USA > Indiana > Marion County > Indianapolis > Edward's annual directory : to the inhabitants, institutions, incorporated companies, manufacturing establishments, business firsm, etc. etc. in the City of Indianapolis, 1867 > Part 1
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INDIANAPOLIS. PUBLIC . LIBRARY
.GIFT OF :-* Fred Knefler
P
Digitized by the Internet Archive in 2012 with funding from LYRASIS Members and Sloan Foundation
http://archive.org/details/edwardsannualdir00unse
EDWARDS' ANNUAL
DIRECTORY
F THE
INHABITANTS, INSTITUTIONS, INCORPORATED COMPA- NIES, MANUFACTURING ESTABLISHMENTS, BUSINESS FIRMS, ETC., ETC.
IN THE
CITY OF INDIANAPOLIS.
[SEE PAGE 411.]
18697.
"Of making many books there is no end, and much study is a weariness of the flesh."
TO FIND A NAME, YOU MUST KNOW HOW TO SPELL IT.
INDIANAPOLIS:
PUBLISHED BY EDWARDS & BOYD, 1612 EAST WASHINGTON STREET.
DOWNEY & BROUSE,
Printers.
Price $3.50
SHURTLEFF & MACAULEY, Binders.
Entered according to Act of Congress, in the year Eighteen Hundred and Sixty-Six, BY EDWARDS & BOYD, In the Clerk's Office of the District Court of the United States for the District of Indiana.
R917.7252 1867
2300
Fred Streffer
8600
PREFACE.
TO FIND A NAME YOU MUST KNOW HOW TO SPELL IT.
A Directory. in its very inception, is imperfect. Changes of abode are so constant, it would be necessary to print a weekly report of the removals to keep it correct, but there is a class that are not migratory, and we presume we have them correct. That in it errors and omissions will be found, is admitted, for every man becomes a critic, and many censure when the fault is with themselves.
The City has been thoroughly canvassed. Some who refused their names will be surprised to find them inserted.
Much care has been taken in the compilation of the BUSINESS DIRECTORY, to get every business man in his proper place. It is not the object of a Directory to advertise merchants and their commodities, but to direct every person how to find a resident . The BUSINESS DIRECTORY belongs to that class who trade, and who make their business known, hence, they only, who patronize and sup- port the Directory, ought to have and are entitled to its privileges, but it is in this, as in most else, those who pay the least complain the most.
To the few who had confidence in our ability to get up a reliable Directory, and have advertised with us, we feel under many obligations, and hope they will receive a return of many fold.
Special attention is directed to the APPENDIX on page LXXXI. The information concerning Government, Societies, Churches, Asylums, Institutions, and local matters generally, is more full than has ever been published in any Indianapo- lis Directory heretofore, a perusal of which will well repay any reader. A new list of Streets has been carefully prepared, which, in our next issue, we will improve.
A Directory, though not classed in the catalogue as light literature, is yet a book of infinite variety, full of curious instruction, and of pregnant hints at the marvels of great cities. "It is a handy thing to have in the house," indispensa- ble in counting rooms, stores, offices, and hotels; to ladies, when going shop- ping, or addressing their "invitations;" to the stranger in being directed to a friend, or to the citizen hunting up some out of the way individual, whose very next neighbor may never have heard of.
Every man, if you will, in the Directory, may be the clue to a romance. It goes through the ramifications of city life; the denizens of aristocratic man- sions and low alleys are mingled together, for the alphabet is inexorable; they get their position as Oliver Twist got his name, "by the order of letters;" If you should pronounce any unnatural combination of sounds that can be ex- pressed in a dozen letters, on turning to the Directory you will find it a name belonging to somebody. Generally, the most numerous of christian names is JOHN, and of surnames, SMITH. An editor says there is an ancient tradition, he fears, of recent date, that when ADAM was naming the human family, he be- came fatigued as night approached, and calling the still waiting throng to him, said: "I have no more time to attend to you ; you shall all be called SMITHI."
Few persons are acquainted with the subject of surnames, yet it is believed that those who will take the trouble to investigate it will not find the inquiry either uninteresting or unprofitable, whether applicable to the meaning of names or the causes of their application to individuals or families. It is not sufficient for a person of inquisitive mind, that he bears such and such a sur- name because his father and grandfather bore it; he will naturally feel desi- rous of knowing why and when his ancestors acquired it. And should he be successful in arriving at some probable conclusion respecting his own, the same, or perhaps an increased degree of curiosisy, will be induced in his mind as to those of others. If English surnames are remarkable for their variety, they are no less so for their number. English antiquarians are of the opinion that the whole number at present is between forty and fifty thousand, and that the nomenclature is on the increase.
