The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-10
OFFICIAL.

Il !. -,
which income Is estimated, shall be chargcable a. IN
come; and losses on sales OF real estc w
the year Df which income Is esiihateu na DO oeaucteu
from the income OF such year" ...,,.... :, .s
That section one hundred and seventeen DC amended
by striking outall after the enactng clause ana inserting
la lieu thereof the following Ihat III eshauhg 'he
annual gains, pronts, and income OF any person, az IN
tona State, county and mnnlcipai taxes pau within Tue
year shall be deducted from the gains rohts or income
Of the person who has actually paid the same, whether
owner tenant morgagor also the salary or pay 70
ceived for services IN the civil military naval or other
service Of the United States including senator's
tattves and delegates In Congress- above the rate oil SIX
hundred dollars per annun also the amount paid D any
person for the rent Of the homestead used or by
himself or his family, aud the rental value OF a home.
stead used occupied by any person or by his family In
bis own right or In the right Of his WIFE, shall not be In
GUIDED and assessed part Of the income o. such person
In estimating tho annual gains profts or income Of any
person. the interest received accrued upon all notes
honda and mortgages, other forms OF Indebtedness
bearing interest whether paid or not II good and col
ctable Jess the interest paid by or due nom such per
son. shall be included and assessed as part Of the income
Of such person for each year aud also all income or gains
derived from the purchase and sale OF stocks or other
property real or personal and Of live stock, and the
amount OF live stock sugar WOOL butter cheese pork,
beef mutton other meats hay and grain, or other veg
stabs other productions being the growth or produce
Of the estate Of such person sold not including any part
thereof unod or on baud during the year nextprecedng
tho thirty first Of December until the same shall be sold
shall be Included aud assessed part Of the income Of
pero for each year. and his share Of the gains and
nashp shall be included in estimating the annual gains,
rofits or income of any person entitled TO the same,
whether divided or othsrw o. In estimating deductions
from income a. Aforesaid when any person rents build.
ugs lands or other property or hires labor to cultivate
land or to conduct any other busnsss from which such
income IL actually derived or pays interest upon any
tual incumbrance thereon the amount actually raid for
such rent Labor or Interest shall bs deducted aud also
the amount paid out for usual or ordinary repairs not
exceeding tie average paid out for such purposes for the
preceding five years. shall be deducted but deduction
b,,t1J
permanent or betternents made to IN.
crease the value OF any property or estate; Provided
That In cases where the salary or other compensation
maid TO INV nerson An the or service of the
United States sbu moi excesd the rate of six hundred
dollarspsr annu or shall be by fees or uncertain or
Irregular In the amount or in tho time during which the
shall have accrued or been earned such salary
shall be included In estimapg the annual
gans pros or income Of the person TO whom the same
shall have been raid in such manner as the commissioner
of internal under the Of the Secretary
of ths' treasury. NAV prescriben -
That section one hundred and orbteen be amended
y stirling ont all after the epactipg clause and
in Lien thereof n. words aThat Il shal be the duty Of
ali persons Of lawful age to make and render st or re-
tur An srh form and manner as NAV he nrescibed by
the Commissioner of internal revenue 10 the assistant as
sesic The district in which they reside Of the
pusrfans md ir1sees whether az executors admins
trators or in INV other duciary eapacty shall make and
render st or return M aoresad TO the assistant as
of the district In which ch Guardian or trustee
resides of tbs anount of ron,e psins and nrots Of
anv Sor ~ nerson IA whom ,6eS act as Guardian or
trnee: and The shall reoirs list
or RETURN 10 ha vertical NV tho cath az M
the marty rsnderin II and NAV Increase the
