Union County star and Lewisburg chronicle. [volume] (Lewisburg, Pa.) 1859-1864, 1863-07-07
United states Internal ReveD as

!
Pursuant 10 The provisions Of .he Ac, Of Cen
! gfess passed July l, 1862, entitled "An act 10
provide Internal Revenue TO support tbs
Government and pay Interest on the PUBLIC
/ De1.,' aud the acI 10 amend the same, passed
! March ), 1868, the second annual assessment
VIII 0e made on and after the first Monday
. ti,h day) Of May inst. The assessment will
. embrace the following iiemsi
I /. Ixcosks.-All incomes for the year
. ending Dec. 81, 1862, must be returned To the
/ Assistant Assessors, under cath, in accor4
dance with the Instructions Of the CommissS
, iuner of Internal Revenue, upon the bianh
forms provided for that purpose.
Each person will be required TO return hin
total income, SO far specifying the sourceo
from which II is derived as 10 enable ths
Assistant Assessors Iodecite vhaI deductions
shall be made therefrom.
HUSBAND AND WIFE.
Where a husband aud vile live together,
and their taxable income IS In excess Of $500,
they will be entitled TO but one deduction n
$780, that being the average fixed by Law "A
an estimated Communication foI the expense OF
maintaining family. Where they live apart
they will be taxed separately, and Be each
entitled 10 deduction OF $500.
GUARDIANS AND TRUSTEES.
Guardians and trustees, whether such trus.
tees are 50 byvirtue of their office executors,
administrators, or other fiduciary capacity,
are required to make return Of the Income
belonging TO minors and other persons, which
may be held in trust, as aforesaid and iha
income tax will be assessed upon the amount
returned, after deducting such sums as ara
exempted from the income tax. as aforesaid|
Provided, that the exemption Of siI hundred
, dollars under section 80 OF the excise law,
! shall not be allowed on account Of any minor
! or other beneficiary Of a trust, except upon
the statement of the guardian or trustees,
made under oath, that the minor or beneficiary
has no other income from which the said
amount OF six hundred dollars may bs ex-
empted or deducted.
INCUMBRANCEs.REN AND REPAIRS.
Interest paid BY any person en- incumbran.
ces upon the dwelling house OF estate uPoa
which he resides, may be deducted from in.
! come, also his payments for necessary REPAIRS
As well as the amount actually paid for rent
, of any dwelling house or estate which il the
! residence Of the person assessed.
/ Persons receiving rent may deduct there
/ from the amount paid fo: necessary repairs,
7 insurance, and interest on membranes upsn
such rented properly. The cost of new slruc.
. tuIcbp iluPfONhcntS W bdti33hSSy ShaAi aOs
, be deducted from income.
/ FARMERS.
! Every farmer or planter will be required to
make return of the value of the produce of his
| farm or plantation, without deduction for tho
! labor or services of himself or his family, or
/ any portion of such produces consumed by
himself and family.
The amount paid by any farmer or planter
for hired labor and necessary repairs upon his
farm or plantation, including the subsistence
OF the laborers, and the manure purchased BY
farmers TO maintain their lands in presr8s
productive condition, will be allowed.
Farm produce, which the producer has on
hand on the 3lst day of December, 1868,
must be appraised al its market value on that
day.
2. ExuAKRArEp ARrrcLEs.-All articles
named in section n of the Law Schedule Az
will be assessed for the taxes TO which they
are liable, fer the year ending May l. 1864,
VIZ:
} Carriages, kept for uss, for hire, or for
passengers.
Yachts.
Billiard Tables.
Silver Plate.
Gold Plate.
These returns must be made 10 the Assistant
delivery OF the blanks. Neglect, OF refusal 10
comply within the time named, imposes tho
duly on the Assessor or Assistant Assessor
10 estimate the income and tax upon euumer-
aied articles, with an atdilion Of fifty per
cenlum.
The entire income tax OF every person viii
be assessed a, the residence Of The party, and
not a; the place Of business.
LICENCES.
AT licenses assessed in accordance with
the act of March 3, 1863, will continue in
force until the first dag of MAY, 1864.
"And all licenses granted after the first day
Of Nav in any year. will expire on the hrst
.iay of Nav following, and will be issued up
on the payment of ratable proportion Of Tho
whoie amount of duty imposed for such
licenses; and such license SO granted will be
dated on the lst day Of the month in which il
is issued. Provided, That any person. firm,
or corporation that on the first day Of May,
1868. held an unexpired license, will bs
assessed ratable proportion for the time
between the expiration Of the license and ths
first day of May, eighteen hundred and sixty
four"
All persons doing business within this
district must apply for new license 10 run
from the date their present license expires
(Which in most cases is September lst, 1881
TO the LIST of May, 1864. Whenever, by
the amendments, new rates of license arc
established, the new license will be assessed
at the new rates, and in all cases where ihe
present license expires September lsi, lseJ'
the new license will cover period oil elshs
months, and must be assessed 10 pay two-
thirds Of the yearly tax.
PENALTIES.
When an assessment for license has been
made. upon neglect or refusal to give'the list
or make the application within the time re-
ouiret, and the assessment is returned in tho
annual list. the fifty per centum penalty
prescribed in section IL must be added, and
can not be remitled, either BY the Assessor or
Collector.
By the act March 3, 1863, The penalty Of
two years Imprisonment is added TO the pun
ishmen Mt provided in former acts for those VINO
fail 10 take out license when required BY the
excise laws Of the United States.
The former annual assessment was mneh
embarrassed for want Of information. on ms
part of citizens, with regard 10 the dnties im'
posed on them by the excise law. IL is man.
ifest that, with the knowledge now attained
on the part Of the taxpayer, and WIN '"s
assistance rendered by this circular 'na'
ignorance of the Law can no longer be P,ssa'
ed by deIinqueuis in the hope Of avoiding 'hs
penalles Pkovided. rrrrc
n g Assessor IAN DisuIci, feIha