Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-04-19
REPLY OF PUBLIC TREASURER.

| a.'-.. PUBLIC TREASURER
| 1. x! IL f@ Treasury Department Of ~ g.,
! -m'Alla~... ..f .s'.t' sH7 April 13, 1866. 6
| Col. Charles Latham
DEAR S1R-Your first series of questions relates to the
proper construction of that portion Of the proviso of
of land in certain cases pay the poll tax of their en-
poyees and tenents The provso, heretofore applied to
free negroes has been long time our statute books.
The object of the lawmakers to collect poll tax from
those usually having no property and returned as nsov
their employees and allowed to themselves by
tanning the tax out of the wages due by them And per-
sons permitting men subject to poll tax to live on their
land must such tax being supposed that the land
owner will be able to make such terms with his occupant
as will, without loss to himself secure the State.
do not understand however, that landlords liable
act Giving his land his house, by the of
the owner are not think cases ofeases for
bors called the owner of the land although entitled
to the fee simple In the common Language OF the coun-
mere at the viii Of the owner subject at any
time to be removed The expression used Of those
Adopting this construction it is not difficult to
your questions on this point.
..,. ~. SECTION 2.
LIST and End. rents farm for year and lives it,
and servants liable to poll tax, and the paid
3rd and 4h. merchant rents house and lot in town
for year he pays the poll tax OF himself his clerks and
servants
9Th hotel keeper bound by the law of his profess
to entertain all persons demeanng themselves pro-
perry, whom he can accommodate do not hinkit with
in the spirit of the law to hold him responsible for the
The Law, DIS mentioned above aimed at different
class of cases.
9th. lives BIS land, and works for C. Both and
are liable but it will generally be best to hold c. he
retain the tax from wages Of A.
Your other questions relate to the construction of other
sections schedule A. ...r
Ind The provisions Of section g. 5 Z 8, and p APP
ply and operate during the preceding the 1st April
1866, excepting those subjects which taxes have al
ready been paid under the Revenue Ordinance of the Con-
vention. See 5, seized c. -.
3rd The income tax under section is in addition to all
other taxes imposed the Revenue act except when laid
on gross receipts and dividend and profits The tax of
is in addition to that of section which notes
bonds, &C. If A has all income of $1,000 and has the
money hand the LIST April he pay 81 the same
4h. Section is expressly nett income during the
year preceding the 1st April in each and every year
therefore from April l, 65 to April l. 66.
9Th. The taxes to be deducted from the income include
Federal State, County and Town taxes All except the
income tax itself
Section rs of the act for collecting Revenue the
duty Of the Comptroller to furnish forms of taxlsts-
am informed that these blanks have all been forwarded
thank you for calling my attention to the foregoing
points and hope YOU viii communicate to me any Other
difficulties which arise in carrying your duties
der the Revenue law. ..-e
-. .. Very respectfully,
KEMP P. BATTLE
49, ...--e'.- Public Treasurer.