The Opelousas courier., 1865-03-04
C. S. TAXES, 1864-5.

". -. ! A-AND, 1CUf-O.
STATE COLLECTORS OFFICE ,
SHREVEPORT, Jan. l, 1866. (
Notice to all Residents Of Louisiana,
TIME following provisions of the Tax laws
Il are in force:
lst. Taxes on Business.-All persons and
firms now engaged or intending to engage, in
any business, trade, occupation, or civil profes.
sion whatever, (other than farming, or the minis.
try, or teaching), for the year 1865, required
to register true account thereof with the Dis.
triet Collector and to pay the specific tax there.
on. under penalty of double the amount of tsr
for every thirty days failure to register, from tbe
l1th February, 1865. And all such persons Az
have been in 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, a full
account of their gross sales or receipts, and Of
their profits respectively, up to said lst day Of
January, 1865, under penalty of double The
taxes due en the gross sales.
ID. Taxes OH all profits.-Al personsJwho
by the purchase and sale, between the 1st Jauu,
ary. 1868, and the 1st January. 1865, of any mer.
chandise, property, or effects Of any kind soever
hare derired profits theretroa. are required d
render to the Assessor true and correct account
of such sales aud profits. 4"
Sd. Taxes ON INCoMEs.-All persons, firms
Joint stock companies, and corporations, are re.
uuired to render to the Assessor true and com.
pplete estimate of their incomes from any occupa.
ton, employment, or business, or from any in.
| vestment Of labor skill, property, or money, Or
from any other source whatever (except from
salaries, and from the producer sale Of products
already taxed in kind), during the calendar year.
/ 1864. or any portion thereof; including in said
estimate, the value of the estimated annual rep.
tai of all dwellings or buildings and building
lots in towns or villages, occupied by the owners,
or owned and not occupied or hired. and the value
of the estisnuted annual hire of all slaves not en-.
gagged on plantations, and not employed in
business the income whereof is returned for tax.
alton. And all joint stock companies aud corpo.
rations are required to render a full report Of
their earnings set apart as dividend and reserved
fund. and of the amount of profits derived there.
from OF their capital stock paid ill.,
! 4th. TAX ON SALARIEs.-All persons (except
officers of the. army and navy, who, during
1864 or any portion thereof, have received
stipulated compensation exceeding $83 333a per
month (whetller estimated by the day, or month,
or wear. 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
taxes mllst be made within thirty days from
the I1th of February, 1865. under penal.
ty of twenty-five per cent. to be assessed by the
Assessor, and an addtiona! penalty OF ten pr
cent. to be levied by the Collector. An adl
tional fifth must also be paid OH the tax on sales
profits, incomes. and salaries, tor lsG4 az Sol
diers' tax.
The Confederate taxes on sales, for 1864, aetu
.1Iy ,.;d Inv raristered narsons will be deducted
by tl. 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 ratoren, ta1 of 1864 actually paid On any
: investment from which an income has been re.
turned, will be deducted By the Collector fom
the amount of the income tax as assessed.
Receipts held for taxes on sales should be fy.
hib ted to the Assessor; and those for al ralefas
taxes to the Collector. at the time Ut payment
mrC. s. New Issue notes and ''exchange
certificates of new issue will be taken i'll pay.
ment of all taxes due in 1865. -Four per cent
certificates (under existing Regulations OF tue
Treasury Department. will continue receivable
for all taxes payable in 1868 or 1864, but not ye'
3 paid, including such balance OF tax as may b.
due by planters on their property employed 10
: agricultural" except one-ftth additional lax Sol
7 diers' fund.
4 Returns and payments must be made to ihe
District Assessor and Collector. respectively, q
the Parish in ,ehich each taz-dettor resades.
ROBT. NJ LUSHER,
State Collector
!. Z CHAS. n. EALER. assessor.
THEO. G. LITTELL, District Collector Jo
''.s''''-'t the Parish Of st. Landry
: Office on Main street. Opelousas.
II Feb. IL, l565.-5-5t.