The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1861-04-10
;ircular to Tax Collectors.

)yrlCE OF THE CoMPrRoLLKR-GENERAL
Charleston, s. c., march %, 1861.
Vssious interrogatories addressed 10 this
par,ment in relation to Taxes levied BY
t186l, having been referred to the At.
pey General, the following communica-
was received in reply. In constituting
Act Tax Collectors throughout the
will be governed by the opinion of
fhtlorney General, as published here.
"a Attention ia also called 10 the "Ad.
idnal Directions" appended hereto:
fFIcE OF THE ATToRNEY-GENERAL,
March %, 1861. {
W. j. Ldral, Esq, Acting Comptroller
General
SR Your note of the 18th, received
hcrday, proposes some questions in re-
\ 10 which find it difficult to come to
Esatistactory conclusion. Much, after
.3n the matter Of lax returns, depends on
ihiscre tion aud conscience of the tax.
Dr..
q Salaries" apply, think, to fixed a.
,nn,s received annually, or at shorter Pc
u, for services, other than menial or
fly manual. We speak Of the "pdges"
9oachmen and Ditchers, although en-.
ID by the year, and paid quarterly and
DE salaries" Of Public Otficer,a Clerk
Echooim"ster. Overseers generally re-
r. toases but, when :. man overlooks,
haps, ihree or four plantations, and re-
rs several tho usand dollars, the com.
,saion would rise to the dignity of a
Try. ! would take an Overseer's return
Her way as lie chose to make It, All
6pensation for work not coming under
shead OF salary would be "wages." Sal
b are taxable, however small, and for
whole amount. Wages are taxable on
~ hen they exceed $500 u year, aud
kh, in my opinion, only on the ercess
er that amount. Both SALARY aud wages
.ccmpensalion for the tax payers o,cn
fsices.
j The salaries OF fiscal officers are moi
tb,pi from tax, nor tho salaries of any
Etr officers thuu those Of the Army ana
h..
a Wages Of journeymen mechanics, |
i6k, nre exempt under the exception you
fer to.
n a Tax Collectors commissions, if not
,Sry, would, in its widest sense, come 6n-
Z the head Of wages or might be eui
d ed under the head Of "employmenL"-
ID. Lrgis .ature meant that all persons,
4 specially excepted, should contribute
bethiDg from their earnings and public
tecrs are specially included. though
it, the ordinary sense, salary, think
q Tax Collectors incomes would be
NJ appropriately returned under that
4 Notes and obligations given for PRO.
EIY SOLD, WIitTHER MERCIIAN.
r. Ok OlhERWi If ON TINE
BEARING INTEREST, would, think,
liable to taxation, as moneys at interest
IS given Tor mercharsdise usually have
b. terest incorporated in the amount,
\ Ills | should consider rs exemptin,
ard not AL evasion {; the law is inten.
4 FIR cases in which the paper Is 10 some
n au investment
@ Funds no, reduced to possession, and
D. which no present inceme is derived.
rinot within the provisions Of the Act
Il such is the situation generally o
,aInts in the hands of Masters and Com.
ssiuners. The persons TO whom it shall
Ultimately decided that these funds be.
X are not liable 10 a tax, and tho Masters
Commissioners are certainly not liable
+ Professional income ] consider rs the
(uIut which the professional man receives
rr tie expenses necessary incident to
exercise OF his profession have been
fiuctcd. Whether nm expense may be
bsidered as necessarily incident must In
kr"nt degree depend on tho views OF the
} ~ who makes the return.
]. w. HAYNE,