The Opelousas courier., 1865-02-11
C. 5. TAXES, lS64-5.
STATE COLLECTORS OFFICE,
SHREVEPORT, Jan. /, 1865.

Notice to all Residents Of Louisiana.
FESHE following provisions of the Tax laws
IL are in force:
LIST. Taxes ON Business.-All persons and
firms now engaged. or intending to engage, in
any business, trade, occupation, or civil profess
sion whatever, (other than farming, or the minis
try, or teachng) for the year 1865. are required
to register true account thereof with tie Dis
trict Collector, and to pay the specific Mere
on, under penalty Of double the amount Of tax
for every thirty days failure to register from the
llth February. 1865. And all such persons as
have brrn i'll any trade, business, or occupation
at any time prior to January !, 1865, are required
to render to the Assessor at the Collectors office
or at such other place as he may designate, full
account of their gross sales or receipts, and of
their profits, respectively, up to said lst day of
January. 1866, n:ldrr penalty of double the
taxes due en the gross sales.
I'd. Taxes on all profits. ALI persons who,
by the purchase and sale. between the lst Janu.
ary. 1863, and the lst January. 1865, of any mer.
chandisc. property, or effects of any kind so-ver.
hare drrired prefts tlerefrom, are required to
render to the Assessor true and correct account
of such sales ard profits.
Sd. TAXES ON lNCoMEs.-All persons firms,
joint stock companies. and corporations are re-
qured to render to the Assessor a true and CON-
ton, employment, or business, or from any in
vesment OF labor. skill, property, or money. or
from any other source whatever (exce,t from
salaries. and from the producers sale of products
already taxed i'll kind), during the calendar year,
1864, or any portion thereof; including, in said
estimate. the value of the estimated annual rem
tai OF all dwellings, Or buildings and building
lots il towns or villages, occupied by the owners,
or owned and not occupied or hired and the value
of the estimated annual hire of all slaves not Ell.
gagrd "n plantations, and not employed in
business the income whereof is returned for tax
alton. Aud all Joint stock companies and corpo.
rations required to render iui) report Of
their earnings SET apart as dividend and reserved
fund, and OF the amount of profits derived there
from on their capital stock paid in.
4tt TAX IN SALARIES.-Ail persons {e1cept
officers of the army and navy, who, during
1864, or any portion thereof have received a
stipulated compensation eNceeding $93 333 per
month {whether estimated by the day, or month
or year, are required to render to the Assessor
true and correct account of their salaries paid or
due on the lst day of January, 1865.
n. B. All said returns and payments of the
axes must be made within thirty days frcm
the 11th Of February, 1865. under penal
ty OF twen' five per cent. to be assessed by the
Assessor. and an additional! penalty of ten PER
EtHt w De itfied UF tne tOt!ect0E. An Fidl-
tonal fifth must also be paid GU the tax on sales.
profits, incomes. and salaries, for le64 as Sol
diers' tax.
The Confederate taxes on sales, for 1864, aefu-
ally paid by registered persons. will be deducted
by the Assessor from the gross sales of the year
together with other items Of deduction heretofore
allowed, to ascertain the amount of income: and
the ad tatortn taE of 1864 actually paid on any
investment from which an income has been re- |
TUNED. will b. deducted by the Collector from |
the amonnt of the income tax as assessed
Recrlpis held for taxes on sales should be ex- |
nib ted to the Assessor and those for ad raiorem
taxes to the Collector. at the time of payment.
yfss>C. 5. New Issue notes and exchange |
certificates Of new issue will be taken in paw
ment of all taxes due in 1865. Four per cent |
certificates (under existing Regulations of the |
Treasury Iepartment) will continue receivable
or all taxes payable in 1868 or 1864 hut not vet |
'aid, including such balance of tax as may be
ane by planters on their property employed in
agricultural" except one-ftth additional Tax Sol
liers fund.
Returns and payments must be made to the
District Assessor and Collector. respectively, of
be, Parish in arhieh each taz debtor resides.
ROBT NJ. LUSHER,
State Collector
CHAS. N. EALER, Assessor.
1HEO- Z. LiTIELL. District Collector for
the Parish Of St. Landry.
Oh1ee on Main street. Opelousas. +
Feb. IL, 13J5.-37-5t