The Abingdon Virginian. [volume] (Abingdon [Va.]) 1849-1883, 1863-08-21

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tax upon sales always saving and excepting n
days or less is the lesser privilege, and is mers
J ed in the greater where regular distiller dis
tils fruit; therefore regular distiler registere
as such has to pay no additional tax for the ~
vilege of distillng fruit, but he may, on the cor
strary, under his registration, dis.ill fruit J
anything else, and tie spirit derived therefro,
!, when sold is subject to the 20 per cent. on !,
value Just like other spirits. But those VIII
only still fruit from ninety days Or less paw o.
: ly $50 specific tax, for the time SO engaged INC
to exceed ninety days. and 80 cents per gallo
for the first ten gallons, and So per gallon On .
spirits distilled beyond that quantity.
DWELLING HOUSES, &C.-Every person owl
ing dwelling houses Sr building lots in city
town or village, if not actually rented to anoth
Ter, whether occupied by himself or not, will b
required to pay an income tax upon the est
mated annual rent. This does not apply to In,
cultivated lands in the country. Tie Act doe
not tax the estimated rent of lands not cultiyat
led, or dwellings or other buildings not in q CITY
town or village.
EATING HousEs.--H a stewards hall. o,
boarding house, for pupils Of a school, belongs
to and inares to the sole use and profit of the
school, it forms part of the income Of the
school, and is not taxable as an eating house,
If the principal Of a school, not being the pro-
prietor, but receiving stated salary, keeps a
boarding house for pupils on his pwn account,
six or more boarding with him, then he is deem
ed to be the keeper Of an eating house, and tax
ed according to the class of the house, to be de-
tefmined by the amount Of estimated or actual
annual rent
GAMBLING HOUSES. --The incomes and profits
Of gambling houses not being exempted by the
Act, are subject to the tax. This does not le-
gaiize or license gambling. If , tax payer
holds, on the first of July, sum Of money, he
is bound to return the amount, andpay thereon
tax Of one per cent. The law does not inquire
how he came to possess it, whetherby lawful or
unlawful practices. He may have stolen it, yet
the receipts by the Government Of o tax there
on would not leyalise the theft.
+ INCoNE.-Persons returning income, should
return income and profits derived from every in
yestment OF labor, skill, property or money, and
the income and profits derived from dRy source
schatever, except salaries. The interest on Con-
federAte bonds is an income derivedfr the in
vestment of money and therefore is taxable
80 is the interest on interest bearing Treasury
notes. Income from all sources, With the ex.
ceptlons specified in the tax act, should be re-
turned to the assessor. When licint stock
company or corporation reserves the portion Of
their annual earnings set apart as dividend and
reserved fund. and pays the same to the collec-
tor, as required by article Sec Tax act. then
the dividend paid to the stockholder shall not
be estimated as apart Of his income for the purs
pose OF taxation. Interest bearing Treasury
notes being currency, are taxed one per cent. by
seC. Il inclr1inr fho Sp<ococ+ II:
income. sFs
Income and moneys of schools, colleges. &c.
are exempt: if the teacher is proprietor. the
income and moneys derived by hin from the
school are exempt. But if he is not the pro-
prietor, but employed at salary, lis salary is
not exempt if above 81, 900 per annum.
LIouoRs sold by commission merchants for
others pay the same tax as other goods. But
regular wholesale or retail dealers are prohibits
ID from selling liquors, under their registration
IS such; and if they sell liquors, will have to do
. under separate registry, paying the tax of
i've or ten per cent. as the case may be.
MANUFACTURERS of saddlery, harness. &c..
md dealers in same. selling artillery harness to
he Government, decided to be wholesale dealers.
md liable to registry and taxed as such.
Manufacturers of all goods, wares. and mer-
handize. whether Of foreign or domestic man
.facture, are liable to q tax of n per centum on
heir sales. Therefore, nails, candles. cotton |
nd woollen goods, cotton yarns, -four, shoes. /
'oots, hats, clothing, and other articles Of do /
nestle manufacture are subject to the tax, whe-
her sold by the manufacturers themselves or
heir agents.
Manufacturers Of firearms for the Govern
1ent, who sell to it uuder contract. are deemed
Wholesale merchants or dealers under the act.
nd taxed accordingly. The income derived,
rom the manufacturing business is also tnxedi|
y sec. 5, Tax Act.
MERCHANTS CuMMIss1oN. Par. Is. sec.
az Act, only exempts the sales of agricultural
roducts, when sold by commission merchants
u the producers themselves. The sales Of ne
roes. whether sold for the persons who have
Msed them, or others, are not exempt.
NAVAL STOREs, salt, wines, and all the other
rtlcles enumerated in section |, and agricultu-
Y products Of the growth of any year proceed
g the year 1868, and not necessary for. family
assumption for the unexpired portion of the
sar, subject to tax of s per cent. lis i'm
aterlal IN whose hands they are found on LIST
lly; the person then holding, possessing or
ntrollng them, is bound to return and paw the
< on them s
UFFIcERs.-Under seth Section Of the Assess
ent Act, no person is eligible to any of the .
lces enumerated in the Act under the age Of
rly, unless he comes within one or the other
the two classes Of persons named in the lat
part OF the Section. Persons under the age
Iortys who have furnished substitutes, and
10 nave not been disabled in the military SER
,e, or declared unfit for military duty by the
oper board, are not eligible. Neither is any .
rSon under the age named elirible unless he /.
within one or the other Of the exceptions.
PRoDUcE.-The proceeds Of the sale Of pro-
ce consigned by the producer to commission :
'rchants, and sold for account Of the producer
not taxed.