The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-05-01
THERR has been a chanre IN "a a.

Z THERE mas been change In the As
ofthis Congressional district
In consequences OF n change In the dis
trict itself. Heretofore the counties
composing the old congressional dis
trict, as It stood under the old State,
composed the Internal Revenue district.
But latterly the revenue districts of the
State have been made to conform 10 The
new congressional districts. This
change has resulted in the dropping Of
one or two excellent officers, as for in
stance Mr.. Parkinson, the United States
Assessor in this district, and AR. Daw-
son in the told1 second district. Mr..
Parkinson lives near Cameron, In Mar
shall county, and was appointed by
Mr.. Lincoln in 1852, and has ever since
discharged the dnties of his position
With fidelity and efficiency. We regret
to see him len out in the re-arrange-
ment. The idea seems to have been 10
balance OF the district by appointing
the Assessor, Mr.. Leonard, from Park
.esburg, and the Collector, Mr.. Orr,
from Wheeling. Mr.. Leonard was I'M
til lately the Assessor in the third dis
trict. Both Mr.. Leonard and Mr.. Orr
were confirmed by theSenate last week.
And speaking of assessors and COL
lectors reminds us that to-day, the first
of May, IS the time fixed by the Inter
nal Revenue law for the return of
schedules of incomes to the Assistant
Assessors. The amended law of March
5, 1865, Is still in force, and it is officially
announced that the assessment OF this
year will be made In accordance with
its provisions, regardless of any action
of Congress ON the new tax bill just re-
ported to the House. The Senate re-
fused to concur In the House resolution
providing for an extension of the time
for two months, In order to permit the
new law to go into operation. Taxpay-
ems, therefore, are required to furnish
nfsh their schedules to the Assistant
Assessors in their respective districts
on or before Tuesday next: TheAsses-
sors is under no legal obligation tosend
blank forms: he may do 50 as an act Of
courtesy, but it is the business of tax
payers to find his ONCE, obtain the
/ DkAuAEN A4tL anu 4GSAAG LGGAAE
In case OF neglect or refusal, the Asses
sors are empowered to make the return
and to add . penalty of twenty-five per
cent, or, in case Of fraud, TO add one
hundred per cent to the amount ascer-
tanned to be due.
/ The duties on incomes are payable
within sixty days after the return of
the schedule to the assessor-that is, on
or before the SOth day of June. The
/ income must be reckoned for the year
ending December 81, 1865. and the tax
is per cent on all sums between $500
and $ 600, and 10 per cent on the e6-
cess over 5000. The deductions per-
United are 1. The sum of 500 from
all incomes; .. All national, state,
county and municipal taxes paid with
in The year (including the income tax
paid last summer1S 5. The amount paid
for rent, or the rental value of any
homestead occupied by the taxpayer or
his family, in his own right or in the
right of his wife; 4. The amount paid
for usual or ordinary repairs, taking
the aYeragaof the preceding five years.
These are all the deductions that can be
made.
The income tax Is lien upon proper
II II not paid within the time fixed By
law and the collectors are invested
with full powers 10 take legal proceed
ings for distrainG and collection. The
proper Observance of the time and
manner of payment viii therefore save
the Taxpayer much trouble.
NE following important change has
been made in the rulings Of the inter
nal revenue commission, and assessors
ars instructed 70 govern themselves &C
cOEaingIy.
slAH expenses for insurance upon
property, and an aetual losses in bust
ness, may be deducted from the gross
income Of the year. But Losses sus-
tanned amer December 81, 1865, cannot I
reduce the income forthe year. Losses /
incurred In the prosecution Of one kind /
Of business may be deducted from gains
Ia another, but not from those portions |
of incoms derived from fixed invest
ments, such as bonds, mortgages, rents, |
and the like. Assessors should also be /
careful not To allow the deduction of 1
amounts claimed 70 have been lost In
business, when, in reality, they should /
be regarded as investments or expendi-l
lures asWhen merchants expend money /
in farming or gardening for recreation /
OF adornment, rather than pecuniary /
profit. Persons travelling about the /
country as the agents OF manufactures /
or dealers, seeking orders for goods as /
agents Of one person or firm only, such /
As salaried clerks or men hired by the 1
month, should not be required to take I
licenses As commercial brokers. All /
parts of decision No. 159 inconsistent
herewith are hereby revoked.n