The Abbeville banner. [volume] (Abbeville, S.C.) 1847-1869, 1857-01-22
AN ACT

House ot Representatives, now met and sit.
ting in General Assembly, and 10y the au.
tliority Of the same, That the Town Coun.
Gil OF tho town of Ab!cville he, and they
aro hereby authorized and empowered to
impose All annual tax not to exceed the
rates FER cchtum or sums hereinafter speci-
fed, upon The following property, aud after
the following manner, tvr the use aud SER
vice Of said town, that is to say: Twenty
cents on every hundred dollars Of the c,,>i,
value of all real estate lying within the cor
rorate limits Of said town Inc real estate "f
churches, and school associations cxccptcd)
whicl, valuation shall he asccrlancd anil
fixed hy the Town Council for the time be-
ing: Proriacl. that il the owner of any
real estate shall consider himself agg,icvc,l
i'y sucl, valuation. he shall have the right
to appeal I" special jury five frcel,oldcrs,
TO bc drawn hy ballot from the list Of per-
sons who own real estate and are resilient
within said corporation, to whom the mat
ter shall Inc submitted, aud whose decision
shall DC final. Fifty cents on each negro
between the ages of sixteen aud fifty years:
five dollars on each free Ecyro between the
shall he shown to the satisfaction Of the
mains or other causes, is unable To procure
his or her livelihood; three d"ars"u every
pleasure carriage in use, drawn hv two ar
more horses; two dollars nn every buggy,
gig, sulkcy, b:rouchc and other like vcl,itl,
drawn bv one horse; five dollars on every
omnihi,s, hack or carriage, drawn tv two
or more horses, and used frr hire; ,hrrc
dollars on ever buggy. gig, Sulkcy, h;,rruche
..,I IL; L. I, l.
aud useL for hire: &c dollars OF every
four horse WAGON uscl for hire three dol.
lars OIL every two-horse wagon, draw, or
cart mscI for hire; ten cents on every hun
slrrl dollars Of the sales If all merchandise
between the first day OF Janury in any one
year and the first day Of January in the
next succeeding year; fifteen cents on every
hnndrc'! dollars of professional income, in
ciuding the income Of lawyers, physicians
and dentists; ten ccnts on every hundred |
dollars Of income arising from any mccllan-
ical employment; five d"lars on every l;,-
guerrcotyp:s', am!'ro,vpist or other person
practicing like art or profession, who may
open car or room, within said corporation;
iii;y cents on each dog; five per ccntum on |
tho value OF all sales made ut auction hv |
transient persons; two perccn:um on the |
value Of all sales of shoes, medicines, leather
hats, tobacco, hooks, and such like articles
ra;,;lc by transient persons exposing the
same for sale on the public square, or with
in the limits of the incorporation, with pow
er 10 the said Town Council 10 collect the |
said five per cenlu'n and two per centum in |
the manner hereafter provided, at any time |
after such sales, and before such transient
person shall leave the limits Of the incorpor-
alton; and also to impose tax, within
their discretion, upon all shows or exl,Li-
tions for gain or reward.
II. That returns Of the value of sales of
oil merchandise, and also Of the amount of
professional and mechanical income, shall
he made upon oath 10 the Town Council by
the parties who may le liable to pay tax
on the same, during the month of January
OF each year for the preceding year: and
the said tax shall he paid 10y the first day Of
March next ensuing.
Ill. That The owners Of other property
than real estate, upon which tax is herein
authorized to be levied, shall make their re-
turns, upon oath, to the Town Council, Of the
amount or value thereof, as the case may be,
dur.:g the month of january in each year,
and pay the taxes thereon 10y the first day
OF March next ensuing.
~. That the SAID Town Council shall !
lave power to compound with MI persons
liable to patrol duty, hy requiring the pay
0aeu: af an annual sum Of money in lieu of |
the performance Of such duty, the money so
recci'ed to lie applied to the public use OF
"aid corporation; and all persons failing or
refusing to pay such communication shall lie |
liable 10 such Zines and penalties rs the said |
iowa C"uncil nsay impose.
V. That the said Town Council shall have |
power to elect one or more MarsI,aIIs, to fix
their salaries, and prescribe their duties, the
said MarsliaIls to lie duly sworn in, and in
vested with all the powers Cons,alles now
have by law, in addition to the duties pre-
serioed hy the Town Council: and whose ju.
risdic,ion anl authority shall bc confined to |
the corporate limits Of said town.
vi. That every person who s!;sll lie quail |
ificd 70 vote for ln,en,lant and Wartens of |
the said town Shall, ut least one week pre-
vious to any election of Inienant and War
siens,: register his name in book to Lc
kept hy tho Inten,iant or Clerk Of the
Council for that purpose. and shall pay into
the treasury Of said town the sum Of one
dollar, and no person failing to comply will,
these rc4n'slt'ons Shall be allowed 10 vote
Mt any such election.
VII. That the sail Town Council shall
have power TO enforce the payment OF all
taxes aud assessments levied under the a,,-
thority Of this act against the property and
pcrsons. of dcfaulters to the same extent and
in The same manner rs is provided by law,
for the collection Of the general State tax,
except that executions " enforce the pay.
ine,,t Of tho town taxes shall be issued I'M
der the seal Of the corporation, and directed
10 the Town Marshal or other person espe-
s,cially appointed by the Council to collect
tho same the money SO collected to be ap-
piled 10 tho public uses of the said corpora
ton. Aud all property upon which tax
sliali le levied and assesscd is hereby de-
clsrcd anl made linbIe for the payment
thereof, in preference to other debts due by
tha oprsnn oHui,y the x,rot,erty ,,t tho tirna