.
By the act. March 3, 1888, the penalty Of fpo
years impri soAmcHt is added 10 the punishment
provided IN formed aets Tor those who iail To take
out license when required by tho excise laws OF the
luitsd States.
The former annual assessment which was eni'
bana-od for want Of information on the part OF
citizens, with regard 10 the duties Imposed ON them
hy the excise law. ID u manifest that, Win tho
kuoNleiFo uow attained nn the part OF The taA'lAtu
and vi'h the assistance rendered ey ui,s ensaiAG,
lhai ignorflee olth, las can 40 longer be pleasd
By deAnqu,nls 90 the hope OF ato.ins Ihe penalties
provided. bANliL htNplnl
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