Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-23

on the duties of his Office, shall give bond in
such sum as shall be prescribed BY the Secre-
tary of the Treasury, with sufficient suretes,
and shall take an oath faithfully to execute
the duties of his ce,.and that he will sup
port and defend the Constitution Of The Con-
! federnte States
SIC. lG Upon receiving the tax due by
each person tue collector shall sign receipts
in duplicate, one whereof shall be delivered
to the person paying the same, and tue other
shall be forwarded to the chief collector of
that State The money collected during each
month, or durin. any shorter period which
may be designated by the Secretary of the
Treasury, shall be also Immediately forwarded
to the cbicf collector. aud by him be disposed
of according 10 the direction of the Secretary
Of the TrcaSurv and the sai,i chief collector
shall report the same Immediately y to the See
retary oi tue Treasury, and shall furnish him
with list specifying the names and amounts
of each OF tue receipts which shall have been
forwarded to him as aforesaid by the district
collectors.
SEC IL. The taxes assessed on each per-
son shall be statutory lieu Tor one year upon
all the ropnrty Of that person in preference
10 any other lein; The said len TO take date
from the first day of October. to which the
valuation has relation, and the lands and other
property of any collector shall be bound by
statutory lien for five years for all moneys
received hy him for taxes the date IF snch
lien ia commence from the time of his receir-
ing the money.
SEC. Is. The compensation of tax collec-
tors shall be five per cent. on the first ten
thousand dullarS received, and two and a
halt per cent. ON all snlns beyond that amount,
until The compensation shall reach eight hnn-
drcd dollars, beyond which no farther com
pensa'ioas shall! be paid.
SIC 10. The Secretary of the Treasury is
authorized To establish regulations suitable
and prcpcr TO carry this act into effect;
which regulations shall be binding on all ulfi.
GERS; the said Secretary may also frame in
strRctions rs to all details which shall be OBJ
ligatury upon all parties embraced within the
provisions Of this act. III may also correct
all errors in assessments, valuations aud tax
lI>tS or in the collection thereof, in such form
and upon such evidences rs the said Secre-
tary may approve.
SIC. %. Corporations are intended to be
embraced under the word "persons USED
in this act; and whenever the capital stock
OF any corpora ion is returned by the c"rpo-
ratou itself and the tax paid, the stock in
the hands of individuals shall be exempt from
tax; and also all the real estate owned by
the corporation and used for carrying on its
business; and the capital stock Of all corpo-
r:ttions shall he returned, and the tax paid by
the corporations themselves, and not by indi-
vidual Stockholders. The term "merchan-
die is designed to embrace all goods, wares
and merchandise held for sale, except the az
ricultural products Of the country. Money
at interest is intended to include thr principal
sum OF all money belonging to any person
other than l bank upon which interest is
paid or 20 be paid by the debtor, as the same
stands on the first day of October. The
term "cattle horses and mules is intended
to include all such animals as are raised foI
sale, and not such as are raised merely fol
food and work on the plantation or farm where
they are Eeld. The term "real estate" is in
tended to include all lands and estates there
III and all interests growing thereon, inclu
ding ferries, bridges, mines and the like, anC
in all cases the actual marketable value o
f property to be assessed.
; SEC. Il. If any person shall at any tims
, during the existence CT the present war be
tween the Confederate States aud the Unitet
States, or within one year after the ratifca
ton of treaty Of peace between them
falsely make, forge or counterfeit, or cause O.
procure to be made, forged or countcrfeited
or willingly aid or assist in falsely making
forging or counterieiting any note in imita
ton Of, or purporing to be q treasury pott
5 OF the Confederate States or shall falsely
| alter, Or cause or procure to be falsely al
f tered, or willingly aid or assist in falsely al
, tering any treasury note of the Confederate
: States; or shall pass, utter Or publish, or at
tempt tp pass, utter OF publish as true, any
false, forged or countcrieited note purpurtinl
, to be 4 treasury note Of the Confederate
! States, knowing the same to be falsely al
tered or shall comspire or attempt to con
spirc with another to pass, utter or publish
/ rs trne, any falsely forged or counterteited
! or any falsely altered treasury note OF tb,
Confederate States, knowing the same to bt
{ falsely forged or couuterleited, or falsely al
! tered; every such person shall be deemed
and adjudged guilty Of felony, and being
(; thereof convicted by the course, Of law, shal
, suffer death.
SEC. %. If any person shall at any tim,
falsely make, forge or counterfeit or Cause o.
E procure to bc luade, forged or cuuntcrleite'l
ur Willingly aid OF assist i'll falsely maxim!
forging or countcrieiting any bond or coupon
in imitation OF, or purporting 10 bc a bond OF
cJupon Of the Confederate States; or shal
ia!Sul y alter, or cause, or procure to be false
ly altered, or willingly aid or assist III lalsel,
al!erng any hoa,, Or coupon, Of the Cunfe,l
crate States; Or Shall pass, utter Or publish
CT attemp: 10 pass, utter, or publish, US true
any false, forged ur countcrrcted bond, pur
porting 10 hr "a bond or COUPON of the Con
fedrratc States, knowing the same to be false
IL forged or cyInIcrirlcd or shall pass at
ter Or publish, OF attempt to pass, utter u
: publish aS ,rae, any falsely altered bond, o
couron, Of the confederate States, knowing
; the same to he iaIscl, altered; or shall coll
slifr, or attempt 20 cunspirc, with another, L
pass, after, or publish, rs true, any false, orgcl
ur cuuntrrieicd bond, or coupon puri!ortins
Ia be Il hDnd or coupon Z! the Confederate
States, or any falsely uitcre; bond, Or coupon
Of the Confederate States, KNOWN. the SAINT
10 be falsely forged or couutcrieited, OF, false
poIoEr al; every such person Shall bc dccmct
and aGjudgcd guilty Of felony, and being
thereof convicted by due course OF law, shal
lie sentenced to be imprisoned AMI kept al
hard labor lur a term not less than five years
NOT more than ten years, and be fined in q
sum not exceeding five thousand dollars.
SEC. %. If any person shall make, or en-,
grave, or cause or procure to be made or en-
graved, OR shall have in his custody or posses
sion any metaic plate engraved ailer the
s,,liinrnc of nlIY -nlnin from whicll unu ,c.in.