The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-12-22


manufacturers; on the gross amount
of all spirituous liquors, Except on
liquors manufactured in this State
from fruits in their season. sold from
January / to December 81, 1867, 10
per cent, to be paid quarterly to the
tax collectors of the several Dis
tricts; on buggies, carriages, gold and
silver plate, watches, jcwclry and
pianos, on hand January l, 1867,
except those held by dealers FOR sale,
81 on every 500.
Uponall gross incomes derived from
the following sources, there shall be
paid tax of the per cent herein spe-
Gifted on the aggregate amount re-
ceivcd, between the 1st day of Janu-
ary, 1866, and the 1st day of January,
1867: From employments, faculties
and professions, including the pro-
fession oe dentistry, '(whether in the
profession of the law the profits be
derived from the costs Of suit, fees,
or other sources of professional in
come,) excepting clergymen, 50 on
every 800; on commissions received
by brokers, vendue masters, factors,
commission merchants, dealers in ex-
exchange, foreign or domestic or in
mortgages, bonds and other negotia-
ble papers, S. on every 500; on the
gross amount of premiums received
by insurance companies incorporated
within this State, 81 on every S1OO;
on the gross amount of premiums
received by agencies of insurance
companies and underwriters incorpo-
rated without the limits of this State,
So on every 800; on the gross
amount of the receipts of express
companies, $40 on every 500, to be
paid to the Treasurer of the State;
on the gross amount of the receipts
Of telegraph companies, SIS on every
800; on the gross amount Of receipts
from the sale of pictorial newspapers
or magazines, $25 on every 500; on
the gross receipts of newspapers pub
lished in this State, So on every S1OO;
on the amount of sales of goods,
wares, merchandise, embracing all
the articles of trade for sale, barter
or exchange, (spirituous liquors and
the products of this State, and the
unmanufactureds products of any of
the United States, or Territories
thereof, excepted which any person
shall have made from the 1st day of
January, of the present year, to the
1st day Of January, a. ID. 1867, 60
cents on every 500; for same arti-
cles, n tax of so cents for the ensuing
year; on the gross profits of national
banks, $40 on every S100; on the in
comes derived from the arts of pho
tographing and daguerreotyping, 81
ing to more than $500 per annum,
derived from salaries, rents, divi-
dends and money at interest, in
excess of $500. 81 on every
500; on the incomes derived from
saw, flour and grist-mills, and also
from cotton ginned on toll, So on
every 500; on the gross incomes of
all railroads, (not exempted by law,)
81 on every $1OO, but that when a
part of a railroad only is within the
limits of this State, the return of its
income shall bear the same ratio to
its whole income that the length Of
road in this State bears to its whole
length.
The following persons are to pay q
tax on every 500 of gross income:
hotel-keepers, 50; restaurants or eat
ing-houses, 50; livery stables, So;
butchers and hucksters, 50; billiard
tables, So; bowling alleys, So; bar
rooms, whether connected with a
hotel or otherwise, $40; ferries, 81;
toll-gates, 81.
Upon taking out charter, except
for religious, charitable and educa-
tional purposes, $40; each renewal
Of charter, under this Act, $40.
The keepers of public race-courses
shall pay a tax of 500; each public
hack, stage-coach; dray end baggage
wagon shall be taxed $40, and each
omnibus $25.
All persons representing publicly,
for gain or reward, any plays, comedy,
tragedy, or other employment of the
stage, or exhibiting wax-works or
other shows, of any kind whatsoever,
to be paid into the hands Of the
Clerks of the Courts respectively,
(who shall be bound to collect and
pay the same into the public .Trea-
sury, excepting in cases whAe the
same is now required by law to be
paid to corporations or otherwise
$40 per day; circus exhibitions, $50
per day; dogs shall be taxed ST, but
for each plantation and inhabited lot
in town or village, there shall be
one dog exempted fror, taxation.
A caDitatjOn fax of 81 nor bao1 ~,