Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-02-22

EXTRACT: FROM THE GENERAL INCoRpo-
RATION ACT,
Dch"'ng the I'o'cer Of the 7ocn Council of the
7oWn Of AIbeuals
VIII That The Town Council Of Abbeyille
oe, nnd they are hereby. authorized and en-
powered I" Impose IN annua! tax not to ex
e'"" '"e rates per rentum or sums herenn ter
specified. upon the following property. and af
ter the following manner. for tn. use of tho
SAIL town, that i. to say, twenty cents ON every
hundred dollars of tho cash value ,f nil r.o,
e'"'r lying within the corporate limits of On id
"w". one real estate OF churches and school
ass"ciatI"ns cx"ePtcd.) which valuation shall
he ascertained and fixed, by three apprais.rs.
L" he "PP"inte by the Town Council for the
h''" being. whose duty it shall be to make a
r"'"r" OF sn"h valuation. within thirty dav.
after their appointment. l." the Town Council.
under oath aud in writing, showing the num.s
OF ali persons owning real estate IN the rorpo.
rate limits of snid towh. and the cash valu. o,
the real estate of each owner: Provided. Thnt
it the owner of any real estate shall consider
himself or herself aggrieved by such valuation,
lie or she shall have the right to appeal to a
special jury Of five treelolders, to be drawn
ny ballot from the list Of free holders resident
within said corporation. TO whom the matter
shall bc submitted, and whose decision shall he
hnaI That the appraisers appointed nv the
Town Council. upon making their return, shall
receive reasonable compensation, to he fixed
by the Town Council. for the time being. and
in case any appraiser go appointed shall refuse
or neglect to act and to make return as herein
provided, he may be fined, nt the discretion of
the Council. not exceeding twenty dollars
TX. That the Shutdown Council for the time
'eIng. may levy and collect n tax, not exceed.
ing 90 cents, on each negro between the ages of
10 ana 90 years, not including those subject TO
road duty; five dollars on each free negro be-
tween the nges Of sixteen and sixty wears, un-
less 1t cha II be shown to The satisfaction Of the
Council. that any such free negro, frorr mains
or other causes, is unable to procure his or her
livelihood three dollars on every pleasure
carriage in use, drawn by two or more horses
two dollars on every buggy. gig, sulky, ba-
rouche and other like vehicle, drawn bv one
horse; five dollars on every omnibus, pack or
cnrraiage. drawn by two or more horses, and
used for hire; three dollars on every buggy.
gig, auiky, barouche and other like vehicle,
drawn by one horse and used for hire five
dollars on every four-horse wagon used for
hire; three dollars on every two-horse wagon
drny or cart used for hire; FIVE cents on every
hundred dollars Of the sales of nil merchan
d'ss' between the first day of January in any
one year. and the frst day of January in the
next succeeding year: fifteen cents on every
hundred dollars Of profess ional income, inclu-
ding the income of lawyers. physician. aud
dentsts; ten cents on every hundred dollars
OF income arising from any mechanical employ
ment; FIVE dollars on every dsguarre5ty pist,
smbrotyPist, or other person practising a like
art or profession. wfbrmay oren a car or
room within the said corporal ion fifty cents
on each dog; five per oentum Oh the value OF
all snles of shoes, medicines, lea ther, hats. to
bsoeo. Looks. and such like articles, sold UPON
the public square, or within the Corporate lin
It's OF the said town: Provided, The same
have not been manufactured in the District.
with power to the said Town Council to col
lect the said Fl vc per centum at any time after
such sales. aud before such transpn, person
shall leave the limits OF the corporation. and
ala" Ia inlms- Tax within their discretion
upon all shows or exhibitions for gain Or re.
ward.
y. Ihni returns Of iE,. val, e nf the sales OF
all merchandise and also tb. amnuu, Of ,,,.,
fessi"nn' and mechanical incum-, Reckoning
from January t" January. and MI "ther ,,r",er
ty, except real estate. made subject to t.x-.
under the proSisioffs OF this Act, sha he made
under oath to the Town Council, and the tax
which may he Imposed thereon shall be pad
Oh or before tina first of March in each succeed
lug year: Provided, That the SAID Council NAV
levy and collect tax, ns herein provided, for
Ior the year ending the Thirty. first of Drcem-
ber.o". Thousand eight hundred and siaty.
Al. That the Town c. uncil shal have power
10 compound with nll persons liable to patrol
duty, by requiring the payment of an annual
sum OF money in lieu of the performance OF
the said duty. the money go received to he up
piled to the public use Of said corporation {;
and all persons failing or refusing to pay such
and penalties as the Town Council may i'm.
pose.
XXI That the said Town Council shall ha We
power to elect one or more marshals to be duly
sworn in and invested with all ethe powers con
etsoles now have by law, in addition t.. the du.
ties prescribed by the Town Council and
whose Jurisdiction and authority shall be con.
fna ! to the corporate limits Of said town
XXI. That the said Towb Council shall
have power to enforce the payment of all tax
es and assessmen,s levied under the authority
of this Act againstthe property aud persons Of
defaulters. to the same exten, and in the same
mannsr as ia provided by law for the collec
ton Of the general tax. except that executions
10 enforce the pny'n ent of'the town taxes shall
be issued under the seal of the corporation,
and direcled TO. the town marshal. or other per.
con especially appointed by the Town Council
to colleet the same; the money go collected to
be applied to the public uses Of the said corpo.
ration; and all property upon which tax