The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-06
OFFTCT r..

| from the income Of such YEAR,
That section one hundred and seventeen be amended
by striking outa after the enacting clause and inserting
In lieu thereof the following: "That in estimating Nh
annual gains, profits and income of any person. ali ma
tiona state county and municipal taxes paid within tn
year snail be deducted from the gains profits or income
OF the person who has actually paid the same whethe
owner tenant or mortgagor; also the salary pay re
cevcd for services in the civil military naval othe
service OF the United States including senator's represen
atyes and delegates in Congress- above the of ST,
hundred dollars par also the paid by an,
person for the rent of the homestead used occupied BY
himself or his family and the rental value of any home
stead used or occupied by any person by his family
MS own right or in the right of his wife, shall be in
qded and assessed part of the income of such person
In estimating the annual gains, profits income of an,
person. the interest received accrued upon all notes
bonds, and mortgages, other forms of Indebtedness
bearing interest, whether paid not if good and col
ctabe less the interest paid by due from such per
son. shall be included and assessed part of the income
OF such person for each years and also all income or gains
derived from the purchase and sale of stocks othol
property, real personal and of live stock and tbe
amount OF live stock, sugar WOOL butter cheese pork
beef mutton or other meats hay and grain other veg
eanIe or other productions being the growth produce
OF the estate of such person sod not including any part
thereof unsod or hand during the year preceding
the thirty irst OF December until the shall be sold
sha DO included and assessed as part of the income
such person for each year. and his share of the gains and
profits OF all companies whether incorporated or part
nershp shall be included in estimating the annual gains
ronts or income OF any person entitled to the same
whether divided or otherwise. In estimating deductions
from income, as aforesaid when any person rents build
Re idnus OF otner property or hires labor to cultivate
land or to conduct any other business from which such
income actually derived pays interest upon any ac.
tual membranes thereon, the amount actually paid for
such rent labor interest Shall be deducted: and olso
the amount paid out for usual ordinary repairs not
exceeding the average paid for such purposes for the
preceding five years. shall be deducted but deduction
shall be made for any amount paid out for buildings
permanent improvements, or betterments, made to in
crease the value Of any property estate Provided
That in cases where the salary other compensation
paid to any person in tho employment service of the
UHlttu states Shall not exceed the
dollars per annun or shall be by fees or uncertain or
irregular in the amount or in the time during which the
same shall have accrued been earned such salary or
compensation shall be included In estimating the annual
gains, profits income OF the person to whom the same
snail nave been PAID In such manner as the commissioner
OF internal revenue under the direction of the Secretary
OF the Treasury, may prescribe"
. That section ono hundred and eighteen be amended
BY striking out all after the enacting clause and inserting
in lieu thereof h words "That it shall be the duty Of
all persons Of lawful age to make and render list or re-
turn IN such form and manner may be prescribed by
the commissioner OF internal revenue assistant a.
SCISSOR OF the district in which they reside the amount
OF their income gains, and profits aforesaid and all
guardians and trustees, whether executors admins.
traitors or In any 9th ducary capacity shall make and
render list or return, Aforesaid tho assistant as
SCISSOR OF the district in which CHI guardian or trustee
OF inc amount Of income gains and profits OF
any minor or person for whom they act guardian or
ru tee and the assistant shall REQUIRE every is
,r return to be verified by the oath aiIirma ton of
he party rendering it, and may increase the amount OF
my list return, il he has believe that the
ame Is understatcd and in any person. guardian
trustee SHALL neglect or refuse to make and render such
st or RETURN or shall render false fraudulent list or
eturn II shall be duty of the assessor the assistant
1850 to make such list according to the best inforna.
