The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1861-04-25

ment in relation to Taxes levied by Act 1851 hav-
ing been referred to the AttorneyGcncral. the fol-
lowing communication was received in reply In
constituting the Act Tax Collectors throughout the
ney- General as published herewith. Attention is
also called to the additional Directions ap-
pended hereto:
OFFICE OF THE ATTORNEY GENERAL,
March -, 1861.
To w. j. Lcual, Esq, 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
Much after all, in the matter of tax returns, de-
pends on the discretion and conscience OF the tax
payer
/. "Saldries" apply, think, to fixed amounts
received annually, or at shorter periods, for ser
vices. other than menial or merely manual. We
speak of the ,rogcs" of Coachmcn and Ditchers
although engaged by the year. and paid quarterly;
and Of the "Salarcs" " of Public Officer, Clerk
or Schoolmaster. 0versecrs generally receive ard-
ges but, when man overlooks, perhaps, three or
four plantations, and receives several thousand
dollars, the compensation would rise to the dignity
of salary. / would take an Ovcrsecrs return
either way as lie chose to make it. All compen-
sation for work not coming under the head OF sala-
ry would be ,cages' Salaries arc taxable, how
taxable when they exceed $500 year, and then,
in my opinion, only on the over that amount
Both salary and wages are compensation for the
Taxpayers oscn services.
. The salaries of fiscal officers arc not exempted
from tax nor tho salaries of any other officers than
those of the Army or Navy
3. Wages Of fjourneymen mechanics Think arc
exempt, under the exception you refer to.
4. \ Tax Collectors commissions if not salary,
,f.,,- nOu1 lpnl
s'wagcs.' or might be embraced under the head Of
employment" The Legislature meant that all
persons not specially excepted, should contribute
something from their earnings; and public officers
arc specially included. Though not. in the ordin-
airy sense, salary think .hat Tax Collectors in
comes would be most appropriately returned under
that head.
5. Notes and obligations given for PROPERTY
SOLD, WHETHER MERCHANDISE OR OTHER
WISE if on TIME or BEARING INTEREST,
woull think. be liable 10 taxation. rs moneys at
interest. Notes given for merchandise usually
have The interest incorporated in the amount and
this should consider excmDting thcm and not
an evasion The law is intended for cases in which
the paper is in some sort an investment.
G. Funds not reduced to possession. and from
which no present income is derived. are not within
the provisions Of the Act, and such is the situation
generally of amounts in the hands of Masters and
Commissioners. The persons 10 whom it shall be
ultimately decided that these funds belong arc not
liable 10 Il tax and the Masters and Commission
ers arc certainly not liable.
:. Professional income consider as tho amount
which the professional mau receives after the cx-
pcnses necessarily incident to the exercise of his
profession have been deducted. Whether an cx-
pcnsc may be considered as necessarily incident,
must in great degree depend Oh the views Of The
party who makes the rciurn
l. W. HAlNE. Attorney