Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1866-01-06

III. That all taxes levied on property az
prescribed in the first section of this Act,
shall be paid to the Tax-0ollector for the Dis
trct or Parish in which said property is loca-
ted. And whenever any person, upon whom
tax is imposed by this Act, has no visible
property upon which an execution canebc lev
led, 10 shall be the duty of the Tax COLLECTOR
to sue, out Of the. District Court special at
tachment, attaching moneys and credits III the
hands Of any one whomsoever, and due to such
person, which special attachment shall be Con-
Quoted in tho same way and be subject to.she
same regulations as are provided for special
attachments in the Act to establish District
Courts Provided, That any employer,may
make returns of the names of such persops as
are employed by him, and pay the tax of;such
person, in which case the tax-receipt shall be
good and valid set-otf in any action for wages
by such employee against such employer.4
III. In making assessments for taxes or5tho
value Of taxable property used in manufactu.
ring, or for railroad purposes within this State,
the value of the machinery used therein shall
not be included, bus only' the value of the
lots and buildings as property merely.
w. That the lots and houses on Sullivan's 8
Island shall hereafter be returned to thegEax-
Collector of the Tax District in which they
are situated, in the same manner as other town
lots and houses, and shall be liable othe same
rates of taxation. # :sSsSs
v. That the taxes herein levied shall he
paid oily in gold aud silver. coin, United
States Treasury notes, or notes declaredStto Ito BE-
a. legal tender by the Gogesnme
ted States or such bills receivable as may Bs
issued under the authority of the present Leg
islature; and also pay:oertifcates of Jurors
and Constables for attendance on the Court of
Common Pleas pay certificates of bearers of
votes for Governor and Lieutenant-Governor
and Members of Congress; and pay.certif-
Gates 6f the Members of this session Of the
Legislature. The Tax Collectors Of the sew
reral collection Districts shall be allowed; on
all sums of money paid into their hands for
taxes, commission as follows, that is to say !:
The Tax-Collector of Horny and St. James !,
Goose Creek, n commission at the rate of ten
per cent; the Tax-Collectors Of Anderson,
Chester, Chesterfield, Christ Church, Claren-
don, Darlington; Greenville, Lancaster, Lau-
rens, Lexington, Marion, Marlborough, New
berry, Orange, Pickens, Prince Williams,
Spartanburg, All Saints, ST. Andrews, ST.
Georges. Dorchester, St. James, Santee ST.
Johns, Berkcly, St. Iluke's, ST. PauPs, St.
Peters, ST. Thomas and St, Dennis, Union;
York, williamsburg and Barnwell, at the rate
Of seven per cent. 8 the Tax Collector of st.
Phillips and St. Michael's, at the rate of four
per cent, until the commission amounts to
three thousand dollars, and after that amount,
on all remaining sums, at one per cent; all
the other Tax Collectors, commission at tho
rate of five per cent. Tax-Collectors shall
make their returns at the Treasury, in Coum-
bia, on or before the first Of August.
vi. That before the collection Of the taxes
herein levied, an assessment shall be made of
the actual value of the property taxed, and for
that purpose the Tax Collectors Of the several
Districts and Parishes, except. the Parishes of
st. Phillip. and St. Michael, are hereby con-
stiiuted Assessors, fonwhich additional labor
they shall receive as compensation a sum equ v
alent to forty per cent. Of their tax commits
sions as allowed by this ACT. That each Tax
Collector, before entering upon his duties as
Assessor, shall. take and subscribe before the
Clerk of the Court of the District the follow
ing oath which shall be- endorsed on his COM.
mission, viz: ~, A. b., do promise and
swear that I will, to the best Of. my ability,
execute the duties Of Assessor for my colleo-
tion District, and will, without favoE or par
tialty, ascertain and assess the actual value of
the property, real and personal, upon which
an cl valoren, tax is laid before, and for the
purpose of laying such taxi III
VIII. i. t.shall bo the duty Of the Assessor in
each District to require from each tax. payer,