The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1861-02-06
An Act

'e 90 e""IPu Oy HG otNutc ana House
Of Representatives, no,o met and sisting
IN General assembly, and by the author.
tty Of the same, That tax for the sums.
and il the manner, hereinafter mentioned.
shall be raised and paid into the Treasu.
ry OF this State, for the use and service
thereof, that is to say one dollar and
thirty cents at UdtoreBl, on every hundred
dollars Of the value OF all lands granted
in this State, according to the existing
classification AS heretofore established .
one hundred and twenty six cents per
head on all slaves three dollars on each
free negro, mulatto, or mestizo, between
the ages Of fifteen and fifty years, excapt
such As shal; clearly be proved, to the
satisfaction Of the Collector, to be ipcapa.
bic, from mains or otherwise, Of procur.
ing livelihood twenty two cents, ad
Uaforem, on every hundred dollars Of the
value Of all lots, lands, and buildings
within any city, town, borough, or village,
IN this State; one hundred cents per hun,
dred dollars on !actorare, employments,
faculties and professions, including the
! profession Of dentistry, and inciudnp
herein Clerks of Courts Of Common Pleas
and General Sessions, Sheriffs, Masters
and Commissioners in Equity, Registers
IN Mense Conveyance, Orluaries and
! Coroners, whether in the profession Of
Law or Equity, the profits be derived from
the cost Of suits, fees, or other sources of
professional income, excepting c'ergymen,
school mattresses and mechanics; one
hundred cents on every one handred dol
lars on the amount of commissions receiv
ed by vendue masters and commission
merchants forty cents on the capital
stock paid IN on the first Of October. one
thousand eight hundred and sixty, of all
banks which, for their present charters,
have not paid bonus to the State; eigh'
ty cents per hundred dollars on the capi
| tai stock Of any bank Of issue, not inc0r.
porated by this State, paid in on the first
day OF October, one thousand eight bun.
dred and sixty, doing business by agents
within the limits Of the State; fort, cents
per hundred doiars on the capital stock
of all incorporated gas light companies
one and half per oeutum on si! pre
m'ums taken in this State by incorporate
Insurance companies, and by the agencie
OF insurance companies and under~ riters
without the limits Of the State twenty
TWO cents on every hundred dollars Of the
amount OF sa,es Of goods, wares and mer
chsnd'ze, embracing all articles Of trade
for sale, barter or exchsrge (the product,
| of this Stale, and the unmanuf,ctured
products Of any OF the saveholdIug States
Of the late United States excrp,ed), which
any rerson shall have made from the
first of January, one thousand eight hun
dred and sixty, ether on hls, her, or their
capital, or borrowed capital, or on accoun,
OF any person or persons az agent, attor
Iney or consignee ninety cents on every
hundred dollars Of the amount Of sales,
goods, wares and merchandise whatever,
which any transient person not resident
IN this State shall max, in any house,
sts!l or public place, whether the said sale
lie made by sample or otherwise twenty
dollars per day on all circus exhibitions :;
five dollars per day for representing pub
hcly, for gain aud reward, any play. com
edy, tragedy, interlude or farce, OF other
employment Of the Stage, or any part
therein, or for exhibiting wax figures, or
any shows Of any kind whatsoever, to be
paid into the hands of the Clerks Of the
Courts respectively, who shall bs bound
to pay the same into The TREASURES OF
the Stale Of South Carolina, except 10
cases where the same is now required by
Iar 10 be paid to corporations or other
wse one.tenth OF one per cent. on al!
monies loaned, monies at interest, all mo.
nis invested in the stocks or bonds OF
any other State, other than the bonds or
s.ocks Of this State. and other than tho
stocks Of the banks and rail road compa
niA OF this State (; one dollar and filtv
cents on every one hundred dollars OF
gross receipts Of all commercial ager cies
within the limits OF this State; thnteen
cents on every pack Of playing cards sold
10 he State fifteen dollars on every bill.
lizard table within this State used TO and
for raising the revenue therefrom one
hundred cents on the burdred dollars Of
all The salaries, including public Offices,
Except officers OF The Army aud Navy,
aud wages over the sum Of FIVE hundred
dolIsrs.) from whatever source derived or
paid in this State.
Fee negros, mulattos and mestzos are
hereby required 10 make Their returns,
and pay Their taxes during the month oi
March, and the Tax Collector of St. Phil
bps aud s.. Michael's is allowed until the
J month Of May to receive the taxes OF
, white persons
That within thirty days after the ra,i'
. fcstion Of this Act the various Tax Col.
/ lectors throughout the Sts!e shall file in
| the offce Of the Treasurer Of their respec
} tive divisions their respective bonds, Ep
proved by Commissioners to approve se
curities to bonds of public officers of their
| respective districts, in the penalty Of twice
, the amount severslly collected by the
, .aid Tax Collectors during the fiscal } ear
' commencing in October cue ,bousand
: eight hundred and fifty nfns; Pflekfed
that nothing herein contained shall require
} pew bonds TO be given by such Tax Col
: lectors ss have been elected aud given
t bonds since the first day Of December