The Opelousas courier., 1865-02-25
c.. S. TAXES, lS64-5.
STATE COLLECTORS OFFICE. !
SHREVEPORT, Jan. /, 1865.

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Notice to all Residents of Louisiana.
FNHE following provisions of the Tax laws
IL are in force:
1st. Taxes on Business.-Al persons and
firms now engaged, OF intending to engage, in
any business, trade, occupation, or civil profess
sion whatever, (other than farming, or the minis
try, or teaching), for the year 1865, are required
to register true account thereof with thu Dis
trct Collector, and to pay the specific tax there
on, under penalty of double the amount of tax
for every thirty days failure to register, from the
18th February, 1865. And all such persons as
have been in any trade, business, or occupation
at any time prior to January l. 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, 1865, under penalty of double the
taxes due en- the gross sales.
I'd. Taxes on all proits.-All persons who
by the purchase and sale, between the lst Janu-
ary, 1868, and the 1st January, 1865, of any mer-
chandise, property, or effects of any kind soever,
haue dertred profts theretrom, required to
render to the Assessor a true and correct account
of such sales and profits.
Sd. TAXES ON INCOMEs.-All persons, firms,
joint stock companies, and corporations, are re-
qured to render to the Assessor true and com.
plete 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 producers sale of products
already taxed in kindly 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 in 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 en-
gagged on plantations, and not employed in q
business the income whereof is returned for tax
alton. And all joint stock companies and corpo-
rations required to render iulI 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.
4th. Tax ON SALARIEs.-All persons Except
officers Of the army and navy, who, during
1864, or any portion thereof. have received a
stipulated compensation exceeding $s3 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 Ist day of January, 1865.
N. 3. All said returns and payments of the
taxes must be made within thirty days from
the l1th of February, 1865, under penal
ty OF twenty-five per cent. to be assessed by the
Assessor, and an additional penalty OF ten per
cent. 10 De IePleQ by Tie Collector. An.Auul- |
tonal fifth must also be paid ON the tax OH SALES,
profits, incomes. and salaries, for 1854 as Sol |
diers' tax.
The Confederate taxes on sales, for 1864, actu- |
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 ratorem tar of 1864 actually paid on any
investment from which all income has been re-
turned, will be deducted by the Collector from
the amount OF the income tax as assessed.
Receipts held for taxes on safes should be ex-
hibited to the Assessor; and those for ad raioreu
taxes to the Collector, at the time of payment
Es"C. 5. New Issue notes and Exchange
certificates of new issue will be taken in pay.
ment of all taxes due in 1865 -Four per cent.
certificates (under existing Regulations of the
Treasury Department. will continue receivable
or all taxes payable in 1868 or 1864, but not vet
paid, including such balance of tax as may be
1ue 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
he Parish in schich each tax-deJtor resides
ROBT. NJ. LUSHER,
State Collector,
CHAS. n. EALER, Assessor
THEO. C. LITTELL, District Collector for
the Parish Of St. Landry.
Office on Main street. Opelousas.
Feb. IL, lS65.-37-5t.