The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1864-12-17
Internal Revenue Tax,

Blanks embracing the following direction,
will be distributed among the tax payers Of
this county, early III the year 1865, which il
is hoped will sufficiently simplify the busl
ness of making correct statements to the
Assessors, of all property subject to tax
under the Excise Laws Every business
man and property owner is required by the
Act of Congress, passed June 30th, 1864 to
make to the Assessors detailed statement
of his taxable property and business.
INCOME TAX FOR 1861.
Gross dm0nats must be stated.
Income of a resident in the United States
from profits on any trade, business, or vo-
cation, or any interest therein, wherever
carried on.
! From rents, or the use of real estate.
From interest due on Notes, Bonds, and
Mortgages, or other personal securities, if
good and colectable whether paid or not,
including U. S. Bonds.
From interest or dividends on any stocks,
bonds or other evidences Of Indebtedness of
any company or corporation.
! From salary other than an officer or en-
ployee Of the United States
From salary as an officer or employee of
| the ! nlteu states.
Net profits realized from sale of real
estate, stocks, bonds, or other personal Sc
| curltes or property.
From farms or plantations, including all
products and profits.
Wheat Corn, Rye, Buckwheat, Potatoes
Irish and Sweet-Sorghum and Syrup,
Fruit of all kinds, Flax, Tobacco, Beans,
Turnips, Truck and Garden produce, sold
and consumed by the family, the amount
and price of each
Oats, Hay, Straw, Fodder, &c, sold am
consumed by horses kept for pleasure.
Butter and Milk, Poultry and Eggs, sold
and consumed.
Bccyes, Calves, Sheep, and Wool, sold
and consumed.
Number of Hogs slaughtered, No. of lbs.
Annual increased value of young stock
owned, such as Colts, Calves, Lambs, etc =,
until arriving at maturity, Insurance to be
deducted from value Of colts.)
Net profit arising from the sale of live
stock during the year.
That part of the farm produce remaining
unsold on the LIST Of December, 1864, shall
not be accounted for in this return, but
must be in the return for 1860.
Timber, Boards Wood Bark, &C., sold
and used. That used as fire wood by the
family should be estimated at its true value
as near as possible, when delicerc8 at the
odyoIl, and not at the wood leave value.
All other products Of the farm.
From all sources not here enumerated.
DETAILED STATEMENT OF DEDUCTIONS.
Expenses necessarily incurred and paid in
carrying on any trade, business, or vocation.
such as rent of store, clerk hire, insurance
fuel, frcigct, &c.
or for usual or ordinary repairs, insurance,
and interest on membranes upon his prop
crty.
No deductions shall be made for any
amount paid out for new buildings, ditches
fences, or other permanent improvements,
or hcttcrments.
All taxes Except Income tax paid. insur
ancc, feed purchased for farm stock repairs
Of implements. such as smith. harness and
whccIwright bills; amount paid for hired la
boz; board Of hands at the rate of -. 80
per week.
The cost Of domestic help cannot be de-
Quoted, except where such help is employed
in the production OF income.
Amount expended for m0nurcs put upon
land producing income lime do.
A portion expended for manurcs and lime
will be allowed as a deduction.
Losses Of stock. kept for the cultivation of
the farm, may be deducted from income
The number of cattle calves sheep and
swine slaughtered during the year.
There is il penalty of so per head for
slaughtcring stock of any kind, and not re-
turning the same to the Assessor, except the
number allowed by law for family use.
CARRIAGES, GOLD WATCHES, PLATE AND MusG-
CAL INSTRUMENTS.