Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1865-03-29
TheT Tax Act.

I'leacerS ulay Do equdi " tneai AAe tee'S.1- -
The Tax Act.
As the State and District Tax Collector is
now gathering the State Tax, for the year
commencing lst Oct. 1854 assessed by the
Legislature at its last session. we publish the
Tax Act in full, the better to enable Tax pay
ers. to make correct returns of their respec
tive liabilities, and to make the necessary ar
rangements to meet the demands of the Tax
Collector:
An ACT
To RAISE SUPPLIES FOR THE YEAR coMMENc-
ING IN OCTOBER, ONE THOUSAND EIGHT HUN
DRIED AND sIXTY-EoUR.
SEC. |. Be It, enacted 6y the Senate and
House of Representatives., 'aop met and sitting
in General Assembly, and by the authority Of
Ms.same, That tax for the sums, and In the
manner hereinafter mentioned, shall br rais-
| ed and paid into the treasury of this State,
for the use and service thereof, that is to say :
Six dollars ad ralorens on every hundred dol
lars of the value of all lands granted in this
State, according to the existing classiGca-
ton, as heretofore established; four dollars
per head on all slaves; Provided, That all
| lands or slaves in this State now in possession
or under the control of the enemy, and also
such slaves as may have come into the posses
sion of the enemy before the first day OF April
next, or such lands as shall have been aban-
doned by the owners, in consequence OF the
action of the military authotities, before the
first day of April next, shall be exempted
| from taxation; ten dollars on each free ne.
| gro, mulatto, or mestizo, between The ages OF
fifteen and fifty years, except such as shall
clearly be proved to the satisfaction of the
l-csllector to BIZ incapable, from wounds or
otherwise, Of procuring q livelihood, and ex-
| cent those who now are, or have at any time
since the first day of October, Anno Domini
one thousand eight hundred aud sixty three
been in the service ofthe army Of this State
or Of the Confederate States, as laborers or
otherwise, in the existing war; one dollar aud
6!ty cents cd ralorem On every hundred dol
lara or ;h- :aae Of all lots, lands, and build
ings With. any city, town, village, OF borough
of this State: Provided, That mo tax shall
| be levied on lots 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 enemy, nor up III
the property In the City of Charleston 80 tb'
southwark and eastward Of he following lines.
20 wit from Cooper riv:r through the centre
of the following streets, 10 Wit: Ctappcll aud
John streets to M"cting street, through Meet
ing to Hudson, through Hudson 10 King,
through King to Calhoun, through Calhoun
to St. Philips through St, Phillips 10 Green,
through Coming to Bull, through Bull to Pitt,
through Pitt to Montague, through Montague
to Rutled;e, through Rut'edge TO Broad, and
through Broad to channel of Ashley river: Pro.
ridcd, Ihatallpropctyinth the City o! Charleston
purchased SINCE the frat Of January, cue thou
sand eight hundred alri sixty three, shall pay
iull tax, nor uporany Of those lots, lsnds, or
! buildings wthiu any city, town village, or
borough. the buildings oT which have been
damaged by the shot or shell, Of the ene'n:, Or
| which may pass into the possession o. .,.nder
I; the control OF the enemy before the first day
uf' April nest, nino dol!ars per hundred dol
lars on fact0raec, employmants, including per-
sons engaged in aland navigation by steam
saw mills, ho,el keepers, keepers OF boarding
houses and restaurants, and other eating house
tkeepers, keepers of bar rooms. and lime and
charcoal burners and five dollars per hun
dred dollars on faculties anl professions, in
cluding the profession Of dentistry, whether
in the profession spl employment OF law or
equity the profits be derived from the cost OF
suits. fees, or other sources Of professiana!
income, except c!ergymen, school masters,
school n,islresses and mechanics ten dollars
and fifty cents on every hundred dollars On
: the amount of commissions received by ven
dpe masters and commission merchants; two
!. dollars per hundred dollars on the capital
stock paid in on the FIRST Of October, one thou
sand eight hundred and sixty.!onr, of al
banks which forlheir present charters have
not paid bonus to the State; ten dollars Per
hundred dollars on the capital stock Of any
bank OF issue not Incorporated by this State
Maid in on the first day of October, ono thou
j, sand EIGHT hundred and sixty-lour, doing bus
mess by agents within tho limits of this Statc
two dollars aud fifty cents per hundred dol
lars ON the capital stock Of all incorporated
importing and exporting companies, ard OF
, capital employed by unincorporated compa-
nies snd individuals in importing and export
!. ias, and all Incorporated and contemporaries
| express companies Or express hrms-salt
} stock and capital to be taxed upsn its mar
ket value upon the first day Of October last
) said value to be decided by the Ccmptrollcl
; General; fifteen per centum on all premium!
= taken in this State By Incorporated insurance
J companies, and BY the agencies in this Stat
r acting in behalf of insurance companie
$ and underwriters without the limits OF thi
. State; three dollars and fifty cents on ever,
It hundred dollars ofthe amountof sales ofgoods
wares misunderstanding, embracing ali arti
}. cles of trade for sale, barter, or exchang
r Ithc products of this State and the unmanu
5 factured products of any efthe States Of tb
z Confederate States, when sold By the produ
v Ger, exceptcd) which uny person shall hav
). made from the first day OF January, in til
q year of our Lord orc thousand eight hupdre
and sixty-four; to the first day cf January, i
/ the year of our Lord, one thousand eight hun
o dred and sixty-Gye either on his, her, or tbei
capital, or borrowed capital, or en- account {
i. any person or persons as agent, attorney, {
i ::onsirne ten dollars upon every hundre
h dollars of Tue amount ofsalcs Of goods, ware
L ,,,d me-. cnandisc whatever, which an.' traI