Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-06-12
Assessors Notice.

Assessors Notice.
4 TirBinias Eo1l4 gre Eattos that us A1.ista1t
AssoEB a fhis U1StEiet IN pEIeed iE11ssatsfT %
A1sss ne IBe0Ds lax E1r tbs ys1y 1SE5. The EHid
tGE . be bassd q tbs iHeoae a 1S12 M EaliOB-
ing - fsa1s in rEaatz0a 70 tie aEas1f e thS L.
eosss Tax hGTe bssa tsscsd bgst&e CoAEaisto0sE q
intsEn1l RsTEsSe:
tnpo1os, - fEC ssEtytag E1s GJEEneS fruD Whirh II
Z derfTed, % eua54s de ABlislAnE Assaaaor TO
dscSde uEss9 6adGetfons slsII be zsAde thereErua.
HE te0a8s TAX EIust bs aE8es8sd a1d r-aSd n tbs
district Ia Uhtch ths a8ssssd peEBo1 reGi6aa- Tks
2Aee 9eEs psrs0a Tots4 q y sarittsd o E0tes b
dssAs4 his reEIdsoeE- Tkss aot = EOtsE, The place
IsFe tAE PersonsI Property + patd IL hsId 70 Be
the plGee q TeEAEnrE.
II easss q limited EArfnerEhins E,rr,si viii tie
b HAAe uHt1 erpfrattoa q EhS Eust.e-zff eaeA
e1lbeE Of a1eh GEa VIII be required 70 EstRFa Ma
share q pEoans 4ristEg finn sd bo1ne1, SG tks
yeaE 1S4 - had they g DARED dITisioa q he
PrOtf4S eeaId hSys bsso DS6a.
GatnS erPrOdts rallied from tbs Hals q properly
beEEs he EKeiss Law vent Into eject should b re-
turned - fsoons fsr the year l5aZ
The exsc1t0r5 Or sdmtnistE14SrT d fhs Estates Of
Per'on4, Who died IN :hs 3ssr lBsz sboaId make 70
turn Of the ineOus fhsreoFf or the year 1861
Anerehagtis return q income GhOuid e0Tsr the
UDcolseted accounts nInSt be estimated.
RhyEelans 4nA lAgyEFB E50lId inelnds actual re-
zt7ftnte q nnresl1s1 q Contingent income due to
Di1ide6dt ADD interest payable ia 1soz should Be
Eet9rnsa q Income FL thAt !sAEs 10 matter when
DiTidsDdS derived hoa Eas stoek are sazsblsa a. in
come.
Income derived NON eoaI raiDss rsust be returned
although tax has been previously paid On Tie cal
produced DO detuStion can be made beasQss OfEhe
or bed, By the process Of mining. Rent derived from
coal mibe5 iSfnopme.
Premiums paid f0r LIE insurance. shan not bsal-
loved IS Deduction IL stat=DeDt Of fnoOme
Pensto0s received from the United States Govern
sent must be returned With other income subject 70
tazsti0n-
Old deStl formerly considered hopelessIy lost hat
pad within the me Covered BY the return Of in
come, should Be IDciudusd in this statement.
Debts considered hopele.sly Jos4 On the SIst Of De-
eember, lebz, and due 70 the business Of the year
1852 may be deducted from the proats Of businesE
subsequently, paid, they must be inclnde4 in ths
return for the year In which paid
In order % give full eject the prOEiso 70 the 9ls
section Of the act Of July lst 1854 respecting tbs
tax on that portion Of income derived from UnitsI
States IseuTties. It IL directed that when income y
derived partly from thee and partly from CHER
Boures the 500 and other all0SaDee; uade nv iEI
shall be deducted - fGF possible from that por.
ton Of income derived from other souress and tI.
Ject 70 three per cent. tax.
No deduction eau Be allowed from the taxable in.
come Of merchant for compensation paid for the
services Of , miEoF son.
farmer, when making return ofths total amount
Of his ''t2rm produce, Hhall be allOUed to dsluct
therefrOm the s1bssteaes u horses mules oxen and
cattle used exclusively In the carrying on Of said
farm. The term farm produce Is oonstruei 70 IN
cude all productions Of q farm, Of what nature or
kind sosVer. ..-'--s %
The eseount Of stock odd by a farmer sines De
sent aGs1msnt, but the prOdt TaaZed thereby nIust
be accounted for IN his next years return Rhers
hss inetndd In his return produce raised By him,
aud led 10 whole or part 70 stock subsequently, sold
he must account for the gain realized by the feeding
and selling Of said stock. Whore he has not ipeIud.
