The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-05-03

eide that whenever any contractor for subsistence,
clothing, Arms, ammunition, munitions OF war and Tor
every description OF supplies for the army or navy oil the
United States shall be found guilty by court martial Of
fraud wul neglect OF duty, he shall be punished by
fine, Imprisonment or such other punishment as the
court martial shall adudge and further provision Is
made fos the punishment Of persons defraudng the
army navy fciv service by procuring false vouchers
enteriSg into conspiracy with any persons the
ployment OF the government with view 70 fraud aud
other kindred offences.
The following s the telegram recently sent TO Gov
ernor Worth, OF North Carolina with reference to the
effect tho last Proclamation had upon thu Of Major
Geo.
WARRINGTON D c., April 81 1865
To Governor wosrH-I am directed by the Presiden,
10 inform you that by his proclamation Of April @ 1896
y was nos intended TO interiors with the military com
missions q that time previously organized trials
then pending before such COMMISSIONS unless by special
instructions the accused 10 be turned to the
civil authority General Ruees has been instructed
proceed with the trial 10 which you refer but before the
execution OF any rendered by said commission
animation and revision. There has been an order this
day prepared and will be Issued which will relieve
snS se,s iss out e sI %seSn
copy. EDWARD COOPER, Acting Private Secretary
TIE INooMs rAx-MsTRCorIoss TO ASSESSORS.
The following instructions have been issued by the In
ternal Revenue Once which should DO observed in the
assessment OF the annual Of 1865 We give merely
what relates to The most important items:--
Only one deduction Of six hundred dollars is allowed
members
family composed OF parents and minor children,
though only ono may be living II is essential
that The children live with the parents Husband and
WIFE are regarded members OF the fam
ily, though living separately, unless separated by
divorce or ether operations Of law slch as
10 break up the family restions IL the members
OF family have separate incomes the returns
may be made separately by the proper parties aud rata
the income of each The parent tho natural guardian
Of the minor child, Is required to. make return for
him but where any other guardian or trustee
has bpar ha In oIa hot ,a
latter Ront Of homestead actually paid may be deduct.
ed but the rental value OF property owned by the tax
ing deduction account Of expense for room rent
must satisfy the that the or rooms occ-
has no residence elsewhere and this being
shown, no may be allowed 70 deduct what
he actually pays for rent Of such rooms.
pense Of business II must not again be deducted as
ront Nor should person hiring house and subetting
portion Of il be allowed TO deduct than the
OF his payments over his receipts. Where repairs
have been made. by the taxpayer upon any building
owned by HIM during the preceding Ave years nothing
can be deducted for repairs made during the year for
which income is estimated Taxpayers frequently claim
deductions FOR losses in depreciation in the value Of
stocks or other property OF like nature No deductions
can in any be allowed for depreciation OF value of
such property until IL is actually disposed of and loss
realized Costs of suits and other legal proceedings
arising from ord nary business DO treated other
expenses OF such business and may be deducted
the gross pfonts thereo Expenses Tor medical attend
ance store bills, &C. arc not proper subjects for deduc
ton. Expenses OF repairs Of implements tools, &c,
used In business may be deducted.
Among the national State county and municipal taxes
deductble from incomes are comprised such internal
have been included in expenses OF
business and such municipal ra.aby
upon all the persons liable such assessment; but
sessmcnts made by municipal authorities upon
tho inhabitants OF particular locality Of
town city on account OF special improve
ments In upon the streets adjoining the prem.
Uses Of such inhabitants, the not being assessed
rataby not considered taxes deductibe from In
II the manufacturer dealer has been In the prac
ce Of estimating his annual profits by taking nvento
cs OF stock he should take tho Cost value Of such stock
unless he bias taken the market value in making pre-
vous returns Whichever method has been adopted by
the taxpayer should be adhered to fornly
II interest accrued during the year notes, bonds
&C.. s good and collectable at the end Of the year
should be returned as income whether collected or not
The fact th9t income devoted to the payment OF debts
does not release the GANG from liability to income tax.
Residents should make reurn Ia the district wher they
reside at the time Of making the return. The resi-
dence required, under section 1l6, for the pur-
pose OF taxing income rs held 70 be residence
during the year for which income Is derived II any
person subject TO income tax resides abroad his return
should be made In the district where no last resided.
Citizens the United States residing abroad subject
TO tax upon their entire incomes, from all sources what
ever and tho Same s true OF foreigners residing In
this country The term real estate includes oil lands
enements and hereditamens corporal and ncorporeal
Profits real estate purchased In previous year need
not be returned az incomes, Losses on
srch sales be deducted thercfronn. Where an income
exceeds five thousand dollars six hundred dollars viii DO
exempt four thousand dollars subject tax at Ave per
cent and the remainder at ten per cent All expenses
for insurance upon property and all actual losses in
year. Gold and silver plae Is subject 70 tax II kept for
use whether actually used not except provided
schedule II kept Ia bank with no intention TO use
the same, such pldte rs exempt
DECISION FROM THE GENERAL LAND OFFICE,
The General Land 0cc has decided that whore party
makes homestead entry, and before the expiration Of
i've years settlement and cultivation the Homestead
settler dies the widow other representative Of tie
ceased may complete the tito by paying for the LAM aud
taking the evidence of purchase in favor OF the hei Of
the deceased settler
SURVEYOR OF CUSTOMS FOR NEW ORLEANS.
The Senate in executive session to-day, confirmed the
nomination Of Edward T. Parker Surveyor OF Customs
for Now Orleans, vice A. +. stone, resigned
FRANK BLAIR's NOMINATION. REJECTED.
The nomination OF General Frank r. Blair for Col
lee or of Internal, Revenue for the st. Louis issourD
district rejected
CELEBRATION OF wAsHINGroN'5 BIRTHDAY AT
HONG KONG.
Rear Admiral Bell, commanding the United States
steamer Hartford communicates 20 the Navy Department
under date OF Hong Kong February 81 account Of the
celebration Of the 22d OF that month by the vessels in
that harbor In which the Brtisnlgunboats participated,
agreeable to the invitation from Admiral Bell 10 the
Governor Of the colony 70 join IN the ceremonies
salute Of twenty one guns fred from the shore bat,
terry
THIRTY. NINTH CONGRESS.
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