Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-02
purchase of bills, notes, and other securities

or on deposit in Bank or elsewhere, cattle
horses and mules; gold watches, gold and
silver plate, pianos and pleasure carriages
Provided, however, that when then the taxa
BILE property herein above enumerated, Or any
head of family, is of value less than five
hundred dollars such taxable property shall
be exempt from taxation under this act And
provided further, that the property of Colleges
and Schools, and of charitable or religious
corporations or associations, actually used for
the purpose for which such colleges, schools,
corporations of associations were created, shall
be exempt from taxation under this act: And
provided further: That all public lands. and
all property owned by State for public pur-
poses, be exempt from taxation.
SEC s. That for the purpose Of ascertain
ing all property included in the above cl. s.
ses. and the value thereof. and tile person
chargeable with the tax, each State shall con-
stitute tax division, over which shall be
appointed one Chief Collector, who shall be
charged with the duty of dividing the State
into convenient number Of collection dis.
tricts, subject to the he reviSal of the Secre.
tary of the Treasury. The said Collector
shall be appointed by the President and shall
hold his ctlice for one year, and receive
salary of thousand dollars. He shall give
bond with sureties to discharge the duties of
his office in such amount as may be prescrib.
el by the Secretary Of the Treasury, and
shall take oath faithfully to discharge the du-
ties of his office, and to support and defend
the Constitution. The said Chief Collector
Shall, with the appreciation of the Secretary
of the Treasury, appoint tax collector tor
each collection district, whose duty it shall
lie to cause an assessment to be made on or
before The first day cf November next, of all
the taxableproperty in his district; included in
each OF the above mentioned classes of prop
crty, and the persons then owning or in pos
session thereof and in order thereto the
said Tax Collectors may appoint assessors,
WHO shall proceed through every part of their
respective districts. and, after public notice,
shall require all persons owning, possessing
or having the care and management Of any
property liable to the tax aforesaid, 10 deliver
written lists Of the same, which shall Go made
in such maun,r as may be required by the
Chief Collector, and US far as practicable.
conference.-the to those which may lie re-
uuircd for the same purpose under the anthcri-
,yol the respective States andt! said asses
sors are authurize:! 10 cnler into and upon,
all and singular, the premises for:the pun
pcscs required by this act.
SEC. Il. Ii any person shallnol be prepared
TO exhibit uri;tcm list when required, and
Shall CONSENT to disclose the particulars Of
taxable property owned or possessed by him,
or under his care and management, then it
sha!lbe the duty OF; the OFFICER to make thelst,
which, being distinctly read and consented
TO. shall be received as tie list Of such
person.
SEC. :. That, ii any person snail deliver or
disclose 10 any collector ur assessor appointed
in pursuance of this act and requiring a list
as aforesaid auy false or fraudulent list. with
intent to defeat or cvade tue valuation or
enumeration hereby intended to be made:
such persoa, so offending, shall be fined in u
sum not exceeding five hundred dollars, to
be recovered in any Court Of competent ju-
risdiction.
SEC. s. Any person who shall fail 10 deliver
to the collector or assessor, list OF his taxa
BILE property, at the time prescribed bJ l'nl,
shall bc liable to Il double tax upon al! his
taxable property; the same to be assessed by
the collector or assessor, and to be collected IN
the same manner aud Dy the same process as
is herein provided as to the single tax.
SEC. 8. The lists shull he made in refer
ence in the value aud situation OF the pro-
uerty. on the first day Of October IeNt, aid
shall be made out, completed aud be delivered
INTO the hands of cacL OF the tax collectors
on the trst day Of December next; and upon
the receipt thereof, each tax collector may,
for twenty-onc days ensuing the SAID ilrs'
December. hear and determine all appeals
from the said assessments, as wei! as appllca-
tious c;.r the reduction Of double tax, when
such tax may have been incurred 10 sinSic
tax. which determination shall be final.
1
SEC. 10. Tue several tax collectors shall,
on or before the iir-t ,iay Of February ellS''-
ing furnish TO the cLiri collector Of 'he State
which lis district is situated, correct and
accurate list Of all tie assessments made upon
each yerson in his district, and Of the amount
OF tax to bc paid b. such person specifying
cacl object OF taxation; and the raj chiei
collector slIall coIa;c The saline in proper form
and forward the colIa,ed lis: 10 tie Secretary
Of tho Treasury.
sEc. II. Til. said several Collectors shall,
on ;hc first ,'ay Of May next, proceed 10 col,
lcct from every pess"ii liable fer the said 'aN,
the amounts scvrraiiy due and owing, aud lie
shall previously give !iollce ior twenty Gays
in one newspaper, il any be published il
his district, ami by notification in at least
four public place. la each township, ward or
prccinc, within his district, Vi Tue time ard
place at which lie will receive the said tax ;
and on failure To ss,y the sam", it shall be the
duty Of Tie Col;,c'.r: within twenty days
after the first day cf May aforesaid, by him
SELF Or his deputies, 70 proceed to collect said
taxes by distress ami sale of the eoois, chat
ties. or etFrc'sot the persons delinquent. And
ii, case Of such distress it shall be the duty
oil tic officer charged with collection 10 make