Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1865-11-25

as Assessor and A. II. Norton, ms Collector
Of this THE fourih) Internal Revenue Dis
trlct, The Galveston News publishes tho
following additional rulings Of tho Com
missioner, so far as they arc applicable to
assessments In Texas;
MISCELLANEOUS.
/. Assistant Assessors of the sew
'ecral assessment divisions Of the re-
spcctive assessment (or collcction)
districts in this State, are required
to make assessments and returns of
tho several classes Of taxes for the
appropriate legal period preceding
The first regular day on which n tax
becomes due after the establishment
of the district-that is to say, rs the
State of Texas was divided, by the
Presidents order of the fifth Of June,
1866 into assessment districts, the
assessment Of the annual taxes ON
income, carriages, gold watches, pi-
ano.fortes, organs, m o d G o II $,
yachts, billiard tables, and gold and
silver plate, for the year 1861, will
embrace the legal period from Janu-
airy 1st to December 3lst, 1864, and
tho proper returns thereof must be
made to the Assessor Of the district
by his Assistants as soon as the as
SeSsments can be completed.
The assessments Of income, &c,
i, as above, for the year 1865, will be
commenced Immediately after the
first day of January, 1866, and the
proper returns thereof made to the
District Assessor by his Assistants
as soon as possible thereafter, and
before the first Monday in May, 1866.
These taxes, for 1865, become due
and are payable on the first day Of
July next after the assessment; and
those for 1864 are due Immediately
after assessment.
1t is the duty of any person, firm,
or association liable to annual tax,
on or before the first Monday in
May in each year, to make a list or
return, under oath, to the Assistant
Assessor of the division where To-
Gated, of the objects and sources
charged with such tax, including
income. Every person failing to
make such return by tho day speci-
fed will be liable to be assessed by
the Assistant Assessor according to
best information he can obtain; and
in such case the Assistant will add
twenty-five per cent. to the amount
of tax. Where any person shall de-
liver to the Assistant any false or
fraudulent list or statement, with
intent to evade OF defeat the valua
ton or enumeration required by law
the Assistant will add one hundre :.
per cent. to the tax, and the list will
be made out by him, from which
there can be no appeal.
To any sum assessed and unpaid
after the thirtieth day Of June, and
for ten days after demand by writ
ten or printed notice, there will be
an addition of ten per cent, as pen
atty for neglect of payment.
Guardians and trustees, whether
such trustees are so by virtue of
their office as executor, administra-
tor. or in any other fiduciary capac-
ityl are required to make return Of
theincome belonging to minors, or
other persons for whom they act as
guardians or trustees.
Where any of the articles named
above in this section are owned pos
sossed, or kept by a partnership,
firm, association, or corporation,
they must be returned to the Assis-
tant Assessor of the division in which
partnership, firm, association, or
corporation has its Office or princi
pal place Of business. When such
articles are held by an individual,
the return must be made in the di-
vision in which he or she resides.
2. All persons doing any business
for which a license is required, will
be assessed from lhe Isl day ofJune
1865, if then in business; or, if such
business was commenced, and will
run until the LIST day Of May next
thereafter.
Licenses assessed for the present
license year-that is for the period
from June /, 1865, to May l, 1866,
or any portion of it-are payable
Immediately after assessment. Those
assessed for the next license year
that is May l, 1866, to May l, 1867
ARC due and payable on or before
the Both day OF June, 1866, provid-
cd such assessments were made pri-
or to said date: if after that date,
they are due and payable immedi-
ately after assessment.
8. Monthly assessments will date
from the beginning of the month OF
June, 1865, and be made for each
month thereafter. Quarterly assess
ments will be made for each quarter
irregular succession, beginning with
the month of April, 1865.
4. Whenever assessments are to be
made, based upon transactions
which may have been carried on in
deprecated currency, it will be
proper for the Assessor to ascertain