Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1864-03-22

the returns on individual lists. a. herstofor -
p sctlsed. each District Collector VIII be furn;sl
ed Dy the State Collector with three copies ef III
tax ulgeses p book form, with appropriate head
lngs and columns for all of the subjects of tavo
! tioD, and the equivalent of fourth booL !,
loose sheets the latter ofwhich will be sent b;
in advance Of the books. Upon the recent .
the sheets, be will Immediately place them !,
the handssobth the assessors of his district. VIII,
shall, proceed to make the assessments. rennir
ing each tax payer to sign his name to his as
sessment, having hrst been sworn according t,
the form OF oath in these instructions presorib.
ed, and the assessor shall certify to each shee
according to the form thereon prescribed. Tn,
assessor shall transfer the sheets from time Il
time, as they become filed, to the District Col.
lector, who shall transcrbe them into one o.
the copies OF the digest, arranging the names Of
| the taxpayers in alphabetical order. and afta,
the assessments are completed, and notice given
and time for hearing appeals has expired. ac-
cording TO law, the District Collector shall
proceed 10 collect the taxes on the first dav of
June, 1864, and shah furnish the Commissioners
OF TaGes and the State Collector each with a.
copy of his tax book, Transcribed into the 9TH
Ct t~O OOpfoc VI LH0 uISeSt dS IuFuISU6d him
which copies shall be certified to by the assess
or as true and correct. So much of the instruc.
tions of 10Th May, 1868, and of all subsequent
Instructions as are not inconsistent with the ex.
listing taG laws and as are not inapplicable TO
the tao laws of 1863, as amended, are hereby
deolarded to be in full force.
PROPERTY EXEMPTED BIZ SECTION 5 OF THE ACT.
30. The following exemptions under the Acts
of 18th February, 1854 laying additional tag
es shall be allowed by the Assessors to wit:
|. Property of each head of family to the
value of $780, and for each son actually ergsg-
ed in the army or navy, or who has died or
been killed in the military or naval service, and
who was member of the family when he en-
tered the service, to the further sum of $500.
II. Property of the widow of any officer, sol>
der, sailor or marine, who may have died or
been killed in the military or naval service, or
where there is no widow, then property of the
family, if they are minor children, to the value
of $1,000.
III. Property of every officer, soldier. sailor
Or marine, actually engaged in the military or
naval service, or ofsuch as have been disabled
IN such service, to the value of $1,000.
~. The foregoing exemptions shall not be al |
owed to any person, whose property exclusive |
IF houshold furniture shall be assessed at val
le exceeding ST. 900. Where property held or |
owned on the 18th Gay of February, 1864, has |
oeen injured or destroyed by the enemy, or the |
owner has been temporarily deprived of the use |
'r occupancy thereof, or in case of lands, has
'een deprived of the means of cultiVating the
anne, by reason of the presence or proximity of
he enemy, the assessor may reduce the assess
nent on such property, in proportion to the dam
lge sustained by the owner, or if the injury oc-
,urs after assessment and before the payment of
he tax, the same may be reduced lin the same
alto by the District Collector, on satisfactory
evidence submitted to him by the owner or as
essor. The assessor is authorized, in receiving
eturns of property, money, &C., to administer
'aths to tax payers, in the following form :
s.You do solemnly swear that you will rem
Ter true and faithful return and statement of
Ill the property articles or objects for which
7ou are liable to taxation, and of which re-
urn is required by law to be made at this time,
md that you viii true answer make TO all ques-
ions which shall be put to you, touching your
property or effects, or any exemption which
nay be claimed, and also as to any fact in ref
ence thereto, and that you shall speak the truth,
The whole truth and nothing but the truth, so
lelp you God" The Assessor, after admin
stering this oath, will then interrogate the tax
payer as to his or her return, and as to any
other fact or circumstance necessary to be
known in arriving at true return, and after
he same shall have been entered on the list or
sheet, the tax payer will be required to sign it,
IS hereinbefore stated If any exemption is
claimed, the first thing to be ascertained by
The Assessor will be whether, exclusive of house
hold furniture, the value of the property of the
.aq~payer subject to the tax, according to the
basis of valuation laid down in the set, exceeds
one thousand dollars. If it does, no exemption
can be allowed. If it does not, the party will
be interrogated under oath as 10 the facts ups
On which it is claimed, and if the facts be sat-
established, the exemption will be al>
lowed.
81 The question as to whether the value of
the tithes OF 1858 or those of 1854 is to be de- |
Quoted fcom the tax on the value of property /
for 1854, has, so many attendant difficulties
thatit is deemed best not to settle it at pres
ent by the Department, but to refer tito Con-
gress at its meeting in May. The tax not be-
ing payable till June no injury will ensue from
the delay.
ADDITIONAL TAX ON PROFITS, LEVIED UNDER ACT /
17TH FEBRUARY, 1864.
80. Immediately after receiving the necessa-
ry forms, the District Collectors shall cause !
their assessors to proceed through their dis
trcts, and require returns OF the profits mace
on trade and business, such returns to be made
within such time as may be prescribed by pub |
lie notice, as follows:
/. On all profits made by buying and SELL
ing at any time between the first day of January,
1868 and the first day of January, 1854, any spir-
ituous liquors, -four, wheat, corn, rice, sugar,
molasses or syrup, salt, bacon, pork, hogs, beer
or beef cattle, sheep, oats, hay, fodder, raw
hides leather, horses mules, boots, shoes, cotton
yarns, wool, woolen, cotton or mixed cloths,
hats wagons, harness, coal, iron, steel or nails,
tax OF ten per cent. shall be assessed and col>
lected This tax is in addition to the tax on
income aud profits under the tax act OF 24th
Aprile, 1868.
IT, On all profits made by buying and selling
between the first day of January, 1868 and the
first day of January, 1864, money, gold, silver,
foreign exchange, stocks, notes, debts, credits OF
Obligations of any kind, and any merchandise,
property or effects Of any kind not enumerated
in the preceding paragraph, tax of ten per
cent in addition to the tax on such profits as in
come. under the act of Gath April, 1868, shall
be assessed and collected
Ill. On the amount of all profits exceeding
twenty-five per cent. made during the year 1868
by any bank or banking company, insurance,
canal, navigation, importing and exporting, tel>
egraph, express, railroad, manufacturing, dry
dock. or other joint stock company of any des>
cription. whether Incorporated Or not, tax OF
twenty-five per cent. shall be assessed and COL
leeted on such excess in addition to the income
tax Of sulh banks, companies or corporations
under the act of oath April, 1868.
The estimates will be made and the profits
ascertained in the manner required by the last
mentioned act as heretofore
For the return of profits under paragraphs
and II, form No. 12 will be used: and for prof.