English surnames may be divided into the following classes :
1. Local surnames, as Winchester, Wood, Hill, Green.
2. Names derived from occupations and pursuits, as. Baker, Smith, Taylor.
PREFACE.
3. Names derived from dignitics and offices, as King, Bishop, Lord, Earl.
4. Names derived from personal and mental qualities, as Strong, Rich, Noble.
5. Names derived from christian names, as Adam, Henry. George, Edward.
6. Names derived from natural objects, as Star, Lyon, Bird.
7. Names derived from social relations, as Child, Cousin, Brother, Friend.
8. Names derived from periods of time, as Spring, Summer, Day, Winter,
New, Old.
9. Names derived from virtues and other abstract ideas, as Love, Hope, Wis- dom.
10. Names derived from colors. as Black, Brown, White, Blue.
11. Names of contempt, as Trollope, Cruikshanks, Hussey.
There are also other classifications, oddities and changes, which we cannot notice at present.
The present Directory contains about fifteen thousand five hundred names. The Smiths retain their supremacy as to numbers. For the curious we subjoin the following table of the most numerous names in this Directory.
Brown 92
Moore
49 | Thomas 33
Cook
28
Morris
32
Thompson 43
Cox 26
Murphy 33
White
39
Davis 75 Reynolds 28
Williams 59
Evans 33
Riley 20
Wilson.
56
Johnson 94
Smith and Schmidt. .. 137
Wood 37
Jones
64
Taylor 41
Wright. 44
The spelling of names is a subject for the nomenclator. We have selected a few of the most prominent names in this book, to show how necessary it is to know how to spell a name in order to find it. Abbett, Abbott, Burroughs, Burrowes, Burrows, Bush, Butsch, Connely, Connelly, Conoley, Conoly, Conly, Dickeson, Dickison, Dickinson, Ervin, Irving, Irwin, Haines, Haynes, Herman, Herrmann, Hutchinson, Hutchison, Kramer, Cramer, Kuhn, Coon, the Mac's and Mc., Neuman, Newman, Pearce, Peirce, Pierce, Pearson, Pierson, Schaefer, Schaeffer, Schaffer, Shaffer, Shay, Shea, Simons, Simmons, Simmonds, Snider, Snyder, Schneider, Spear, Speer, Spier, Steffens, Stephens, Stevens. Stewart, Stuart, Thompson, Thomson, Vogt, Voigt, Voight, Welch, Welsh, Walsh, Webber, Weber.
The first Directory ever compiled in Indianapolis, was published by A. C. Grooms and W. T. Smith, in 1855. Mr. Grooms is still a resident of the city. and may be found at the Daily Journal Office. His book contained 264 pages, fat with advertisements. How different from the Directory of to-day. Its alphabetical arrangement extended to the second letter only, thus you had to wade through all the Sm's ere you were sure of finding the last Smith.
As statistical facts of the growth of our City, we subjoin a partial list of the Directories published, (a complete file cannot be found.) with an approxima- tion to the number of names in each.
1855. Grooms & Smith, publishers 2,250 names.
1860. Sutherland & McEvoy, publishers 5,400
1861. James Sutherland. publisher. 7,000
1862. Dodd, Talbott & Parsons, publishers 6,000
1863. H. H. Dodd & Co., publishers 7.500
1864. Buell & Williams. publishers.
6.750
6.
1865. Hawes & Co., publishers.
8,600
1866. Edwards, Greenough & Deved, publishers
12,500
1867. Edwards & Boyd, publishers. .
15,500
66
..
Taking the customary average of names in the Directory, as a basis, the present issue would give a population of sixty thousand inhabitants in the City. Were we supported as other publishers have been, we would give statistics of our City invaluable to every citizen, but we have already over-stepped our cost by far, the order of the day being to take all but give none. This rule we have reversed, relying on our present work as an advertisement for our future.
The compiler, Wm. H. Boyd, tenders his personal thanks to kind friends for their assistance, and hopes another year to be more familiar with his fel- low-citizens.
Miller 90
INDEX.
Abbreviations
185. | Builders.
. xiii.
Academies
xciii.
