The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1866-07-11

Hxpress agents, including every person.
firm, or company engaged in the carrying
or delivery OF money, valuable papers, or
any articles Tor pay, or doing an express
business, whose gross receipts therefrom
per Snnum, ncense.. SO
Do ON gross amounts OF ali receipts exceed
ing one thousand dollars per ct.
Flax, manufactures Of not otherTise pro-
Furniture, made OF WOOD, sold anfinlshed per ct
Fences, gates, ratings OF iron. D......... per ct.
Furniture, 90 which duty has paid
when sold finished, on increased value. per ct.
Gas. illuminating, made Of coai, when toe
feet per month, per 1000 cubic feet 10 cents.
Do: 90, when the product snail be above
900 and not exceeding 800 900 cubic
feet per month, per 1000 cubic feet .15 cents
Do: do, when the product shall be above
10000 and not exceeding 100000 OF
cubic feet per month"; 1000 cubic feet 20 cents.
Do, do, when the product shall be above
100000, per 1000 cubic feet. .25 cents.
Gas, all illuminating, same as coa gas.
Gas companies s 0 can nc charge consumers the
Glass, manufactures OF, not otherwise speci.
fed. .,.'..":........,..... per ct.
Glue and cement, made wholly or in part
Of glue, in liquid form, per gallon. 40 cents.
Gold, manufactures OF, other than jewelry,
when not otherwise specified. ............ per Ct
Gift enterprises, license e................. $3.50
Grinders OF coffee and spices, license. ...... 100
Gun-cotton '''''''''' .'.'..'''.....,....5 per CT
GunpOwder. ................ per &C.
wise provided Tor per ct.
wise speCified per ct.
vided for. 49, per Ct
are less than $1,000 Wv" Exempt
Horse-dealers, license. nse....................... SlO
Income annual, OF every person. whether 8 per
citlzons residing in or out of the United cent:
States, when exceeding 5000 and not ex-1 on all
TsSd1Ss Sss oSSt s'0' on the excess over S0OO $685.
Do. That there shall be levied, collected, and
paid annually upon the gains, profits and income
Of every person residing in the United States a
duty OF five per centum on the excess over six
hundred dollars; and like duty shall be levied,
collected, and paid annually upon the gains,
profits, and income OF every business, trade, or
profession carried on in the United States by
persons residing without the United States;
and like duty shall be levied, collected, and
paid annually upon the interest or dividends
accruing upon investments within the United
States, or OF corporations or citizens thereof.
And the duty herein provided for shall be
assessed collected, and paid upon the gains
profits, and income for the year ending the 3lst
day of December next pleceding the time for
leVying, collecting, and paying said duty
That, in estimating the gains, profits, and in
come OF any person there shall be included all
income derived from interest upon notes, bonds,
and other securities OF the United States;
profits realized within the year from sales of
real estate purchased within two years previous
TO the year Tor which income is estimated; in
terest received or accrued upon all notes, bonds
and mortgages, or other forms OF Indebtedness
bearing interest, whether paid or not, if good
and collectable, less the interest which has
become due from said person during the year;
the amount OF all premium on gold ana cou-
pons; the amount OF sales of live stock, sugar.
wool, butter, cheese, pork, beef, mutton, or
other meats, hay or gr ain, or other vegetable or
other productions, being the growth or pro-
duce OF the estate of such person, not includ-
ing any part thereof consumed directly by the
family; all other gains, profits, and income
whatever.
share OF any person OF the gains and profits of all
companies, whether incorporated or partnership,
who would be entitled to the same, If divided,
whether divided or otherwise, except the amount
of income received from institutions or corpora
lions whose officers, as required by law, with
hold per centum of the dividends made by
such institutions, and pay the same to the Com
missioner of Internal Revenue, or other officer
authorized to receive the same; and the salary
and pay received for services in the civil, mill
taIy, naval or other service OF the United States
including Senators, Representatives, and Dele
gates In Congress, from which the tax has
been deducted. And in estimating the gains
profits, and income OF any person, all national,
State, county, and municipal taxes paid within
the year shall be deducted from the gains
profits, or income OF the person who has actu-
ally paid the same, whether such per-
son be owner, tenant, or mortgager; losses
on sales of real estate within the year purchased
within two years previous to the year for which
income is estimated; the amount actually paid
for labor or interest by any person who rents
lands, or hires labor to cultivate land or who
conducts any other business from which income
is actually derived; the amount paid out for
usual or ordinary repairs: Provided, That no
deduction shall be made for any amount paid
out Tor new buildings, permanent improve
ments, or betterments, made TO increase the
value OF any property or estate; And provided
furt her, That only one deduction of one thou
sand dollars shall be made from the aggregate
income of all the members of any family, COM
posed OF one or both parents, and one or more
minor children, or husband and wife: that
guardians shall be allowed to make such
deduction in favor of each and every ward
except that in case where two or more wards
are comprised in one family only one deduction
shall be mace in their favor; and that no deduc-
tion shall be allowed in favor of persons de-
,scribed as trustees" under existing laws De.
-ductions-ln estimating the annual gains, profits
and income of any person, all national, State and
municipal taxes paid within the year shall be
deducted from the gains, profits, income of the
person who has actually paid the same, whether
owner tenant, or mortgager; also the salary or pay
received for services in the civil, military, naval
or other service of the United States, including
Senators, Representatives, and Delegates in
Congress, above the rate of six hundred dollars
per annum; also the amount paid by any per.
son for the rent OF the homestead used or occu-
pied by himself or his family and the rental
value OF any homestead used or occupied by any
person or by his family, in his own right or in
the right Of his wife, shall not be included and
assessed as part OF the income of such person.
All duties on incomes to cease after the We
1870.
Inda-rubber, manufactures OF, not other.
wise specified per CT
Insurance agents, embracing every person
b.. who shall act as agent OF any fire, marine,
life mutual, or Of her insurance company,
COMPANIES, whose receipts shall not ex-
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