Voluntary Assignments.

II. VOLUNTARY ASSIGNMENTS BY DEBTORS IMPRISONED IN CIVIL CASES.

936. Petition by a Debtor in Prison in a Civil Case, for Discharge on Making an Assignment.(b)

Court:

THE PETITION of A. B., of

To the

issuing out of the

respectfully shows, that your petitioner is imprisoned in the county jail of the county of in execution at the Court of the State of for the [and if the amount due

suit of

sum of

and interest thereon from

is $500 or upwards, add, and has been so imprisoned for three months]. WHEREFORE, your petitioner prays for an order directing the sheriff of said county to bring your petitioner into court, at a time to be appointed for that purpose, and that the judgment creditor in the suit aforesaid may show cause why an assignment of all the said petitioner's estate should not be made, and your petitioner be thereupon discharged from his imprisonment in the said suit, in pursuance of the provisions of the statute concerning "Voluntary assignments by a debtor imprisoned in execution in civil causes." And your petitioner, in conformity to the directions of the said statute, states that the following is a just and true account of all his estate, real and personal, in law and equity, and of all charges affecting the same, both as such estate and charges existed at the time of his imprisonment, and as they exist at the time of presenting this petition [state the real estate, and if subject to encumbrance, designate it, and give amount due thereon, and also specify the personal estate].

[Date.]

[Signature.]

937. Affidavit to be Indorsed on the Foregoing Petition.(c) COUNTY OF

88.

I, the within-named petitioner, do swear [or, affirm] that the within petition and account of my estate and of the charges thereon, are in all respects just and true; and that I have not, at any time or in any manner, disposed of or made over, any part of my property, with a view to the future benefit of myself or my family, or with an intent to injure or defraud any of my creditors.

SWORN [etc., as in Form 858].

938. Order to Bring the Prisoner Into Court.

[Signature.]

At a special term [etc.]

[Title of cause.] ON READING and filing the petition of A. B., dated and proof of the due service of a notice of presenting said petition to this court, and a

(b) This petition must be first presented to the court at a regular special term. It cannot be heard at Chambers, nor in the first instance at general term. Matter of Walker, 2 Duer, 655; Mather's Case, 14 Abbotts' Pr., 45.

(c) All the facts to entitle the applicant to a discharge must be sworn to in the petition; and the affidavit must be sworn to at the time of presenting the petition. Bowne v. Bradley, 5 Abbotts' Pr., 141.

Assignments by Imprisoned Debtors.

true copy of the inventory of his estate, as set forth and stated in such petition, according to the directions of the said statute, and on motion of

of counsel for said petitioner, ORDERED, that the sheriff of the county of bring up the said prisoner before this court on the day of o'clock in the noon of that day.

18 at

[Signature of] Clerk.

939. Order That Assignment Be Made.

[Title of the cause.] At a special term [etc.] The above-named defendant having been brought before this court pursuant to the order of the court, and the court having heard and examined the allegations and proofs of the said parties, and being satisfied that the petition and account of the petitioner are correct, and that his proceedings herein are just and fair, and on motion of for the said prisoner, ORDERED, that the estate of the said prisoner, contained in the account stated and set forth in his petition [or specify so much of it as may be sufficient to satisfy the debt wherewith the prisoner stands charged, together with the jail fees thereon], but his arms and accoutrements, and necessary wearing apparel and bedding, and the tools and instruments of his trade, and team, not exceeding $150 in value in the whole, excepted, be assigned for the benefit of the creditors above named.

to

[Signature of] Clerk.

940. Assignment by Imprisoned Debtor.

KNOW ALL MEN by these presents, that I, A. B., of the prisoner named in the foregoing petition, in consideration of the premises therein contained, and in pursuance of the statute, have assigned, transferred and set over, and by these presents do assign, transfer and set over unto all the estate, real and personal, in law and equity, contained in the account within set forth and stated, my arms and accoutrements, and necessary wearing apparel and bedding, and tools or instruments of my trade and team, and other articles exempt from execution excepted [or specify the part directed to be assigned], and to his assigns, to have and to hold the same for the benefit of the creditors, and to satisfy the debt, in said petition mentioned, wherewith I, the said prisoner, stand charged in execution, together with jail fees as aforesaid.

Signed, sealed and delivered
in presence of
[Signatures of witnesses.]

}

[Signature and seal.]

941. Discharge.

[Title of the cause.] At a special term [etc.] Whereas an assignment of all the estate, real and personal, in law and . equity, contained in the account of the above-named defendant as set forth in his petition addressed and presented to this court, stating the cause of his imprisonment by virtue of an execution issued out of this court, at the suit of the above-named plaintiff, and praying to be discharged from his impris

Discharges.

onment in the above action, according to the directions of the statute "Of voluntary assignments by a debtor imprisoned in execution in civil causes," has been made by said defendant pursuant to an order of this court; now, on motion of for the defendant, ORDERED, that the said defendant be discharged out of custody of the sheriff of the county of suit of the plaintiff in the above cause.

at the

[Signature of] Clerk.