Business Directory
. opp. p. 412.
Accouchers .i.
Agents Patent.
.i.
Agricultural Implements
i.
Agricultural Machinery i.
Ale and Porter Bottlers i.
Ambrotype Stock .
i.
Amusements, Places of.
i.
Appendix
1xxxvii.
Apothecaries
ii.
Architects.
ii.
Artificial Limbs
ii.
Artists Materials
cxii.
Attorneys at Law
xlix.
Auctioneers
ii.
Auction and Sale Stables.
liii.
Awnings and Tents
.ii.
Bakeries
.ii.
ii.
Bank Vaults
iii.
Banks
iii and cviii.
Barrel Makers
xxi.
Basket Makers and Dealers
iii.
City Government.
Ixxxviii.
Bath Houses
iii.
Bell Hangers.
liii.
Claim Agents
xvii.
Bell Manufacturers
iii.
Belting and Hose
iii.
Benevolent Societies
xcix.
Bible Societies
cv.
Billiard Saloons
.iii.
Bird Cages
iii.
Blacksmiths .iii.
Blank Book Manufacturers. . V.
Bleachers and Pressers . V.
Boarding Houses
. V.
Colleges
xix and xciii.
Boiler Makers.
vii.
vii.
Bone Dust
vii.
Bonnet Blocks
vii.
Book Binders.
vii.
Conveyancers
xxi.
Booksellers and Stationers
vii.
Boot aud Shoe Manufacturers vii.
Boots and Shoes, Wholesale. ix.
Bottlers
.xi.
Bowling Saloons
xi.
Brass Founders .xi.
Brewers
xi.
Bricklayers
xi.
Brick Yards
.xi.
Brokers
xi.
Broom Manufacturers and Dealers. xi.
Brush Makers and Dealers xi.
Butchers ..
.xi.
Butchers' Association
civ.
Cabinet & Undertakers' Hardware. xiii.
Cabinet Makers
xiii.
Cabinet Makers' Union.
civ.
Caps, Hats and Furs ...
xiii.
Carpenters and Builders
xiii.
Carpenters' and Joiners' Society
.. cv.
Carpets, Mattings and Oil Cloths . . XV.
Carriage Builders
. XV.
Carriage Trimmings
XV.
Castings ..
XV.
Catholic Benevolent Society
CV.
Cemeteries
CXV.
Chair Factories
XV,
Chamber of Commerce.
cvi.
Champagnes
XV.
Chandeliers
XV.
Chemicals
XV.
Children's Wagons
xy.
China, Glass and Queensware.
XV.
Churches.
. XCV.
Cistern Builders xvii.
Civil Engineers and Surveyors. . . xvii.
Cloak Makers.
xyii.
Clocks
xvii.
Clothing, Retail
xvii.
Clothing, Wholesale.
xix.
Cloths. Cassimeres and Vestings.
.xix.
Coal Dealers
.xix.
Coal Oil Lamps
xix.
Coffee and Spice Mills xix.
Collecting Agents xix.
Commissioners of Deeds
xix.
Commission Merchants
xix.
Confectionery and Fruit Stores
. Xxi.
Contractors and Builders
xxi.
Cooper's
xxi.
Coopers Tools xxi.
Corporations
cviii.
County Officers
.XC.
Courts
. Xc.
Cutlery, Dealers in
xxi.
Daguerreotypes .xxi.
Dancing Academies .xxi.
Dentist Materials
xxiii.
Diamonds
xxiii.
Drag Saws
xxiii.
Dress and Cloak Makers
xxiii.
Asylums, Hospitals, &c.
ii.
Band Instruments
Bands
ii.
Boiler Purger
INDEX.
Drugs and Medicines
xxiii.
Druids ciii.
Drum Head Maker XXV.
Dry Goods
XXV.
Dyers and Scourers.
XXV.
Eating Houses
xxvii.
Electric Machines
xxvii.
Embroideries, Laces, etc.
xxvii.
Engine Builders
xxvii.
Engravers, General.
xxvii.
Express Companies.
xxvii and cxi.
Fancy Goods.
xxvii.
Feathers
xxix.
Female Bible Society
cv.
Fenian Brotherhood ciii.
Fire Brick Makers and Dealers ix.
Fire Works
xxix.
Fish, Fresh and Salt.
xxix.
Fishing Tackle. xxix.
Flags and Banners xxix.
Florists
xxix.
Flour Merchants
xxix.
