Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1864-01-06
AN ACT
10 RAISE SUPPLIES FOR THE YEAR CON-
MENC1NG IN OCTOBER ONE THOUSAND
EIGHT HUNDRED AND sIXTY.THREE.
AN ACT

AN ACT
10 RAISE SUPPLIES FOR THE YEAR CON
MENorNG IN OCTOBER ONE THOUSAND
EIGHT HUNDRED AND sIXTY.THREE.
SECTION 1. Be 1t enacted by the Senat
and House Of Representatives, moa0 me
and sitting in General assembly, and b!
the authority ofhe same, That a tax 70
the same, and in the manner hereinafter
mentioned, shall be raised and paid into the
Treasury of this State, for the use and ser
vice thereof, that is to say: Two dollars
and ninety three cents ad valorena on every
hundred dollars of the value of all land:
granted in this State, according to the ex'
isting classification, as heretofore establish.
ed ; two dollars and eighty four cents pei
head on all slaves Provided, 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 return of the said proper.
ty TO the Tax Collector, and also such other
lands as shall have been abandoned by the
owners in consequence of the action of the
military authorities, shall be exempt by the
provisions Of this Act; six dollars and sew
enty FIVE cents on each free negro, 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, Or of
the Confederate States in the existing war
eighty eight cents ad vazorem on every
hundred dollars of the value of all lots,
lands, and buildings within any city, town,
village, or borough Of this State Rrou'-
viaed, That the tax on lands ans =
ings in the city Of QhaS'- outOoli'-
the value afth- -.sston be assessed on
iaDD. - ianos only, "nere tue pullu-
and improvements on the land have
been destroyed by the late confagration ;
and, provided, further, That no tax shall
be levied on lots, lands and buildings with
in any city, town, village, or borough in
this State which have passed into the pos
session or under the control of the enemy,
or which may pass into the possession or
under the control Of the emmy before re-
turns are made to the Tax Collectors four
dollars per hundred dollars on factorage,
employments, faculties, and professions,
including the profession of dentistry, and
including herein CLERKS of Courts of Com
mon Pleas and General Sessions, Sherifs,
Masters and Commissioners in Equity,
Registers of Mesne Conveyance, Ordinaries,
and Coroners, whether in the profession and
and employment of law or equity, the pro-
fits to be derived. from the costs of. suits,
fees, OF other sources of professional income,
except clergymen, school masters, and me-
chanics four dollars on every hundred dol
lars on the amount of commission received
by vendue masters and commission merch-
ants one dollar and sixty cents per hun
dred dollars on the capital stock paid in on
the first of October, one thousand eight hun
dred and sixty three, of all banks which
for their present charters have not paid a
bonus to the State, which said bank tax the
stockholder, when he or she resides within
the State, shall have the right to pay to the
Tax Collector 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 payment to the President of such bank;
and in case any stockholder resides without
the State, the tax on the stock of such
stockholder shall be paid to the Tax COL
lector of the District or Parish where the
bank is located ); three dollars and twenty
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 o.
tober, one thousand eight hundred and
sixty three, doing business by agents with
in the limits of this State; one dollar and
sixty cents per hundred. dollars on the CAPT.
tai stock of all incorporated gas-light COM
panies one dollar and sixty cents Per hun
dred dollars on the capital stock of all in
corporated importing and exporting CON-
panies also, all incorporated and unincop'
Grated express companies; six per centum
on all premiums taken. in this State by In
corporated insurance companies, and by the
agencies in this State acting in behalf ot
insurance companies and underwriters with.
out the limits of this State eighty cents on
every hundred dollars of the amount Of
sales of goods, wares, and merchandise,
embracing all articles of trade for sale, bar.
ter, or exchange (the products of this State
and the unmanufactured products Of any
of the Confederate States cxcepted), which
any person shall have made from the first
day of January, in the year of our Lord one
thousand eight hundred and sixty three
to the first day of January, in the year o.
our Lord one thousand eight hundred and
sixty four, either on his, her, or their capi
tai, or on account of any person or persons
as agent, attorney, or consignee three dol
lars and sixty cents upon every hundred
dollars of the amount of sales of goods
wares, and merchandise whatever, which
any transient person not resident in this
State shall make in any house, stall, ol
public place, whether the said sale be made
by sample or otherwise !; forty dollars a day
on all circus exhibitions ; twenty dollars
per day for representing publicly for gain
and reward any play, comedy, tradgedy, in