III. DEBTORS CONFINED FOR CRIMES.

942. Affidavit on Applying for Appointment of Trustees of Estate of Debtor Confined for Crime.

A. B., of said county, being duly sworn, says that Y. Z., the person named in the annexed copy of sentence of conviction, is now actually imprisoned in the at in this State, in pursuance of the said

in

sentence of conviction; and that the said Y. Z. is indebted to the sum of dollars [stating the ground of indebtedness], and deponent therefore applies for the appointment of trustees of the estate of the said Y. Z., according to the statute.

SWORN [etc., as in Form 858].

[Signature.]

943. Appointment of Trustees on the Foregoing Application.

Before the Hon. M. N., one of the justices of the

of

for crime, on the day of

Court of the State

WHEREAS, A. B., a creditor [or relative] of C. D., a debtor confined in applied to me for the appointment of trustees to take charge of the estate of the said C. D.; and produced a copy of the sentence of conviction of the said C. D., duly certified by O. P., clerk of the court of 3 under his seal of office, by which said court the said sentence of conviction was passed; together with an affidavit of the said A. B., that the said C. D. is actually imprisoned under the said sentence; and that he is indebted to in the sum of Now, THEREFORE, I do, pursuant to the statute concerning "Attachments against debtors confined for crimes," appoint two fit persons, to be trustees of the estate of the said C. D., with such powers concerning his estate as are conferred by the said statute.

and

dollars:

944. Application of a Prisoner Committed for Non-Payment of Fine for

I. That he is now and has been for forty-five days last past, a prisoner in the jail in said county, under a sentence passed by the Court of

held

II. That he was unable at the time such sentence was passed, and has been unable ever since his said conviction, to pay such fine.

WHEREFORE, your petitioner prays that he may be discharged from his said imprisonment, pursuant to the statute.

[Date, signature and verification.]

CHAPTER XLVII.

INCOME TAX. .

By the eleventh section of the act of Congress of June 30, 1864,(a) it is made the duty of any person made liable to annual tax, on or before the first Monday of May in each year, to make a list or return to the assistant assessor of the district where located, of the articles charged with special duty or tax, including income, and articles in schedule A, which are articles of luxury, such as carriages, plate, etc.

Every person failing to make such return by the day specified, will be liable to be assessed by the assistant assessor, according to the best information which he can obtain; and in such case the assistant assessor will add twentyfive per cent. to the amount of the tax.

In case any person shall deliver to an assessor any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration required by law, the assistant assessor will add one hundred per cent. to such duty; and in such case the list will be made out by the assessor or assistant assessor, and from the valuation and enumeration so made there can be no appeal.

The assessment list, when completed, will be returned to the collector, who will advertise in some public newspaper published in each county within the district, "if any there be, and by written or printed notices to be posted up in at least four public places within each assessment district, that the said duties have become due and payable, and state the time and place within said county at which he will attend to receive the same;" and to any sum unpaid after the thirtieth day of June, and for ten days after demand, there will be an addition of ten per cent. as a penalty for such neglect.

Guardians and trustees, whether such trustees are so by virtue of their office as executor, administrator or other fiduciary capacity, are required to make returns of the income belonging to minors, or other persons for whom they act as guardians or trustees, and the income tax will be assessed upon the amount returned, after deducting such sums as are exempted by law; provided that the exemption of six hundred dollars shall not be allowed on account of any minor or other beneficiary of a trust, except upon the statement of the guardian or trustee, made under oath, that the minor or beneficiary has no other income from which the said amount of six hundred dollars may be exempted and deducted.

Trustees, guardians, executors, etc., should make a separate return for each estate, represented by them, and a separate return of their own private estate.

(a) 18 U. S. Stat. at L., 225.

Return.

945. Return of Income.

DETAILED STATEMENT of Income, Gains and Profits of A. B., of during the year 18 :

[In the same way state the income, if any, from rents of lands; the proper deductions from which are: 1st. Repairs of fences, not exceeding the average paid out for such purposes for the preceding five years, and not including amounts paid for permanent improvements. 2d. Interest on encum

brances].....

[In the same way also state the income, if any, from rents of buildings; the proper deductions from which are: 1st. Repairs of, not exceeding the average paid out for such purposes for the preceding five years, and not including amounts paid for permanent improvements thereon, d. Insurance upon, paid by owner. 3d. Interest on encumbrance upon, paid by owner]....

[In the same way state the income, if any, from profits realized by sales of real estate purchased within the year, for which income is estimated]....

[In the same way state the income, if any, from farming operations, including the value of live-stock sold; also, value of agricultural products sold; also, value of agricultural products consumed by a farmer's family or by animals not employed in carrying on the farm; and from the total receipts