Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1866-04-20

IMPORTANT CORRESPONDENTS
IN RELATION TO STATE REVE-
NUE..
by the politencss of the Public Treasu-
rer we are permitted to publish the fol
lowing correspondence:
PLYMOUTH, n. c., April 9, 1866.
KEMP P. BATTLE, ESQ,
Eatblsc Treasurer, Eaze5qh, ". g.
Having been selected as one Of the tax
list takers, for Washington County, I pro
pose to osubnlit some few questions under
| the ~Revenue Law for your decision, upe,a-
which doubts may arise, and which are
not sufficiently clear, either from the law
itself or your circular.
SECTION 9.
1st. A person liable to pay poll tax
rents q farm for year and lives on it, on
the 1st of April who is to give him in and
payshis poll taxi
I'd. If the renter of the farm hires one or
more persons, liable to pay poll tax, who
also live en- the farm the 1st of April, who
is to give him or them in and pay his or
their poll tax?
Sd. II merchant, or other person,
rents house and lot in town for year,
and resides OH it the 1sr of April, who
is to give him in and pay his poll tax?
4th. A merchant lives on rented premi-
ses, and employs clerks and servants who
| reside on the same property, on the first
of April; who gives them in and pays
| their poll tax?
9th: A. is the owner and keeper of a
hotel 3. andG. board with him on the
1st cay OF April who gives B. and. 9. in
and pays their poll tax
| 9th. A. lives on BIS land and works
with c., who gives A. in and pays his
! poll taxa
In Eli these, you will see the landlord
has no means OF retaining for the taxes,
| as allowed by section I'd, and it may be
that all Of the persons referred to have
taxable property to be given in in their
own name.
3D. Do the provisions of sections 3, 4, 5,
6, Z, s, and ID go back twelve months
from the 1st of April, 1866, except with
reference to those subjects on which taxes
have actually been paid, under the Reve-
nue. Ordinance Of the Conventions
Sd. Are the subjects taxed by sched7
ule also taxed by section Sths ,.a.s8
! 4tll Section 9Th. In estimating income,
is it to be estimated for 12 months preced-
ing the 1st OF April 1866, exclusive OF
income on those subjects on which taxes
have been actually paid under the Reye-
nue. Ordinance OF the Convention
5th. Section Sth. In estimating income,
does the word 'staxes," to be deducted, ill.,
ciude all taxes paid, federal, town. county,
&c, as well as State taxes.
! | an under the Impression that You
have to furnish blanks on which to take
the lists OF taxable property if SO please
forward them early, together with your
reply to these enquiries, as the time is near
at hand when the list has TO be taken.
! am, Sir, very respectfully -.
+ ~ CHARLES LAT Ham.
REPLY OF THE. PUBLIC TREASURER. =.
1 TREASURY DEPARTMENT OF. N c., -
-, So April 13, 1866. s] :
CoL Charles Latham @ .@.s - ...se s.s...s.
Il DEAR SR: Your first series of ques
: tons relates to the proper construction O
) that portion of the prov;so ofsec. 2, sched
. uleaA, Rev. act, requiring employers eane
:. owners ofland in certain cases to pay th'
g poll tax Of their employees and tenants
The proyiso, heretofore. applied to free ne
groes, has been a long time on onr statnt'
y books. The object OF the law makers wa
n to collect poll tax from those usually hav
g ing no property and returned as insolyents
l. Hence employers are made liable for th
II 81 L.. y IL