The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1866-01-10
ACTS OF THE GENERAL ASSEMB -.
AN ACT TO RAISE SUPPLIES FOR TIE YEAR
COMMENCING IN OCTOBER, One THOUSAND
EIGHT Hun lRED AND SIXTY FIVE.

Representatire%, n0w met aud sitting in Gene
raj AsemJly, undby the authority ot'the eame,
That tax for the sums and in the manner
hereinafter mentioned, shall be raised and
paid into thu lblic Treasury of this State,
for the use and service thereof; that is to say:
! Fifteen cents Qd r0IcTem 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
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 ofthe Freed
mans Bureau two dollars per head on all
male res dents 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 tactorage, EN-
ployments, faculties and professions, includ-
ing the profession of dentistry (whcther in the
profession Of the law, the profits be derived from
the costs ofsuit, fees or other sources Of profess
sional inccme,) excepting clergymen sixty
cents per hundred dollars on the amount OF
commissions received by brokers, vendue-
masters, and commission merchants ; one dol
lar per head on each and every dog Of every
kind and description, in the State on the trSt
day of January, one thousand eight hundred
and sixty or 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
companies now in active operation one nun
dred cents per hundred dollars on all prem
iunlS taken in this State by insurance compa-
MES 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 underwriters in
corporatcd without 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-Collecter of Richland Dis
trict twenty cents upon every hundred
dollars of the amount of sales of goods,
wares and merchandise, embracing all the ar
tcles Of trade for sale, barter or exchange,
(thc products Of this State and the unmanu'
facturcd products Of any of the United States
or Territories thereof, exceptcd,) which any
person shah !, We made from the first day o.
May OF Tue Present yc~I, 10 the arst cay u
january, in the year Of our Lord one thou
sand eight hundred and Sixty-siX, either on his,
. her or their capital, or borrowed capital, or on
account Of any person or persons as agent, at
torney or conSignee one hundred cents upon
: every hundred dolIars of the amount of sales
of all goods, wares and merchandise whatcv'
er which any transient person, not resident IT
2 this State, shall make in any house, stall Of
, public place; one hundred cents on every
hundred dollars Of the value Of all articles
, manufactured in this State for sale, barter OF
2 exchange twenty dollars upon every hun
| cred dollars of the value of all spirituous Ii
r ouor manufactured in this State tor sale, bar
} ter or exchange and upon all spirituous Ii
: quors brought into this State for sale barter
r or exchange one hundred cents on every
t hundred dollars in value of all cotton on hanc
! on the first day Of October last, excluding the
crop of the present year from this taxation
/ one dollar on every hundred dollars of al
2 sales of cotton made since the first day O
Nav last to the first day of October, one thou
: sand, eight hundred and sixty-fiye Prori
ded, That the tax shall not be due on any
G cotton seized by the United States Govern
/ nent and not returned, or on any cotton sto
en- and not recovered one hundred cents or
D every hundred dollars in value Of all crude
: turpentine, spirits OF turpentine and rosin, or
4 band on the first day O. October last exclud
t ing the production Of the year one thousand
: eight hundred and sixty-fve one hundred
n cents on every hundred dollars of all sales Of
r said articles from first Of May last to first o
October, one thousand eight hundred and six
S t7-five except sales of production of present
!. wear; twenty dollars per day for representing
y publicly for gain or reward any play, come
t dv, tragedy, interlude or Trace, o. other en-
c ploytncnt of the stage, or any part therein, c;
e for exhibiting wax figures, or other shows o
. any kind whatsoever, to be paid into the
\ hands of the Clerks of the Court respectively
n who shall be bound to pay the same into tht
: public Treasury, excepting in cases where
4 the same is now required BY law to be palt
: to corporations or otherwise.
s II. That all taxes levied on property, a
t or, ,scribed in the first section of this Act
f Shall be paid to the Tax Collector for the Dis
Y trict or Parish in which said property is oca
/ tee. ID whenever any person, upon whom
a tax is imposed by this Act, has no visible
y 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 at
/ tachment, attaching moneys and credits il
: the hands of any one whomSoever, and due t.
t such person, which special attachment shal
e be conducted in the same way and be subject
. spccial attachments in the Act to establish
n District Courts H"crj1H2. That any EN-
Y ployer may make returns of the names 0
n such persons as are employed By him, anc
i pay the tax Of such person, in which case thu
r tax-receipt shall be a good and valid sct-ot II
S any action for wages by such employee
against such employer.
n III. In making assessments for taxes OF
Y the value of taxable property used in manu-
O featuring, OF for railroad purposes within thl:
!. State the value of the machinery used there
v in shall not be included, but only the value
o of the lots and buildings as property merely
a w. That the lots and houses ON Sullivan:
J. Island shall hereafter he returned to the lax
? Collector of the tax District in which they
j. arc situated in the SANG manner as othc
;. town lots and houses, and $!!alt be liable It
# the same rates Of taxation.
y. That the taxes horcin levied shall b
r paid only in gold or silver coin, United States
G Treasury notes, or notes declared to bea Ieea
;. tender by the Government CT the Unltet
4 States Or such bills receivable as may be is
A sued under the authority of the present Leg
iSlature and also pay certificates Of Juror