Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1865-01-04

cd; aud fer the purpose oEcollectiug said tax,
each member of Board is hereby authoHs-
ed to draw his order for said tax upon any
producer within the section assigned him, 30
be delivered to sneh person or parsons AZ may
be named, and-in such proportion as the
Board May deem just md proper-the erder
to be the voucher for the payment. In auch
sections or districtssin which it shall appear
that there is sn excess of provisions Or man
nfactured articles undsr this Act, such excess
shall be delivered ut such time and place IA
the Commissioner shall order, after tea days.
notice, for the purpose of being transported
to other sections or districts of tho State:
prociasd, That no psrsen shall be required
10 deliver his produce at O distance sxoesd-
ing twslve miles from the place of .preduc-
ti5n. In the event that any person liable
shall fail or refuse. to deliver the amount OF
said tax on The order of the Commissioners
withia the Tins prescribed, the Commissioner
in charge, or some person for him, shall give
inform..:on thereof on oath to the Chairman
! \af the Board, who, on reesipt Of such iafor-
nation, is hereby authorized, after two ssys'
notice to the dslingusst,t to issue an exe.s-
tioa ase;nst the delinquent. directed to the
Sheriff of NE district, requiring him to levy
and seizs do.Sie the amount of the articles
in kixd for whaSh the delinquent was liable,
if to be found; .SSSif not, thsn to levy and
collect Of his goods S9d chattels three times
the aneunt of the market yalae of the tax
in kird-ssid market va,>e to be estimated
by the Board, whose deciaeS shall be final;
the cost ef.the proceedings to & paid by the
dsfaulter, to bs regulated by tho Zee bills for
SheriH7s costs in case of execusiGas issued
from the courts of. law: Provided, That ii
any tax payer shall sstisfy the Beard, either
by his own oath or by the testimony.ef osa.
err, thst prior to the ratification Of this act,
he, the said taxpayer, had consumed, or soR-'
cd, or sold the wbole quantity OF wheat which
hs may hax. raised during the yaar, then the
said taxsayer shall and may pay hs wheat
tax by substituting corn therefor at ths rate
of pound of corn for pound of wheat.
Ssc. 4. That in ali cases where planters
have been OF may be required by tAs Conied,
crate or State authorities to deliver, on or oe-
fore the lst of January nszt, all their surplus
corn for the use of tho array. they shall bs
allowed to commute with the Board for the
corn duo by them < Confederate prlses
Prorided, They satisfy the Beard that they
have in GOOD faith furnished I'll their surplus
corn 81 aforesaid. And proUided, further,
That the Board thus compelled to receive
uonsy ia communication shall have the right
to oall upon the Connissary General OF the
State to obtain for tho Board from tha Con
f.dsrate Government the amount Of ceru thss
cemmu.ed for at tie prices paid by the Coh-
federAte Government.
SEC. s.. That for the purpose of ascertain
ing aad collecting the tar in kind on manu-
fastursd goods mentioned in ths Grat section
of This Act the Boards in the districts in
which such maaafsctoriss may no situated,
shall require the euner or owners or person
or persons in charge ofsuch manufactures to
deliver to the said Boards, on or before the
lat of February next, three per cent. m kind
of all goods taxed in kind under the hrst aec-
ton Of this Act, which have been aanufac-
tursd sr prodzsed at their respective est1b,
lishmsnts during the year one thousand eight
hundred and sisay. four, or; three per cent. in
moaaS on all money due under the first sec
ton Of this Act; and it shah be the dt'Y OF
saGo s@6nn, B?aE Kind, ard duality 81 such manufac
tursd articles, and the amount of moneys so
received; and the said Bosrd shall bold the
articles received ss lax ia Kind subjsct to q
distribution amongstthe several Boards, to
be made BY the State Auditor. as hereinafter
provided; and the Board she'll pay over to
the State Auditor the money received, which
shall be held by him liable to distribution,
as hereisafter provided. In the event that
any manufacturer srmauuiscturing company,
or any other person or persons upon whom
is Ieviod this tax in kind for articles made or
M manufactured, shall fail orraflse to make re-
turn ON oath (Which cath either of said Com
missioners is hereby authorized. to admins
teri on or before the lst day of February
next, it shall be the duty of the Boars to
notify the party, his or her clsrk or agent,
that, usless the retarn hs made within ten
dsys after sucn notification, the Board will
proceed to estimate the amount of his man-
uiaetured products, which they are hereby
autksrixcd to do, and to assess upon him a
tax in kind of six per cent. thereon; and tho
Chairman Of the Board shsll issae an execa-
ton to the Sheriff Of the district, requiring
him to levy and sollsct the articles il kind
for which tho delipquentis liable, if to be
found; and il not, then to levy and to collect
of his poods and chattels three times the
amount Of the markas value Of such tax in
xind-said market value to be estimated by
the Board, whose decision shall be final:
Provided, That when it shall appesr that in
good faith the arti'le manufactured has been
disposed of before the ratification of this Act
and cannot be supplied in kind by the party
thsa tho Board, If in its juagmantit shall sean
iusi, is hereby authorized to allow comlnn-
ttation thus allowed shall be fixed by the
Board at their estimate Of the market rate Of
the article on the first of March, one thousand
eight hundred and sirty-ive, and tho deci
sion,ofthe. Board as to the market value
ssall be final.
SEC. C. That the sum Of four hundred and
fifty thousand dollars be and the same il
hereby appropriated for the pffposss Of this
Act, which amount shall be raised exclusive
ly from subjects Of taxation not embraced in
this Act; that is to say,i is not to be raised
from lands, negroes, and capital invested in
manufacturing establishments engaged il
manufacturing tho articles enumerated ir tsse
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