Another decision of the tax Commissioner.
Mr. T. Allan
, commissioner of taxes, has made another decision in regard to taxes, which especially interests planters.
Here it is:
Your letter of the 11th ultima was received some days ago and submitted to the Secretary of the Treasury
In my letter accompanying yours, I expressed my views as follows, to wit: "I have the honor to submit a letter from Mr. Pope
, and to ask your instructions.
My own opinion is, that a farmer will have no right to a credit upon the ad calgrem
tax upon his property in one district by the value of the tithe produced on another and separate plantation in another district.
Paragraph 1, section 1, act of 14th of June, says: ‘'From the tax on the value of property employed in agriculture shall be deducted the value of the tax in kind derived therefrom.'’ The value of the tax in kind derived from plantation No. 1 may lawfully be credited upon the amount of tax assessed upon that plantation and other property employed in its culture, because, according to the language of the act, it is derived therefrom.
But no part of it is derived from plantation No. 2 and the other property employed on it; and no part of it can be credited upon the ad eqlorem
tax on No. 1, and vice versa.
Therefore, to take the case put by Mr. Pope
: A has agricultural property in two districts, and has made separate returns in each district.
In one district the tithe runs very far over the ad ralorem
tax, and in the other it falls short.
In the first case he can receive no credit beyond five per cent., and consequently one cancels the other, and there will be no ad ralorem
tax to pay in that district; but in the other, where the value of the tithe falls short, Mr. Pope
thinks there should be a credit allowed for the surplus tithe in the first-named district.
I think not; and I think it would be contrary to the intention of the law to allow it. Therefore, in the second case, the farmer must pay a money tax upon the surplus, after deducting the value of the tithe."
These views are approved by the Secretary of the Treasury
, and I am directed by him to communicate the same to you.
Very respectfully, your obedient servant, T. Allan