Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1864-04-09

INCOME TAxEs-We give below, some ex
tracts from the instructions of H. Y Beebe
Esq Assessor 70, this district, TO lis Assistants
which we deem Of general interest.
The ten days notice required by section 10
viii not be served prior to the first Monday in
May, nor after that date, except In those cases
where q taxpayer is absent from home when
the Assistant Assessors calls.
Parties are required to give the assistant asses
sor the items of their Income, that he may de-
eide what deductions they are entitled TO-
The returns or statements of Income must no,
be shown. You will carefully preserve them and
return to me.
You will take no Income returns .fom .,s,ms--
each member tciA make return.
ANY person having Bank, Rail Road or other
stocks from which dividends are derived, must
include all such diUidends interest received on
bonds, (other than Z. s. bonds in their state
ment, although tax of three per cert. may
have been retained therefrom, as the return
would not be correct without such statement,
and If the whole amount of Income should ex-
coed $4,000, after making the deductions for
taxes, etc, allowed by law, but not deduct
ing the $500, allowed-the rate Of taxation
would be .fue per. cenf.--to be assessed on all
Income which had not paid three per cent--and
on that part from which a tax of three per cent
has been deducted an additional two per cent.
viii be assessed.
The rate of taxation is determined before the
deduction Of $500 is made. In allowing de-
ductions to farmers and others for hired help,
the following viii be observed: No deductions
will be allowed for the services or board of mi
nor children. Labor bestowed on permanent
Improvements, such building new barns,
sheds or fences, will not be deducted No de-
duction will be allowed for the services OF
maintenance Of children living at home after be-
coming Of age unless an actual bona fide bar
gain as to wages had been made.
The value of hay and grain on hand Dec. 81
1S62y returned as income and subsequently
consumed by stock, may be deducted from thi
sszs hsns returned as on hand Dec 81, 1869
Any portion Of il sold or otherwise disposed
OF win not be dedneed- A ii grain, produce
butter cheese, ETC., that muy hare beeu sold or con
sumed by the family, win be charged as Income
All colts, calves and lambs, together with IN.
growth or improvement OF all cattle viii b
charged as Income. afss fsaaI
The speculative increase in value of sheep @
other stock you vii, not include as Income.
The entire clip OF wool should be assessed
estimating that portion remaining on hand jar
!, 1864. az Its then value.
Losses incurred In given branch of business
can be deducted only from the profits Of th
same business. II manufacturer OF oil, oper
afe8 OUTSIDE OF his business IN the OIL Welis q
the country, he cannot dedact his losses in ths
branch from his profits as q manufacturer.
An manufacturers distiIlers, brewers, etc
eboult mike f1Ilstatements monthly ofthe Who'll
amount nusafactsred by them as wsHas che anosa
sod, or removed for consumption or sale
Whcn the sales exceed $500 year, the Who'll
amount u subject TO tax.
Parties that manufacture on shares, or by tn
barrel, pound or yard, for others, (see Sec. 73
must report the gross amount, for taxation
whother large or small. 6s
tailor.0r shoemaker who manufactures part
Iy to order and partly for sale, 70 an amour
exceeding 600 per annpm, OF both kinds, mus
pay the three per cent, duty on tAe fnll amour
6fn&4 9sedG 'to0 saies work.
\ monlhH return not signed and sworn "
dboul1 ~ - reoclved - return. but \ ma
~ 1n6o ~ boafe a an assessment; which i
such caees you ese required Va make, and yo
~ cwttlL the nf1s op tbe Felgrp,
ORora tohooca WhIdksy apd ~. ape laxabl
hoU6YR eua4 ~ QpD13y uadt may be-
EsoH ltou64 ~ n00uittef u. rsnoztilg sncl
tIa e ta.elIea you win therefore give thsn
1L1ss mads of caat snd sheet Iron cpmniae,
~ .R]ses 70 : dayof ikIss per aeaf