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

pelng supposed mat the land owner Will
be able to make such terms with his occu-
pant as will, without loss to himself, secure
the State IS
| do not understand. however, that land
lords are liable for their tenants holding
definite leases. The words of the act,
''Hvlng Oh his land or in his house. by
consent of the owner," are not, L think,
appropriate to cases Of leases for term.
Indeed, the owner OF lease is often by
his neighbors called the "owner ct the
land,' although not entitled to the tee
simple In the common language of the
country, those spoken Of as s'living on the
land0 of another, are mere occupants, at
the Will OF the owner, subject at any time
to be removed. The expression is never
used of those holding valuable leases.
Adopting this construction, it is not diff
hcn!t to answer your questions on this
point.
SECTION 3.
Isl. and 2nd. B. rents farm for year
and lives on it, on the 1st OF April. He
must list himself and his employees and
servants liable to poll tax, and sec the tax
paid. -
: 3rd, and 4th. A merchant rents house
and lot in town for year he paws the
poll tax cf himself, his clerks and servants.
9th. a hotel keeper is bound, by the
law OF bis profession, to entertain all per-
sons demeaning themselves PROPERLY.
whom he can accommodate. | do not
think it within the spirit of the law to hold
him responsible for the tax of those hap
penlng to board with him on the 1st of
April. The law, as [ mentioned above,
was aimed at different class of cases.
9th: A. lives on BIS land, and works for
Z. Both =. and c. are liable, but it will
generally be best to hold G. as he can re-
tam the tax from wages Of A.
Your other questions relate to the coz
struction OF other sections, schedule A.
End. The provisions of section 3. 4. 5.g.
Z, 8, and - apply and operate during the
year preceding the 1st April, 1866, ex-
ceptlng those subjects on which taxes
have already been paid under tire Reve-
nue. Ordinance Of the Convention. See
sec. 5, sched. c.
3rd. The income tax under section 8 ia
in addition to all other taxes imposed in
the Revenue act, except when laid ON
gross receipts, and dividend, and profits.
The tax OF sec. 8 is in addition to that of
sec. =, which is on notes, bonds, &c. II
| A has an income of $1,000 and has the
| money on hand the 1st of April he must
pay S. on the same.
4th. Section S is expressly on nett in
come ''during the year preceding the 1st
April i'll each and every years." therefore
from April i, '65 to A pril 1, 'C6, 80
| 5th. The taxes to be deducted from the
income include Federal, State, County and
town taxes. All except the income tax
| itself. <s.y4s 81. .s.sr laar4
| Section Is Of the act for collecting Rev
enne makes il the duty of the Comptroller
to furnish forms OF tax lists am inform
ed that these blanks have ali been tors
forwarded.
! thank you for calling my attention to
the foregoing points and hope you win
communicate to me any other difficulties
which may arise in carrying out your eda-
] ties under the Revenue law 1. - - - s5a
| ~ Very respectfully, ,fsas4s 49, sEzas~
i s.t-,az = - KEMP, p. BATTLE, sosbs
| - -, .4.e.s Public Treasurer. u
In addition to the questions propounded
in the letter Of Col. Latham, many letters
have been addressed to me concerning the
construction of the Revenue acts and nv
answers have been in substance as follows:
1st Ihe constitutions provides thatttssall
, free males over the age of stwenty-ofle
i years and under forty-fve years and all
lslaves over the age Of twelve and under the
age OF fifty years, shall be subject to CAPT
5 tation tax = There are now no slaves III