INCOME TAX. All annual gains, increase, profits, income, whether derived from property, rents, interest, dividends, salaries, profession, trade, employment, vocation, or any other source whatever LESS 1.-National, State, and Municipal Taxes; (except Income Tax.) "2.-Salaries or payments from Government in excess of $600 per annum. "3.-Dividends on Shares in Banks, Savings Institutions, Trust, Insurance, Railroad, Canal, Turnpike, or Slackwater Navigation Companies, and Interest on Bonds of same, that have been already taxed 5 per cent. "4.-Amount paid for rent of homestead occupied as family resi dence. 5.-Amount paid for labor hired, and for rent and interest on incumbrances of property rented to produce income, and the amount paid out for usual or ordinary repairs. If the residue exceeds $600, and does not exceed $5000, the tax is 5 per cent on such residue. If it exceeds $5,000 and does not exceed $10,000, the tax is 7 per cent. If it exceeds $10,000, 10 per cent. Government Salaries are paid less the Income Tax. Consuls of Foreign Governments, not citizens, are exempt. LIMITATIONS. PENALTIES. Income Tax is due on or before June 30th, and is limited to six years, ending with 1870. If unpaid ten days after demand by collector, and until July 30th of each year, a penalty of 10 per cent. is added, except to estates of deceased or insolvent persons. Unpaid Income Tax becomes a lien upon property, and may be enforced by distraint and sale. MANUFACTURES AND OTHER SUBJECTS OF TAXATION. All Goods, Wares, Merchandise, or articles manufactured or made -including those used or consumed by the producer-if the product is $600 or less per annum, it is exempt; but if exceeding $600 and not exceeding $1,000 it will be taxed upon the excess of $600; if over $1,000 the whole annual product is taxable. But Refined Petroleum and Coal Oil, Gold and Silver, Spiritnous and Malt Liquors, Manufactured Tobacco, and Snuff and Cigars are not excepted in the above. But the following are exempt: Alcohol from taxed Spirits, Bone Dust, Boards, Bread and Breadstuffs, Building Stone in the rough, Bullion for Plating or Silver Ware, Burning Fluid, Butter, Chair stuff, Charcoal, Cheese, Coal, pea and dust, Coal Tar from gas-works, Coke, Concentrated Milk, Felloe stuff, Flax unwoven, Fish Oil, Flour, Fork-handles stuff, Hoop-skirt material, Hoops, Headings, Hub stuff, List stuff, Laths, Lumber in the rough, Marble in the rough, Meal, Malt, Match wood, Newspapers, Pail stuff, Plaster, Printers' Ink, Paraffine, Shooks, Shingles, Spoke Stuff, Shovel-handle stuff, Slate in the rough; Snath stuff, Staves, Tub stuff, Umbrella Stretchers, Whale Oil, and all manufactures made of materials already taxed, unless the increased value exceeds 5 per cent. ALE, Beer, Porter, and Lager, per barrel of 31 gallons, (fractions in proportion,). . . ALTERATIVES.-See Stamp Duty. AWNINGS,. $1 .5 p. ct. .3 p. ct. ADVERTISEMENTS, in Newspapers or other publications, on If circulation not over 2000, or receipts from advertising not AUCTION Sales, on gross amount of sales, including Real Estate, BANKS and Bankers, on average amount of Deposits per month,. .1-24 p. ct. On amount of Capital over investment in U. S. bonds, per .1-24 p. ct, On average amount of circulation per month,. 1.12 р ct. .1-6 p. ct. Savings Banks without capital, and National Banks not in- 5 p. ct. BANK Dividends or Profits,. BULLION in lumps, ingots, bars, or otherwise,. BAGS,. BEER Se Ale. .1-20 p. ct. . p. ct. .5 p. ct. BOATS-Canal, Steam, and Sail, &c., on the Hulls,. .2 p. ct. BOOT and Shoe Makers,.. .5 p. ct. Custom Work, $600 or less per annum exempt. BONE.-See Manufactures. BILL-HEADS, printed,.. BRISTLES.-See Manufactures. CALF SKINS.-See Leather. BRIDGES, on gross receipts of toll,.. BONDS of Railroads, Canals, Turnpike, Canal Navigation or Slackwater Companies, on interest or Coupons,. . BRASS, and Spelter and Roll Brass,. CARRIAGES or Vehicles of any sort on Springs, kept for use, hire, or passengers, valued (including harness used therewith) Farm and Transportation Wagons, Drays, etc. not included. CIGARETTES of Tobacco in paper wrappers-per hundred packages of 25 or less each-valued at $5 or less,.. Valued over $5 per 100 packages same duty as Cigars of like value. Made wholly of Tobacco, and valued at $5 or less per 1000.. Cheroots and Short Sixes, 'same duty. 3 3 8 15 25 40 p. ct. .5 p. ct. CLOTH. of any material whatever,. CLOTHING, General Manufacture of,. .5 p. ct. .5 p. ct. Custom Work, $600 or less, exempt. CLOVES and Clove Stens, ground, and all imitations, per lb... 1c 5с COAL OIL, refined, distilled from coal exclusively, per gal.,... COTTON, raw, per lb.,.. Manufactures of, not otherwise specified,. COFFEE, ground, and all imitations and substitutes, per lb..... 1c CATTLE, Hogs and Sheep, slaughtered for sale- Calves and Cattle, under 3 months old, per head,. 40c 5с 5с 10 Hogs,.. Cattle slaughtered by any person for his own consumption, not over 5, and Calves, Swine, Sheep and Lambs, not over Sheep slaughtered for pelts only, per head,. CAPS, manufacture of,.... Custom Work, $600 per annum, exempt. DIVIDENDS, Scrip, or Cash, from Banks, Savings Institutions, Trust or Insurance Companies, and on all profits and additions to surplus or contingent funds of same,. When finished, on increased value,. FURS, made up.... FRAMES.-See Manufactures. FISH, preserved, including shell-fish in cans and kegs,. FRUITS and Vegetables preserved,... FLAX, manufacture of, not otherwise provided for,.. Prepared, but not woven, exempt. GAS, all illuminating, on product of 200,000 cubic feet or less per month, Each 1,000 feet,. 5,000,000 per month, each fraction,. GAS FIXTURES.-See Manufactures. GELATINE of all kinds, in solid state, per lb.,.. GLOVES,. Custom Work, $600 or less per annum, exempt. GLUE, Liquid and Cement, per gal.,. Solid, per lb.,..... GOLD.-Bullion, in lump, ingot, bar, or otherwise,. Foil. per Troy oz.,.. GOLD WATCHES, valued at $100 or less, annual tax,. Valued over $100,.. 10c 15c. 20c. 25c. 1c. 1c. p. ct. 40c. 1 c. .1 p. ct., 18c. $2 1 2 1c. 11c. 8c. GUNPOWDER, and all explosive substances, valued at 28c. or less per lb.,... Over 28c. to 38c.,... Over 38c.,... GOAT SKINS.--See Leather. GUTTA PERCHA.--See Manufactures. HATS, manufacture of,........ .5 p. ct. Custom Work, $600 or less per annum, exempt. HULLS of Vessels and Boats as launched,.... HOGS.--See Cattle. HOG-SKINS.-See Leather. HACKS and Hackney Coaches.--See Vehicles. |