Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-04-30
INTERNAL REVENUE ASSESS
MENT NOTICE.
Eighth Collection District of Massachusetts.


Public attention hereby called the 18th section Of
an ACT OF ne Congress Of the United States amendao
fy OF tue Internal Revenue Laws, as follows.
sect 10 And be it further enacted Tn the several
Assessor shall on the first Monday OF MAY 1863 and on
md caase the several Assistant Assessors proceed
THROUGH every part of their respective Districts
cure after and concerning all persons heinz With tho
assessment districts where they respectively resde and
ase TO License dutv under the provisions Of this act
of the act 70 wah this adltion and assess sdch
persons as ~ s1l acts is required And ali licenses
MAY ne 4 succeeding Aud all licenses erantcd after
ne 50 day Of May in any year shall expire he first
uHy % ay following, and shall &c issued upon the pay
6I gt 81 raas 3 proportion Of the whole so1t Of
ea5c s bd 9r se License ana each license 50
when u Is Issued Provided, That any person. firm or
corporation mat on the first day Of May Shall hold
an unezpifed license shall be assessed ratablo Dropor
Ion i9r the tune tween the expiration Of the license
ana the nrst day Of May, 1861
M, INCOME TAX AND TAX uNUER SCHEDULE A.
me Internal revenue Law requires tsect 81 that all
pcTgVhS snail On or before The Hrsf 0HdaU 0f JGy in
egch gea make list return 70 the Assistant Assessor
- the Division whore located of the amount OF annual
income, and the articles objects named in schedule
Of gs anF 81 saTagf s Yachts va billiard tables plate
nE 70 one person. and plate belonging TO religious soci
The law also requires (sect 800 that every persons
snnua cams, PROFIT or income exceeding $500 derived
rom any kind o. property, rents, interest dividends
and local lawfully assessed, and al salaries u
officers IN the service of the United States
above Si0U aud ali iucome derived from In eIest div
idends on stock capital deposits bonds, or other evil
dence Of Indebtedness, which shall have been directly
assessed and the taxes thereon paid and also the rent
actually paid tor the dwelling or estate OH which
II tue income, gains profits &C, over SbOO 90 not ex-
coed OO0 the rate OF tax VIII be per cent? If they
exceed $4,000 the tax will be per cent Such portion
of the gains &c, Is derived from interest upon notes,
bonds other seeu tiles Of the United states viii be
taxed at only per cent The first tax is TO he assessed
upon income for the wear ending on the 3st Gay OF De
cemnef 1882 and Banks Railroads and other corpora
toas not required TO retrn pay any internal
tax before the first Of September last all divi
dends interest BONDS received prior to that time
taxable part of the income of the In tax
ing trust funds in the hands OF guardians trustees
other iduriary, the $3.50 exemption Will not be made
unless statement is made under oath by the perOn hay
ing control OF the funds that the minor. or beneficiary,
cmptcd
Notice Is hereby given that Assistant Assessors will
commence calling persons about the first OF May, or
rs 5000 as blanks and Instructions can be procured rom
washington for the purpose OF receiving their lists or
returns or annual income for the 1861 from January
lst to December 3st, inclusive. and all taxable persons
are respectfully requested to have their gts prepared
Tor delivery to the Assessor sid first day Of May
IheV VIII also receive applications the licenses that
are to run from May ls 1863, to May l5 1854 from
licenses as shall not have expired the lst Of May
next.
Section 50 of the Excise Law and Section "a thu
Amendments provide that any person or persons who
shall knowingly exercise carry trade or bust
for the exercising carrying of which trade
business License is required without such license shall
be subject to fine of three times the amount Of the IL
aud also be subject to imprisonment for term
not exceeding two years.
In ali where lists and returns not furnished
required by the 9th ana Sth Sections Of the Excise
Law the taxes will be assessed according the proys
ions Of SECTIONS s, o. 10 aud u Of sad Law aldGtty
per cent ddaed lVERS PHILLIPS,
Assessor 9Th District OF Mass.
Worcester, April I, 1853 e&wtmyl apa
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