Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-04-11

no merry LrollcS amer Tea
No baby in the house.
MCNAIRY COUNTY.
AT a meeting Of a portion Of the con-
stitutional union men OF McNairy
county, held in the town Of Purdy on the
LIST day Of April, 1867, the following pro-
ceedings were had
On motion, VIM. McCUllOr, Esq, was
called TO the chair, and James Pace was
appointed secretary.
The chairman, in a few brief and per-
tineut remarks, stated that the object Of
the meeting was to appoint delegates to
the state convention which convenes in
the city Of Nashville on the 18th day of
April, for the purpose Of nominating a
candidate for governor.
On motion, a committee was ap-
pointed to draft resolutions expressive of
the sentiments Of the meeting. While
the committee had retired for delibera-
ton, the following persons were sp-
pointed delegates TO said convention !:
First district, J. q. GOOch, Samuel Ne
they second, W. II. d. Maxident /;
third, Francis kerby fourth, W. 7.
Muse, w. A. Skinner; fifth, Jno. Suley,
H. A. Warren sixth, L. J. Hasteller,
John Graham seventh, n. G. Riggs,
Lieut.. G.. T. Ware, Robert Lock, Maj
Wm. HammOnds; eighth, jacob Low
rance, N. V. Peoples; ninth, n. +.
Cherry, Benz. Sanders; tenth, William
PettyCrew: eleventh, Allen Swaine,
VIM. Eester twelfth, H. b. Wade, Jas.
Morrow thirteenth, John Lakey, d. C.
Mitchell fourteenth, y. g. Ward; fir
tenth, W. a. Mills, John Farris, Alex
andeT Whitesides, and such Others as
may be in Nashville On the 18th of
April.
The committee on resolutions having
returned. submitted the following pre-
amble and resolutions, which were unan-
imously adopted by the meeting:
WHEREAS, The state Of Tennessee, by
her patriotism, fidelity, and the self
sacrificing devotion Of her soldiers and
citizens has maintained her integrity to
the federal union, and those Of her citi-
ZEus and soldiers who sought 70 over
throw the government having been dis
f-ranchised and rendered ineligible to
Office by an amendment to the cOustitu-
ton, thereby imposing upon the loyal
citizens the honorable but OnerOus task
Of preserving and maintaining a republic
can form OF government il therefore
bebsOyes her loyal citizens of each
county, town and hamlet in the state TO
look well to her future prosperity and
happiness among the sisterhOOd of states
composing the union; therefore,
EesOlre9, That 10 exercising the rights
and privileges Of freemen in a free gov
eminent, uuintimidated by threatened
military Intervention, we will support
Only such men and such measures as
have for their object the support and de-
Tense Of the constitution as IL IS, the
luliyu as q rGs, and the faithful admin
isfrat1H Of the 5a1rs.
Rcs0lrsd, That we heartily indorse our
present worthy and patriotic executive,
Andrew Johnson, in his defense and
maintenance Of constitutional and re-
publican liberty, IN opposition to a radi-
cal congress who seek 10 accomplish by
legislation what failed TO be accomplished
by the rebellion.
EasOLre9, That in the person of Hon. J. |
W. Leftwich we have had a very able
and efficient representative in congress,
and in consideration Of his past valuable
services, We would recommend his re-
election.
Res0zrcd, That wecordiaIIy approve the
course of present able aud sttentive
representative, s.. L. Warren, in the pres
en- legislature.
Restored, That a copy Of the proceed
iugs of this meeting be forwarded to the
Memphis papers for publication.
The convention then adjourned sine
die. WIN. MCCULLOR, Chm'n.
JAMES PACE, secy.
TIE INCOME TAN-TMPORTANT n
S~TRUCTTOES.
Commissioner Rollins has issued TO the
assessors quite a number of instructions
relating 10 the amended internal revenue
law. which is now in operation. The
following instructions referring particu-
larry % the assessment Of the income
tax, viii interest numerous tax payers
PHYSICIANS.
Where physicians are obliged 10 keep
q horse for the transaction of business
they may deduct So much Of the expense
80 incurred as is fairly referable to the
business done.
no DEDUCTION FOR DOCTORS BILLS.
Expenses for medical attendance, store
bills. etc, are not proper subjects for de-
duction. Expenses for repairs Of imple-
ments, tools, etc, used in business, may
be deducted.
RENT OF H~OMESTEADS.
Rent of \ homestead actually paid
may be deducted, but the rental value of
property owned by the taxpayer is not a
subject Of deduction but where the tax
payer rents a furnished house, that por-
labA Vi Al- 4ElE HAAA III Dn1lAEIdLlNn Oh !
the Use Of the furniture should not be
allowed as deduction.
ROOM RENT.
Any person claiming a deduction on
account of the expense for room rent
must satisfy the assessor that the room
or rooms occupied by him constitute his
home, sud that he has no residence else
where, and this being shown he may be
allowed % deduct what he actually paws
for rent Of such rooms, but nothing can
be allowed for rent Of furniture or care
Of rooms. When rent is included and
deducted as an expense Of business, il
must not be again deducted as rent, nor
should 3 person hiring a house and sub
a portion Of it be allowed to de- ,
duct more than the excess Of his pay f,
over his receipts.
IMPORTANT TO CLERGYMEN. I
Marriage fees, gifts from members Of s
congregation TO their pastor, etc, are !
taxable as income when the gifts or do
nations are i'm the nature Of compensa- {
ton for services rendered, whether in {
accordance with an understanding to
effect at the time Of settlement, or N
with an annual custom. d.
FOREIGNERS MUST PAY NCOM TAX. !
Citizens Of the United States residing }
are subject 10 tax upon their en- I
incomes from all sources Whatever; ii
and the same is true Of foreigners resid- =
in this country. u
The law provides that a like tax shall g
be levied, collected, and paid upon the v
rains, profits and income of every BUSH =
less, trade or profession carried on in the =
United States by persons residing with L
lut the United States and not citizens 5
hereof. I
PREMIUMS TO sUBsCRIBERS. d