"a the produce 30 led be must surn As rUhtz the
difference between the value Of aid st k on he N 4
OF December, 1851, and the amount realized for
FERTILIZERS purchased by farmers, to maintain their
land in present productive condition. will be eonsid.
cred a. -reEatrs m estimating income.
Interest should be considered a. fncoms oniv when
paid, unless it Is eoilectable and remains UNPAID V
the consent or agreement ofthe creditor
Losses incurred IN the prosecution Of business are
tsir olSet 70 gains derived from business but NOT
from those portions Of income derived from xe in.
Testtnents such a. bonds mortgages rents and the
Property used in business, aud furnishing prps4s
when destroyed by hEe, may be restored Al The ex.
PeSe OF those Pront8 70 the condition Eeu destroy
80; insured, the difference betReen insurance re-
allowed. 80 ~
The increased value gwen new building by per-
uAnent Improvements will be charged 10 capftsI-
not ineOme.
The contingent fund of manufacturing eurDor.-
tlons made up during the year 1861 aud not dstri-
the stockholders. v
The undistributed earnings of q Corporation rn,ds
previous 70 September 1st 1862 whether the eCrr,r
ration is required TO pay tax on dividend or ~
should not be considered a. the income Of the stoe
make return Of said reserved eaTpipes a trnGt.+S
under ID. section g q the Excise Law.
The neoms Of htefzIy, BGeuti6c, or other Charlie.
Die tnsdtuton in the hands of trustees or other =
not subject to income tar.
Wheu person boArds, and rents aroorn or ro.oy1.
tho rent thereof in lieu Of rent Of house RboiII6 ~
deducted from The amount Of fneoue mica to t.
alton. - - " AK
Losses sustained in bushes sine, n.-s,,,,, .1..
1862. $500 'a'471'l9"t lOF
l9teEest on borrowed capital used in businsss may
be deducted from income.
He planter returns AL his farm prCducts he will
Be allowed - deduct the actual ex6enSs a sTT,.;
ing and clothing his Slaves.
egatees are NOS required to return their lsgaeiss
a. income. There is special tax on Ie.,sei.- n -
sonal property 10 section III. - Pr
The income t4x e assessed upon the actual income
q t9dtrtdHGka. RIrnaAS sueh, viii pot r1S[s -
tuna. S ~
1hs profits oTsmanuaeturDr from hfs bus;D.,.
not exenPG from income tax, In eonss1usnee al bfS
having paid the Excise tax imposed IN ~ 49,, -
tteles manufactured By hin. ppm az
As bridge expEsAs telegraph, steam and Gsrrybo.t
o. corporations not authOrized ~ ~,
70 withhold and pay to Government any ~ ~ ~
tere1t paid, or dividend declared BY them ali inS
o. derived frSm these sources e ,sbI b.
The tax must be levied on All diyidepds dsc,.,s1
prior 70 September Lat, 1862 and upon an
naval, or other service Of the United stafs- -
vices rendered prior % aid dGte a. S1ch diIiJsG
nod proportion Of salaries were not subject 70 de1c
An persons Uegieeting OF refusing to mako ,-str
o. income except IN case Of sickness are irST,b+
within the penalties prescribed by the Iith setio
o. the act Of July 1s 1851, viz: addition Of 81 ~
cent 70 the amount aSesrtstnod by de ASsiSft
sessor, upon such Ihe can oltair' .
penalty Of $780, 70 be recovered for the United tt.
with costs Of suit, 9AllSeSs
Blank forms viii - len by the Assistant As,s..
SoE9 on which 70 make the returns On ~ 1tSiJS n
which e convenient detailed statement Of Sl,
o. income Those returns must be made 70 ne N.
StstAnt AesoES within days frosa he En- ~
are left JOHN PARKINgOT
Assessor 1gt Col DiTt az Z.
Canerou, June 10Th, 1858. iunI3 IvS&IfG
tHeHBburS Herald, fairmont HnfIouSl ri MAJ. /
bourne PlatndeslOT copy times and - 1II 3, TI
PaFrinsOn, AsSeSsOr, at oamerOn.I
THE RRArERNTTV
49, PREE AND ACCEPEED ALASOHs of n l
Peasant Lodge No: ZIG, cordially invite ali FsSoS
9 e3oa Standing % participate in eelebratIng he
-Ih g. e! sl3e0a soiefnod e Orator fer The