Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1839-04-11

! U. >. Or Territories thereof, eXcepted,)
which any person shall use oremploy,as ar
ticles Of trade or sale, baucr0r exchange, or
have in his.he or their possession on the list
day of January, in the ycarof our Lord one
thousand eight hundred and thirty nIne,ci-
ther on his, ,her,or their own account, orpur-
chased bv his, her or their own capital, or
borrowed capital, or OH account ul any per-
son or persons, as agent, attorney, or cou-
signee, 10 he assessed by the Assessors and
Collectors throughout this State, according
to the best OF their knowledge and informa.
lion. And every person or persons, ma
king returns of such goods, wares aud
merchandise, to The tax collectors, shall
take the following oath, or affirmation, to
wit: Il, A, B. do solemnly swear, or affirm,
that The return which now make, is, to
the best of my knowledge and belief, a
just aud true return of the amount and
value of all goods, wares, and merchau-
dizc, (the products of this Stale, and The
uumauufacturcd products of any of the
United States. and Territories thereof, ex-
cepted,) which held in my possession on
the first day Of January, Que thousand,
| tlSII liS-u'utt lOl SulCt
barter, or exchange, either OH my own
account, Or upon borrowed capital, or on
account of others, as agent, Attorney or
consignee-so help me God"
SEC. 6. Ifany lax collector shall refuse,
or neglect to make his return, aud pay the
taxes, within the time specified hy law,
which had been received by him, it shall
bc the duty of the Treasurer, within whose
Division such default has been made, in
addition 10 the coercive power which he
now possesses, to charge the said Collec.
Tor with interest, at The rate Of five per cent.
per month, fom The time he ought TO have
made such return and paid the taxes, to
the time of settlement.
SEC. Z. 1t shall be the duty OF any
Sheriff or Coroner, in whose han'ls the
tax executions shall he placed by the tax
collectors respectively, 10 collect and pay
over the amount for which such executions
shall Issue, to the Treasurer, within whose
Division he may reside, Within six months
from the time he shall receive the same;
and in default thereof. il shall he the duty
Of the Treasurer To issue execution against
such Sheriff or Coroner, for Ire whole
amount expressed in such execution, with
interest thereon, at the rate of five per
cent. per month, from the time he should
have paid the same: Provided, That
SherilTs aud Coroners lie allowed credit
for nulla bona EXECUTIONS, as heretofore.
SEC. 8. 1t shall be the duty of every tax
able nhabitant of'hisState. who has, since
the first day Of October, in the year Of our
Lord one thousand eight hundred and
thirty seven, and prior to The first day Of
October last, sold ortransferred the pos
session of any real or personal property
liable to tax, Except stock in trade,) 10
give Information, at the time Of making
his next return, of such sale or transfer,
and the name ofthc person to whom sold
or transferred, to the tax collector of the
District in which he may reside, to The eud
that the tax collector may be better ena-
bled 10 collect the dues thereon.
SEC. 8. No person shall open or keep
any Office for the sale Of lottery tickets, in
any other lottery than such as may he all
thorized by The laws Of this State, unless
such person shall have paid 10 the tax
collector Of the Parish or District, a tax of
two thousand dollars for such privilege.
and If any person shall open or keep any
office for the sale Of lottery tickets, or shall
sell or offer for sale any lottery tickets.
without having paid the said TAX, such per
son, on conviction thereof, by indictment,
shall forfeit and pay TO the State. ten
thousand dollars; and it shall he the duty
of the sai,l tax collector Of the District or
Parish in which such Office shall be kept,
or in which such lottery tickets shall be sold
or offered for sale, to prosecute all persons
who shall offend against the provision of
this act.
SEC. 10. The Treasurer of each Divi,
siou is hereby authorized and required 10
pay, quarterly, at ,he end of each quarter.
all appropriations made for and on account
Of any Office of this State, or other appro-
prialion made within his Division, except
officers of each branch of the Legislature,
who shall I've paid by the Treasurer of the
Upper Division, al the enl of the Session
of The Legislature, and except the pay bills
of the Members of each branch of The Lee
giSlaturc, and Solicitors in attendance.
which shall re paid, on prescntment. at
either of the Treasures. ard except the
officers Of the South Carolina College,
who shall be paid as heretofore, under their
contract with the Board of Trustees. quar-
terIy IN advance, and it shall be the duty
of either of the Treasures of eachDivision,
whenever payments sI'alIbe made, to take
duplicate receipt, and forward The same
to the Comptroller General; with his
monthly report.
SEC IL. IF any transient person or per-
sons. not resident in this State, shall at
any time sell or expose for sale, any goods,
wares, or merchandise whatever, in any
Il C.. Il.