# United States Statutes at Large/Volume 2/8th Congress/2nd Session/Chapter 11

Chap. XI.—An Act to provide for completing the valuation of lands and dwelling-houses, and the enumeration of slaves in South Carolina, and for other purposes.
Act of July 9, 1798, ch. 70. Act of Jan. 2, 1800, ch. 3. Secretary of the treasury to employ clerks, upon such terms as may be reasonable, for completing, &c. the abstracts of the valuation of lands, &c. &c. in the state of South Carolina, under the direction of the supervisor. The clerks, under the direction of the supervisor, to make proper additions to or deductions from the valuations. Lists and abstracts, when finished, to have the same force and effect as if they had been completed, &c. &c. agreeably to the provisions of the acts quoted in this law. An additional per diem allowance to the supervisor. Proviso. Act of July 14, 1798, ch. 75. Supervisor of S. Carolina to appoint one or more surveyors, when the assessment of the direct tax therein is completed. The surveyors to make out the lists of the sums payable. The lists to have the effect of lists made by distinct surveyors of the revenue. Powers, and duties; compensation.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby authorized and directed to employ clerks, for such compensation as he shall judge reasonable, to complete, register, and record, under the direction of the supervisor of the district of South Carolina, the lists and abstracts of the valuation of lands and dwelling-houses, and of the enumeration of slaves within the state of South Carolina; and under the direction of the supervisor aforesaid, to add to, or to deduct from the valuations aforesaid, of each individual, such a rate per centum as has been determined by the commissioners appointed for the said state, under the act, intituled “An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves within the United States,” ​agreeably to the provisions of the said act, of the act intituled “An act, supplementary to the act, intituled An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves within the United States,” and of the act intituled “An act to provide for equalizing the valuation of unseated lands:” which lists and abstracts, thus completed in conformity with the revisions and equalizations made by the commissioners aforesaid, shall have the same force and effect as if they had been completed, registered, and recorded, under the direction of the commissioners aforesaid, agreeably to the provisions of the above-mentioned acts. The supervisor aforesaid, shall be allowed, in addition to his annual compensation, at the rate of three dollars per diem, for each and every day employed by him, in completing or superintending the completion of the lists and abstracts aforesaid: Provided, that the whole amount of the said additional allowance shall not exceed five hundred dollars, and the said allowance, as well as the compensation of the clerks employed by virtue of this section, shall be paid out of the monies appropriated, or which may hereafter be appropriated for defraying the expenses incident to the valuation of houses and lands, and the enumeration of slaves within the United States.
Sec. 2. And be it further enacted, That the supervisor of the district of South Carolina be, and he is hereby authorized and directed, as soon as the assessment of the direct tax to be levied and collected in the state of South Carolina, by virtue of the act, intituled “An act to lay and collect a direct tax within the United States,” shall have been completed, to appoint for the whole of the said state, one or more surveyors of the revenue; who shall be authorized to make out the lists containing the sums payable, according to such assessment, for every dwelling-house, tract, or lot of land and slave within the said state; which lists shall have the same force and effect, as if they had been made for each assessment district, by a distinct surveyor of the revenue: the surveyor or surveyors of the revenue, thus appointed for the whole state of South Carolina, shall likewise perform all the other duties, exercise all the powers, and receive the same compensation, which, by virtue of the provisions still in force in any former act or acts, were directed to be performed, exercised, and received by the surveyors of the revenue for the several assessment districts; and so much of any act, or acts, as directed the appointment of one surveyor of the revenue for each assessment district, so far as relates to the state of South Carolina, hereby repealed.
Supervisors, with the approbation of the treasury may unite several assessment districts into one district.Sec. 3. And be it further enacted, That the several supervisors, or officers acting as supervisors, may, with the approbation of the Secretary of the Treasury, unite, whenever such measure shall be thought expedient for the better collection of the direct tax, two or more assessment districts into one district, and appoint only one collector of the said tax for the assessment districts, thus united; any thing in any former act or acts to the contrary notwithstanding.
Settlement of the accounts of the commissioners and assessors.Sec. 4. And be it further enacted, That the accounting officers of the treasury be, and they are hereby authorized to settle the accounts of any of the commissioners or assessors employed in making the valuations, and enumerations above mentioned in the state of South Carolina, although the same may not have been presented to, and certified by the commissioners aforesaid, in conformity with the provisions of the act, intituled 1798, ch. 70.“An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves within the United States.”
Allowance to the commissioners.Sec. 5. And be it further enacted, That any of the commissioners aforesaid, who shall, on the request of the Secretary of the Treasury, attend for the purpose of assissting the supervisor of the district of South Carolina, in completing the lists and abstracts of the valuations, and enumerations in the manner provided by the first section of this act, ​shall be allowed the same rate of compensation, as is provided by law for attending a meeting of the board of commissioners.
Appropriation.Sec. 6. And be it further enacted, That a sum not exceeding thirteen thousand five hundred and ninety-three dollars, and twenty-three cents, to be paid out of any monies in the treasury, not otherwise appropriated, be, and the same is hereby appropriated, for defraying the further expenses incident to the valuation of houses and lands, and the enumeration of slaves within the United States.
Approved, Feb. 11, 1805.