Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-07-24
Assessor's Notice.

'INHE ASSESSOR CT the Rirst Coa'eetion DtatItet G
| Virginia, Would give TO ice that the AS-t-tAn
Assessors OF this district will preeed ediAtey
aSasHs tue income Tax G'r the ye lsoS the sat
| tax 70 be based on ID income af lSt2. The lloE
ing de isinns ia rrAtIOu the assessment Of tn In
come Tax haV~ t' en- iS ued by the Commissioner u
, Internal Revenue: lHl -i
.eh psIsOu HiI. Re required TO return hIs tota
income far sp cfying the sOuTees from Will 4
- dsriV6t, ~ 70 ts the Assis ant Assessor q
decias what dednetiOns IN III Be msds Their fFOm.
The income tax must be ASSESSED and paiI in th,
district Ia which the assessed person resides, The
place where person votes. or Is entitled 70 vote
drOmed his residener. When NOS voter, the place
where tax Pera'nl property l. paid ts held 10 Be
the pl,ce Of residence. .. IL
In cases Of limited partnerships, formed with tbt
condition that dVIdebd or diVIsiOn Of profts shall
be made until the pirAton Of the paFtheFshp, each
- emLer OF ruch d. IN Wtl be required return M.
share Of profits arising froIs such business ir the
yer 1853. had they desired, diVtson of the
profits could have been maze. ~
Cams pr ats allied from the sale OF property
during the year 6d2, which property was puIehas'
before the Excise LAUWeat into effect, should be
turned > inoome 1oT th= year 1864.
The executors OF adrn istrators Of the estates OF
per Ous, WhO died IN the year 1859 should make re-
i turn of the income thereof 6Or the year 1909
A meIeha Is return Of income should cOVer the
business 4 the year 1864, sNeln ting previous years
UncUn cted accounts must be esiimaErd. .
PLY SiciAns laES Eh0uld include actual re-
eepts f s-rEIces rendered In 1863 Together With
e'Iinate OF unreAESI or eOntingsnE income due 10
| that year. #.|-...
rsInrned as iucOms for that ear NJ matter Hhsn
/ declared. -..-s
Income derived from coal mines must be returned,
although tHH hAs been previously IL on the eSal
produced. No deuu ton eau be IiaIe because Of thr
Diminished value A.tUAI Supr % d, Ofthe eUal VEN
ted. b. the prOcoss Of mining kenI derived iron
PREMIUMS tSaId life Insurance shall not be al
wed .s a u-dneuon ia at meht Of lEcOus
Pensions reeeI. ed from the United state Govern
menI be TstuI ned Uith Other inens suttUct u
Old is6ts, formerly considered hOpeIs,sIy 10 Z but
h nfnN
come, hou 4 he incIuau d ia This stHIen -tt
Debts cUnsidere hoPsls-sly IOst ths 3lst Of De-
cenler. 1861, aud due to the business OF .S Year
I'6G may be deducted frOm the prOhts OF buainesa,
If cub tqu ntly .id, they must be included IL the
return Tor TLe year IN which paid.
IL give iuIl effect - he prOTisO TO the Sirt
section Of the act f Ju,y 'st, 1861 TssPecIInE the
tax that portion OF inIOms V-a ir0m UniISt
states ecuTities IL 10 direct thHt when ina
derived pAIIly from these ana partly fro Olhei
sources, $6bU other ali waness mate by law
~ be aedultud. tar a. posi- Io, that par
,t,, It fnr,,,,, ierivrd rtu other c,,s and "a -
joct to tn ee per Ceut. tax. .H
NJ deduction be al owed from the taxable ia
conle Of mA ch mt tVr compensation pau tJr tie
81 vices OF = mihOr son.
A tArmer - hsu IA .kIng return ofIhs total amount
VI hi, farm PToduc- :" shall HlO ed u deiurt
thersfrOm tns subssIeuce VI hUrS mules oxen, AID
cattle u-ed eXeIusiteIy n the carrying Un Of sAd
fam. Tue terIn 'iGTm PrOdus0' is rOstIusd To la
etu all prOine..Oni of = IATu, OF what nature or
kind sOsVer.
The y cunt Of stock soil by a farmer Ginee De-
cember 3lst, 15O2 should not included In the pre-
senE assessment, IrOht reaIiz thereby nut
be accOu d Tor his next years return. Where
ne al.s Iuc uded In h rSEurB pFUduce rAIsed bV him.
ami fed in VIII 10 "r Part znOs -quenSy sold,
he account for the gala IeAliLed BY lhS feeding
anu selling sad stock Where hs has not lucIud-
difference beJW The value Ofsaii &c eE The Slst
OF December, 1851, ami tho amount rSAi1Ud Tor
theLu.
