The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1859-01-05

THOUSAND EIGHT HUNDRED AND FIFTY
EIGHT "..-
|. BE it enacted by the Senate and
House OF Representatives, now met and
sitting in General Assembly, aud Uv the
authority OF the same, That a tax for the
sums, aud IN the manner hereinafter men.
toned, shall he raised and paid INTO the
public treasury Of this State, for The use
aud service thereof, that is tulsxy, .eiyht
one cents, al U0tOrcn,, on every hundred
dollars Of the value of AL the lands gran,
ted III this Stale, according to the existing
classification as heretofore established;
ninety five ceuts per head on all slaves;
two dollars and seventy five cents Oh each
tree negro, mulalto or mestlZo, between
the ages Of fifteen and fifty years, except
such AS shall be clearly proved to the
satisfaction OF the Collector, to be incapa
De, tom mains or otherwise, OF prucI.
nag livelihood; seventeen cents, I'D "a
Lorcm, on every hundred dollars of the
value Of all lots, lands and buildings, with
III any city, town, village, borough, in
this STATE; si%ty-eight cents per hundred
dollars on tactorage, empioyments, tac.
uItIeS and professions, including the pro
tess'on, Of dentistry. .(whelher in the pro
iession OF law, the profit be deprived from
the costs of suit, fees, or other sources of
professional income,) excepting c'er symen
sChoo!masters, srhoulmiSlresses and iDur
neymcn mechanics, whose income de
PcndS on their own manual labor; sixty
lt,l1f l..HI.
The amount of commissions received by
renGue masters aud commission mer
chants; thIrty.tive cents per hundred dol
lalS on the capital stock paid in, on the
tlrst Of October, one thousand eight hun.
dred and fifty eight, of all banks which
for their present charters have not paid IA
bonus to the Safe; useI and emp!oyed in
this State 10y agents of said banks, be.
tween the first day of October, in the
year of our Lord one thousand eight hun
drcd and fifty seven, AMI the first dav of
October IN the year Of our Lord one thou
sand eight hundred and fifty eight in cf,
Iecting loans or discounts, and dealing in
exchange or notes; twenty seven cepts per
hundred dollars on the capital stock of all
Incorporated Cas- Light Companies; one
and thirty five one hundreds per centum
on all premiums taken III this Stale bv
Incorporated inSurat ce companies, and
toy the agencies Of Insurance c9muauies,
and underwriters without. the limits of
this State; tNcnty'one cen: on every hun
dred dollars otthe amout of sales Of goods
wares and mercktnize, embracing all AR.
IlcleS OF trade for sale, barter or exchange
(the products o! this State, and the I'M.
manufactured products Of any Of the Umi-
ted states or Territories Tier eof excepted
which any person shall have made, from
the first day oil oiJanuary of the present year
TO the first day of January, in the year of
our Lord one thousand eight hundred
aud fifty gs'ne, si., er on iis, her or their
capital, or borrowed capital, or on &C,
count OF any person or persons, as agent,
attorney or con>Ignee; thirty four cents
! upon everj huHdrcl dollars Of the
! amount OF sales Of goods, wares and mer-
cha!ze whatever, which any transient
| person, not resident in this State. shall
! make in any house, stall or public place;
/ fourteen dollars per day for representing
! publicly for gain and reward, and, any
! play, comedy, tragedy, interude or farce,
or other employment Of the stage, or any
I part therein, or for exhibiting wax figures
or ether shows Of any kiud Whatsoever,
to be paid INTO the hands of the Clerks
Of the Couits respectively, who shall be
bound TO pay the same into the public
! treasury, except in cases where the same
Is now required by law TO he paid to cor
| porations or otherwise.
II. That all taxes levied on property,
as presC:iled IN Tie first section Of this
Act, shall be paid to the tax collector for
the tax district in which said property is
located.
III. In king assessments for taxes
on the value Of taxable property used in
! manufacturing or for railroad purposes
! within this State, the value of the machiE
cry used therein shall not be included, but
only the value Of the lots and builincs, AS
property merely.
lV. That the Tax Collectors in the
3everal districts and parishes in this State,
In their returns hereafter TO he made, be,
and !hay ara hereby required and enjoiu.
ed, 10 state the precise amount of taxes
collected by them, for the purpose of sup
porting the police Of tie sald several dis
tricts and parishes aforesaid, stating the
rates per centum on the amounts Of the
State tax collected for said district and
parish police purposes; and the Comp
troler General shall return the same m
his report.
V. That free negroes, mulaItoes and
mestzoeS, be, an they ars berebv re
qured to make their returns, and pay
their taxes daring the month Of March.
vi. That the bts and houses on Sui
ivan's Island shall be returned TO the tax
Collector Of the tax district in which they
are situate, IN the same manner rs other
town lots ~ d houses, and shall be liable
to the same rates Of taxation.
In the Senate House, the twenty first day
Of December, iI the year Of our Lord