Smyrna times., 1863-06-04
u. 5. Internal Revenue.
ANNTlL ASSESSNENT FOR Is63
AssEssoR's OFFICE, WILMIS: TON,
NAY 10 lSG2

ASSESSORS OFFICE, WILMI%:TON,
May i9, 1868.
All tax payers within the District of Delaware are
herebj notified To make returns Of the annual
men OF BOB, 10 the Assistant Assessors Of the DIvis.
ions IN which they respectively reside
Uf The amount Of Sver and Gold Plate kept for
OF Carriages kept iOr for hire and IN value;
OF Billiard Fables kept Tor use or t,r hire;
Ot achis or Pleasure Vessels and their value.
The last Assessment on the above classes Of proper
ly, was made tor the year 1862 The assessment now
10 be made ls for 1868
l.-LicenSes-All persons engaged in any kind OF
business iSr which they are liable TO pay
required TO apply for license from May |, 1863
Holders of licenses will bs allowed lor any time
winch they may have yeI tO before expiration
Ill -IncOme-TOTAL INCOME TO BE RETURNED
Each person viii be required 10 return his total in
come from January l. 10 december 81. 1902 inclusive
80 far specifying the sources from which II is derived
as 10 enable the assistant 10 decide what de-
duciIuns shall be maze thereiron.
All Income from UUhdteuer TeCeiref. prior Ia
September /, 1885, aNahe, as dlvIden1s were hot
subject 10 Deductions before that Gale. Interest
ceved from due by trust companies, Ings
tutIOns, insurance AM railroad cOmpInes c0rppra-
Ohs or assOcaIons. pflor TO the same date Is alaO
| taxable.
Profits Of busI,ess including the profits ofmanufac-
turers are also Ia be taxed. The excm IIOn OF profits
IN nai uItcIures, contained IL the UrgInai statute,
vas remOv veO 10y the amenddOry act OF March & 1868
The Income tax 10 he ieVIed upon all persons
the District III Which they reside. consequently per
sons IN THIS DISTRICT deriving profits or income from
|
make return of The same here. Business firms mlst
make such an estimate OF their gains Tor the wear S2
as viii enable each nem5eT 10 FetuIB hs share 10 the
asslstunt assessor.
Gudrdiuns and trustees, whether such trustees are
50 by virtue OF iher office executors administrators
r "Iher nduc'ary capacity, are required 10 make re
turn oil the lucnmn beUugIng To MINORS other per-
% slwlch may b" keld IN trust as aforesaid and The
rae oAe tax VIII be ASSESSED upon the amount return
ed, alter deductIng such exempted from
the lncore tax as aforesaid; PrOr.dtd hat The ex-
emliIon of Elk hundred dollars under Section 80 OF
EXCISE Law, shall not be wed Oh account "l any
nhor or other beneficiary of trust, upon The
statement OF the gu rdIdn trustee made under Oah
that the MINOR or Beneficiary has mother Income irOn
which The said amount may he exempted and q, ducted
Farmers viii be required 10 IEukc return OF the val
ne OF the produce OF has farm or plantation without
deduction tOr the lab. Of himself or fam
iy or Icr any portion of such produce consumed by
h mself and family
! Farm produce winch the producer has on hand or
the 3ls day oI Decemner, 1862 must be appraised a
Is market value on that day.
Persons Receiving salaries must return the iul
amount OF the same
) Tie following deductions will be allowed
Taxes lOr leo2. and the amount actually paid fn
rent Oi any dwelling house wine h is the res
cnce Oi The person asSessed-FersOns rtceV lug rem
may deduct tneteirOm the amOnnt paid tor necessary
repairs Insurance AMI interest mcumi upuI
s. ch rented property. The ,i structures o
lmrot ements TO buildings shall hot be deducted iron
lncume.
Interest paid by any person ncumhrances upo
the dwelling house or esta which he resides
also his payment Tor necessary repairs.
The amount paid by any Iarmer tor hired labor an
necessary repairs upon hIS atn including the subsIs
tence Ui iabUrers.
Also the of SIX hundred dollars.
All persons negestIng u refusing TO make return
Of any property or business whlcA may be liable I
tx or cense. for ten days after D0riied 10 do 80 b
nt assessor. are liable assessed by hiU
according To the best iniOInaIIUu lie obtain. an
he Is repaired by law to add iiIy per centum 10 lh
amount vi such assessment. Such persons also bt
I come liable 10 the fines and Penaiues prescribed
# aW.
G Returns may bemade to either Of ihe following n