Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1864-06-15
Assessors in South csrolina.

Circular to Assessors in South Carolina.
WAR TAX OFFICE, !.
CoLuMgIA, S. c., May 20, 1854,
3 The following digest making a scale of taxes,
has been carefully conpiled from tho reports Of
Assessors from Che several Collection Districts in
th;s State. And in order to Qqualizs the taxes
fsirly throughout the State, tho Assessors are
hereby instructed to pursue the said scale, ma
king only such alterations as they may find atso-
luteiy necessary fror1such local circumstances q.
may affect the ralue.e certain taxable articles in
the Act enumeratsd which cannot row be FORE
seen. In all such cases they will report the rea.
son for'the change before making the ramo:
REAL ESTATE.
Class l.-cqrrox LANDS UNDER CULTIVATION.
lst quality, from slj to $40 per acres.
Sd high pine landa sometimes cultivated
ia cotton and provisions, frorr So ts SIS per aors:
CLASS 2.-corroN LANDS sos:sEAIsLAsDs
Or contiguous n,ain lauIs, used lforproducing soa
Island cotton, from SO TO $50 per acre:
Lana. knewn5in tho same section as provision
iInds," from SIS to $50 per acre. -
N. B.-As very nearly the whole of this class
will come under tho provision Of thorAct Of Con-
gress gran ting relief account of tho "presenes
or proximity of the enemy" Assessors arc in
structed to make such allowance AZ may seem to
them just. But whenever the owner is still in
possession and cultivat ting his lands no allowance
can besmade by the Assessor, as such case does
not come within the purview Of the Act. 1f1ub-
ssqusnty injured, his appeal is to the District
Collector.
CLASS 3-HooB LANDS.
Ia; quality, suitable for cotton and provisions,
'fron $40 10 81 5 per acre.
Cd quality, suitable fer the Same puposea, from.
SIS 10 $40 per aero.
Sd quality, lands valuable for saw mill, and tim
Der, from IS to 81 per aero.
CLASS 4.
Lands known as " said hills" at from 30 cents to
SO cents per aero; hut where Improved, rs in
the neigbborhood of Camden and Columbia,
then according to their improved value as
places o. residonca.
Lands known as pine barren., valuable for fire.
waod or fencing, but not FOR cultivation, 81 to
S. per acre..
cold 6elds," and laying out to grow up or used
for range" 80 per acre.
CLASS S.
Land, vauabls fer farming purposes and the
production Of small grain, De-, but notyalua:
bio for Gotten or other staple; list qualits r"m
alO to SIS per acresS I'd quality, from Sc 10 So
per aero.
n. B.-Assessors ara instructed 10 take into al
aitcnal consideration il. ~ vaiung Of i.rias Iii
thosv things which &" mike tneIc valzrale
residences and si resorts for tcilt: and plensur..
nd uct their mere productive ess Only, or money
akips advantages. Resil.:,ccs on small iartus
contiguous TO ei:iea. towns OF villages will be
valued 81 town property, though without the
corporate limits.
CLASS s.-R1cB LANDS.
Piver swamp, LIST qws!ity, $50 per acre. I'd
quality, siOO per acre. 81 quality, $50 r.r
acre. 4th quality, s25 ier acre.
Inland swamps are 80 uacqusl, and 10 much de-
pends upcn situation Gna local advantages,
That no general classification. can be made Of
th.n.
.B.-A large purtion of the rice district Is
IN uch -Aposei TO the enemy that Atscssrrs r1ust
msko .ecb alewap.. N their Assetsments as
Sc, :, j;t, snd proper, rat rGarcv'r tho FTsnia-
-. "a. ~ Tue po:ssssirn Of The ownr!, snd'
III cultivated, .. dctuoln will be ailoacd
fSce Class q
AssK>sME:, 10 OF SLAVES.
| GAnss of gro; - sisnte'i"Ls $3.50 Per
.. s al! % here is great lrcpen-
deruocu a.,-..'5 T. negroes, Ut = greater
At less xrs.a ..U..;:n. - the cir. alns.aaces.
3. House servants, ram $500 .o.S ,uuo per head
4. Mech.nies, according To- =: nd qualifications,
from 81 900 to 81 500 per head
N. bah slaves aud ether Personality In pos
session will 10 assessed, without deSQstion, &C
corairg to thu reasons given in letter - Col.
lIu;son, d4tsa this day. t2oth May,) aFa already
-nf:o tho Assessors.
ASSESSMENT OF OTHER PERSONALITY.
i. ri-,ta-.oE horses End mules, j23 per hesa
Assss nna Jennets. raluable mostly Il: brood
animul., frsm slgO to s. 500 per head. Blood
hor,-s. br.nd horses, an face horse. according
t., their particular value.
.. Cattle OF the Bc!ine species, upon plansatlens,
t1.,n $40 ,N,S1a per head. Oxen at greater
yall,s. + used ~ work animals. Imported
stock, if kept for breed, according to their par
ticular valuo. Valuable mich cows, kept in
towns and ciiies, AND for 'aIsily use at their
particular value.
8. Sheep en- plhntaiions 81 per beau. hoats Sl
per head. Swine So per head, round.
4. Furniture, agricultural tools, carriages, veg
ons, ie., books, maps, pictures, &C., aceorains
to their peculiar value.
AGRICULTURAL PRODUCTIONS.
shcr; cotton 10 els. per pound; long cotton 80
sfs ner rouna; zen island frem 40 to To cts.
rsr aosrd, according ia qualities. Wool, clean
% - 35@cts yer pound; nnNashcd, to ~ ots-
MIR p,pnd. Toaacco, leaf IA. cts. per pound ];
nrepar.d. from 25 to 50pcr pound. Corn 81 per
bu,bei wheat sl.5O per bushel. Rye 5 per
Sushol Oats 50 ot.. par bushsl. Buckwheat
$50 per bu:h.l. Rough rice 81 peT sashol; .1i
Irish pstatoes Sl.50 per busnel psas, I'll
kinds, 81 per bushs. Fodder 81 per hundred.
Flour S. per 1uO !bs.> Meal 81. Sugar ~ cts
Molasses 80 to ~ cts. per gallon. Bacon and
lard l2I cts. per pound
All of this property ha. been estimated, and
must be assessed, according to tha raiuo Of ths
same. in 1861. But tspds, negresf, cotton ana
tobacco, purchased sine. January, iSoz. @I.s l.a
b. assessed at ibo. price aetu.liy paid i:r lss
Same. Other property, upon whoa HI TAX is aa'I
by tho Act 18th February, 1861 VIII oI |'s.s'oa
according to tho provisions OF 'ne onia n". ,h
.Ss e.. ss rs Commissions. of Toxcs, heretofore
ok-eo v. 80 - ..,I CnllerlarS. circular