The Van Buren press., 1866-09-01
Assistant Asses Office. Inter. Revenue
N4rH. DIVISION DISTRICT OF ARKs-
YAK BURES, Aug. 23 1866.

N4TH. DIVISION DISTRICT OF ARKs,
YAK BURES, Aug. %, 1866.
EpIroR OF rHE Press: herewith present
for the information of your readers few items
of general interest and Importance relating to
the present Revenue law. The following ar
tcles are subject to be taxed at rates as fol-
lows:
Boots and shoes and clothing, 2 per cent !;
blinds, doors and sash, vehicles of every des-
cfiption, furniture leather of all descriptions,
photographs sadlery, harness, trunks and va
liscs. iire-arins, per cent; fcrInented liquors
by bbl. sl.OO; spiritaous liquors, per gallon,
$500; Tobacco. twisted by hand and not pre- 4.
sed or otherwise prepared, SO cts; cotton per
pound 3 cts. Manufacturers of these articles
should to avoid penalty make their reports
for each month prior to the 10th of the sue
ceeding month. .."..t r-I.. .r..
The tax upon gross receipts and upon sales
Is assessed monthly: Advertisements, FERRIES
3per cent; Auction sales lilo of / per cent !;
commercial brokers OH sales l-D of per cent; !;
merchants on sales In excess OF $1,000. Sl.OO; ;
llguor dealers, ditto. The special tax lin lieu
of lccnse) is from the lst of August, 1866 rs
fellows: apothecares. architects and civil en-
gincers. auctioneers, billiard tables each, bow
ling alleys, cattle brokers, produce brokers,
builders and contractors, butchers. claim
agents, conveyancers, dealers retail. eating
houses, horse dealers, lawyers, livery stable
keepers, manufacturers, photosrapherS. ply
Sicians. real estate agents. stations and Jacks
fach) tobaccOnists, hotels, $1,000; insurance
l*om S. to SO; brewers, dealers wholesale,
peddlers. $500. $40; banks and bankers capital
not over S50UUO circusses. dealers wholesale Ii
quor, d,tillers. 500; dealers retail liquor rec
titers, S2j; commercial brokers, distillcrs of
applies and peaches, &C., less than iifty bbls.
$1,000; gift enterprises, $4,000: incomes eX-
cess over 100000. D per cent; excess oyer, So
600. ~ per cent ;legacies and SUGGESTIONS from
l to per cent .. ...t
Stamp duties are required as follows agree
ment or contract cts: Bonds indemnify
80 cts; bonds (otiicial) Sl.00; ordinary GER
tifcatcs cts. check or draft, cts; convey
ance not exceeding $500, 30 cts; do. from
$3.50 to $1,000. Sl,00; do. for every additional
$500 80 cts; lease or contract for the use. hire
or rent of lands or tenements, 80 cts: do for
every $500 in excess of $500 per annum, 80
cts; letters of administration. Sl,OO; do. for
every $1,000 or fraction thereof in excess of
$4,000, ~ cts. ; mortgages of every description
including bills of sale. 80 cts; do. for every
$500 or fraction thereof, 80 cts; orders cts:
power of attorney, from 25 cts to Sl.OO.
Prommi>sory note for each 500 or traction
thereof, cts; DO. secured by mortgage re-
qures no stamp. Quitclaim deed same as
other conveyances. except ifgiven as release
of mortgage. no stamp is required; assign
ment of any instrument same rs original in
strument. h
Postage and proprietary stamps cannot be
used in the place of revenue stamps. Proper
Is absolutely essential, to-wit, the
date of the instrument stamped and the ini-
tiuls of the~person atliNing the stamp. An
instrument issued at Il time and in "a place
where no collection district was established,
may be stamped by any party having inter
est therein at any time prior to Jan lst, 1861,
and the legal effect or the stamp will be the
same As though affixed at the proper time. It
is proper to observe that the foregoing COM
priSes, by no means. 4 complete list of arti-,
cleS, occupations and instruments subject to
tax aud stamp duty ,....s, 9..... .--
1t is the duty of the Assistant Assessor to.
assess every one subject to an annual tax, at,
his residence or place Of business, but the re-
ports of manufactured articles. gross receipts
legaeies and SUGGESTIONS, must be made to the
assistant assessor at his office. at the close of
each month. or before the 10th of the succee-
ling month, to avoid penalty and costs,
Changes from old rates. which appear in the
foregoing, take effect from and after August
LIST, 1866. Very respectfully, ~.
SAMUEL L. COOPER, Asst. Assessor,