The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1866-12-24

cies of insurance companies and underwriters in
every s1O0; the gross amount Of the receipts Of
express companies, $40 on every $780, to be paid to
the e, Treasurer Of the State; on the gross amount
OF the receipts of telegraph companies g on every
slO0; on the gross amount of receipts from the sale
OF pictorial newspapers or magazines s25 on every
s5oo; on the gross receipts of newspapers publish
sues OF goods, wares, moi chartzc, embracing all
the articles OF trade for SALE barter or exchange
lsprltuous liquors and the products OF this State
4I 4no te unnlanutacturcd products of any Of the
Oh!ted States OF Territories thereof, excepted)
which any person shall have made from the 1st day
o. January 9f the peesent year, to the 1st day OF
january, A. D. 1867, 60 cents every S1OO; for
same articles, tax Of so cents for the ensuing
year; On the & gross profits Of National Banks, SO
! on every SlOO; on the incomes derived from the
arts OF photoGraphing and daguerrcotyping, 81 on
every S1Co: on oil incomes amounting to more than
$500 per annm, derived from salaries rents, divi-
dends and money at interest in excess of $500, 81
on every s10O; on the incomes derived from saw,
| hour and grist mills, and also from cotton ginned
on toll, 81 on every s1O0; the gross incomes OF
az railroads (not exempted by law), 81 on every
s!O0 but that when part Of railroad only is
within tie limits OF this State tho return Of it's
income shall bear the same ratio to its whole in
como that the length OF the road in this State bears
! to its whole length.
The following persons are to pay tax on every
$1O0 of gross income: hotel-kcepers s.; restali-
rants eating houses, 81 livery Stables. g; butch
crs and hucksters 81; billiard tables S.; bowling
alleys, s.; bar-rooms, whether connected with q
AAOtNA
Upon taking out charter, except for Religious,
charitable and educational purposes, $20 each re-
newal Of charter under this Act $40.
The keepers Of public race courses shall pav a
tax OF $100; each public hack stage couch dray
and baggage wagon shall be taxed $40, aud each
omnibus S25
reward, auy plays, comedy, tragedy, or other en-
ployment Of The stage, or exhibiting wax works or
other +, shows of any kind whatsoever, to DO paid
y (who. shall be bound to collect and pay the
same into the public Treasury, excepting in
cases where the same is now required BY law 70 be
PAID to corporations or otherwlse), $40 per day;
circus exhibitions, $50 per day; dogs shall BE taxed
81, but for each plantation and Inhabited lot III
town or village there shall be one dog exempted
| from taxation.
a capitation tax Of 81 per head on every male
6et%een me ages OF twenty-one and fifty resident
cept they be incapable Of earning support Every
employer shall make returns Of the namos Of all
persons that arc employed by him, and pay the
tax receipt shall be good and valid set-of in any
action Tor wages by such employee against such
Al taxes levied On property, as prescribed in
this Act, shall be paid to tile tax collector for the
District or Parish in which said property is To-
Gated, except that the tax levied on railroad, ex-
Treasury Of the State
The lots and houses on Sullivan's Island shall 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.
The taxes herein levied shall be paid only in gold
or silver coin, United States Treasury notes OF
notes Of national banks, the bills receivable of
this State and also certificates Of jurors and
constabes # for attendance on the courts The tax
be allowed on all sums Of money paid into their
'i bands M for taxation commission as follows For
S eeRer oaG Hse %
Clarendon, Darlington, Laurens, Marion, Newber-
r, Orange, spsrtanburg, Sumter, Edgeheld,
Chesterfield, Greenyille, Lancaster, Lexington,
Marlboro, Pickens, Fairfield, st. Matthew's, Prince
George Winyah, st. Bartholomew's and Williams
pheRs, Christ Church, Prince l Wiliiams, rs All All
saints, st. Georges, Dorchester, St: James San
tee and Goose Greek, St. JOINTS Berkeley and
Andrews, and St. Thomas and st. Dennis ten ten Der
cent: ProuSded That in all districts where the
taxes s21es ao%nt s It to + more than the commits
collectors to make returns to the Treasury in Co
| lumbia, On or before July, 1867.
commissions till their returns have been received
at the Treasurera Office and been approved by
ed to return to the tax collector lists of all persons
il their district subject to the capitation tax with
such particulars OF residence ETC., may to
identify the persons. The tax collector is required
to pay to the State Treasurer the quarterly returns
within thirty days. Each tax collector shall attend
at the court house, or some other public place,
daily, for one week previous to making his final re-
turn. All taxes on incomes shall refer to those re-
celved between January l, 1866 and 1867, except
special designations.
Before the collection of the taxes herein levied,
"a assessment shall be made Of the actual value ot
the property taxed; and for that purpose the tax
collectors Of the several Districts and Parishes,
except the Parishes Of St. Philip and ST. Michael
are hereby constituted assessors. Each tax col
lector, before entering upon his duties as asses
the Court Of the District, following oath, which
shall he endorsed on his commission viz: 81, a.
r, 90 promise and swear that will, to the best
my collection district, and will, without favor or
Rarlaty, ascertain and assess the actual value of
! the property, real and personal, upon which ad
Dozore tax is laid before and for the pur pose OF
laying such taxi
CLOTHING.