The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1861-04-17
Circular to T'a.x Solicitors
OFFICE OF THE CoMPTRoLLER-G GENSsAL
CHARLESTON, S. c., March %, lSoh>

various lnlclrOEaICFlSS "
men in relation to Taxes levied by Act 1861, hav-
ing been referred TO the Attorney General the fol-
lowing communication was received in reply. In
constituting the Act, Tax Collectors throughout the
Stale will be governed by the opinion Of the lttor-
General, as published herewith. Attention is
also called 10 the Additional Directions ap-
pended hereto:
OFFICE or THE ATTORNEY GENERAL,
March %, 1861. :
70 ". j. Laeul, Esq, ac';ag Comptro'icr General ::
SIR: Your noe Of the 18th, received yesterday,
proposes some questions in regard to which find
it difficult to come Ia any satisfactory conclusion
Much, after all. in the matter of tax returns, de-
pends the discretion e:d co,sgcielcc Of the tax
payer.
/. Salaries = apply, hink. to fixed amounts
received annually. at shc.ior periods, for SER
vices other than mcnial or nhrcv inanral We
sneak of the ,rages ;" OF Ccac!h.en and Ditclcrs.
although engaged by The year. an paid auaricrv:
and of The .soiarjcy Of Public i;Eiccr. Clerk
or Schoohnaster 0vcrseers generals. receive uu-
Ges but. when II man oycrooks, pcri;ps .hrcc or
four plantations. and receives scverh. thousand
dollars. the compensation would IIse TO dignity
of a salary. | would take an Uycrsccr, rclurn
either way as he chose to make it. III on.pcn-
saton for work not coming under the head fsala-
~ would be rGGes.' Salaries axe ta%ahle,liow-
ever small. aud for the whole amount Wage are
taxable when they exceed $3.50 & ycar ana t'n.
in my opinion. only on The c9ecss over that amou.
Both salary and WAGES are compensation for th,
taxpayers o,rn services.
. The salaries of fiscal officers are mol erenptcd
from ax nor the salaries OF any other officers than
those of the Army OF Navy.
3. Wages of journevmcn mechanics. think, are
exempt. under The exception yor refer ;o
:. T.N (,,iln.tc;s II moi salary,
would in It's wdest sense. conio undo" tlc head OF
"waec..- or Nigh! he embraced under the head OF
cmp!oyncnt The Legislature meant HAT all
persons not specially cxcenird, should contribute
something from ;heir earnings: and l.GbIic officers
arc sncc;a!iy included IAoaah rot. III ilc oTetin-
airy sense, salary, | think tia, Tax Collectors in
comes would be most appropriately returned u'i'!er
,hai head
5. Noes anl Obligations aivea for PROPERTY
SOLD, WHETHER NlEECiiANnl>t OR OTHER
WISE. If ON TIME or BEARING INTEREST.
wonll think. he liable 10 taxation. - moneys at
interest Notes given for merchandise usually
have the interest incorporated il The amount. and
this Should consider ~ cxcnptns them and not
an evasion: tie law is intended or cases i'll w,eh
the paper is III some SORT an investment.
&. Funds not reduced TO possession. and 1Gori
which TO prcscr, income j. derived. are not within
The provisions q, the !c, and 5nch is ic situation
gep4ally o: amoupi, in the hands Z: Masters and
+ aissioners. Thc persons - wo'; il shall he
aicly decided that these inis bc,rg are not
10 tax. and The Masters and Cu::iiniss!vn-
" certainly not liable
Professional income consider as the amount
h the pror.s,oaa mrn rcc,iyr~ after tie cx-
rs necessarily ;neicn; lo-i,e exercise OF his
.ssicn have been de',ucicd.-> VI heihcr an ex-
k may he considered necessarily incident.
in Il great degree depend On ;!lc views Of Tic
!. who makes the reIIrG..
/. VI. JAYNE, .itorncy -Ge''.ral.