Fertilizers purchased by farmers to maintain their
lEud Ia present Tcdu-liVU condition MIL De eVHsid
a ied ~ f'rePairS an auniAnnS lasSnA-t
Interest should be c.nsidered ~ Income only when
paid, unless It 10 lectAblv and reuains uIIAId b.
he consent Ur A-reenisut Of he creditor.
Los Is t1Cuired in the FOa cuIIUlI OF busiuesa are
4 Offset XAILs derived from slness, Tut MT
from tUss pOTtI OI income derived trUn hxrd
VesIneuts, buch bOnds, mortgages, rents, aud ts
Property used in business aud Furnishing profits,
when destroyed b. Q, may b. restOred1 II tue eE-
penss Of IlIUss profits TIE cOnditJn Wheu destroy
si; II insured, tIS difference bet INSURANCE. tt-
ceIved AID AMOUNT txpenled in restOrEtion III be
he mere .sed value & ven . new building by per-
mansnt ImPrO' enents will 10 charged to CO, a,Etai-
The contingent fluid Of manufacturing corpora
tiOus mAIe up during he year 1861, aud lot dstTIb
utd, srTuid 0t be IetusH' - part Of Eie IDeOmO Of
the Stockholders.
The uuIisI,iO1ted earnings Of eOrporalI n, made
PREV september iSt, is62, hstber the eOrIG-
ration - rtqu red to paS tax d VI Ten's or nut
should eoRsdr red the income Of ILO st ek-
hUlIors, shUnid thu cJrpOraIi n be rrquIrrd 10
nIsk. return II aid reserved tsT1I q a. .rust "a
under section 90 OI the ExcI-s Law. .-.. %
The VI literary, sGisui Inc, " other ehaTtA
BILE institutions u the Inds Of trustees OF OIhsIs
When person ards. aud rents room or roomS |
the Teut Lhe eUf lieu Of rent VI hOuee, should be
dedu ted from the AIneuLt Ut Income suuJSct u taH
AtiUR L'.. .1f-
osses sustained in business since December lat |
1862 wall MT er into che neome asses intent Tor
1867.
Interest on bnrrowed c,Pital used 10 buSinsss mny
be Deducted from income. @ .aur q. ~. |
liza piAn sr returns n his farm prOduots he viii |
be allowed decuct the actual expense Of subsIat-
ing aud clothing his slaves
LeEaiees are not Fequired to return their gaeies
incUme there is special tax on legaeies St per-
sJnai properly ia section III
The income tax is assessed upon the actual income
Of i''dtT'dEas- kiTms, ss such, viii cot make re-
turn8. .--. H.--..----l
uDt exempt from IneOnle taH In consequences OF biz
having paid the eXci~o lihpOsed W IAW upon Ar-
Iiclrs manufactured by him.
A brt rye, sxprrs telegraph, steam and feTIyboAt
ouIpAnies pOTatiOtIs not RuthUrLeu b. Law
to uIthhO d aud Ina 10 Government aIJ taA up0u In
terest Maid, IiVid"n declared b them, ala insomt
Of ndfSi dzriYsd from Tness sources v Liable to
tncsue tax. H' 81.
prior rePtnb-F lst 1863, aud uPJ all uala ies uI
GERS or y meuts 10 PeIsO = ~ the civil military
naval. OH T service u the Uhtsd tates IL ser
yIct reBds PTio to - d do such dividends
pr"portion VI SalAr wers NOT subject " dsdnc
All pers ns reg Getting or refusing 20 make return
Of income. except in 'f sIekuSss, are brought
u he act OF July lat 1854 VIZ: AZ ad iOn Of 81 pei
cent To the AniOuDI Ascsrtnsd by the Asa slant -
ses-ur upon su. hiifoTulaIiOn al ObtAin, and
penalty 81 TO be recovered Gr the Unitou Sthtes
vi. n gusts OTEuit.
soTs Eheh 20 make the returns on tis OuGsiis o.
Hhieh = cinVeuisut detailed tAtsn1eht o. sou ee
OF income. ThO-e returns must De made 70 the As
sstant Assessors within Gaa from be tina ths9
hotinsd. -.-A JOHN PA4KGS O..
Assessor 1st C.l. Dst- Va
TEsT VIRGINIA.-At Kulss hsld in tha
w CI-sk's once u tie Lirrnit Court Of Ohis