The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1864-09-20

a. Ma.hias Irenshaws, Friday Oct. 9TH.
At Col. Nelson Bells. Saturday sth
At Stephen Il. Smairs, Monday 10Th
a. Rsv. Robt; teglers, Thursday l3,h
A, "r rnoay l4th
AT Capt. I. l.. Clyburn's Saturday 4" 18th
AT John Ross Monday ,7,h
AT Belair, Tuesday Isth
At r.&. Magil's Store, Wednesday 18th
a! Cra'g ~ Ta!lor's, Thursday goth
~ Mrs. L. w. Huey's, Friday 2Ist
~ Lancaster Z. H., Monday and Tuesday
October 2ith and 25th.
At Pleasant Hill, Wednesday Oct 26th.
In order to aid tax payers in preparing
'he'r returns, the following schedule aud
classification Of taxable articles is published:
CLASS An Property Engaged in Ac-
r,cuhure.
lhe Kinds OF property which shall be
considered ns employed in agriculture are
All land. actually cultivated or connc,,,.d
win or contributing TO such cultivation.
such us wood or pasture land, nj; sI,v.a
little, big, old and Young, above twelve
years 0: age as are properly known and
designated as plantation or farm neoross
as contra: :distnguishe from mechanic. or
house servants or others not connected with
farm or plantation (; all hsrses, muIes and
oxen used as work animals ona farm or
pan ton, as contra distinguished from
ia'nily horses or horses of pleasure. and
Iron horses, mules or stock cattle upon
such estate but not actually used in tiliinp
tne soil ;"il ploughs, carts, wagons and irn.
piements Of husbnndry generally used and
necessary TO the proper cultivation of the
crops.
CLASS ll-AA Property eferery kind Reai.
Personal and Mired, not employed in Agri.
culture.
This property will embrace lands not am
ployed ~ agriculture all rsuI estate in
cities, towns and villages, and all olhsr
real estate throughout the country that
does not contribute TO the tax in kind Mi
slaves not employed in agriculture, embra.
eng all house servants, bOth ia the city and
country, carpenters, handi Craftsmen of all
Kinds, dray en-, day laborers, body servants.
c"achmen, &c, and all others not ugricuI.
turai. including slaves on farms under
Twelve Years OF age; horses, mules and
Jenniss not engaged in agriculture cattle
oi The bovine species, sheep, goats and
swine.
Cotton, wool, tobacco, corn, wheat. rye.
oats DUCK wheat and all kinds Of grain po.
ta'oes and all kinds Of peas, and all pro.
oucts oi The lnrm, garden or orchard.
Flour, meal, sugar, molhss -, bacon. lard
ana all other groceries, merchandise. spitii.
uous liqnors, wine, cider, etc
Value OF household and kitchen furniture.
agricultural tools and Implements, ow mad
but not employed in agriculture, and all
tools OF mechanics or others, musical in.
struments and all articles Of domestic uso.
carriages, wagons, drays, carts and eyery
species oi vehicles on wheels not employed
IN agriculture; books, maps, pictures, paint.
ings, q; tuary and other works of art.
Tho assets Of ali banks or other Joint
stock companies, whether incorporated or
not, a'e-taXed just individuals are taxed
banks paying tax on their capital and
reserved funds, and returning their gold and
silver coin as other are required to do.
Iold aud silver ware and plate, Jewels.
Je"elry and watches; gold and silver coin.
gold dust, gold or silver bullion value of
moneys held abroad, bills Of sxcl,arus on
fofeign countries, PromissOry nOles, rights,
credits aud securitiss, including Conisde.
rate bond, Nil solvent credits, bank blls
aud all other paper ISSUED i currency--ex.
cept non interest bearing Confederate Treas.
! ury noies-and not employed In a rsgis-
tered business.
On all profits made by Buying and sell
ing articlss-purchased since the Ist Janu
AIRY, iS63-between the 9Th February and
LIST July, 1864, n tax Of 80 per cent
There is also tax Of ~ per cent on ali
taxes due and payable in 1864, under the
Act TO raise money TO increase tho pay Of
! soldiers.
Land and slaves must be assessed where
actually situated, and cannot be returned
in any different district where not situated.
Property Of all other kinds may be returue d
where the tax payer resides or considers
| that his home Is.
Tax payers are urged, promptly, to pre-.
| pare their returns in Compliance with the
above instru:tions As msch time has been
necessarily consumed in preparing the pa.
pers for the collection of this tax, but little
indulgence can be extended to delinquents
We hope the returns will be- made be sfore
the 7lh day OF November, rs on that day
tie Books will he closed and the penalty
for not making returns enforced against ali
| defaulters.
JAMES K. MAGILL,
18th Dktrict Collector,
Il