The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1863-04-28
UNITED STATES INTERNAL
80 icii--f REVENUE. ar 500 sh
Annual Assessment 10 be Made on
the Fourth Of May.

On Monday, the 4th day of. May next, the
annual assessment under the u. S. Excise
Tax Law is to be made. tNt
The taxes are levied upon the following ar
ticles, viz: carriages, yachts, billiard tables,
plate of gold and plate of silver. There Is also
a tax assessed upon the income OF every per.
son for the year ending December 3lst, lS62,
where it exceeds 5000. All persons will be
required TO exhibit the gross amount OF their
incomes, and then the proper deductions will
be made as provided by law. 7a rot eQ
The following arc the regulations concern
ing Licenses: siaagto ia oi asi3 rN
All licenses granted on applications made
prior to March Sd, 1868, will be issued in ac-
cordance with the provisions OF the act OF July
lst, 1852. itrrhn aia0 oai rc =.
All licenses granted on applications made
subsequent TO March 81, 1868, will be dated
on the first day Of the month 10 which they
are issued, and will expire on the first day OF
NAV next succeeding IL, however, tho ap'
plicant was liable to assessment at time
prior to the date Of his application, and sub
sequeht to March Sd 1868, the license will
be issued to cover the period OF such liability,
and the assessment made vii! he OF raiable
proportion of the annual amount Of duty i'm
posed on such license. lN "
On The first Monday in May, 1858, all un-
expired licenses will be assessed in ratable
proportion from the time when they expire to
the first day Of May, 1854, and the new Ii,
cense will state that tho licensed is authorized
to transact the business named therein, from
the date of the expiration Of the existing Ii
ceuse to the said first day Of May, 1864.
If any person having an unexpired license
on the lst day of May next, shall be assessed
therefor until the lst day of May following,
and such person shall cease TO transact the
business contemplated by such license, at or
before the time of the expiration OF the first
named license, the amount assessed for the
continuance of such license may be remitted
or refunded, agreeably to the provisions Of
Decision 90
The following is tho section Of the act Of
March 81, 1858, relating to incomes:
SEorIoN H.. And be it further enacted,
that in estimating the annual gains, profit, OF
income Of any person under the act to which
this act is an amendment, the amount actual
ly paid 10y such person for the rent OF the
dweng-house, or estate on which he resides,
shall be first deducted from the gains, profit,
VI iuCouo VI ouCu pSioo"'
/ uNsTAMpED PROPRIETARY ARTICLES.
The following decision concerning unstamp
ed proprietary articles, will be Of general in
terest: mid M ee ra.t a.
There is reason to believe that many man.
ufacturers Of proprietary articles, such as paten
medicines, perfumery, cosmetics, playing cards
and all other arti6es mentioned in echedule
G. of t Excise Law, who issued such artl'
cles fter September lst, 1862. without plac
: ing stamps upon them, in accordance with th'
10Th section Of he Excise Law, have failed
to make returns of such issues, and to make
payment 70 this office of amounts equal tc
those they would have paid for stamps, hao
stamps been obtaihable when said articles
were issued; or, il they have issued no un'
stamped proprietary articles, that they have
failed to subscribe and file with you the oat!
(Form No. a4) as required by section llc, o
+ the Excise Law.
With Wow, therefore, to correct this stat
, Of things, have to request that you will, q
soon as possible, make two lists Of the name
aud residences Of all manufacturers Of proprie
, tary articles doing business in your district
; and that you will annex to their names, thu
names Of the various proprietary articles the,
manufacture, and that you will retain one lis
for your own use, and forward the other
: this office. Your own list should be inscribe
! in a book kept for the purpose, and the list
r be forwarded to this Office should be upo
foolscap paper.
You will then notify each such manufaS
i turer, that he is required to make sworn re
!. turns through you to this Office, OF all un
| L I. IL eli fbo frs
a September, 1869, together with tho retail
price of each such article, the value OF tn
|. stamp required to be placed thereon, and tn
sum total Of their united value, specifying th
amouut Of such issue since September Is
q 1862, up to the date on which he discontin
a ued the issue Of unstamped proprietary arti
cles, after the manner of the enclosed form
When any such manufacturer claims
!. have made his return to this Office, under pr
"a vious Instructions, and to have paid the STAN
!. tax thereon, you will require that lie exbib
to you, or to one OF your assistants, the rece'I
u OF this office for the amount; and you wi
!. note the amount Of such receipt opposite Il
"a name Of the holder, upon your list of mani
"a facturers of proprietary articles, and make r
N turn Of the fact to this Office.
w When YOU have received the returns "
10 will Immediately satisfy yourself, as far
~ possible, Of their correctness, not only as
"a fact, but as to forrr, and then transmit the
m to this office; aud you will note upon, 20
h. list o, manufacturers Of proprietary article
opposite to each manufacturers name, the ia
NJ that you have received aud sent forward
eb return. You will also notify manufacture
m of proprietary articles, in your district, W
,ir claim TO have stamped all proprietary arlic
ar they have issued, that they must subscri
,d and file 10 your Office an oath (Form No. 8
N. that they have not issued any unstamped !
he ticles since September lst, 1859, or since I
". date Of their last return Of unstamped articl
I, up to April lst, 1863, and after noting
ID. reception Of such oath opposite the name
by its subscriber, upon your list Of rnanufactur
W. Of proprietary articles, you will transmit
~, oath itself TO this Office. -
,at Aud ycu viii farther require Of said mar
no. fsclurers, that they Subscribe aud file in yc
Office, on tho first day Of each month, al
April lst, 1868, an oath in conformity to 70
ba No. "a; covering the issues Of tho preced
ole mouth, until October 1st, 1868; and you
a after noting its receipt opposite the name