The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1868-01-03
United States Internal Revenue.

In compliance with laws, passed by the Con-
gress of the United States, all persons engaged
in the following occupations are required to
procure License therefor:
Banks, Wholesale Dealers, Retail Dco,ers.
Wholesale Dealers in Liquors, Retail Dealers
in Liquors, Lottery Ticket Dealers. Horse
Dealers, Livery-Stable Keepers, Brokers. Pawn
Brokers, Land Variant Brokers, Cattle Bro
kcrs, Produce Brokers, Commercial Brokers,
Rectifers, Coal-oil Distillers, Keepers of Ho.
tells, Inns or Tavern, Keepers of Eating. nous.
es, Confectioners, Claim Agents and Agents for
procuring Patents, Patcnt-right Dealers, Real
Estate Agents, Conycyancers, Intelligence of.
flee Keepers, Insurance Agents, Foreign Insur-
ance Agents, AuctiOneers, Manufacturers, Ped
lers, Apothcrarics, Photographers, Tobacco.
nists. Butchers. Proprictors Of Theatres, &C.,
of Bowling Alleys and Billiard Rooms, pro
priet,rs of Gift Enterprises, Owners of Stal.
lions and Jacks, Lawyers, Physicians, Sur
geons and Dentists. Architects and Civil En-
gincers, Builders and Contractors, Plumbers
and Gas-itteTs, Assaycrs, Myncrs. Express
Carriers and Agents, Grinders Of Coffee aud
Spices.
Sub5oined il an extract, conveying important
information in regard to the subject of success
sion and legacy taxes, emanating from the Of
flee Of Commissioner ROLLINS, and for the
instruction and guidance Of Assistant Asses
sors:
1.-The small amount of succession and legacy
taxes received from your District makes il ne
cessary to bring the matter to your special no
tice.
"You will urge your Assistant Assessors to
greater vigilance, and will instruct them to
call upon Clerks, Registers, and other officers
having the custody of Probate Records and
upon officers having charge of the Registers of
Deaths i'll their respective Districts, and ex am
inc such records, to ascertain the liability of
legatees, distributes and successors interested
in the estates of persons deceased.
They should also examine the Records of
Deeds to learn If any real estate has been con-
veyed without valuable and adequate consid-
Grafton.
'.You will of course understand that the iim-
tation of fifteen months for re-assessncnts does
not apply to the cases Of SUGGESTIONS aud lega-
cies of which no return has been made, but
that the tax may be assessed at any time
while the lien subsists. Pains should be taken
| to acquaint Executors. Administrators, Trus-
tees, &c, of their personal liability for legacy
taxes; and that it is not only their legal duty,
but for their Otcn prirdte interests and prOtec-
ton to pay legacy taxes. and the succession
taxes, under section l3S, upon each sum before
1t is paid over to the legatee, distributce, or
successor.
"All persons. so far as may be, should be in
formed that succession tax is a first charge
on the interest of the successor, and Of all per
SOUS ClolIlliiS Ill ms III TUE Ical cstHlc
in respect whereof such duty is assessed, and
that such estate is liable to seizure aud sale
even in the hands of Il bona .fde purchaser"
An extract from the Schedule of Taxables,
in regard to SUGGESTIONS and Legacies, is sub
Joined:
/ LEtiACIES.
Icgacics, lineal issue or ancestor, brother
or sister, per cent. Lcgacies, descendant Of
brother or sister per cent. Lcgacics, uncle
or aunt, or descendant Of same 1 per cent
Legacies, great uncle OF aunt, or descendant Of
same 5 per cent. Legacies, strangers in blood
q per cent.
SUGGESTIONS.
Il Succc>siOns iinca issue or ancestor per
cent. Suggestions, brother or sister, or de-
sccndant of same per cent. SUGGESTIONS, un-
Gle or aunt, or descendant of same per cent.
SUGGESTIONS, great uncle OF aunt, or descend
ant of same D per cent. SUGGESTIONS, stranger
i'm blood per cent.
Further information, blanks, ETC., can be OBJ
tanned on application to GEoR. W. Ross, AS
sistant Assessor Second District of Tennessee,
Eourth Division.