Clarksville weekly chronicle. [volume] (Clarksville, Tenn.) 1865-1867, 1866-06-22
FARMERS TAXES.

1t is as easy to pay ones taxes now-s-
days as it is to understand the complicated
system devised for their collection. The fol-
lowing, from the Wsstern R,ral, is valua-
BILE contribution, and should be carefully
studied and filed away for future reference.
Without political reconstruction, the bed of
the tax gatherer in the unrepresented States
is not likely 70 prove bed of roses. Taxa
ton without representation, is what the An
glo-Saxon race will never willingly submit to.
INTERNAL RHvENUE.--The Commissioner
of Internal Revenue has given to the asses
so rs long list Of instructions, from which
we extract those that gre of special interest
to the farmers:
Formers will not be required to make re-
turn of produce consumed In their own
immediate families. The farmers profits
for sale of live stock are to be found by
deducting from the gross receipts for animals
sold the purchase money paid for the same.
If animals have been lost during the year by
death or robbery, the purchase money paid
for such animals may be deducted from the
gross income of the farm. No deduction can
be made by the farmer for the value of the
services rendered by his minor children, whe-
ther he actually pays for such services or not.
If his adult children work foc him and re-
ceive pay, they are to be regarded as other
hired laborers in determining his income
Money paid for labor, except such as Is used
in domestic service, or in the production of
articles consumed in the family, may be de-
Quoted. No deduction can be allowed in
any case for the cost of unproductive labor.
If house servants are employed portion OF
the time in productive labor such as making
butter and cheese for sale, a proportionate
amount of their wages may be deducted
Expenses for ditching and, clearing are plainly
for permanent improvement and not deduct.
ible. The whole amount expended for fertil
| izers applied to the land may be- deducted, i
not produced on the farm. The cost of seeC
purchased for sowing or planting may be de
Quoted. A farmer should make return O.
all produce sold within the year, but a mer,
executory contract is not sale; delivery
either actual or constructive, is essential
The criterion by which to judge whether 4
sale is complete or not is to determine wheth
er the vendor still retains, in that charcter
a right over the property; If the property
were lost or destroyed, upon which of th,
parties, in the absence of any other relation
between them that OF vendor and vendee
would the loss fall? Farmers who produc,
annually butter, cheese, charcoal &c, in ex
cess of one thousand dollars, at one place
should take license as manufacturers. They
may, however, sell all products of their owl
farms in the manner Of pedlars without ped
lars license. Only one deduction of $60'
is allowed from the aggregate income of al
the members of any family composed of par
ents and minor children, even though on,
parent only may be living. II is not essen
tial that the children live with the parents
Husband aud wife are regarded as member
of the same family, though living separate
ly, uuless separated by divorce, or othe
operation Of Law, such as to break up tn
family relations.