Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1866-03-15
Nglistellauep1ts Artieles.
. The State Tax Act.

the same, That tax for the sums and 10
the manner hereinafter mentioned, shall be
raised and paid into the public Treasury of
this State, for the use and service thereof ;
that is to say: Fifteen cents ad valorem op
every hundred dollars of the value of all
the lands granted in this State, except such
lands as during the year have been in pos
session of the Freedman's Bureau, and on
all lots, lands and buildings within any city
town, village or borough in this State, ex'
cept such as during the year have been in
possession of the Freedmen's Bureau; two
dollars per head on all male residents of
this State between the ages of twenty, one
and sixty years, except such as shall be
clearly proved, to the satisfaction of the
Collectors to be incapable, from mains or
otherwise, of procuring livelihood; sixty
cents per hundred dollars on factorage, en-
ployments, faculties and professions, inclu-
ding the. profession Of Dentistry, (wbether
in the profession of the law, the profits be
derived from the costs of suits, fees, or 9th
er sources of professional income) excepting
clergymen; sixty cents per auudred dollars
on the amount of commissions received by
brokers, vendue.masters, and commission
merchants; one dollar per head on each
and every dog, of every kind and descrip.
ton, in the State on the first day of Jauu.
ary, one thousand eight hundred and sixty
six, or brought into the State between that
time and the date of the payment of taxes !;
forty cents per hundred dollars on the cap
ital stock of all incorporated gas-light com.
panies now in active operation one hun
dred cents per hundred dollars on all pre-
miums taken in this State by insurance
companies incorporated within this State,
and two hundred cents per hundred dollars
on all premiums taken in this State by the
agencies of insurance companies and under.
writers incorporated without the limits of
this State on al! express companies doing
business within this State, one thousand
dollars each, to be paid to the Tax Collector
of Richlaud District; twenty cents on ev.
cry hundred dollars of the amount of sales
of goods, wares aud merchandise, embra.
cling all the articles of trade for sale, barter
or exchange, (the products of this State
and the unmauufactured products of any of
the United States, or Territories thereof,
sxoepted) which any person shall have made
from the first day of May of the present
year, to the first day of January, in the
year of our Lord one thousand eight hun
dred and sixty.six, either on his, her or
their capital, or borrowed capital, or on &C
count of any person or persons as agents,
attorney, or consignee; one hundred cents
upon every hundred dollars of the amount
of sales of all goods, wares and merchau-
disc. whatever, 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 hundred dollars of the value of
all spirituous liquors manufactured in this
State for sale, barter or exchange, and upon
all spirituous liquors broughtiuto this State
for sale, barter, or exchange; one hundred
cents on every hundred dollars in value of
all cotton on hand on the first day of Octo.
Der last, excluding the crop of the present
year from this taxation one dollar on eve
ry hundred dollars of all sales of cotton
made since the first day of May last to the
first day of October, one thousand eight
hundred and sixty-6ve Provided, That
the tax shall not be due on any cotton seiz.
ed by the United States Government and
not returned, or on any cotton stolen and
not recovered one hundred cents on every
hundred dollars in value of all crude tur
psntiue, spirits of turpentiue and rosiD, on
hand on the first day of October last, ex-
cluding the production of the year one
thousand eight hundred and sixty, five one
hundred cents on every hundred dollars of
all sales of said articles from first of May
last to first of October, one thousand eight
hundred and sixty five, except sales of the
production of the present year; twenty dol
lars per day for representing publicly for
gain or reward any play, comedy, tragedy,
interlude or farce, or other employment of
the stage, or any part therein, or for exhib-
iting wax figures, or other shows of any
kind whatsoever, to be paid into the hands
of the Clerks of the Court respectively,
who shall be bound to pay the same into
the public Treasury, excepting iu cases
where the same is now required by law to
be paid to corporations or otherwise.
II. That all taxes levied on property, as
prescribed in the first section of this Act,
shall be paid to the Tax Collector for the
District or Parish, in which said property
is located. Aud whenever any person,
upon whom tax is imposed by the Act,
has no visible property upon which an exc
cution can levied, it shall be the duty Of
the Tax. Collector to sue out of the District
Court special attachment, attaching mon-
eys and credits in the hands of any one
whomsoever, and due to such person, which
special attachment shall be conducted in
the same way and be subject to the same
regulations as are provided for special at
tachments in the Act to establish District
Courts Provided, That any employer may
make returns of the names of such persons
as are employed by him, and pay the tax Of
such person, in which case the tax receipt
shall be good and valid set off iu any &C.
tion for wages by such employee against
such employcr