Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1861-04-06

/. II ! IL. D r
" ARlOuS interrogatorcs addressed 10 this De-
partment in reiationto the Taxes levied by
ACT 1861, having been referred to th: sA,tor.lev-
aencr@l the following Communication was received
~ repy. Ia consulting the Act, Tax Collectors
throughout the State win be govern ad by tha opn.
ION OF The Attorncy-Genornl, rs published ncrewit,
Attention is also called to the .additionnl dircc-
ton appended hereto
OEficn or rnG ATTorNEY. GENERAL.
m w March 25 1861.
eral; Sir--Iour note of the 18th, received YES
tordty proposes some questions i. regard to which
hnu IL dihcuit to come 10 any satisfactory con-
sclusion. Much, after ALL in tic matter of fax rc
turns, depends the discretion and coas,ie,cc Of
tho tax payer
l.. "Saiarics" apply, think, to fixed amounts
received annually, or at shorter periods for servo
ces, other than menial or merely manual Wo
speak of the " cages" of Coaclmen and Ditcbcrs
although engaged by the year, and paid quarterly
amt of the salaries oi public officer n clerk or
schoolmastcr. Ovcrscels generally receive ,caocs
but when man ovGrlooxs. perhaps three or tnur
plantations, omlreccives several thousand dollars
the compensation would rise to the dignity of n
salary. | w9Ml tite mn overseer's return either
way ms hc chose to- mike All compensation for
work not coming 'u,lrr the head OF salary wou,l
be gdges" Silaries are taxable, howeycr small
an tor tic whoto .aiUuut. Wages .gs ;ay;,l,lr -
~ whcn they exceed 500 year, and then in tnv
opinion, only on the eEce&s over that amount BotL
silnry and wages ntc co.ipei,s,;is;; for thr NV
payers services.
3 The salaries OK iSctl are nat erea,ut.
from tax, nor the salaries of any other officers than,
those of Army and Navy.
D. wages OF Jonrneyme" mechanics think arc,
exempt, under the exception Ou refer to.
\. tax collectors commissions, if not snlorv
would ints widest sense come un,lcr the head of
wages" or might be embraced under the head
of employment" The Legislature meant tbnt MI
persons not specially excepted, should contribute
something from their earnings; and pu6ifc ofe, r.
are specially included. Though not in the oriin,,
ry sense salary, think that tax collectors incomes
would be most appropriately returned under that
head. ""'
o. Notes and obligations given for Dyoptyiy sojd
rh"her 'acrchaalisc or oMrr,cisc, if Oh t;,ac AMI
ocdr'"J interest, would, think, be liable to taxa
uon' nS moneys Mt interest. Notes given for mcr.
chaniizc usually have the interest incorporated in
the amount, and this should consider MS cxcmnt
ing thcm mud not an evasion; the law is intended
Tor cases IN which the paper is in some sort an IN.
reSfD,cHt.
D. Funds not reduced to ossession and from,
which no present income is derived are not within,
Tue provisions of the Act, and such il tho situation
generally of amounts in the hands of masters and
c9m'n'sSlonor9. The persons to whom it shall be
ultimately decided that these funds belong nre not
liable to n tax, and the masters and commissioners
are certainly not liable.
| Z. Professional income | consider "a the nmonnt
which the professional man receives after the cx
penscs necessarily incident to the exercise of his
profession have been deducted Whether an ex .
| rcnsc may be considered as necessarily incident
must in great degree depend OH the views of the
party who makes the return
|. w. HAINE, Attorney, General
ADDITIONAL DIRECTIONS TO TAN GoLLECToRs
Returns of "moncys loaned" aud moneys nj
interest," investments in stocks and bonds Sc
arc to be made with reference to the year endinr
| 3ist Deccmbcr TO- aud nmst be for The "prin
| cipn so invest, l..
The exemption of the " bonds and stocks of THIS
olate trom The tax OF 10 cents per S on OH .'mon
eys invested in stocks" &c, refers exclusively tu
the bonds aud stocks " issued BY" the State of
South Carolina.
Investments in the stocks only &c the Banks and
iallload Companies OF this State are EXEMPT from
I tag the bonds of such Ranks and Companies are
not included in this exception
In the case of slaves lands sold on lst Octo-
hcr The setter and not the purchaser is liable for
| the TEX; tue law does not consider fractions of n
| day. " "
Returns Of dogs kept by slaves and free persons
OF c"or must be made with reference to st Octo-
bcr $50; these returns are not subject to the
! local o. police assessments, st.
Eethrns alreaiy received. Which have not been
ma'e in conformity with The law ns above con
Stried an explained, should be amended.
April ). 1861 85
Military N017,iDotio,,e