Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1863-06-06
q. 3. INCOME TAX.

nUDLIc attention % called 10 The Laws ofsho
ID United States, approved July 1861, u telatioA
to the excise ta4, Ee,, and partiesiariy The nh
section, pags 81. ~ . careful sxaAinasioa of
that section Of the Law L will 10 observed that the
law eeatsmplates that ill psssons shall Nv . -.
tional tax oil gains pso6ts, Or Income, derived
from any source whate YER, lsse $500, and except
- therein excepted. II the gain, profit or iaeoms
exceed $500 and dossnet excesdtsn thousand dol
lars, duty Of three Per sssta1, on the anoast.
e such b. ... ma sa lss ses%: sv.. -. .'S
said income exceed the ~ ~ tea thousand dol
lars, = duty Of Ave per eeatan spsa he amount
thereof exceeding six hunAssa deilass, and upoa
the annual gain, profits, Or isees, rsats and div:
iasnds .sc.aing upon any properly sseurise: .sd
Of the United States residing abroad, except -
therein excepted, There shah be levied collected
and paid duty Of i've per centum."
The 9lst section provides That In sstinating
said annual gains, profits, Or income, whether
subject to duty, Is provided In this act Of three
per ceutum, or Of five per ccntum, all other NJ.
tonal state and local taxes lawfully assessed upon
the property or other sources Of income Of any
person a. Aforesaid, which said annual years
profits OF income Of such person is or should bs
divided, shall be 6rst deducted from the gains,
profits or income Of the person or persons who &C.
tually pay the same" The public are referred to
the section for other exceptions; ''And the tau
upon the income for the year ending the thirty
6rst day Of December next preceding the time fSr
levying and collecting said duty, that ~ 70 say.
on the first day Of Nay, eighteen hundred and
sixty-thrse, and In each year thereafter" subject
to the provso in said section which 10 referred to-
The 02d section provides: THAT the duties
on incomes herein imposed shall be due asd pay.
able on or before the thirteth day Of June, 1885,"
&C., with the penalties annexed upon non.psy.
ment, which the public are respectfully referred
to- and ALSO section %, In relation to the parties
that should make returns, &c.
From the above and the law, II IL apparent that
It WILDE the duty of every person or persons lia.
BILE to the income tax to make up bis or their nc.
counts Of Oains, profits, or income, from every
source whatever, that they may be enabled to rem.
der to the assistant assessors, before the first
day Of Nay, 1868, an intelligent account Of their
gains profits and incomes from any and all sources
whatever. And particularly 20, as each person
will be required in every case to certify that l.
. true and faithful statement Of their gains,
profits, or income, whether derived from any kind
Of property, rents, interests dividends, salary, or
from any profession, trace, employment, or voca.
ton, or from any other source whatever, from the
first day Of January to the 3lst day Of Dec, 1861,
law does not intend to lay duty upon what man
necessarily consumes in living, II therefore 10
wisely provided that 600 dollars shall be exempt
from this tax, yet it is equally clear that II man
chooses to live extravagantly, or otherwise con-
sumo or expend treble that amount, or the entire
amount Of his gains, profits, or income he 10 still
liable to pay tax on all over 900 dollars.
The income tax for the year 1862, is assessabls
on the first day Of May, 1868, and is due and pay
able on o. before the 30th June, 1853, and any
sums due and unpaid rthirty days after the 30th
June, Aforesaid, and ten days after demand By the
Collector, Eve per centum will be added 70 the
amount unpaid.
JOHN G. SPARKS,
US. Assessor for District of Washington Tss.
Once Of the U. 8. Assessor, for the :
District Of Washington Territory,
Olympia, April II, 1863.
The Washington Stafesnaa and Goldtn Age will
copy the above one month, and forward their ae-
counts to this Office. (2s-M1