The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1861-04-11
Circular to Tax Collectors.
OFFICE OF THE COMPTROLLER GENERAL,
CHARLESTON, S. c., March 25, 1861.


ment in relation to Taxes levied by Act 1861, hav-
ing been referred to the Attorney-Gcneral, the fol-
loving communication was received in reply. In
constituting the Act, Tux Collectors throughout the
State will be governed by the opinion Of the Attor-
ncy- General, as published herewith. Attention Is
also called to the Additional Directions ap-
pended hereto:
OFFICE OF TIE ATTORNEY GENERAL,
March 90, 1861. +
To W. j. Lavaz Lsq, 1cting Comptroller General: ::
SIR: Your note of the 18th, received yesterday,
proposes some questions in regard to which ind
it difficult to come to any satisfactory conclusion.
Mnch. after ALL in the matter of tax returns, de-
nonds nm tbe discretion and conscience of the tax
payer.
i. "Salaries apply, think, to fixed amounts
recciyed annually, or at shorter periods, for SER
vices. other than menial or merely manual. We
sneak of the "scagcs" of Coachmen and Ditchcrs,
although engaged by the year, and paid quarterly;
and of the salaries" of Public Officer, Clerk
or Schoolmastcr. Overscers generally receive ra-
qes but, when n man ovcrlooks, perhaps, three or
four plantations, and receives several thousand
dollars. the compensation would rise to tie dignity
of salary I would take Overscer's return
either way as he chose to make it. All compen-
sation for work not coming under the head Of sala-
ry would be "uagcs" Salaries arc taxable, how
ever small, and for the whole amount. Wages arc
taxable when they exceed $500 4 year, and thcn
in nv opinion, only on the excess over that amount.
Both salary and wages a.c compensation 1or the
Taxpayers Caca services.
.. The salaries of fiscal officers are not exempted
from tax nor the salaries Of any other officers than
those of the Army or Navy.
8. Wages of journcymcn mechanics, think, arc
exempt, under the exception you refer to-
4. A Tax Collectors commissions, ii not salary,
would in its widest sense. come under the head OF
"wages" or might be embraced under the head OF
employment" The Legislature meant that oil
persons, not specially excepted, should contribute
something from their earnings; and pa6hc officers
arc specially included. Though not, i'll the ordin-
ory scnsc, salary think that Tax Collectors in
comes woul,, he most appropriately returned under
that head. npo2rpry-
soID WHETHER MRECHANDlSE OR OTli Eli
WISE, if ON TIME or BEA.lNa lNIEhLo I,
woll. think be liable to taxation as '"oneys ,,.. u.
interest. Notes given for merchandise ua.ai'y
have the interest Incorporated i'll the amount, anu
this should consider as cxcmptins them, and not
an evasion: the law is intended for cases III which
the paper is in some sort an investment.
g. Funds not reduced TO posscssion anu from
which 10 present income is derived are not ~'.'.'
the proyisions of the ict and such is the situation
generally of amounts in The hands of Masters and
Commissioners. The persons to whom it shall be
ultimately decided that these funds belong arc lot
liublc TO Il tax, and the Masters and Commission
crs arc certainly not liable.
T. Professional income l consider as the amount
which the professional man receives after the eS-
pcnscs necessarily incident to the exercise of his
profession hflye been deducted. Whether an cx-
pcnsc may bc considered as necessarily incident,
must in II great degree depend on the views OF the
party who makes the return
/. w. HAYNE, Attorncy-Gcncral.