Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1863-02-18
AN ACT

AN ACT
To RAISE SUPPLIES FOR THE YEAR COM.
MENc1NG in OCTOBER, ONE THOUSAND,
E1aHr HUNDRED AND SIxTY.Tw s.
BE At enacted, by the Senate aud House
of Representatives. new met and sitting in
General Assembly and blythe authority of
the same, That tax for the sums and in
the manner hereinafter mentioned, shall be
raised and paid into the Treasury Of this
State for the use and service thereof; that
is to say: one dollar and thirty cents ad
vdzorens on every hundred dollars Of the
value of all lands granted in this State ac
cording to the existing classification as here:
tofore established; !; one dollar and twenty
six cents per head on all slaves Provtdsa,
that all lands or slaves in this State, now
in possession or under the, control of the
enemy, and such. other lands or slaves as
may be taken by the enemy before the re-
turn of the said property to the Tax Gollec-
tor, and also such other lands as shall have
been abandoned by the owners, in conse.
quence Of the action of the Military Au-
thorities, shall be exempt from taxation nm
der this Act; three dollars on each free me-
gro, mulatto or mestizo, between the ages
of fifteen and fifty years, except such as
shall clearly be proved to the satisfaction Of
the Collector, to be incapable from wounds
or otherwise, Of procuring livelihood, and
except those who now are, or have at any
time, been in the service Of the army of
this State OF of the Confederate States, in
the existing war; twenty-five gents ad pa
loren on every hundred dollars of the val
ue of all lots, lands and buildings within
any city, town, village orsborough in this
State: Provided, that the tax on lands and
buildings in The city of Charleston be as
sessed on the value ofthe lands only, where
the buildings and improvements on shetland
have been destroyed by the late confagra-
tion. And, Prouided further, That no tax
shall be levied on ldts, lands and buildings
within any city, town, village or borough,
in this State, which have passed Into the
possession or under the control of the enc
my, or which may pass, into the possession
or under the control of the enemy, before
returns are made to the Tax Collectors one
hundred cents per hundred dollars on fac.
forage, enployments, faculties and profes-
sions, including the profession of Dentistry,
and including herein Clerks Of Courts Of
Common Pleas and General Sessions, Sher-
ifs, Masters and Commissioners in Equity,
Registers in Equity, Registers in Mesne
Conveyance, Ordinaries and Corohers,
whether in the profession or employment Of
Law or Equity, the profits be derived from
the costs of suit, fees, or other sources of
professional income, except clergymen,
sehool-masters, school-mistresses and me-
chanics one hundred cents on every hun
dred dollars on. the amount of commissions
received by vegdue masters and commission
merchants; forty cents per hundred dollars
on the capital stock paid in on the first of
October, one thousand eight hundred and
sixty-two, of all banks which for their pre-
sent charters, have not paid bonus to the
State, which said bank tax, the stopkhold-
er, when he or she resides within the State,
shall have the right to pay to the Tax COL
lector of the district or parish, where such
Stockholder resides, by paying the same on
or before the first day Of June next, and
forwarding duplicate receipt Of such pay
ment to the President of such Bank and
in case any Stakeholder resides without the
State, the tax ON the stock of such Stock
holder shall be paid to the Tax Collector Of
the district or parish where the bank is To-
Gated eighty cents per hundred dollars on
the capital stock of any Bank of issue not
incorporated by this State, paid in on the
first day Of October, one thousand eight
hundred and sixty.two, doing business by
agents within the limits of this State forty
cents per hundred dollars on the capital
stock of all incorporated Gas Light Com
panies one and half per centum on all
premiums taken in this State by iucorpora.
ted Insurance Companies, and by the Agen.
cies in this State, acting in behalf of Insu-
rance Companies and underwriters without
the limits of this State; twenty-five cents
on every hundred dollars of the amount of
sales of goods, wares and merchandise, en-
bracing all articles of trade, for safe, barter
or exchange (the products of this State,
and the unmauufactured products of any of
the States of the Confederate States except
ed), which any person shall have made from
the first day Of January, in the year of our
Lord one thousand eight hundred and six
ty.two to the first day of January, in the
year Of our Lord one thousand eight hun
dred and sixty three, either on his, her or
their capital, or borrowed capital, or on ao-
count of any person or persons, as agent,
attorney or consignee ninety cents upon
every hundred dollars of the amount of
sales of goods, wares and merchandise what.
ever, which any transient person, not resi-
dent in this State, shall make in any house
stall or public place, whether the said sale
be made by sample or otherwise twenty
dollars per day for all circus exhibitions; !;
FIVE dollars per day for representing public.
ly for gain and reward, any play, comedy,
tragedy, interlude or farce, or other employ
ment of the stage, or any part therein, or