Evening star., 1863-04-15
MISTAKEN

jenkins, 10th Va. Cav.
MISTAKEN
The New York Express, in view Of the check
at Charleston, holds that campaigning is
about over for This season." Hooker is not OF
that opinion, we imagine
REGULATIONS FOR THE ASSESSMENT OF
THE INCOME TAX, MAY i, 1855.
The rcadtrs Of the Star will find in the fol-
lowing regulations fer the assessment of the
income tax, just issued by Commissioner Bout
well, matter of especial interest and impor.a nee
at this time Err
The assessor aad assistant assessors OF each
collection district will assess the income tax
as on the hlst day Of May next, upon every
person residing within the district liable thereto
Each person VIII be required to returs his
total income, so far specifying the sources from
which it Is derived rs to enable the assistant as
sessor to decide what deductions shall be made
! tharefroM.
Persons hose income does not axceed .Ns
sum OF ten thous and dollars, and who rasit,. in
the United States, VIII be subject to duty of
tnIfe per cent on such portion thereof al b
iiasie otaxation Iror.dsd, aomerer, That upon
income derived from interest upon notes, bonds,
or other securities OF the United States, u duty
OF one and half per cent. will lie le Wed.
Persons " hose income exceeds ten thous and
dollars will be subject 10 duty OF Ave t,er
cent. on the portion thereof subject 10 taxation
Prorided, hrrerrr, That upon iht ofne dsri yed
fram in:5es, NJ IRE upon notes bonds or ether
half per cent will be levied. ~
CiAzens of the United States residing abroad
anu not IN the employ r1ent OF the Government
Of the United States, will bs subject 10 u duty
or nEe per cent on the income Of any property.
securities or stocks owned in the United States
and not exempted from the income tax: FRO.
ridsd, hc@ersr, Thas upon income derived from
interest upon notes, bonds, or other SECURITIES
OF The United aies, Il duty Of one aud a half
Par cent. will be levied
Every farmer or planter will be required to
make return or the value of the produce on his
farm or plantation, without deduction for the
labor or services Of himself and his family, or
FOR any portion of such produce consumed by
The following deductions will be made from
the aggregate income OF each person. and the
tax assessed upon the remainder, viz:
State and local T. xes assessed in the calendar
year preceding this assessment, TO wit from,
January 1, 1862, to December 81, 1862, inclu-
sive.
IN tie serVlce or employment Of the United
States, from which deduction of three npr
cent has been made by the disbursing officers
OF ihe government
Interest or dividends on stock. cani.s, ~
deposits in any bank. trust company, or saw
inGs ln'itutinn, assurances, bridges, express
steamboat. fsrry-toat, railroad company or
corporation, from which Interest or diyden ds
q duty OF THREE per CT mt. shall have been de.
Quoted by the officers Of such companies cor.
Porations, or associations; interest from any
any raiiroad company, or other corporation,
from which duty Of three per cent shall
have been deducted BY the oficers Of such
company or corporation; and receipts derived
from advertisements on which a duty shall
have been assessed and paid. 9'
Also, the sum Of six hundred dollars, except
said six hundred dollars shall have been de-
Quoted from the salaries OF pay of officers or
persons In the service or employment Of the
The amount actually paid for rent of anv
dwelling. house or estate which il the residence
OF The persons assessed: and ~
i ne amount paid by any farmer planter
for hired labor and necessary repairs upon his
farm or plantation, including the Subsistence
of the laborers.
Whenever the total income Of any person,
exceeds ten thousand dollars, and deductions
are made therefrom, upon the ground that a
portion OF such income has been subiact to
three per cent duty npon dividends or interest
paid oy CON panies, corporations, or associa.
lions, AS before enumerated, such person Will
be subject to tax of two per cent. Additional
upon SO much OF his income as may have been
previously prey subjected to duty OF three per
tions, or associations before named
Guardians and trustees, whether such trus-
tees are SO by virtue OF their office, as execu-,
tors, administrators, or other fiduc ary cApaci.
ty. are required 10 make return of the income
belonging to minors OF other persons which :
may be held in trust, as .aforesaid; and the in
come tax will be assessed upon the amount re. !
tnred, after deducting such sums as are ex-
empted from the income tax, as aforesaid: Fro.
rideo, That the exemption Of six hundred dol
lars ufdfr section 81, of'the excise law, shall
not be. allowed on account OF any minor or
others beneficiary of q Trust, except upon the.
state fnant OF the guardian oftrustee made un--
der oath, That The minor or beneficiary has no
other income from which the said amount vr
siA hundred dollars may be exempted and
deducted. - - 5.tNG as t-i'F F Z.
Whenever Farsons liable to assessrnan of in
come tax shall neglect or refuse to malse the
lists required by law, or when tine lists made
and rendered hy such persons shall not be ac-
Cepted by the ass; GSoT or asst iStlnt issassor "A
Just and proper, IT shall be the duty of such
assessor or assistant assessor to make lists for
such persons according to the best In formation
he can obtain. Persons SO assessed may make
ohlh or 7ffiImation as to the amount of income
and deductions therefrom aSreoaby 10 SECTION
80.
Persons receiving rent may deduct therefrom
t .ae amount PAD fer necessary repairs, insu-
rance. ana interest on ineuuitrances upon such
rented property. The cost of new structures
or improvements to building, shall not he
IL nucled from income. -' - 60. - '1''T -
The tax must be levied upon all diyiaends
declared prior 10 September, I, 1852 and unon
six hundred dollars Of all salaries Of OIL GERS or
payments 10 persons IN the civil, military
naval, other service of the United States, for
services rendered nIior TO said data, as such
proportion OF salaries were not
SUBJECT to deduction or assessment.
Interest received from or due by trust COM
panies, savings Institutions, insurance, bridge,
express, steamboat fefry boat, and railroad |
companies, corporations, or associations, prior !
TO the anne date, must also befaxed. & : !
Interest paid by him on ineumbrances upon |
the dwelling house, or estate on which the |
assessed person resides, may be deducted fro N |
income; also his payments for necessary re- |
pairs .a s-,1 3 .4sa ss.s'E3
Farm produce which the producer has on |
hand on the 3lst day OF December, 1862, must |
be appraised at its market value that day
The income tax shall be included In the uai I
hist, and appeals and other proceedings held as |
i 70 vidsd by lam.t - 70 E@iA% .a.sI u UcJ
Fum of aadapsl toEe taiaex and ss5scri bed before
the Assess0r or Assistan{ 4J.essor.
State Of, County Of, So: -, be- |
.ng sworn Tor afhrmed) according to law. say |