W2064 United States Internal Revenue,
Jan 1 1865
To: Dr. Calvin Brooks McQuesten New York City
[Dr. McQuesten's comment at the top of the page:] "N'ay a bit"
UNITED STATES INTERNAL REVENUE
ANNUAL TAXES, 1865
By the eleventh section of the act of June 30, 1864, it is made the duty of any [person??] made liable to annual tax, on or before the first Monday of May in each year, to make a list or return to the assistant assessor of the district where located, of the articles charged with special duty of tax, including income and articles in Schedule A.
Every person failing to make such return by the day specified will be liable to be assessed by the assistant assessor according to the best information which he can obtain; and in such case the assistant assessor will add twenty-five per cent to the amount of the tax.
In case any person shall deliver to an assessor any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration required by law, the assistant assessor will add one hundred percent, to such duty: and in such case the list will be made out by the assessor or assistant assessor, and form the valuation and enumeration so made there can be no appeal.
The assessment list, when completed, will be returned to the collector, who will advertise in some public newspaper published in each county within the district, "if any there be, and by written or printed notices to be posted up in at least four public places within each assessment district, that the said duties have become due and payable, and state the time and place within said county at which he will attend to received the same;' and to any sum unpaid after the thirtieth day of June, and for ten days after demand, there will be an additional of ten percent, as a penalty for such neglect.
Guardians and trustees, whether such trustees are so by virtue of their office as executor, administrator, or other [?] capacity, are required to make returns of the income belonging to minors, or other persons for whom they act as guardians or trustees, and the income tax will be assessed upon the amount returned, after deducting such sums as are exempted by Law: provided that the exemption of six hundred dollars shall not be allowed on account of any minor or other beneficiary of a trust except upon the statement of the guardian or trustee made under oath that the minor or beneficiary has no other income from which the said amount of six hundred dollars may be exempted and deducted.
Articles embraced in Schedule A must be returned in the list printed on this sheet.
The following table may be used for converting Avoirdupois into Troy ounces:
10 ounces Avoirdupois equal 9 ounces Troy.
20 ounces Avoirdupois equal 19 ounces Troy.
40 ounces Avoirdupois equals 37 ounces Troy.
50 ounces Avoirdupois equal 46 ounces Troy.
60 ounces Avoirdupois equals 55 ounces Troy.
70 ounces Avoirdupois equals 61 ounces Troy.
80 ounces Aviordupois equals 73 ounces Troy.
90 ounces Avoirdupois equals 82 ounces Troy.
100 ounces Avoirdupois equal 91 ounces Troy.
200 ounces Avoirdupois equal 182 ounces Troy.
500 ounces Avoirdupois equal 156 ounces Troy.
1000 ounces Avoirdupois equal 912 ounces Troy.
Where any articles named in Schedule A are owned, possessed, or kept by a partnership, firm, association, or corporation, they must be returned to the assistant assessor of the district in which such partnership, firm, association, or corporation has its office or principle place of business.
When such articles are held by an individual, the return will be made in the district in which he or she resides.
ASSESSORS SHOULD ASK THE FOLLOWING QUESTIONS:
Had your wife any income last year?
Did any minor child of yours receive any salary last year?
Have you included in this return the income of your wife, and salary received by minor children?
Have you any stocks, and what are they?
Is your report made on the basis of gold?
Have you bought or sold any other property?
Have you any United States securities?
Do you return the premium on gold paid you as interest on United States securities?
Do you return the premium on gold paid you as interest United States securities?
Have you kept any book account?
Is your income estimated, or taken from you book?
Have not the expenses, & co., claimed as deduction, already been taken out of the amount reported as profits?
Did you estimate any portion of your profits in making your return for 1863?
Was any portion treated as worthless, and, if since, paid, have you included it in this return?
[The next two pages are a detailed statement of income, gains, and profits including deductions, and taxable articles]
................Being sworn according to law, deposes and says, that the within statement contains a full, true, particular, and correct avvount of his income for the year A.D. 1861, which he has received , or so which he is in any manner entitled, whether derived from any knid of property, rents, interestm dividends, or salart, or from any profession, trade, employment, or vocation, or from any other source whatever, from teh first day of January to the thirty-first day of December, A.D. 1864, both days inclusive, and subject to an income tax under the excise laws of the United States; and that he has not received, and is not entitled to receive, from anu or all sources of income together, any other sum for the said year besides what is herein set forth in detail; and that he is honestly and truket entitled to make the deductions from his income for said year as specifically stated in detail, in accordance with the true intent of the excise laws of the United States; and that the statement of the number or weight and value of the articels enumerated in schedule A of the act of June 30, 1864, owned, possessed , or kept by him, or of which he had the care or management, on the first day of May, A.D., 1865, is also just and true.
Sworn and subscribed, this...........day of .............., A.D. 1865, before me,
Assistant Assesor...........Division..............District State of............
UNITED STATES INTERNAL REVENUE
Annual Taxes, May, 1865
To Dr. McQuesten
Of [105 E 27th St??], in
the 11 division 8 District, and State of N.Y.
That, in pursuance of the acts of Congress, you are required to make out a List or Lists, according to the terms within, as far as the same may be applicable to your ease, and deliver the same to me, at my office, within ten days from the date hereof, or an addition of twenty-five per centum will be made to the proper duty.
Dated this 21 day of April 1865
Office at 239 4 Av
Office Hours from
9-12 ocl'k [sic] am