The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1865-02-18
G.. S. TAXES, l864-5.
STATE COLLECTORS OFFICE. I
SHREVEPORT, Jan. l, 1865.

SHREVEPORT, Jan. l, 1865.
Notice to all Residents of Louisiana.
THNHE following provisions of the Tax laws
are in force:
lst Taxes OH Business.-All persons and
firms now engaged, or intending to engage, ip
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 a true account thereof with the Dis
trict 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 profits.-All persons who,
by the purchase and sale. between the 1st Janu-
ary, 1868, and the LIST January. 1865, of any mer-
cllandise, property or effects Of any kind soever,
hare derirsd profits herefron,, are 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-
plete estimate of their incomes from any occupa
ton, employment, or business, or from any in
vestnlent 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 knd), during the calendar year.
1864, or any portion thereof; including, in said
estimate tn. 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 a
business the income whereof is returned for tax
alton. And all joint stock companies and corpo-
rations are required to render q full 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
stipulated compensation exceeding $S3 334 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 OH the lst day of January, 1865.
N. B. all said returns and payments Of the
taxes must be made within thirty days from
the 18th of February, 1865. under penal
ty OF twenty-five per cent. TO be assessed by the
Assessor, aud an additional penalty of ten per
cent. to be levied by the Collector. An addi-
tional fifth must also be paid on the Tax on sales,
profits, incomes. and salaries, for 1864, 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 ascel tain the amount of income: and
the ad rGtortm tnE of 1864 actually paid on any
investment from which an income has been re-
Turned, will be deducted by the Collector from
the anount of the income tax as assessed.
Receipts held for taxes on sales should be ex.
hibted to the Assessor; and those for ad ratoren,
taxes to the Collector, at the time of payment.
yss~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 (uuder existing Regulations of the
Treasury Department. will continue receivable
for all taxes payable in 1868 or 1864, but not yet
paid. including such balance of tax as may be
due by planters oil their property employed in
agricultural" except one-ftth additional Tax Sol
diers' fund.
Returns and payments must be made TO the
District Assessor and Collector. respectively, of
the Parish IN arhich each tar debtor resides.
ROBT. NJ. LuSHER.
State Colleeto,
CHAS. n. EALER, Assessor
THEO. C. LITTELL. District Collector for
the Parish Of St. Landry.
Office on Main street. Opelousas.
Feb. IL, 1S65.-37-5t.