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55. A town is to be taxed $14562. The taxable property is $1146000. There are 540 polls, each assessed $1.50. What will be A's tax, whose property is assessed at $8500, and who pays one poll-tax?

$1.50 X 540

14562 $810

13752

Solution.

$810, sum to be assessed on the polls.

= $13752, sum to be assessed on the property.

==

$1146000 = 0.012, or 12 mills on $1 of valuation.

$8500 X 0.012

$102 +$1.50

505.

= $102, A's tax on property.

= $103.50, A's entire tax.

Rule for Assessment of Taxes.

Deduct the amount of the poll-taxes, if any, from the entire tax to be raised, and the remainder, divided by the value of the taxable property, will give the rate.

Multiply the value of each individual's taxable property by the rate, and to the product add the poll-tax, if any, and the sum will be the individual's entire tax.

NOTE. In Massachusetts, the assessors "in each year assess upon the polls the state and county taxes authorized or required by law; provided, however, that in case either of said taxes shall exceed in amount the sum of one dollar upon each poll, the excess above said amount and in every case the whole amount assessed for other purposes shall be apportioned upon property. . . . The state tax assessed upon poll and property and the county tax assessed upon poll and property shall each constitute an entire and indivisible tax." - Chap. 299 of the Acts of 1879. Computation of taxes may be facilitated by the construction of a table. Thus, if the rate on $1 is 12 mills, we can have the following

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56. What is B's tax, by the table, his valuation being $2545, and he paying one poll-tax of $1.75 ?

57. Find, by the table, C's tax on $ 9565, D's on $1764, and E's on $ 5630, and each paying a poll-tax of $1.50.

58. The taxable property of a certain town is $ 1000000. The number of polls, 600. The tax to be raised is, State $348, County $1500, and Town $12100. The state and county tax are each to be assessed upon the polls, but so much as either of these taxes shall exceed $1 on a poll, is, with the town tax, to be assessed upon the property. What will be each poll-tax? What will be the rate of county tax? What will be the rate of town tax? What will be A's county tax, his valuation being $5000, and he paying for one poll? What will be his entire tax?

DUTIES, OR CUSTOMS.

506. Duties, or Customs, are taxes levied on imported goods and the tonnage of vessels.

They are collected at custom-houses by the government officers in charge.

507. A Specific Duty is a fixed tax upon an article without regard to its value.

508. An Ad Valorem Duty is a tax at a certain rate on the cost of the goods in the country from which they are imported.

509. Tare is an allowance made for the weight of the box, cask, etc., containing the goods.

It may be estimated by actual weighing, or by a schedule furnished by the government.

Leakage is an allowance for waste of liquors in casks, and Breakage is an allowance on liquors in bottles.

Gross Weight is the weight before any allowances are made, and Net Weight is the weight after the allowances are made.

510. The values of Foreign Moneys, to be taken in estimating the values of foreign merchandise at custom-houses, as declared by the Secretary of the Treasury, Jan. 2, 1882, are shown in the following

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59. The Bay State Iron Co. imported from England 200 tons pig-iron, invoiced at £ 725 3 s. 4 d., and paid a duty of $7 per ton. Find the duty and the cost of the importation...

60. Jordan, Marsh, & Co. import from Paris 3 cases silk goods containing 2664.5 meters, invoiced at 6 francs per meter. They pay a duty of 60%. What does the government receive?

61. What is the duty on an importation from Russia of 516 bales of flax, weighing 7880 poods, at $20 per ton, a pood being a Russian weight of about 36 lb. ?

62. Spaulding, Nash, & Co. receive from Cuba an invoice of 50381 gallons of molasses, valued at 11102.7 pesos. They pay a duty of 57 per gallon and 25% ad valorem. How many dollars do they pay the collector of customs?

63. R. H. White & Co. import from Germany a case of dress-goods, containing 640.4 meters, costing in Hamburg 2.05 marks per meter less a discount of 8%. The width of the goods is 43 inches. The duty paid is 8 and 40% ad valorem.

Find it.

per square yard

MEASUREMENT OF ROUND TIMBER.

511. Round Timber (or logs) is usually estimated in cubic feet.

512. Spars from 10 to 4 inches in diameter, inclusive, are estimated by the inch diameter, taken clear of bark, at one third of their length from the larger end.

Spars above 7 inches should have 4 feet of length, and below 7 inches should have 5 feet of length, to every inch of diameter.

513. The Mean Girt of a tapering piece of round timber is the girt, clear of bark, at one third its length from the larger end.

514. To find the contents of round timber in cubic feet, Multiply the length in feet by the square of one fourth of the mean girt in inches, and divide the product by 144.

NOTE. The rule gives about a fifth less than the exact quantity, so much being allowed for crooks and waste.

64. How many cubic feet of timber in a log whose length is 30 feet, and whose mean girt is 42 inches?

65. The mean girt of a piece of round timber is 60 inches, and its length 24 feet. Required its contents in cubic feet.

515. To find the side of squared timber that may be hewn or sawed from a log,

Multiply the diameter of the smaller end of the log by 0.707.

66. The smaller end of a log is 21 inches in diameter. What is the side of the squared beam that may be sawed from it?

67. How many board feet in a log when squared, the length of the log being 18 feet, and its diameter at the smaller end 24 inches?

68. A log is in the form of a cylinder, 6 feet in circumference and 20 feet long. What is the value of the largest squared timber that can be hewn from it, at $30 a thousand feet, board measure?

GAUGING.

516. Gauging is finding the capacity of casks.

517. The Mean Diameter of a cask is very nearly equal to the head diameter increased by 0.55 to 0.70 of the difference between the bung and head diameters, according as the staves are curved little or much.

518. To find the capacity of casks,

Multiply the product of the square of the mean diameter and the length, expressed in inches, by 0.0034 for gallons, or by 0.0129 for liters.

As a cubic foot is about 7 gallons, in finding the capacity of a cistern it is sufficiently accurate to estimate 74 gallons to a cubic foot.

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