The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1867-05-07

prisoEment for overdue taxes shall be allowed"
will be pleased to learn the views of any
one, who conceives that his business or property
is unduly taxed-will give those views careful
consideration, and if, in my opinion, the objec-
tions are just, will report them to the General
Assembly for their action.
If in any county blanks for taking tax lists
have not been received, they can be had on ap-
plication to the Comptroller, whose province it
is to furnish them, and who long since forward
ed copies by mail
Very respectfully,
KEMP P. BATTLE,
Public Treasurer.
leaving tract of land to B. G. and D., valued
at 81 600 B. sells his tract for mining pur:
poses for $4,000. How must the list.taker
manage!
Answer-Under Sec %, Act for collecting
Revenue, he must estimate what would have
been the value of BIS tract in 1860. supposing
no mine had been discovered. Under Sec. 20,
he will then estimate what additional value has
been impaired to it by frding the mine. The
value thus ascertained is that to be returned
10 the above case does not list any part of
this increase of value as ''income."
Valuation Of Personal Property.-Personal
property liable to taxation ad valorena must be
valued at the market price at the time of listing,
at the place where the property is located. See
Rev. Act, page 3.
Polls Who are Observation-Disclosures en-
ploys hands liable to poll tax, giving as wages
part of crop; he mus list them.
Landowner lets his land to negroes, under
contract to receive part of the crop as rent; he
| is not bound to list them. 1t would be the
same if the owner furnishes team, &c, provided
be parts with the control of the land, and can
not direct the labor of the hands.
The question is, who has control of the land?
If the owner he must list the work men. If the
| hands have control until crop time, they are
tenants, not laborers.
The Sheriff, when the owner of the land is
! not bound for poll tax of the cropper, should
enforce the payment of the tax by distraint of
the growing crop He has no right to return
as iDsolvent one who has an interest in grow
ing crop.
If the renter of land employs laborers, he is
bound for their poll tax.
! A planter is not bound to list his manager or
overseer. Nor is merchant bound to list his
clerks.
Employers must list those in their service LIST
April day laborers. This construction is
thought hard, but the words too plain for
doubt, and, indeed, the revenue bill as originally
presented was amended in the Senate by the
addition Of the latter clause of the section un-
der consideration, mainly to secure tax from
this itinerant class of laborers.
Household Furniture worth 1926. Only
S25 is to be listed Books worth $500. Only
500 to be listed:
Cotton and To6acco, dc on hand LIST April,
1867 produced 10 1865, must be listed. The
owner may retain family supplies for one year.
Shares of Stock in Railroad Companies
Except Raleigh 4 CASTOR and Wilmington &
Weldon R Stocks, which are exempt, the
former uotil dividends exceed Is per cent. pei
anuum the latter absolutely must be listed a,
their market value, along the line of the roads
Moncy-SlOO can be deducted from cash on
hand 1st April. IF man has nett income over
$500, and has the income in the shape of mo-
ney on hand LIST April, it must be taxed as emo
ney' as well as "income."
National Banks should list the shares of
stock, owned therein by residents and non resi-
dents, at the place where the Bank is located
under Sec. IL, Glass ], Seized. A,
Class 2. Seized. 4.-Watches, Gold and
Silver and plated ware; also, pleasure carriages
and harness, are taxable whether used or not
1t is different with jewelry and musical instru
nents
Carriage and horses used by Physicians, ex
clusively in practice, are exempt
Salaries "A clerk in store, receiving com
pensation of $50 per month, must pay the sala
ry tax if he receives from April /, 1866. te
I April l. 1867 over $500. The sum of $500
caunct be deducted from the total.
Class 3-Schedu'e A-Nett income unde,
$500 not taxable. If over $500, that amount
cannot be deducted
The expense of keeping carriages and horses
used exclusively by physicians in their practice
can be deducted from gross income.
Also the necessary expenses Of lawyers 10 at
tending Courts.
Also "food," &c, bought by farmer for bis
hands or stock, but if the farmer produces bis
substance, his income from this product aud his
expenses 10 feeding it exactly balance, and moth.
ing is to be deducted.
! ia farmer give fuel as part wages to his Ia
borers, he may deduct the value, but on most
plantations that value is triaing, as it is to the
interest If the owner to have the land cleared
for cultivation. House rent given as wages,
should not be deducted.
School teachers, who receive tuition money
for the pupils taught by them, are not taxed as
having salary, but taxed on their nett TO-
come, under this section.
Gain on purchase and re sale of lands, stock,
&C., within the year preceding 1st April 1867,
must be estimated as ''incomeP
Liqu"r Purchases If A buys liquor in New
York and sells to for resale, A is liable to
the ten per cent tax, and is not
So If A buys of the maker in this State and
sells to for resale, is liable for the FIVE per
cent. tax, and B is not.