Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-06-19

sales and real estate sent In nv Chem nuI
: % paid tor at the usual rates ~ 7i7I1J
a Advertisements not accompanied with vyr tie
viii be inserted until forbid and charge
Notloes Sor Political MeetnEs to be charged in al
d II cases at full rates. Z, f -, - - -.
4aEEiageF NetieesOf Funeral, and .apnOnoement
=. ~ .n99a o. cents each. nony1l-'69
: 10 Assessors Notice.
!, IHE ASSESSOR ofthe First Collection District
slSst5is e. TepIf Ice that TIE Assistant
aasess the Income Tax fOrsthe yesr Is8S the saiG
iax to 6e based on tn Income of 1862 The fUlIow.
ing de istnns In relation to the assessment othu In.
come Tax have bten Issued by tho Commissioner Of
Internal Revenue: ts.- ~ :
Il ;jkaehpsrsOu ilt bsFeqaEed to Estura his total
Income, 20 far cifying the sources from which Il
s derived, az 70 enable the Assistant Assessor to
decide what 'deddctfons shall be made therefrom
The Incomet4X must be assessed and paid In the
district inwhich the assessed person resides. The
place where person votes, or Is entitled to vote is
deemed his residence. Wheusnotl a voter the nIace
WheFe tax on personal property is paid is held to be
the place of residences. saIifrf - =,
In cases Of limited partnerships, formed with the
Sonuition that no dtVdsn or division of profits shall
be made until the xPiraton Of the partnership each
emperor such firm will be required to return his
share OF profits arising frola buc buBuess for the
year 1861 as had they Sc desired, division Of The
4 profits could have been MADE - RF'i ilGT
Gains Or prcHts Ttalized from the sails of propsrty
9HIlnB !he year S6ds, whChprOpeTty puI CHASED
before the Excise LawWsnt intn effect, should be re-
turned siucome Tor tn year 1867 lII7t n
me executors admit lot rALOrS of the estates of
peF ons, who died IN the year 1862 should make re-.
turn OF lhe ineamen hereof for the year 1852.
~ morchas stur return of income should cover the
bpainess Ut tho year 1862 ding prsyiOus veHTS
onSoil. cted accOuntS must be estimated
FnSstcians and lawy should include actual re-
ceGS tOrserVIceS rendered in 1862 together with an
estimate OF unrealiEed or contingent income due 10
6ivfdends and interest nsy.bla a. 1870 .hon,, ,
| declared. I. -. - :, q"
Dividends derived from gas stock are taxable as in
! come. - 1-l-5I7 -
Income derived from coal mines must be returned.
although tax has been previously p4il on the coal
produced. No deuu ton be mnIs BECAUSE Of the
diminIshed value. actual d. oftle coal yein
or bed By the process Of mining. Rent derived from
Premiums paid for life insurance shall not be al
lowed hs deduction in statement OF income,
Pensions received from the United state Govern.
ment must be returned with other ineUns sulecb 10
! taxation-
Old debts, formerly considered hopelessIy lost but
patd within the me Covered by the return Of in-
GOMEZ shoud- be includued In this statement. n
Debts cohsiderel h6elessIy IN the 31nt of De-
cen0er, 1867, and due TO the busness of toe Year
1852 may be deducted from the profits Of bnsiiess
II an0ssqus ntly PAID they must be included in the
\ return fur the year In which paid. Ff-5i
IG order 70 give The prOYis0t the 23bt
/ tax on that portion OF incoe derved from TInitei
States securities it is drecte that when Income
derived partly from these aud partly fro II other
shall be deducted, ns far as possible from that pOr
tion efincone derived from other sources, and sub
ject to three per cent. tax. i3'.
4 No deduction eau be allowed from the taxable In
come Of nle chant for compensation paid for the
| services of a mihor son. --,7i ? - .s. -rG-
farmer, when making return Of the total amount
of his 'iarIn produce shall aloa ed to deduct
therefron the subsistence of horss mules oxen and
cattle used exclusively IN the carrying Of said
farm. The term "farm produce is Construed to in-
cude all productions Of farm, Of what nature
The account of stock sold by a farmer since De.
cember 31st 1852 should NOT be included In the pre-
sent assessment, but the profit realize thereby must
be account d for IN his next years return. Where
he has inc Uded in hIs return produce raised by him
and fed in whole or Part to Stock snbs sod
and selling of said stock. Where he has not iuclud-
ed the produce SO fed he must RETURN prUfts the
difference between the value said st ck the SIs
4 OF December, 1885, and the amount realized tor
y. them. el.fg.rs 81 .zs t..-..=7H4
Fertilizers purchased by farmers to maintain their
land in present productive condition, will be consid
cred as ''repatrsi in estimating income. ftT3
Interest should be considered as income only when
paid, unless II is cuectAble and remains unpaid by
the consent or agreement Of the creditor.
Il Losses Incurred in the prosecution ofbusiness are
r Offset to gains derived from business, but not
from those portions of income derived from fixed
vessments, such as bonds mortgages, rents, and the
like @ n. .5.5g.ls ia y. HH l5is
when destroyed by fire, be restored, az the
pense Of those profits to the condition when destroy
ceiyed and amount expended in nreotorstion will be
allowed. 1 g5aIaa H. dHt.l f -.
The increased value glvcn a new building by per
nanent improvements will be charged to capital
not income. ~. ,f ,s- 3tty 7f.s -E4aal
II The contingent fund Of manufacturing corpora,
tions made during the year 1864, and not dstrib
1red should not be returned as part of the incoe o
: tns .R stoek n9.aeTs .,L. ~ q. !,
: unustEIOuLe1 ol FPoEAtlop' ulRdt
a PtT fi - ~ Ss, aos1 IN te - SUt ~ .
S tga 70 on t ,o oE Tt
os e su e Ius VI. tn9 st9cn
h9l9ss, noL steoa1 tes COZ p9Fau9n pc required =
sc,ia "5 81 M ~ tS ss as
y 3VTSs TtI =, ~ n, tAS!e Law: .
bic inetuttons in the hands Of trustees Others,
: not subject to income tax. 3 ri s9l75s-75
a When a person boards, and rents room or rooms
vi ~ te. ~ ~ lle y. oa y
tE0tA t1 'liss"s % llSotHe " TAX
I5ssss s.sns5 IN bns,ss,, ,.ircs
rE 1seS iI - ., -, D4.s. ,Ik % -
81 1853 StA 4"S" A' AZ
S.t4 a., tSI 49, .S,,t.:I ,...d a., h,.,. ~ -.
S1 s 'set IN business n'e @
SuSSSst N.Y. y tSs ny "a; a., : z ,..
- P 81 g aI ~ utS ~ " W
f ST - v
feestets sSe I,ot reoured TO return their i saeie