or return If he hos rsason to heleve that The
same Il understated and IN ease ny person Guardian
Or truste ar rese 10 md render such
iist Nv rstnrn nv ali resr flsa m frandnsnt i,st or
II shall he the M fhe or the
assessor TO make such M according to the best pforma
40, IL. sn ,,t.;n nv tha exominst;on IF sch narsnn
NJ boos sna or anS
to add twentydye ner centum "a a penaity 10 the
Of the duty due on such list in all cases of wilfui
nogsct or refusal 70 make and rener list or rstnrn
sns IN ali easss Of falss or fauS"Icnt st or rstrn
having been rendered 10 add one hundred per centum
to ho amount Of duty ascertained 10 be due
lie duty and the additions thereto as penalty to be as
assessed and collected in the provided for In other
cases Of wal neglect or refusal to render list or re-
49, ~ ~ randnr f.i,. nd rrandnia an rat,rn po
rSisd That INV marty in his or her own behalf or AZ
or trstee shal lie nermttad IN declare under
oath or Animation the form and manner of which shall
be prescribed y the Commissioner Of internal revenue
that he she. his her ward beneficiary not
be assessed according to tho provisions Of tbis act or
NAV declare that he or she has been and paid an
income duty elsewhere in the same year. under authority
of the United Sates upon his or her gains profits
prescribed by law and If the assistant assessor shall be
satisfied of the truth of the declaration shall thereupon be
exempt from income duty in said district if the list
return OF any party shall have been increased by the
assistant assessor such party may exhibit bis books and
accounts and be permitted prove and declare nder
oath affirmation the amount Of annual income liable
to be assessed but such oahs and evidence shall not be
consdered as conclusive Of the facts and no deductions
claimed In such cases shall be made or allowed until ap
proved by the assistant Any person feeling a-
geved by the decision Of the assistant assessor in such
cases may appeal the assessor Of the district and his
decision thereon unless reversed BY the Of
internal revenue shall be final and the FORM time, and
OF proceedings shall be subject TO rules and reg
laions to be prescribed by the commissioner Of internal
revenue.
inat secuon one hundred ana nneteen De amended Dy
striking out the words for thirty days" and after the
words for ten days after inserting the words notice
and
, , Vh ne ,r anu ,wenW %
sHkipg oui, ~ the enc tbereoi the WORD ac and In
ser Mi ~ ueu tnereoi tne wore sect,on:
That section one hundred and twenty-five be amended
oy striking toeteir9m inc wora "ana, following the
wora anu inserting IN lieu 'nereoi the worn
any. -. . : = =.
lnas secuon one nunafed ana tnrtythree De amended
~ soeang, ~ me snd tnereo tne following words; FRO
no eny snail be levied IN respect OF any sue
essson vesng before or subsequent to the passage Of
this where the successor shall be the wife Of the pre-
ascsssof., ~ -. y, =, =.
by striking thereom the word extension" and insert
lpg ~ lieu thereof the word extinction"
That section one hundred and fortynne be
tsGsof the word Assessment" ~ - =
That section one hundred and nftyeght be amended BY
striking out all after the enacrg clause and inserting In
persons who shall make sign or issue or who shall cause
to BE- made signed or issued any nsrument docnment
or paper Of any Kind or descrpon whatsoeyer or shall
accent nssotiste or nav or canse to he acsnt na~o
listsdy or oajd rnv Hi of ercb,,rs drofs ~ ~
note for The navmsnt ef money ,vhont ,S
,aihe Leing uIy .t,nn.d ~ bsyn thsroyo, a ad
i've Stamp for dcnoting tbs drtr tsa ~ %
ntent TO eyads the nsev.or. ~ ta 80 ha ~ Win
men oIanoa f,rfslt ~ ann If s,,, a,, s ~, .vy
trnm"nt Jocmrsnt ~ 'rn, i h soss sna susa m
hall be deemed invalid mi ~ M ssct " nys9
Vhst the title of 4 nnrch..er Of land iv I'D Sri.
tanned shall NOT he ssstsd az sI " uveu uu
opsr samp on any dssJ eovsyng Ia :nS v sr
On from through ~ rdsr svh RI; ~ any p's
olds to. A,,d nro,iJ,J f,.ts 1yt $1,000 u NJ
sses where the party has nat xsd ~ anu instr,an
al reonirsd hv H. ono liz hrd.d ~ @ W
10 act Of Juns thjrteth eiah,ao hnn,raS "a s,v,Y
mr. or he scf sduIa msrked tSsran, anu ~.