The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1866-05-10
INTERNAL REVENUE.
Instructions to Assessors.
Important to Everybody.

The following instructions to tha As
sistant Assessors of the Internal Reye
nue. tax will afford to all our readers in
formation as 10 how their returns are t
he made. This is matter of mach i'm
portauce, aud = careful psrusal OF tn
! following provisions Of the law may saw
both the Assessors and the public muol
unnecessary trouble:
/. Farmers will not be required t.
make returns of produce consumed IL
their own immediate families.
9 The farmers profits from sales o
live stock are to be found by deductinl
from the gross receipts for animals sole
the purchase money paid for the same
If animals have been lost during tht
year by death or robbery, the purchase
money paid for such animals may bt
deducted from the gross income of the
farm. ~
3. No deduction can be made by the
farmer tor the value of services render
ed by his minor children, whether he
actually pays for such services or not
If his adult children work for him, and
receive compensation for their labor,
they are to be regarded as other hired
laborers in determining his income.
a. Money paid for labor, except such
as is used or employed in domestic ser
vice, or in the production of articles
consumed in the family of the producer,
may be deducted.
5 No deduction can he made in any
case for the cost of unproductiye labor.
If house servants are employed a por.
ton of the time in productive labor,
such as the making of butter and
cheese for sale, proportionate amount
of the wages paid them may be deduct
ed
6. Expenses for ditching and clearing
new land are plainly expenses for
permanent improvements, and not de-
ductible.
7. The whole amount expended for
fertilizers applied during the year to the
farmers lands may be deducted, but no
deduction is allowed for fertilizers pro
duced on the farm. The cost of seed
purchased for sowing or planting may
be deducted
3. If person sells timber standing,
the profits are to be ascertained by es
timating the value of the land after the
removal of the timber, and adding
thereto the amount received for the
timber, and from the sum thus obtain
ed deducting the estimated value of the
land on the first day of January, 1862.
or on the day of purchase, if purchased
since that date.
Q. Where no repairs have been made
by the tax payer upon any building
owned by him during the preceding
five years, nothing can be deducted for
repairs made dnring the year for which
the income is estimated.
10. A farmer should make n return of
all his produce sold within the year, but
mere execntory contract for a sale is
not a sale; delivery, either actual or con.
structive, is essential The criterion by
which to Judge whether a sale is com
pleted or not, is to determine whether
the vendor still retains in that charac-
ter right over the property
if the property were lost or
destroyed, upon which of the parties, in
the absence of any other relation be.
tween them than that of vendor and
vendee, would the loss fall
IL. Tax payers frequently claim de
ductions for losses from depreciation
in the value of stocks or other property
of like nature No deduction can in
any case be allowed for depreciation of
value of such property until it is actin.
ally disposed of and loss realized.
IL. Costs of suits aud other legal pro
ceedings arising from ordinary bust
ness are TO be treated ~ other expenses
of such business. and may be deducted
from the gross profits thereof.
I3. Money paid for substitute in the
army or navy cannot be deducted from
income Money received by substi.
tute for acting as such must be returned
by him as income.
IA. Where physicians ale Obliged TO
keen a horse for the transaction of bust
ness, they may dedact 80 much of the
expenses so incurred as is fairly refera
BILE to the business done.
Il. Expenses for medical attendance
store bills. &c, are not proper subjects
for deduction. Expenses OF repairs OF
implements, tools, &c used in business
may be deducted.
l6. Only one deduction of 5000 is al.
lowed from the aggregate incomes OF all
the members of any family composed
of parents and minor children, even
thouph one parent only may be living.
II is not essential that the children live
with the parents. Husband and wife
are regarded as members OF the same
family, though living separately, un-
less separated by divorce, or other oper-
alton of law, such as to break up the
family relations.
II If the members of family have
senarate incomes, the returns may be
made separately by the proper parties,
and a ratable proportion of the 5000 de.
dncted from the income of each, The
parent, as the natural guardian off
minor child, is required to make retu,l
for him But where any other guardian
or trustee has been appointed, the re.
tnrn should be made by the latter If
the minor has no guardian or trustee,
he should make return himself, If he
refuse or neglect, an independent as
sessment must be made as in other cases,
omitting penalty. ,.
IL If a tax payer has minor child
in the civil service OF the government,
receiving salary, such parent shoald
include in his income return so much
of the salary of his child As is not sub
iect to salary tax
10 Voluntary contributions to bouu.
tv finds are not considered as taxes
opd cannot he deducted.