War Tax (Jan. 1862)

Source: The Friend. Honolulu: January, 1862, page 2. 

The people of the United States will no longer be able to boast of their freedom from taxes for the support of the General Government. Hitherto the revenue from the tariff and sale of lands, has paid all the expenses of the Government. Sometimes there has been a surplus in the Treasury. Those days are gone, as many be learned from the following statement: 

THE INCOME TAX.—We subjoin a copy of the income taxes and duties imposed by the last Congress. The act comes into effect on April 1st, 1862. By provisions of the act an annual tax is laid on incomes derived from all sources other than that subject to direct tax, as follows: 

On yearly incomes of residents of over eight hundred dollars...........8 per cent. 

On yearly incomes of non-residents of over eight hundred dollars...6 per cent. 

TAX ON CARRIAGES.—The tax on carriages resting on springs and not used exclusively for the transportation of merchandise, together with harness used therewith, is in proportion with value, as follows :

Not exceeding $50.............................................................$1

If above $50 and not exceeding $100................................$4

       “     $100 and not exceeding $200..............................$8

       “     $200 and not exceeding $400..............................$16

       “     $400 and not exceeding $600..............................$20

       “     $600 and not exceeding $800..............................$30

       “     $800 and not exceeding $1000............................$40

       “     $1000 and not exceeding $1000..........................$50

TAX ON WATCHES.—The tax on every watch kept for use is as follows : 

Gold watches.......................$1 00 

Silver watches........................   50

TAX ON DISTILLED SPIRITS.—A tax is also laid on distilled spirits, to be paid by the manufacturer or distiller thereof: 

        On each gallon first proof, or less, 50 cents. 

        On each gallon of greater strength than first proof, in proportion to the above. 

Tax on Fermented Liquors.—Beer, ale, porter, and other similar fermented liquors, the duty to be paid by the brewer thereof, is taxed as follows :

On each gallon................2 cents. 

On each barrel, containing no more than thirty gallons.....................60 cents.