The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1866-01-04
ACTS OF THE GENERAL ASSEMBLY.
AN ACT TO RAISE SUPPLIES FOR, TUE YEAR !
,, CoMYENclNciIN CcTcBzR, One THOUSAND +
EIGHT HUN1 1RED AND Sixty FIVE p. !

raj ASSeh26ES, g71tt 6y me GHtt07@ty 0ftRe e0n1e
| That tax for lhe sums and in the manner
I hereinafter mentioned, shall be raised and
paid into the public Treasury of this State,
for the use and service thereof; that is tosay:
Fifteen cents Cd eGIorGpa on every hundred
dollars Of the value of all the lands granted in
this State, except such lands as during the
year have been in possession of the Freed
I mans Bureau, and on all lots, lands and
buildings within any city, town, village or
borough in this State, except such as during
the year have been IN possession Of the Freed
| mans Bureau; two dollars per head on all
| male res dents Of this State between the ages
of twenty|one aAd sixty years, except such
as shall be clearly proved, to the satisfaction
of the Collectors, to be incapable, from mains
or rotherwise, ofEprocuring a livelihood, sixty
cents per hundred dollars on facterage, en-
| ployments, faculties and professions, iRclua-
! ing the profession of dentistry (whetheE in the
profession of the law, the profits be derived from
the costs ofsut leps, or other sources OF protes-
sional income,) excepting clergymen.; sixty
cents per hundred dollars on the, a1nGnnt, OF
/ commissions received, by brokers, Eenduee
! masters, and commission merchants; one dol
lar per head OH each andseyery dog, Of every;
! kind and description, 10 the State on the first
day Of january, one thousand eight hundred
] AID Sixty-six, OF brought into the State: be-
/ tween that time and the date of the payment
! Of taxes forty cents per hundred dollars on
! the capital stock of all incorporated gas-llght
d-companieS now IN active operation ]; one hun
dred cents per hundred dollars On all prem,
fiuniS taken in thiS-State by insurance cGupa-
mes incorporate dWithiR this sState,,2 and two
/ hundred cents per hundred dollars on all
I premiums taken iu this State by the agencies
I of insurance comgRnies and underwriters in
1c5rporated withqrt the limits Of this State !;
=-on all express companies doing business With.
IN this State, one thousand dollars each, to be
paid to the Tax tGoilecteF Of Richland Dis
! trict;; twenty Gents upon every hundred
4 dollars of the amount, Of sales OF goods,
! wares and merch2ndizes embracing all the az
ticies ef trade fofs sale,= barter or exchanges
/ Che: products of sais State and the ,zunraanu-
/ factareS pEollnct 1fsaay of Baitesl Statss,
or. Territories thereof, excepted,} J. which any
person shslt have made from the drst day. Of
! May of the present year, e1tke first day OF
january, in the year of our. Lord one thou
sand eight hundred ano sixty-siz; either on his,
4 her or their capital, or borrowed capital, or on
account of any person or persons as agent, at:
toruey,or consignee one hundred cents upon
! every hundred dollars Of the amount Of, sales
t Of all goods, wares and merchandise whatev-
I er, which any transient person, not resident in
! this State, shall make in any house, stall or
! public place; one hundred cents on every
Hundred dollars of the value of all articles
manufactured in this State for sale, barter or
! exchange twenty dollars upon every hun
/ dred dollars of the Valae of an spirituons II
+ quor manufactured in this State for sale, bar
i ter or exchange, and upon, alF spirituous i.
LIQUORS brought into this State for sale barter
Tor exchange one hundred cents on every
hundred dollars in value Of al cotton on hand
ON the first dsy Of October last, excluding the
crop OF the present year from this taxation /;
| one dollar on every hundred dollars Of all
sales of cotton made since the frsG day, OF
May. last to Che first day Of October, one thou
sand, eight hundred and sixty five :. Proci-
3'ded, That the tax shall not be due on: any
I cotton seized by the United States GoEera-
+ lneut and not returned, or on any cotton stol-
Zen and not recovered one hundred cents on
I every hundred dollars in value of all crude
,turpent4ie spirits Of turpeftine and rosin> on
hand on the first day o:s0ctober last; .axefud-
Ting the production of the year one Thousand
eight hundred and sixty zfYe- : one hundred
cents on every hundred dollars of all salesE Of
| said articles from first of May last to first Of
October, one thousand eight hundred and six
tY-five,, except sales of production OF present
year twenty dollars per day for representing
publicly for gain or fewardany play, come
f,dy, tragedy, interIude or Trace, 5or other EN-
ploymcnt Of the stage, or any part therein, or
for exhibiting wax tgHres, or other shows OF
any kind whatsoever, to, be paid into the
hands, Of the CLERKS of the Court5resp pectjxely,
:; who shall be bound to pay the, Same into the
( public Treasury, excepting. in cases where
! the same is nov, required BY law to be paid
Ito corporationsSer otherWises- .
II. That all taxes levied on property, as
pr scribed in the first section of this Act,
| Shall be paid to the Tax Collector for the Dis
trict or Parish in which said property is loca-
ted. And whenever any person, upon whom
tax is imposed by this Act, has no visible
propcrty upon which an execution can be le-
| We'd it shall be the duty Of the Tax Collector
to sue out of the District Court special al
tachnent, attaching moneys and credits in
the hands Of any one whomsocVer, and due to
spch person. which special attachment shall
be conducted in the same way and be subject
! TO the same regulations as are provided tor
snccial attachments in the Act to establish
! District Courts: Proridcd, That any en-
plorer may make returns Of the names Of
such persons IS are employed by him, and
paw the tax Of such person, in which case the
tax-receipt shall be good and valid set-off in
any action for wages by such employee
| against such employer.
III. In making assessments for tazes on
the value Of taxable property used in manu-
featuring, or for railroad purposes within this
State, the value ofthe machinery used there
in shall not be included, but only the value
| of the lots and buildings as property merely
". That the lots and houses on SHltlvans
: Island shall hereafter be returned to the Tax
| Collector of the tax District in which they
are situated, in the same manner as other
town lots and houses, and shall be liable to
the same rates Of taxation.
Y. That the taxes horein levied shall be.
paid only in gold or silver coin, United States
Treasury notes, or notes declared to be legal
tender by the Government Of the United
States, or such bills receivable as may be is
sued under the authorityof the present Leg
islaturc and also pay,certiicates OF jurors