The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1863-06-27
U. s. INTERNAL REVENUE.
ANNUAL ASSESSMENT OF 1853

ANNUAL ASSESSMESFO OF 1853.
ASsKssVR's OrrtcE. nEsroy. May q. 1868
al tax payers within tho first District of Mary,
laud nre hereby notified to make returns of the
annual assessment of 1868 to tho assistant Asses.
sor N the Divisions in which they respectively
reside:
OF the amount of Silver and Golden plate kept
for use;
Of Carriages kept for use or for hire and their
value,
NJ Billiard tables kept for use or for hire
az Yachts or pleasure vessels and their value
The lac. Assessment on tho above classes Of
rr"r'r y. was made for the year 1862. The u.s.
ST. rnent now to he made is for 1868.
lI.-LIcENSEs-All persons engaged in any
kind Of business for which they liable to lay
license nrc required to apply for license from
Aay !, 1868. Holders Of licenses will be allowed
tn any ting which they may have yet to run
Ecf-Ye expiration
llI.-IScour-To. Income to be Returned
Each person will be required to return his total
income tr"m January /, TO December 81, 1852.
Inclusive. 81 fnr specifying the sources from viii CHI
ii is derived as to enable the assistant to
decide what deduction shall be made therefro,n.
All income from whatever sources received
rfl"-' 10 September !, 1862, is taxable, as divi
f'hds were not subject 10 deduction before that
cate. Interest received from or due by trust com
pnnics, Swings Institutions, insurance and rail
road nahics, corporations associations, prior
10 the same date is also taxable.
Profits Of business including the profits OF man
VI
TruSts on manufactures contained in the original
statute, WIS removed by the unendatory act Of
March 3, 1868
The income tx is to BE- levied npon all person.
in the District in which they reside consequent
persons in this district deriving profits or income
from Investments or business outside Of the b is
.'ict must make return OF the same here BUSH
Ices iiins must make such an estimate of their
gains for the year 1852, as will enable each mem
Der To return his share 10 the assistant a!sessor
.koo
are ~ by their Office as executors administrators
or other fduciary capacity, are required to make
return Of the income belonging to minors, other
persons. which may be held in trust. As aforesaid !;
md the Income tax will be assessed upon the
amount returned after deductng such sums are
exempted from the income tax aforesaid Pro-
,lcd that the exemption of six hundred dollars
under section 90 OF the excise law, shall not be
allowed on account of any minor or other benei-
clary ct trust. except upon the statement OF the
guardian or trustee. m,do under oath, that tho
minor or BENEFICIARY has other income from
which the said amount of six hundrol dollars may
hs exempted ard deducted.
FnIncrs will be required to make return of the
value of the produce of his farm or plantation
without deduction for the labor services Of h m
eef and family or for any portion Of such pro-
ducc sensuned by himself and family.
Persons receiving salaries must return the full
smount Of the same.
1be following deductions will be allowed -
f'r rent ofnny dwelling house or estate which is
the residence vt tho person assessed Persons
-rcci~ing rent may dcduc' thcrcfrom The amount
Taid for necessary repairs. insurance aud interest
'n iucumbrrnccs upon such rented property. The
cost Of new structures or improvements 10 build
ings. shall not DO deducted from income.
Interest paid by amy person on incumhrances
upon the dwelling house or estate on which he
resi- los. ais" his payment for necessary repairs.
Ja,e amount paid by any farmer for hired labor
arNi necessary repairs upon his farm, including
tls subsistence If lihprers.
Also the SUN Of six hundred dollars.
All PERSONS eglecting or refusing to make
returns of any properly business which may be
linbe tax or license, for ten days after notified
to r., 10 by assistant assessor. are liable to be
assessed by him according to the best information
h. can oht ain, aud he il required by law to add
Gnr per crntum to the aElpirat Of such assessment
surh persons also become liable to the fines and
,,ati"S prescribed by Inv
rfeturns nav be nade TO either Of tho following
istnnt usstssors. from whom any further iufor
n, ton (nni the requisite blanks) may DO obtained.
4AMH RESlDENCE.
,o>IPH j. ENNIS Snow Hill.
E"BT. II. ELIE,ihnD. snli-hury
lHIN T. SIRAUuliN, Cambridge.
nLIBEk THAEF. Enston.
JOHN II EMERSON, Denton.
T0HT X. WfLSnN, Church Hill.
HM IT LAMBERT, Cie-tertown.
E.E. EWING, E'kton
GEO N RCSSCM
Assessor First district Maryland.
snr Sn 1914