Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1863-08-26

Assessment Act, no person IS eligloie 70
any of the offices enumerated in the Act
under the age of forty, unless he comes
within one or the other of the two classes
of persons named in the latter part of the
section. Persons under the age of forty,
who have furnished substitutes, and who
have not been disabled in the military SER
vice, or declared unfit for military duty by
the proper board, are not eligible. Neither
is any person under the age named eligible
unless he is within one or the other of the
exceptions.
Produee.-The proceeds of the sale of
produce consigned by the producer to COM
mission merchants, and sold for account of
ofthe producer are not taxed
Returas.-A person owning taxable prop
erty in State other than that of his resi-
dence must see that It is duly returned in
the Tax District where situated-he may
make the return in person or by agent, but
he cannot make the return to any officer of
another State
Salaries of Ministers Of the Gospel and
Teachers are taxed under Sec. 7 of the Tax
Act, if they exceed 1000 unless the min.
lister is employed in the military or naval
service of the Confederate States, in which
case his salary is exempt. Any person,
other than those mentioned in the excep-
tious in Sec. 7, receiving two or more sala.
aries from different sources, amounting to-
gether to more than $1,000 per anuum,
though each salary may be less, must return
the aggregate and pay tax thereon.
tSlaves.-The estimated value of the an
nual hire of all slaves, not engaged in the
cultivation of farms, OF some other busi-
ness, the profits of which are taxed as ip-
come is also to be taxed as income. And
this includes all house and body servants,
whether in town or the country, gardeners,
cooks, nurses, &c. If negroes be engaged
partly in household and partly in planting
duties, it will be proper to include the value
of pa, tial hire for household work
Stocks and money credits sold by auc.
tioneers are liable to tax of one-fourth of
one per centum on gross amount of sales.
No tax upon sales of such stocks, &C.,
when disposed of at private sale.
Sugars impressed in the hands. of COM
mission merchants, and the price thereof
fixed by commissioners under the impress.
ment laws, are liable. to tax of p per
centum on the sales; though under impress
ment, being legal sales to the Government.
Where sugars Or other property is seized by
the Government, the sale is not effected un-
til the price thereof is fixed by the apprai-
sers, and paid. 1t is the payment which
consummates the sale.
Tobacco.-All tobacco manufactured or
unmapuactured, grown priort to the year
1868 is taxed 8 per centum, by sec. 1st
Tax.Act. The manufacturer of tobacco is
not considered a producer in the contempla-
ton of the law, and commission merchants
are liable for the % per cent. tax upon
sales of tobacco for the manufacturer.
Faluation of Credits valuation of
credits means the principal and interest
due to July 1st, added-that is, if the cred
its be solvent. If they are not solvent, the
tax payer will be required to state under
oath and they will be valued according to
the best evidence the nature of the case will
admit of by the Assessor: All taxable sub.
jects, whether capital, property, income, or
anything else, must be assessed and valued
according to their value in Confederate
notes. If the holder Of credit refuses to
endorse his willingness thereon to receive
Confederate notes in payment of such cred,
it, he thereby proves that be values it at
higher rate, and, according to the provisions
Of Sec. "a, Assessment Act, in that case it
will be the duty of the: Assessor to regard
the credit as representing so much silver or
gold, and to assess it as he would silver or
gold coin at its regular market value on 1st
July. If, however, the holder will endorse
upon such credit his willingness ta receive
Confederate notes in payment, it shall not
be taxed at any higher rate than the amount
it may represent iu Confederate notes.
Wool, produced 10 1858, is to be taxed
in kind and the farmer is not privileged
to commute by paying the estimated value
thereof. The product of wool produced
any year prior to the year 1868, pays tax
of 5 per cent. ad uQloren.