Flour Mills
xxix.
Freight Agents
xxix.
Fruiterers, Retail. xxxi.
Furniture
xxxi.
Furs .
xxxi.
Game and Poultry
xxxi.
Lime, Plaster and Cement
li.
Gas aud Steam Pipe Fitters
xi.
Linens, Irish.
li.
Gas Company exi.
German Societies
eiv.
Gents' Furnishing Goods
xxxi.
Gloves
xxxi.
Glue Manufacturers
xxxi.
Government, State
Ixxxvii.
Governors. Patent xxxi.
Grain Dealers.
xxxi.
Grand Army of the Republic.
.. civ.
Groceries & Provisions, Retail. . xxxiii.
Groceries, Wholesale.
xxxvii.
Gunsmiths ..
xxxvii.
Hair and Bristles
xxxvii.
Hair Dressers.
xxxix.
Hair Ornaments and Hair Jew- elry xxxix.
Halls and Public Buildings
lxxxv.
Hardware and Cutlery
xxxix.
Hardware, Cabinet Makers' xxxix.
Harmonia Club
eiii.
Harness Makers.
lxvii.
Hat Manufacturers.
xxxix.
Hats, Caps and Furs
xix.
Hebrew Society
eiii.
Helvetia Bund
eiv.
Hide and Leather Dealers
xli.
Hoop Skirts
xlx.
Horse Powers
xli.
Names too late
CXV.
Hosiery and White Goods. xli.
Hospitals.
cxii.
Notaries Public
Ivii.
Hotels
xli.
House Furnishing Goods.
xli.
Notions.
Iviii.
House Smithing
xliii.
Hubs, Spokes and Felloes
xliii.
Ice Cream Saloons
xliii.
j Indiana State Board Agriculture. . cvi.
Institutes, Colleges, &c.
.xciii.
Ice Dealers
xliii.
Insurance Agents
xliii.
Insurance Companies
xliii and cix.
Intelligence Offices
xlvii.
I. O. of Good Templars
. eiii.
I. O. of B. B.
ciii.
I. O. of O. F.
ci.
Indianapolis Order Harigari
civ.
Iron and Steel Warehouses
xlvii.
Iron Foundries ..
xlix.
Iron Railing Manufacturers
xlix.
Jails.
.xlix.
Jewelers
xlix.
Justiees of the Peace.
xlix.
Laces and Embroideries.
xlix.
Ladies' Furnishing Goods
xlix.
Lamp Manufacturers.
xlix.
Land Agents and Brokers
xlix.
Last Manufacturers.
xlix.
Laundry
xlix.
Lawyers
xlix.
Leather and Findings
li.
Leeches, Importer
li.
Libraries.
li and xev.
Lightning Rods.
li.
Lithographers
liii.
Livery Stables
liii.
Loan Offices
liii.
Lobster Dealers
liii.
Locksmiths
liii.
Looking Glasses & Picture Frames. liii.
Lottery Offices
liii.
Lumber Dealers
liii.
Machine Shops
lv and cxii.
Maennerchoir Society
civ.
Malsters .
lv.
Marble Workers and Dealers
lv.
Masonic.
xcix.
Mathematical and Philosophical
Instrument Makers.
.lv.
Medical Society
. CV.
Merchant Tailors
1xxvii.
Metalic Burial Cases.
lv.
Metropolitan Literary Institute
. CV.
Milliners and Millinery Goods. .lv.
Military
exiv.
Military Agency
.1v.
Mining Companies
Ivii and exi.
Model Builders.
lvii.
Money Brokers
lvii.
Mouldings.
lvii.
Mowers and Reapers
lvii.
Music and Musical Instruments. .
Ivii.
Newpapers
Ivii and evi.
Nurserymen, Seedsmen & Florists.Iviii.
Odd Fellows.
.ci.
Oculists and Aurists
Iviii.
Independent Men's Association.
.. civ.
Oil
Iviii.
2
INDEX.
Opticians
Organ Builders
Orphans' Asylum cxii.
Oyster Depots lix. Side and Vanlt Lights Ixxiii.
Packing Boxes lix.
Packing Houses, Beef and Pork. .lix.
Painters
Paints, Oils and Glass
Paper Bags .
lix. Sons of Temperance ciii.
lix.
Sporting Munitions
Jxxiii.
1x.
Stair Builders ..
lxxiii.
Stamping 1xxiii.
