The Cadiz sentinel. [volume] (Cadiz, Ohio) 1864-1911, 1868-02-26


or profession carried on inthe United States
by persons residing without the United
States and not citizens thereof.
If the members of family have separate
incomes, the returns may be made separate
ly by the proper parties, aud ratable
proportion of the 81 900 exempted from
the income Of each. The parent as the
natural guardian of the minor child. is re-
quired to make return for him. But where
anv other guardian or trustee has been APP
pointed. the return should be made by the
latter. II the minor has no guardian or
trustee, he should make return hinlscIf-
If he refuse or neglect, an independent
assessment must be made as IN other cases,
emitting penalty.
For the purpose Of the exemption of
81 coo. husband and wife are to be regard
ed as members OF the same family, though
living separate by divorce or other operas
ton of law so as to break up the family re-
lation. Minor children and their patents
s'.oud be counted members of the same
family, whether living together or not
tiuardans can be allowed no special dcduc-
tion in favor of their wards, where such
wards are members of any Iamily composed
| Of one or both parents and one or more
minor children or husband and wife.
If a taxpayer has minor child in the
service OF he Government, receiving a
salary, such parent shouIe include in his
| income return so much Of the salary Of his
child as is not subject to salary tax.
Rent of homestead actually paid may
| be deducted, but the rental value Of pro
perty owned by The tax payer is not a sub.
! ipct of deduction; but where the tax payer
rents furnished house, that portion Of the
! rend paid in consideration of the nse OF the
furniture should not be allowed as deduc
! ton.
Any person claiming deduction on ac
count Of expense for room Yent must satisfy
| the assessor that the room or rooms occu>
| pied by him constitute his home, and that
| lie has no residence elsewhere; and this be
ing shown, he may be allowed to deduct
what he actually pays for rent OF such
rooms, but nothing can be allowed Tor rent
Of furniture or care Of rooms When rent
| il Included and deducted as an eXncnse o:
business it must not he again deducted as
rent, nor should a person hiring a hou~e
and sub hitting portion Ut it be allowed to
deduct more than The excess of hlo pay
nient+ over his receipts.
80 far rs insurance moneys are paid rs an
expense Of business, they are deAacIible
fou income. but nd insurance on home.
stead OF tax payer, nor on his life or other
lives, nhr on his rented property iii paid by
tfnantI. can be allowed. Insurance psid by
tenant is doduc,ible from tenant $ income as
reni paid.
| Manufacturers ay, without additional
liability, sell their wares at the phcc OF
m2nntactnre, or az their principal Office,
provided no wares are kept, eyce3t as sam
PIES at such Office. But if n manufacturer
,cli at his factory. or at his Office goods not
of his own proluctiof, or # be sell his own
products away from he i 'ac Of production
exc pt as above. he must pay tax as u deal
er it such sales exceed 81 0O0 annually, and
such tax viii be assessed upon his sales OF
such goods only
| Persons travelling about the country rs
the agents of manufactures or dealers, seek
Ing orders fot goods AZ agents oP one per,
son or firm only, and who are pad a salary,
bat receive no commissions whatever, sho d
not be required to pay tax as produce or
commercial brokers. Dealers may purchase
produce to be sole at the place mentioned
in their thx rec ipt exclusively. without in
curing liability as produce brokers'.
Butchers whN sell butchers meat exclu-
sivhly by themselves or agents, travelling
from place to place, are subject to special
tax Of five dollars only; but all butchers
whose annual sales exceed twenty-five thon>
sand dollars, are required to make return oI
sales and pay tax Of one dollar for every
tho iSa d dollars in excess OF twenty-five
thousand dollars, in the manner required OF
wholesale dealers
The act imposes no special tax upon
boarding house keepers as such. Hotels
are open 10 all who choose to enter, with
out previous stipulation, expecting enter
tainnent, unless the house is tull; while
boarding houses are pen oIly to those who,
by previous arrangement at snch rate OF
payn nts. have acquired right to entcr>
tainment at such rate Of payment ss may
be agreed upon.
Brewers and rcctifiers may sell their ii,
quorS at the brewery or place OF rectificaN
tion in large or small quantities, either to
be drank on the premises Or not, without
payment of other special tax Brewers and
rectifers may also deliver their liquors; up
on orders previously received, to their e
ular customers about the country without
payment Of special tax as pedalers.
T. Whenever retail dealer is found to have
made sales exceeding $25, 600, he should be
assessed as d wholesale dealer from the Date
Of his liability as a retail dealer The col.
! hesor Should endorse upon his tax receipt
the amount of reassesSment paid.
If the sales of retail dealer in liquors
exceed S25 900, hs should be reas3c ,sed az
a wholesale dealer in liquors. The collec
tor should enter the amount Of reassessmeni
I paid him upon the tax receipt.
I Builders and contractors are not subject
10 special tax in any year which they do not
construct ON contract, naF unless their con
| tyaot. n IN -, oyoaeO ~ % Gnn