Smyrna times., 1863-06-11
u. >. Internal Revenue.
1NNC4L ASSENN.NE.NT fOR 1865
AssE,soRs OpFIcE, WILMINGTON. }
Nav 10 ISGI (

i ~ Il Il .i'DbCL'DpN.HE-NI Il 1 + OIC lNbJ.
AssE,soR'S OPFICE WH.NIxGTo>.
May 10, 1863
hll tux pnyers within the District of delaware n,e
herrh; n0ned To make returns Of lh" annual asscAs
Inent ol i663 % The Assistant Arsc OF The Ur
IONS IN winch they respectively reside
Ul he inDuni Oi SuSrr ',nd Iiud T. T kelt for use;
Oi turri"se- k"pi 10 lnr hire aud lheir va..
Ct BLIZZARD IahPA .cII 'ur use or I n ,l4IC;
o. achIS ar Pleasure Vessels and their value
Tie los, As>essucu ihc ubovc Glasses OF bru, +.
~ VAS Hl4dc TOR The year 1862. T.. aSseszn. N u :,
10 br made . To- 1868.
Ii - LtenSeH-Ah perSuas rnpage, "a ,i.. una oi
bns ut>s LOT ~h ch they iI::. ua, uun:at are
required TO nPply Tor iCrmst igGp NI;.y /, Ieu3.-
Holders ol hcen.eS viii b" It aNcd lDr any lIIns
winch Ihr, mat htVeye l1 return, hringa xrratun.
III -I"tCmt-T"rAL INCOME TO III REL CRAED
Eah Persun viii be required return ms total IL
come from January t"D' cembcr 81 Iot2 IN lu,rye
so Tar specify iig tie which . H. derived
AS I" rhn0 The SSisian asarss"r 10 decide de-
durI" lis shau be mace lhercil"m.
: Al Int0me from J"idh rPcereT, prior 10
September /. tS6- Ia aylbe, div denis were not
su1yccl 10 deduciIOns beiUrc hht date. Interest re
ccVed from due by CumpanIt s. sa\ \ings luhlI.
tuIhrs insurance and railroad companies. corpora
IOIs or assOcIaliOns, prior 10 the same dale slso
taxable.
Profits OF busi1ess including the profits of manu- lac
turers are also Ia be taxed. The exemption OF profits
on na' utuctures, contained IN the original Statute,
Was removed by The amcndaOry LcI of March g. 1873
lhe income tax 10 to be levied upon all persons
lhe DsircI IN which they reside consequently per-
sons iH ihIs district deriving profits or income from
NeS'IHeh'S or business outside ut the DsiTIci must
make TeIurn OF The same here. Business firms must
make such an estimate Ot their gains he S62
as Will enabIe each member ~ eIuIn his share 10 the
Assistant assessor
GulrLuIIs HIld trustees whether such trustees are
50 ny virtue Of heir "ilC, executors administrators
or niGer hduciary capacity required 10 make re
turn OF the income belonging nlmurs ur other per.
80 slWtIrh may be hed trust esaId aud The
ia, Omc lax will be assessed upon the
ed' aer dedGciIHg SUCH sums AS are exempted from
the lncUine tax aforesaid: PrOrdtd that the 4
em,hIUn ui six hundred dollars under Section 81 of
EAclS1 Law shall not be allowed account ui any
MlnOr or other beneficiary Of trust eX"cp upon the
statement OF the guardian tu>ce. made Euder oath,
ha' the MINOR or beneficiary has nooIher umc IRON
which the SaId amount HAY he exempted and dt ducLed.
FlrmcrS Will be required Rakc reIntn OF the Vu-
ue OF the produce OF hs farm plantation. without
deduction Tor the tab services of himself fam.
y or Tor any purl,OH ut such produce consumed hy
himself and family
Farm produce which the producer inns on hand on
the 3lSt day O December. 1862 must be appraised Ut
lts market value or that day
Persons receiving salaries must EetuEn tbs lun
amount OF the same
Tie following deductions will be allowed:
Taxes Tor 1862 and the amount actually paid for
rent OF any dwelling house or estate which Is the res
dence vi the person assessed-Persons receiving rent
may deduct horeirum the amount paid Tor necessary
repdIrs Insurance aud interest ON mcUmhrances upon
such rented property. The cost of new structures
Improvements 10 buildings. shall not be deducted from
income
Interest paid by any person incumbrances upon
The dwelling house or esI9.c on which he resides,
also his payment Tor necessary repairs.
The amount paid by any farmer iOr hired labor and
necessary repairs upon has farm. including the subss-
enrc of labUFcFs.
Also the sum OF SIX hundred dollars
All petsons negieSung or refusing To make returns
Of any property or business which may be liable 10
ta1 or cense for tea days after notified to do by
aa ASST nt assessor, liable To he assessed by him
according The best information he cal obtain. aud
he IA repaired Sy law 10 add fifty per centum 10 the
amount OF such assessment. SuCh persUus also be-
come liable 10 the fines aud penalties prescribed BY
aW.
Returns may be- made TO either OF the following as-
EIslant asscsSOrs:
NAME Posr OFFICE.
John w. Day, Wilmington.
Jamei WOOlley,
Geurge w. Roberts.
ia mes NJ. BrackU. ."
Samuel l. Ecclee, CbristIana,
Robert Cam, New Castle.
John e. Clark, Jr, kTkWOud,
Jonathan Hand, BlGckbird,
John II. HuHeckeE. Smyrna,
David Clay ton, Dover.
james Cuok FrederIca,