The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-03-07

l, q. ,rergum iampa, Manufacturers Of jute /;
noIas ses, concentrated molnsses or melado,
| syrup Of molasses or sugar cane juice and els
tern botsom.i Oh nspnsna, Dena.ne, DenzoIe Or
| Baurne's hydrometer, the product OF the dis
tiilation, or or refining of crude
| petroleum, or Of crude oil produced by single
distillation Of coal, shale, peat, nsphaltum, or
and straw, bleached, split, prepared, or
| advanced by being braided or woven,
| but not made up into hats, bonnets,
| or hoods potato hooks. pitchforks, ma,
nure and spading forks; pottery ware OF all
| descriptions, including stone, earthen, brown
and yellow earthen, and common CT gray
stoneware; pumps, garden engines, ana ny
draullc rams rock and root diggers OF exec.
vators: root beer and other small Deer SAT-
school-room seats and desks. piaSk poaru . and
globes of all kinds sleds, wheelbarrows, anu
hand carts, and fence made OIL WOOD soap,
common brown, in bars, sold for less thah
seven cents per pound; saws lot COTTON gus,
when used by the maker In the Inanu a;a ruho
OF gins: soles and heeltaps made OF indla rup
Der or OF india rubber and other mate1Eiis
shirt fronts or bosoms, wristbands or Guns , III
shirts, except those made OF paper spr ra
surings used I'm the manufacture OF IuInl.uI.,
stoyee polish, other manufacture exclusiyeLy
az plumbago; buck saws, stump HlachInes'
notato diggers steel OF all descriptions who'
frhar made from muck bar, blooms, sLaps,
,an,,a or otherwise; scythes, straw or BINDERS
hoard and binders cloth, ana straw "faPpins
paper: tags for merchandise ana uiIeclio, ,
made Of cloth, paper, or metal whetner planS
or printed thim6ie s for Domestic ms and cult
nary purposes; ultra marine blue, varnlsh,
wagons. carts, and drays, made to be useu LOT
farming freighting, or LUMBER PuIloses'
yyoshing mangling, and lothes-wringing ma
chimes zinc washboards, spinning and max
wheels, hand-reels, hand-looms, WOODEN
knobs, and beehiyes.
Prorided. That the exemptions aforesaid
shall. in all cases, be confined exclusively 10
said articles I'm the state and condition speci.
fled i'm the foregoing enumeration, and snail
not extend TO articles in any other form, nor
TO manufactures from said articles.
MANUFACTURE OF BRANDY.
SEcrIoy IL And be it further enacted, That
there shall be levied, collected, and pad on
brandy made from grapes one dollar per gh-
lon and If any person shall knowingly man
ufacture, compound, put up, sell, or dispose
Of or cause TO be manufactured, compounded,
put up, sold, or disposed of, or aid or assist
therein, any fluid as for or under or with the
name Of brandy made from grapes, which
shall not be really such, he shall, on convic-
ton thereof, be punished for each offence by
fine not exceeding $1,000 and by imprison.
ment not exceeding one year, or both said
punishments, in the discretion Of the Courts,
and any such simulated or compounded fluid
shall be forfeited TO the United States.
SECTION Is. And be Ii further enacted, That
the act entitled I" An act to provide internal
interest on the public debt, and for other pur-
poses" approved June 80, 1864, and rs subse-
quently amended, be further amended as fol-
lows, namely:
That section ll6 be amended by striking out
all after the enacting clause, and inserting In
lieu thereof as follows That there shall be
levied, collected, and paid annually upon the
gains profits, and income OF every person re-
siding in the United States, or of any citizen
80 ha Init oil Sta residing abroad. whether
derived from any kind of property, rents in
terest, dividends, or salaries, or from any pro-
| fession, trade, employment, or vocation, car
ried on in the United States or elsewhere, or
from any other source whatever, q tax OF i've
per cent on the amount so derived over 81 ,o0O
| and like tax shall be levied, collected, and
| paid annually upon the gains, profits, and IN
come of every business trade, or profession
carried OIL in the United States by persons re-
siding without the United States, and not cti-
zens thereof. And the tax herein provided for
shall be assessed, collected and paid upon the
cains profits, and income for the year ending
| the 3lst day of December next preceding the
time for levying, collecting, and paying SAID
| tax"
HOW TO ESTIMATE TAXABLE GAINs-DEDucTIoSs
| TO BE MADE on INCOMES
That section III be amended by striking out
| all after the enacting clause and inserting in
| lieu thereof the following That in estimating
| the gains, profits, and income OF any person
there shall be included all income derived from
interest upon notes, bonds, and other secnri-
ties of the United States; profits realized
within the year from sales of real estate pur-
chased within the year or within two years
previous TO the year for which income Is est
mated interest 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 Eterest
which has become due from said person during
| the year the amount of all premium on gold
and coupons; the amount of sales of live
\ ctpcly wool buttpr. cheese, DOrh, beef,
mutton, or other meats hay and grain, or
other vegetable or other productions, being the
growth or produce of the estate OF such per-
| son, not including any part thereof consumed
directly blythe family Fall other gains, profits,
and income derived from any source whatever,
except 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 wlfe; ana
the share Of any person OF the gains and
urofits of all companies, whether Incorporated
\ or partnership, who would be entitled 10 the
| same If divided, whether divided or other
wise, except the amount OF income received
| from institutions or corporations whose o-
| GERS, as required by law, withhold a per centum
of the dividends made by such institutions,
| and pay the same to the officer authorized TO
receive the same and except that portion OF
| the salary or pay received for services in the
civil military, naval, or other service of the
| United States, including senators, representa-
tives, and delegates in Congress, from which
| the tax has been deducted. And in addition TO
as herein before provided, 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 actually pald
| the same whether such person be owner, ten.
ant, or mortgagor; losses actually sustained
| during the year arising from Tires, shipwreck,
or incurred in trade, and debts ascertained TO
| be worthless, but excluding all estimated de-
probation of values and losses within the year
on sales of real estate purchased two years
previous TO the year for which income is esti-
mated; 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 actually paid by any per-
| son for the rent of the house or premises
occupied as residence for himself or
his family; the amount paid out fol
usual or ordinary repairs: PrOrided, That
no deduction shall be made for any amount
paid out for new buildings, permanent i'm
provements, or betterments made to increase
/ the value of any property or estate: AND
/ provided further, That only one deduction
of 81, 600 shall be made from the aggregate in
| come 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 de.
| duction in favor of each and every ward, ex-
! cept that in case where two or more wards
| are comprised in one family, and have joint
property interest, only one deduction shall he
made in their favor: And provided further,
That in cases where the salary or other COM
4 pensation paid to any person in the employ
ment or service of the United States shall not
exceed the rate Of $1,000 per annum, or shall
be by fees, or uncertain or irregular in the
amount or in the time during which the same
shall have accrued or been earned, such salary
or other compensation shall be included in
estimating the annual gains, profits, or in.
come of the person TO whom the same shall
| have been paid.
| HOW THE PEOPLE ARE TO MAKE RETURNS,
| That section us be amended by striking out
| all after the enacting clause and inserting, in
| lieu thereof the following: That it shall bt
| the duty OF all persons of lawful age to make
| and render a list or return. on or before the