lion ne an Obtain by the examination Of Oh person,
Ind his books and accounts or any other evidence and
% add twenty live per centum a penalty to the
mount OF the duty due on such list in ST of wlfu
neglect or refusal to make and renter list return
Ind, in all OF false fraudulen list or return
having been rendered, to add hundred per centum
penalty to the amount OF duty ascerainei to be due
the duty and the additions thereto penalty to be
caaes OF wilful neglect refusal to render list
turn, rendering false and fraudulent return: Pro-
r,as That any party in his or her own behalf or as
oath or affirmation, the form aud manner OF which shall
be pres ribbed by the commissioner Of internal revenue
that lie sh his her ward or beneficiary was not
possessed OF an income oil six hundred dollars liable
be ASSESSED according to the provisions of this act
declare that he or she has been assessed and paid
income duty elsewhere in the year under authority
Of the United States upon his Or her gains and profits
prescribed by law and If thu assistant shall be
satisfied of the truth of the declaration shall tereupon be
exempt from income duty in said districts or the list
return Of any party shall have been increased by the
assistant assessor such party may exhibit his books and
accounts and be permitted to prove and declare under
oath or afirmaton the amount OF annual income liable
be assessed but such oths and evidence shall be
consderedas conclusive OF the facts and deductions
claimed in such shall be made allowed until ap
proved by the assistant Any person feeling ag
grieved by the decision of the assistant in such
may appeal to the Of the district and his
decision thereon unless reversed by the commissioner of
internal revenue, shall be fnal and the FORM time and
of proceedings shall be subject rules and regu
ations to be prescribed by the commissioner Of internal
revenue"
That section hundred and nineteen be amended by
words for t s dars fsr ;,; u ANU a..e. t ;ne
and.'
That section one hundred and twenty be amended by
striking out at the end thereof the word "ac and in
Thai aect;on ono bnndra5 and tvontvfra Ia o,,.naa
by strrinr tboregnm, tba ,rora g ~ :, ,,; .,
,,:ord g n',ssod, - and i,sart,,e =; IT,; W. wy
+" INV s"'''' gu" '"'e''s III ieu 'Aoisoi 'he worn
TS.t .oc,,or -, h,,,ara, and ,,,,.,, 49,.
by adding at the end thereof the ownp verbs Ur %
% T. ~ VA. a ee 1 Ioi 's Wores ITO
s : ., l} 'I ~ ieieu IN ieepest Vi any sue.
esns pelore Va uo1u9uq' 70 tne passage ~
I "ieie NV 'ue'e''oi n'i 10 Tue "iie Oh tne pre-
ms, !. !. Ia, - ,,us, 49,, 49,.
Inaf see.on one nunareu ana pc amended
~, -; i;e 49, ~ - ~. eA.eneivn, anu ihsefF
ny M, az n.u . ;uo,eo sue sI sf.ineu9n
.;ti w. ~. oma a Au 81. ~ nne ~ amehaeapy
iAs w VIZ ~ anu inserting III lieu
T,at .ne moiu ~ assessne M.
- ~ ss. ~ a MY tight pe amended by
a.; 1850 a. 49,; s my etuSe, anu inserting III
naso,,s II hou -. b.; 800. mat any person OF
70 G ~, ii iiahe e.ei, u ssue OF WHO snail cause
w pe Ss s; u Ssuou any dooument
occent neaot;ata ~ % Hna'ooeser OF shaii
tad or mid an, b ny ~ h 9e aecepteo; nego-
oi pe t " f IN ti VI oAenhse' aat OF ORDER or
xa us stamped Of having thereupon an adhe-
infant m evods Tho ; Is e seaoie thereon, with
r,cb oanca srs;t H. So 80 i' aI,, enaii JOE e:efy
str,mnnt Jocmmant NJ ~ Ky Hoi's ana sueh IN
shall Ia daenad ;n,a1d p III @ W., oiaer vi noe
That Tho tta of ,rch au VI ~ enes' iT9ptaea,
slammed shaII not he dsatod or ~ u ~ uueu uuy
nroner samn IN anv dod ~ ~; ny iIe want VI
ION from bronqb or under whom r. " wy PEI.
holds titls Ind ,,yored further That harotta =; Il,
eases wbere the nartv has MT ag; I'd J.. @ -
as reaured Inv fba ona bunSreJ and Ar, st tn as
Inc ACT Of Inns ti,irtiatl aia,soa,, t'as ~ -,
four or the schedule marked thsrennto annased and