Stave and Heading Cutters 1xxV.
1x. State Government. Ixxxvii.
Stationers.
1xxV.
1x. Steam and Gas Pipe Fitters
1xxV.
Steam Engine Builders lxxv.
Stencil Cutters 1xxV.
Stereotypers
lxxv.
Stocking Manufacturers 1xxV.
Stone Yards and Quarries
lxxv.
Storage 1xxv.
Stoves and Tinware. 1xxv.
Straw Goods, Wholesale 1xxv.
Streets
lxxxi.
Sugar Brokers lxxvii.
Surgical Instrument Makers 1xxv.
Surveyors
Ixxvii.
Tailors, Merchant.
Ixxvii.
Tanners and Curriers 1xxvii.
Tanners' Oil
1xxvii.
Taxidermist
lxxvii.
Tea Dealers lxxvii.
Teachers, Music 1xxvii.
Telegraphs
lxxviii. and cxii.
Terra Cotta Works
Ixxviii.
Threshing Machines
1xxviii.
Tin, Copper & Sheet Iron Work-
ers.
1xxviii.
Tinners' Tools and Stock
lxxviii.
Tobacco Dealers
1xxviii.
Tov Stores.
lxxviii.
Trimmings, Dress 1xxviii.
Trunks, Traveling
Valises.
1xxviii.
Truss Manufacturers
lxxviii.
Turners
lxxviii.
Turners Society .civ.
Typographical Union CV.
Umbrella Makers Ixxviii.
Undertakers 1xxviii.
United States Offices .cxiii.
Upholsterers
1xxix.
Veterinary Surgeons
1xxix.
Vinegar Manufacturers
1xxix.
Violins Jxxix.
Wagon Makers. 1xxix.
War Claim Agents
1xxix.
Washing Machines
1xxix.
Water Works Company cxii.
Watches and Jewelry
1xxix.
Watch Makers' Materials
1xxix.
Wig and.Toupee Makers
1xxix.
Window Glass, Wholesale
1xxix.
Secret and Benevolent Societies. . xcix. Seedsmen Ixxiii.
lix. Sewing Machines. Ixxiii.
lix. Shingle Machines
Ixxiii.
Shirt Manufacturers Ixxiii.
Silks
Ixxiii.
Silverware Ixxiii.
lix. Smokers' Articles Ixxiii.
lix. Societies .xix.
Paper Hangers
Paper Hangings
Paper Mills
1x.
Paper Warehouses 1x.
. Patent Agents.
Patent Medicines
1x.
Pattern Makers
Pawn Brokers lx.
Perfumery and Toilet Articles 1x.
Pharmaceutists 1x.
Photograph Galleries 1x.
Photographic Stock and Material .. . 1x.
Physicians and Surgeons. 1xi.
Piano Forte Dealers lxiii.
Piano Forte Makers lxiii.
Picture Frame Manufacturers Ixiii.
Planing Mills lxiii.
Plaster Paris, Fire Brick and Clay lxiii.
Plasterers, Ornamental lxiii.
Plow Manufacturers
lxiii.
Plumbers.
lxiii,
Police, Independent lxiii
Political
cxiv.
Portable and Stationary Engines. lxiii.
Portrait Painters
lxiii.
Post Office and Offices.
162 and cvii.
Printers, Book and Job lxiii.
Produce Dealers
1xv.
Public Buildings. IxxxV.
Public Schools. xci.
Publishers.
1xv.
Pump Manufacturers 1xv.
Rags
1xv.
Railings 1xv.
Railroad Co's and Offices. . . Ixv and cx.
Railroad Machinery Oils lxv.
Reading Rooms
1xv.
Real Estate Agents lxv.
Real Estate Dealers Ixvii.
Reapers and Mowers
lxvii.
Restaurants
1xvii.
Rolling Mill
lxvii and cxii.
Saddle and Harness Makers lxvii.
Saddlery Hardware lxvii.
Saloons lxvii.
Sashes. Doors and Blinds. 1xxi.
Saw Filer 1xxi.
Saw Manufacturers 1xxi.
Saw Mills
1xxi.
School Books
1xxi.
Schools Ixxi. and xci.
Scourers and Repairers. lxxiii. Scroll Sawyers . Ixxiii.
Second Hand Stores 1xxiii.
Window Shades
1xxx.
Bags
and
INDEX.
Wines and Liquors. 1xxx.
