Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1861-01-25
A Bill to Raise Suopli.s
f'"r TIE y'ar commencing IN October. one Mou-
sand cigM HunJycd ,ud yjrfv


sand ctgh hun,iycd and sirfv.
SECTION |. Be il enacted 6y the Senate an,
Io"~ IF REPRESENTATIVES. non met and sit.ing in
G"""rH assembly. and by tie authority Of The
same, That Ii tax for the sums, and in the mau.
ner hereinafter mentioned, shall be raised and
pnid into the public treasury Of this State, for
TIE nee and service thereof that is To say: 'rwo
dollars Mt rd'urcm on every hundred dollar, of
the value Of all the lands granted in this State,
according to the existing cussficn ion Us hero.
toforc established onc hundred and sixty cent,
per head on all slaves; three dollars aud TWEEN.
Iy-hre cents OH each free negro, muat,u, or
IncSiizo, between the ages of fifteen md fftv
years, except such MS shall be clearly proved to
the satisfaction Of the collector to DO incapnb.e,
from mains or otherwise, OF procuring iiveli-
hood twenty seven cents al raiorcn, on every
hundred dollars Of the value of oil lots. lands
aud buildings. within any city, town, village, or
borough in this State; one hundred cents per
hundred dollars on inc.orage, emp!oyments "a
cn'tics and professions, including the r, ,ofession
OF dentistry, (whclhrr in the profession of law
the profits DC derived from the costs Of suit fees
or other sources Of professional income; except
7ng clcrgymen and mechanics: one hundred
cents on every hundred dollars on the amount
'of commissions received by vendue masters and
commission merchants; thirty eight cents per
N'indrcd dollars on the capital stock paid in, Oh
The hrst OF October, one thousand eight hun
cred nnd sixty, of all banks which, for their
present charters, have not paid bonus TO the
State; seventy five cents pei hundred dollars
on tic capital stock Of any bank Of ISSUE rot
Incorporated by this State, paid in on tho first
hay OF October, one thousand ei.h, hundred and
e'Nty. doing business by agents within the Limits
OF this State; f"r.fve cents per hundred dollars
~n the capital stock Of all Incorporated gas light
'comnanics5 one and a half per ceu,um ON all
premiums taken in this State by Incorporated in .
s'rance companies, snl hv the agencies Of insu
rance companies and underwriters without the
lihlts of this Stnte; teuiy- eight cents on every
hundred dollars Of the amount Of the sales Of
goods, wares and n,"i chandi<e, embracing all ar.
tic!es Of trade for sale, barter or exchange. Uhe
products of this State, and the uu,nanu featured
products Of any Of the United States or Terri
tories thereof excepted) which any person shall
lave made, from the Erst day of January, i'm
the year of our Lord one thousand eight hun
dred and sixty, 10 the first day of January, in
The year OF our Lord one thousand eight hun
dred and sixty -one, either OH hir, her or their
'clpltai, or borrowed capital, or on account of
any person or persons as agent, al tornry or
assignee: one hundred cents upon every hun
dred dollars Of the amount OF the sales of goois
wares mud merchandise whatever, which any
transient person, not resident in this State shall
make in any house, stall. public place. whether
The said sale be made by sample or otherwise;
one hundred dollars per day for all circus exh
billions twenty dollars per day for representing
publicly. fer gain and reward, any play, coinedy
'"pceuS' ih'eTiuue, or iafce or other employ
'nent OF The siagc, or amy part thereR, OF for
exhibiting figures, or other SHOWS of any
KIND whatsoever, to be paid into the hands Of
the Clerk ot the Courts respectively, who shall
I've bound TO pay the saIae into the Treasures of
the State of South Carolina eXcept in cases
where the ssme is now required by law to be
raid to corporations or otherwise one hundred
and fifty cents on every hundred dollars of in
terest received during the past year OH bonds or
STOCKS q! this Stale, or sny other State of n,uni.
clPal corporations, OF private individuals and
also on the bods. notes or judgments Of private
indIwlana's, or from whatever source derived !:
two dollars aud fifty cents on each carriage and
one dollar twenty five cents on each bupgy,
employed by private individuals (other than car.
rlages aud bugges for sale,j provided that ct
tTore than one tax of this amount shall be charp-
ed against any one private individual; two do J.
lars and fifty cents on each hackney coach,
Stage carriage, omnibus or buggy, for the trans.
portation of persons and passengers, whether
10 or from railroads. steamboats,, or any other
way OF transportation, or VIII ether in and upon
me streets OF cities, towns or villages; one dol
lar upon overy gold watch (oiher than watches
tor sale) used in this State fifty cents upon
every silver watch (other than watches for saIe)
used in this State twenty five cents on every
PACK oi playing cards sold in this State fifteen
dollars upon every billiard table within this
State used TO and for the purpose OF raising
revenue th.refrom; thirty-fve cents On The
hundred dollars Of the capital e.ock of all ship
ping owned in the whole or in part in this Stute.
including therein NIL steamboats, thirty. five
cents on the hundred dollars of the capital
STOCK OF oil marine aud railway, and other dry
dock capital, owned in the whole or in part in
tins State; twenty cents OH the hundred dollars
OF the capital stock Of all manufacturing CON-
panies OF every sort, kind and nature whatever.
owned Ill whole or i'll part in this Slate; one
per, cent on the gross receipts of all charter
bridges and ferries within this State; one huff
OF one per cent: OH the gross receipts of all
chartered turnpike roads within this State; fif-
teen dollars each on all distilIeries and breweres
Uncludng therein all turpemtnc stils) used in
IBIS State; seventy-f five cents on the hundred
dollars of all profts, dividends. interest or in
come derived from savings institutions of this
State; one hundred cents on the hundred dol
lars on all salaries and wuges (other than the
salaries of clergymen) over the sum of five hun.
dred dollars, from whatever source derived, re-
ceived or paid III this State !; one hundred cents
on the hundred dollars on all commissions re-
ceived by vendue masters or commission mer-
chants.
SEC. 2. All taxes levied on property, M pre-
scr'bed in the first section OF this act shall be
pad to the lax collector for the tax district in
which said property is located.
SEC 3: The tax collectors, in the several dis
trcts and parishes in this State in their returns
hereafter to be made. are hereby. required and
iected by them for supporting the police ofthe
SAID several districts and parishes aforefaid stat
ing The rates per centnm Oh the amonnts of :tiIe
State tax collected for said district and parish
police purposes. and the Comptroller General
shall return the in his report.
SEC. 8. Free negroes Inulattoes and meslizos.
nre hereby required to make their returns, and
staIi pay their taxes during the month Of March.
SEC 8. The lots and houses on Sullivan's Is.
land shall be returned to the tax collector of the
TAX district i'll which they arc situate, in the
same manner as other town lots and houses, and
s''ui! be liable to the same rates of TAXATION
DEC. 2: That within thirty days after the
ratihcation OF this net, the various tax collec.
tors throughout the State shall FL in the Office
OF the Treasurer Of their respective divisions
the'r respective bonds. approved by the com.
nlssioners to approve securities to bonds Of
public officers Of their respective districts, in
the penalty Of twice the amount severally col.
iected by the said tax collectors during the
hseal year commencing in October, one thou,
sand eight hundred and fihy.nins; provided,
that nothing herein contained ej,ali r.on;ra