Union County star and Lewisburg chronicle. [volume] (Lewisburg, Pa.) 1859-1864, 1863-06-12
United states Internal Revenue

/ SresS passed July l, 1907, entitled IAN act "
| provide Internal Revenue ~ support the
| Government and pay Interest on the Public
DeOt," and the ACT 10 amend the same, passed
March 3, 1868, the second annual assessment
will be made on and after the frs, Monday
| (4th day) of May inst. The assessment will
embrace the following ilemss
l. ISconIs.-All incomes for the year
endiog Dec. 81, 1852. must be returned 10 lhe
T, Assistant Assessors, under oah, in accor
dance with the instructions of the ComnIss-
ioner Of Internal Revenue, upon the blank
forrs provided for thai purpose.
! Each person will be required 10 return his
| total income, SO far specifying the sources
| from which ii is derived as 10 enable the
| Assislan, Assessors to decide what deductions
shall be made lherefrom.
HUSBAND AND WIFE.
| Where a husband aud wife live together,
and their taxable income is IN excess of 5000,
! they will be entitled to but one deduction Of
$500. that being the average fixed BY law as
an estimated commuiaiIon for the expense OF
maintaining family. Where they live apart
they will be taxed separately. and be each
entitled 10 a deduction Of $500.
GUARDIANS AND TRUSTEES.
Guardians and trustees, whether such ,rus-
tees are so byvirtue Of their office executors,
administrators. or other fduciary capacity,
are required TO make return Of the income
belonging TO minors and other persons, which
may be held in trust, as aforesaid aud the
i1come tax will be assessed upon the amount
returned, after dcducting such sums as are
exempted from the income tax. as aforesaid !;
Provided, that the exemption of six hundred
dollars under section 80 of the excise Law,
shall not be allowed on account of any mino.
or other beneficiary OF 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 So ID
amount of six hundred dollars mar be e1.
emp,ed or deducted.
INCUMBRANCES,RE RENTS AND REPAIRS.
Interest paid by any person on incumbran-
ces upon the dwelling-hou or estate upon
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 is the
residence Of the person assessed.
Persons receiving rent may deduct there.
from the amount paid for necessary repairs,
insurance, and interest on membranes upon
such rented property. The cost of new s,ruc.
lures, or improvments to buildings, shall no,
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 the
labor or services Of himself or his family, or
any portion of such produce consumed by
himself aud family.
The amount pald BY any farmer or planter
Tor hired labor and necessary repairs upon his
farm CT plantation, including the subsistence
of the laborers, and The manure purchased by
farmers TO maintain their lands in presen,
productive condition, will be allowed.
Farm produce, which the producer has on
hand on the 3lst day of December, 1863,
must be appraised al lis market value on tha,
day.
2. ENUMsRArlD ARTIcLEs-All articles
named In section ~ Of the law (schedule AZ
will be assessed for the taxes to which they
are liable, for the year ending May !. 1864,
VIZ:
Carriages, kept for use, for hire, or for
passengers.
Yachts.
Billiard Tables.
Silver Plate.
Gold Plate.
These returns must be made TO the Assistant
Assessor within TIN DAIs from~uaIe of
delivery OF the blanks. Neglect, or refusal 10
comply within the time named, imposes the |
duty on the Assessor or Assistant Assessor Il.
to estimate the income and tax upon enumer-
afed ARTICLES, with an addition of fifty per |
cen,um.
The entire income tax of every person will |
be assessed at the residence Of the party, and |
not at the place of business.
LICENCES.
All licenses assessed in accordance with |
the act of March 3, 1868. will continue in
force until the first day OF May, 1864.
Sand all licenses granted after the first day
Of May in any year. will expire on the first
day of May following, and will be issued up.
On the payment Of ra,able proportion Of the
whole amount of duty imposed for such
licenses; and such license SO granted will be
lated on the LIST day Of the month in which it
5 issued. Provided, That any person. firm.
~ corporation that on the first day of May,
IS63, held an unexpired license, will be
assessed a raiable proportion for the time
oe,wern the expiration Of the license and the
irs, day Of May. eighteen hundred and sixty
our."
All persons doing business within this
li,tric, must apply for new license TO run
1
which in most cases is September LIST, 1852
o the lst Of May. 1864. Whenever. by
he amendments, new rates of license are
established, the new license will be assessed
It the new rates, and in all cases where the
,resent license expires September LIST, 1863,
he new license will cover a period of eight
months, and must be assessed TO pay two-
birds Of the yearly tax.
pCNAVTICS
made. upon neglect or refusal 10 give the list
" make the application within the time re-
uired and the assessment is returned in the
nnual list. the fifty per cenium penalty
described in section IL must be added, and
an not be remit.ed, either by the Assessor or
collector.
By the act, March 8, 1868. the penalty Of
wo years Imprisonment is added to the pun
sbmept provided in former acts for those who
all to take out license when required by the
xcise laws of the United States.
The former annual assessment was mnch }
embarrassed for want of information. on the
art Of citizens. with regard to the duties i'm
osed on them by the excise law. IL is man.
est that, with the knowledge now attained
n the part of the taxpayer, and with the
ssisuance re ndered by this circular, that I
ignorance of the law can no longer be plead
4 BY delinquents in the hope of avoiding the
enalties provided. -i-.
DANIEL KENDIG.
Z. s. Assessor i4ih District, Pehh'a