Wood and Coal Dealers, xix. and Ixxx. Wooden and Willow Ware 1xxx.
Wool Dealers Ixxx. I
Woolen Goods 1xxx. Young Men's Christian Associa- tion.
CV.
Young Men's Library Society.
cv.
INDEX TO ADVERTISEMENTS-
American Express Company .
. . LXIV Front cover
Barnard J.
VIII
Bellefontaine Railroad
Front inside
Bell & France.
XXX
Benham & Co . LVI and LXYII
Bergmann Francis.
L
Buell Chester H ..
LX
Butterfield J. A. & Co.
Every other page
Cabinet Makers' Union
.XXVIII
Chandler H. C. & Co . XXXVI
Chicago and Great Eastern Railroad. . CXVI
Copeland J. W
XLVIII
Daggett & Co
XLIV
Evans & Rice. 207, 217, 233, 249, 265, 281, 297, 313, 329, 345, 361
Folsom & Olin.
XX
Foster, Holloway & Co
LXXXVI
Fowler W. S. & Co
412
Gazette Company XVI
LJA
Glenn W. & H.
Front edge
Goodyear William
IV
Gramling J. & P
XL
Grover & Baker Sewing Machine Company
LVI and LXXII
Haugh B. F
.XIV
Helm Adam.
221, 227, 237, 243, 255
Herald Company. . LXVIII
Hereth J. C. & Bro
XXXVIII
Hermann F. J.
.. X
Heywood J. E.
XXXIV
Hill John F
LXVI
. Hunter . Thomas
Indianapolis Female Institute.
LXII
Indianapolis, Peru & Chicago Railroad
XLVI
Indiana Female College
XVIII
Jeffersonville Railroad.
CXVIII
Journal
.LXX
Kiefer & Myers
LIV
Lehrritter
XLIV
Mayhew & Fearnlus ..
X
Merchants Union Express Company
XXII
Merrill & Co.
. VI
Metropolitan Theatre.
LII
Milender & Clancey .
LIX
Miller A. R.
XL
Munson David.
. XXVI
National Hotel
XXXII
Neiman Laha . VIII
Nutting & Wood ..
XLII
Pendrey N. S.
Paster
Perrine T. B.
XXXVI
Pickerill S. J
. VIII
Pittsburg, Columbus and Cincinnati Railroad. CXVII
Mayer Charles & Co.
LXX
Georgi & Hack.
Greer James LII
Atkins E. C. & Co.
INDEX.
Purdy William
XII
Reitz Frank A.
XX
Reyer & Thoms
Back cover and LXXVI
Rhodius George.
LXXNI
Rickard Thomas
361, 365. 371, 381, 387
Schiedel & Fricker
XXXVI
Schmitz Jacob
LII
Seaton E. A
Front inside cover
Sherman House.
Opposite front inside
Shurtleff & Macauley
XLVIII
Siersdorfer Louis.
L
Sinker & Co. VIII
Smith & Hey wood
XXXIV
Smithmyer John L
x and XXXVI
Steffens E. F
. XL
Steffens & Schneider
LXXVI
Taggart Samuel
XLVIII
Trayser & Robinson
LXXIV.
United States Express Company.
LXIV
Voegtle & Metzger
XXIV /
Wallace Andrew
Back cover
Weber John A. & Bro LIV
mpird & Stowell
Paster
blicwebercharles A.
LIV
Woodbridge John & Co
411
blic Libra
y Indiana S DOWRYSTAL PAL ACE Indianapolis
Saloon
& Restaurant,
West Washington Street,
Indianapolis, Ind.
BACON
FRANK A. REITZ,
LATE OF THE COMMERCIAL HOTEL,
PROFRIETOR.
The Crystal Palace will always be found well furnished with the choicest
WINES, LIQUORS AND CIGARS. Refreshments and Luxuries AT ALL HOURS, AND AT MOST REASONABLE TERMS. GIVE 44 A CALL.
44
" Volksblatt" 412
TAX PAYERS' ADVISER,
ISSUED BY AUTHORITY.
NATIONAL
TAX
LAW.
FOUR HUNDRED MILLION OF DOLLARS
ANNUAL REVENUE ;
SYNOPSIS OF THE LAW,
EVERY MAN TO MAKE A REPORT OF HIS INCOME.
EMBRACING ALSO,
A Complete Alphabetically Arr nged List of all Incomes as returned to the Assessors of the
VARIOUS LARGE CITIES OF THE WEST.
