Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1861-10-09

of the Treasury shall direct, and so as to pro-
vide full information rs to each subject Of
taxation.
SIC. Ii. Zach collector shall be charged
with an interest Of live per c>.It. per month
Tor all moneys retained i'll his possession be-
yontl the time at which he is required to pay
orer the same hy law, or by the regulations
established by the Secretary Of the Treasury.
SIC. l5. Each collector, before entering up.
On tie duties of his office, shall give bond in
such snn is shall be prescribed by tll.: Sccre-
iary Of the Treasury, with sufficient sllrrties
and shall take IN oath faithfully TO execute
the duties Of his cc and that be will sup
port and deiinl the Constitution Of the Con-
lcderatc States
Sic. Ii. Cpnn receiving the tax due 10y
each Icrsuh iIc collector shall sign receipts
in tu,.iic;.lc.= one whereof shall be delivered
shall he forwarded to tie Chief collector OF
,Eat State. The money collected during each
month. or during any shorter perio,l which
may he dra gralca by the Secretary of the
Treasury, shall be also Immediately forwarded
to the Chief collector, and by him be disposed
Of according TO the direction OF the Secretary
Of the Treasury; and the said chief collector
Shall report the same Immediately y TO the Sec
rotary OF the Treasury and shall furnish him
with Il list specifying the names and amounts
of each Of the receipts Which shall have been
forwarded to him as aforesaid by the district
collectors.
SEC i. The taxes assessed on each per-
son shall be statutory lieu for one year upon
all the property Of that person in preference
to any other lcin; the said leiu 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, he bound hy
statutory lien tnT five years for all moneys
received by him for taxes The date Of such
lien to commence from the time of his rcceiv.
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
until the compensation shall reach eight hun
drcd dollars, beyond which no farther COM
pcnsations shall bo paid.
SEC. IL. The Secretary Of the Treasury is
authorized to establish regulations suitable
and proper to carry this act into effect; !;
which regulations shall be binding Oh all otii
GERS the said Secretary may also frame in
sruotuns as to all details which shall be Oh
ligatory upon all parties embraced within the
provisions of this act. lie may also correct
all errors in assessments, valuations and tax
lists, or in the collection thereof in such form
and upon such evidences as the said Secre-
tary may approve
SEC. 20 Corporations are intended to be
cmhr,;ri under the word "pcrsons'' used
in this act and Whenever the capital STOCK
Of any corporation is returned by the cnrro-
ration itself and the lax paid, the stock in
the hands of individuals shall be exempt from
taX and also al the real estate owned by
the corporation and used for carrying on its
business; and the capital stocl; of all cnrpo-
ratiors shall he returned, and the tax paid BY
the corporations themselves, and not by indl-
vdual stockholders. The term "merchan-
die" is designed 10 embrace all goods, wares
and merchandise held for sale, except the ag
.icuituval products Of the country. Money
a. interest Is intended 10 include the principal
sua Of al! money bclongngto to any person
other than bauk upon which interest is
paid or 10 be paid by the debtor, as the same
stands on the first day Of October. The
term "catLle, horses and mules a intended
to inclu,lc all such animals as arc raised for
sale, and not such as are raised merely iol
food aud work on the plantation or farm where
thcv IRE hrl;,. The term '.real estate" is in
tended To INCLUDE all lands ani estates there
in and Gil interests craving thereon, inclu'
ding ferries, bridges, migcs and the like, and
in all cases tie actual marketable value oi
property TO br assessed.
SEC. u. Ii any person shall at any time
during the existence ci the present war be-
tween the Confederate States and tue United
States, Or within one year after the rarfca'
ton Of treaty of peace between them,
falsely make, forge or counterfeit, or cause or
procure to be made, forged or counterfeited,
or willingly aid or assist in falsely making,
ton Of, Or purporting to be a treasury note
of the Confederate States or shall falsely
alter or cause or procure to be falsely al
tered, or willingly aid or assist in falsely al
tcrins any treasury note of the Confederate
States; Or shall pass, utter or publish, or at.
tempt tp pass, utter or publish rs true, any
lal>., rod or countcrtcited note purporting
10 be treasury note of the Confederate
States, knowing the same to be falsely al
tered or shall colspire or attempt to con-
spre with an9;hcr to pass, utter or pnbiSnl,
as true, any falsely forged Or countcrieited,
or any falsely altered treasury note Of the
Confederate States, knowing The same to he
talsely forged or caunterleited, or falsely al
tered; every such person shall be deemed
aud adjudged guilty Of felony, and being
thereof convicted By the course, Of law, shall
suffer death.
SEC. 20. If any person shall at any time
falsely make, forge or counterfeit, or cause Or
I.rurui'e ,n he ,n:.:le, forged or countcrlritcl
or willingly ail or assist i'll falsely making,
lnryi:rs or r"ant"rfcins any hunl or coupon
in imitation Of, or l'IrpoItin:s Ia bn n bonI or
coupon of the Confederate S,;.trs; or shall
falsely alter, or caa,', or Procure 10 be false
ly altered, or willingly ail or assist III lalseiy
altering nny bou'l. "r rnlPon, III the Cuntc'l-
crate STATE; ,l i,'lii',>s, utter " publish,
u a.i,mrt 10 piss, utter :! r,LIiS, ;ts lrn",
uu, lrlsc. iorseI oi i-"nmlerIe!c:! hplld, pur-
lsi;ill. io l,r; :. Io!li o! c"upon Of the Con.
icdrraic States, Knowing the same to be false
il. E,r,.,I mr. communicated ur shall pnRs ut-