Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1861-04-04
CIRCULAR TO TAX COLLECTORS
OFFICE OF THE OBSERVATION-DISCLOSURES !
CHARLESTON, s. c., March 25 1851.
VARIOUS interrogatori.s addressed

CHARLESTON, s. G., March %, 1851.
VARIOUS interrogatOri.s addressed
to this Department In relation to Taxes levied by
Act 1861, having been referred to tho General,
the following communication received In reply. In
constituting the Act Tax Collectors throughout the State
will be govenedby the opinion of the as
published herewith. Attention Is also called to the Add
tional Directions" appended hereto:
OFFICE OF THE ATTORNEY GENERAL,
To ". J. Laval, Esq., Acting Comptroller General:
SIR Your note OF the st, received yesterday proposes
some questions in regard to which find It difficult to come
to any satisfactory conclusion Much, after ALL In the mat
ter Of tax reurns depends the discretion and conscience
of the Taxpayer.
l. .Salaries" apply, think, to fixed amounts received
annually, shorter periods for service, other than me-
NAL or merely manual We speak Of the "pases" OF
Coachmen and Dchers although engaged by the year, and
paid quartey and Of the 'saarie Of Public Officer,
Clerk Schoolmaster Oversees generally receive toages
but when overooks, perhaps, three or four panta
tons and receives several thousand dollars, the cnmpensa
ton would rise the dignity of snlay would take an
Overseer's return either way he CHOKE to make IT, All
compensation for work coming under the hend of salary
would be "rages." Salaries are taxnble however SMALL
and for the whole amount Wages are taxable only when
they exceed $500 year, and then, In my opinion, only on
the that amount Both salary and wages are
compensation for the taxpayers orn services.
The salaries Of fiscal officers are not eremp from tax
nor the salaries of any other officers than those OF the Army
and Navy.
g. Wages journeymen mechanics, think, are exempt
under the exception you reterto.
~
its widest sense come under the head f"wages or might
be embraced under the head of 'empoyment." The Leg
isatue that all PERSONS not specially excepted should
contribute something from their earnings and public officers
are specially included Though not In the ordinary sense,
salary, think that Tax Collectors incomes would be most
returned under that head.
WHETHER MERCHANDISE OR OTHERWISE, if on
TIME or BEARING INTEREST, would, think be liable
to taxnon moneys ut interest Notes given for mer
chandse usually have the Interest incorporated In the n
mount, and this should consider eSempting them, and
not an evasion; the law is intended for IN which the
paper Is In some sort an Investment.
g. Funds not reduced to possession and from which
present income Is derived, not within the provisions
of the Act and such Is the situation generally of amounts
In the hands of Masters and Commissioners The persons
whom shall be ultimately decided that these funds be-
long not liable To tax, and the Masters and Commits
sOners certainly not liable.
I. Professional income consider rs the amount which
the professional receives after the expenses neccsssar
ly incident the exercise of his profession have been de-
ducted Whether expense may be considered as neccs-
sarly incident must In great degree depend on the views
of the party who makes the return. |. w. HAYNE.
Attorney General.