Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-07-25
ASSESSORS Notice.

Il Virginia, would give TO Ice that the As-istat
ASSESSOR Of Ghis district will PrOessd lnu edatoly
A%se-s the Income Tax f,r the year 1s6S. the sal
tax 70 be based on th income of 1859. The f-lloN
Ing de i-9ns in rrAloa 10 the as-essment OF the Ia
Internal Reve1ue:T UHf- Ttr-THr rl ETa a
Each psrson will re required to return his tots
income ~ ftrEp erfying the sources from Whirh /
is derived, 70 eHaJls the assistant Assessor q
decide what deductions th I'll be made thertfr
The income az must be assessed and pAII in IN
district in which the assessed persOn resides. 1h'
place WheTe person votes. - entitled TO vote,
| deemed his residence. Whrn nos voter, the pIae,
where tax on Pers1nA property is paid is held to b
In cases Of limited PArtnephiPs formed With the
condition that dividend division Of prOdts shl
be made until the u the PsrtnershIp, each
ember OF sHeh hru viii be rrliiTed return hI'
share Of proHts aTislng frOlA suh BUSINESS fr the
ise2 & ss .s hss ih-y y ss ssed i'-On OF tbs
Dams Or pr, realized from the sale Of property
during tbs sar Bd2. which property PuIehas. d
before the E1eiss Law into eject, should
turned ~ income tor III year 1863. --...,. -.
The executors admII istraIurs Of the estates OF
per onS, who died in the ear 1867 should make
turn of the income thereof for the year 1859.
meIcha ts return Of incomg sil0uid cover the
business 4 the year 1861, eHcIu ling previous years
UncUlI cted .ccOunts must be ssIimAIsd s
PhJ sicAus ana laWy eTs should include actual
ceipts f1i services rendered IN 1862 tUezheF with
estimate OF uurealiLeI or contingsnG income due
Dividends aud interest pas able in 1852 shouId be
TstGrned As Income for that JeAr, NJ mattsr When
Dividends derived from gas stock are taxable as in
come. H. -E 4a
Income derived from coal mines must be returned,
although tax has been previously paid on the coal
IIrOducs d. No dedu ton be becAuso Of the
dImushed value actual suppOs. d. OF the eOal vein
" bed, b. the process Of mining. ksnt derived from
co A mines Is iucoms. o. . -4 ff---4- .-
PrsinlumS paid for life Insurance shall not be al
wed u deduction IN Htrment Of ItlcUms. q
Pensions reseI' ed from the United state, Govern
ment must be returned with other incoahs sutject
taxation. -.-- -a. .--.-sr=.-.-.0-.. -.
paid within the me c,.Vsred by the return OF tEI-
come, .hUu be includu-d IN this StAtemsDt. .
Debts cJnsiders h0pelessly lost the 3lst Of De-
cemLsr, 1863, and due the business Of tae year
l-62 may be deducted from the profits Of bushes,
Il sub'equ ntIy nd, they must be included in the
return for the year in which paid
In order give futl effect q The proVisO TO the 9lst
section Of tile act Of Juiy lst 1861, respecting the
Ates sscurites il Is direct. that when in9r u
derived PATTY from these aud partly frO Al Other
sources, the $6O1 Rnd other allowances made b i4W
sla be deducted - tar a. POssi lie, iTOn that POr
tiOu Of income derived rOnl other sources, and
ject 70 thi &c per cent tax .. f...
No deduction ca be allowed from the taxable In
come Of = me chant for compensation pad Tor the
services of n mihor son.
A farmer wIlsu making return ofths total amount
Of his 'fArm produce, shall HllO cd TO deduct
thsrsfrOu the subsistence Of hOrs mules oxeu aud
cattle used exclusiVely the carrying On Of said
arm. The term farm prOdues ts construed TO In
clu 70 all productions Of farm, OF what nature or
kind sOsver.
The count OF stock sold by q farmer since De.