BY
JOHN HUBBARD JONES, ATTORNEY AT LAW.
FOR SALE AT
CINCINNATI : CHICAGO : ST. LOUIS:
GEO. N. LEWIS. JOHN R. WALSH.
J. M. CRAWFORD. And by all News Dealers and Booksellers throughout the country.
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TAX PAYERS' ADVISER.
NATIONAL
TAX LAW.
The following important provisions of the new Internal Revenue Law are published for the in- formation of our readers :
Every person, whether liable to taxation or not, must report, and it will be no excuse that they did not receive any notice. Assessments will be made on failure to report, and payments will be enforced as on judgments by default against all who fail to report on or before the first Monday in May of each year.
The penalties are twenty-five per cent. addi- tional for all failure to report, and one hundred per cent. for false return ; $1,000 fine and one year's imprisonment for false return or failure to obey assessor's summons (sec. 14 and 15), for doing business without license, $500 fine and two years' imprisonment (sec. 73), for failure to re- port, forfeiture of goods, etc.
INCOME TAX.
Incomes must be given in detail, as per sched- ule, which is not open to public inspection, and must be sworn to, and are subject to two rates of tax, 5 per cent. on all incomes over $600, and not exceeding $10,000, 10 per cent. on excess over $10,000. Thus on $10,000 net income the tax is $720 ; on $20,000, $1,720. Income from U. S. Securities and all other sources, and from any part of the world, of all persons residing here, whether citizens or not, and all citizens residing abroad, all profits from business, rent, net profit from real estate purchased within the year, stocks or other property, interest accrued if collectable, and all shares of gains in companies, etc., wheth- er divided or not, etc., etc., are all alike taxable. Income in gold must be reported in currency value. The income is for the year 1864 from January 1st, to December 31st, and no losses since January 1st, 1865, must in any way be de- ducted from the income of 1864.
THE LEGAL DEDUCTIONS FROM INCOMES.
The deductions from the income are $600, but allowed only one in any family of parents and minor children. Amounts of tax legally with- held from dividends, etc., all national, State, county, and municipal taxes actually paid within the year; salaries over $600 in the U. S. service, from which the tax was withheld ; rent of resi- dence actually paid within the year ; interest paid on any actual incumbrance on property yielding income, expenses of ordinary repair not exceeding the average of five years, and not in- cluding improvements or betterments, such as
water rents, sewer assessments, or incumbrances on unproductive property held for increase of value. Consuls of foreign governments, not United States citizens, are exempt from tax on income from property in their own country, and from official emoluments, if their government give such exemption to our Consuls ; but the carriages, plate, and income from property or business in this country are taxable. The gov- ernments giving such exemptions to our Consuls are understood to be those of [the different gov- ernments who give similar privileges to our con- suls are here named] consuls of all other coun- tries are liable to tax on their entire income, from property at home or here, and from their official emoluments.
LICENSES.
Pedlars will state whether he travels on foot or with horses, giving the number (goods forfeited if without licenses), what he sells, jewelry, or original packages of goods; pedlars must state their age, and if between 20 and 45, state where they are enrolled, or if exempted. Hotel and inn- keepers stat . their rentals or the Assessor must estimate it (likely pretty high). Bankers state the amount of their capital. Dealers, pawnoro- kers, cattlebrokers, producebrokers, auctioneers, photographers, butchers, builders, and contrac- tors will state their estimated sales and contracts. Wholesale dealers the amount of their last year's sales. Assayers the estimated value of metals to be assayed; substitute brokers must report the number of substitutes procured and pay $10 per head and $100 license. All licenses given from May 1st, 1865, or the time business com- mences, to May 1st, 1866. All persons, except lawyers, physicians, surgeons, dentists, cattle brokers, horse dealers, auctioneers and pedlars, must transact their business or profession only at the places designated in the license, but per- sons moving or selling can transfer their license on application to the Assessor. For all persons, except lawyers, conveyancers, claim agents, patent agents, physicians, surgeons, dentists, cattle brokers, horse dealers and pedlars, one license will do for the firm. Every business re- quires a separate license, but bankers may act as brokers. hoise dealers as livery stable keepers, lawyers as conveyancers and claim agents .. Hotel keepers, wholesale and retail dealers, iun keepers, and eating-house keepers as tobacco - nists ; wholesale and retail dealers and eating- house keepers as confectioners ; wholesale and
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