,ebeC 31st, 1869, should included in the urs
sent assessment, but the Proft roazt HEREBY must
be account d tor IN his years return, Whsrv |
has ilIe uded in his return produce raised by him,
and fed in whole to SO X snbs squsnLlY Sold
he NUT account for gain realized by the feeding
md selling OF said stock Where he has ihclud
~ the produce led, he return, as prUhts the
ifeTsLce between the value said st ek on ii Sist
q December, 1861, ani the amount redi1od iOr !
sneII.. ItJsvus TOduetIve condition Will bo eOnsid-
,red As ''rsPairs'ih in tsIinIsting iueOme.
Interest ahOnld be Considered ~ income only when
paid unless it Is Gu lectaJle and remains unpaid by
he consent or 4sreeHeut Of he creditor
- 1Hna UtFrnan
r Offset to lAius derived from business, but not
rom tIIUse Income derived from fixed
.estnents, such bonds, mortgages, rents, and ts
Property used in business and furnishing profits,
when destroyed b. IRE, may be TestOTed At the az.
OF thUss profits 70 the condition when destroy
5 II insured, the difference bets Insurance re-
rived aud amount expended in restoration viii Po
4 he increased value ven q new building by per
nAnent improvements will 10 charged TO capital
! TINS contingent fund Of manufacturing corpora.
IUus made up during the year 1861 aud lot distTIb
ard, should be returned part Of the income Of
The nn,iistfibutsd earnings Of corporation, made
1reVI us 10 september lst 1859, whether the eUrpO
ration is rtqu red 70 pay tax on dViden"s or not,
Ould be considered A. the income Of the st eE-
nOldeTs, nor should Ihr cJrPorauJn be required TO
make return Of HId reserved rarLi g Hs ,rust -,
ludsr section 80 OF the Excise Law.
Ihe ncoue Of literary scisnIIhc other eharita-
1la Institutions Ia the nds OF trustees VI others
MT 4ubi ect to income tax
the reut the eO lieu Of reut Of hOu-a should be
iedueted from the amsunt Of Income su0JOct u tax
alton E.it. p ~
osses sustained in busiLess since December Let,
1859 Will sn.sr Into the Income stient iVr
Interest on borrowed capital used in business nay
be deducted from iBcOme-
II . plan er return. a his farm pEoduets he will
5e allowed deeHet the actual expense u subsrst
lhE clOthiIB his SiaVss -e tE. 7s
IrRAtstB are not required to return their glcies
- inSOme here il special tax legaeies q per
sOnAl properly la ssctIOuI Itls-
This income TAX s assezgsd upon I've aetualineouae
NJ indlrldaa >. Firms, such. viii lot make re-
he pl offs ofa usacturer from his businOss are
MT exempt frOm income TAX, IN SonselIsnee ot hls
h wing pad excl tsX iposed 0y Jaw upon ar
tIeIss niAnufnctrred b him
As bri tEe uxprra. telegraph steam and ffrTyboat
cnipanIas corporations HIe not authorized D. lax
10 VItirO aud pa 10 Government Huy taA upon in
Itf.yt lId II iSii- declared b. them, all Income
Of indiyidua derived from EhssV srees - Liable to
Toe tax -r -.r. = -. Loo F..
pror ~ reptenlbsr 1st, iS62 aud uPO sli sa lee Oi
n GERS or y y menJs tine civil military
naval or OH service VI the United stHIes fs ser
Vice rend. red prior 10 ssd da such dividends
proportion u salaries were not Su1Jeet u dedGe-
All pers US tegiecting or refusing to make return
u income except In eA-e Il sickBsss, are brought
githih the ., natirs sseEib by the 1ith srctloo
u he act Of July lgt iso Viz; a. ad tion o oO pei
cent. the amount RserTttBed by the Assstant As
sessor, upon such Information asp can Oblain and
penalty $lE 70 be recovered tSr thS United States
with Gusts OI suit. .L-.fEz u -ELE I9l
sors on hicb to make the returns the Outsie Of
which 4 eOnvsuisDG detailed tatsmsnt Of s0uIees
u iucOme. ThOse returns must be HlHds % the A.
sistant AseasOrs within ten daJs from he tins they
.LiOtinsd. r-flf ii-foL JOHN PAkKIN o.
/ T-s-f s- -r73a Assessor Let cOl. Dist. Va. y