Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1866-03-15

which they are situated in the same manner
as other town lots and houses, and shall be
liable to the same rates of taxation.
V. That the taxes herein levied shall
be paid only in gold aud silver coin, Uni.
ted States Treasury notes, or notes declared
to be legal tender by the Government Of
the United States, or such bills receivable
as may be issued under the authority of the
present Legislature; and also pay. .certii
Gates of Jurors and Constables for attend
auce on the Court of Common Pleas; pay
certificates of bearers of votes for Governor
and Lieutenant Governor and Members of
Congress; and pay certificates of Members
of this session of the Legislature. The
Tax. Collectors of the several collection Dis.
tricts shall be allowed, on all sums of mon,
ey paid into their hands for taxes, com.
mission as follows, that is to say : The Tax.
Collector of Horny and St. James Goose
Creek, commission at the rate of ten per
cent; the Tax. Collectors of Anderson,
Chester, Chesterfield, Christ Church, Clar.
endon, Darlington, Greenville, Lancaster,
Laurens, Lexington, Marion, Marlborough,
Newberry, Orange, Pickens, Prince Viii.
liau's, Spartanburg, All Saints, St. An.
drew's, St. Georges Dorchester, St. James
Ssntee, St. Johns Berkeley, St. Luke's,
St. PauPs, St. Peters. St. Thomas and
St. Dennis, Union, York, Williamsburg
aud Barnwell, at the rate of seven per ceut;
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 x,Collectors, commission at
the rate of five per cent. Tax.Collectors
shall make their returns at the Treasury,
in Columbia, on or before the first Of Au.
gust.
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-Collec.
tors, of the several Districts and Parishes,
except the Parishes of St. Phillip and St.
Michael, are hereby constituted Assessors,
for which additional labor they shall re-
ceiVe as compensation sum equivalent to
forty per cent. of their tax commissions as
allowed by this Act. That each Tax.Col.
lector, before entering upon his duties as
Assessor, shall take and subscribe before
the Clerk of the Court of the District the
following cath, which shall be endorsed on.
his commi ion, viz: 81 A. B do promise
and swear that will, to the best of my
ability, execute the duties Of Assessor for
my collection District, and will, without
favor or partiality, ascertain and assess the
actual value of the property, real and per-
sonal, upon which an ad valorena tax is laid
before, and for tie purpose of laying such
tax"
VII. 1t shall be the duty of the Asses.
sor in each District to require from each
tax payer, or person subject to taxation
under this Act, full return, on oath, of
all cotton, crude turpentiue, spirits of tur-
peutine aud rosin in his or her hands on
the first day of October last, subject to
taxation under this Act; and in case any
taxpayer, or person subject to such tax,
shall neglect or refuse to make such return,
on oath, as aforesaid, it shall be the duty of
such Assessor forthwith to assess the proba.
Bile value of such cotton, crude turpentine,
spirits of turpentine and rosin subject to
such tax in the hands of such person as
aforesaid, which said assessment shall be
held to be true, and the tax be estimated
thereon, unless such taxpayer or person,
liable to. such tax shall, within ten days
after notice thereof, make return on oath,
to such Assessor Of all his cotton, crude
turpentine, spirits of turpeDtiue and rosin
so liable to tax as aforesaid.
VIII. That it shall be the duty of the
Treasurer to cause the official bonds of
the several Tax.Colleeiors of this State to
be examined by the Commissioners ap.
pointed in their respective tax Districts to
approve public securities, and if the said
bonds are found to be sufficient aud satis-
factory, they shall re-afirm their original
approval thereof; but if found insufficient
and unsatisfactory they shall require the
same to be re-executed and renewed with
good and sufficient sureties.
TX The Treasurer of the State is here
by authorized to borrow, on the faith and
credit of the State, SUN not exceeding
one hundred thousand dollars, payable not
more than twelve months after date, and to
deposit such collateral securities as may be
received and transferred to the State by the
President of the Bank of the State for the
same purpose Provided, ho'cever, If the
said loan has already been negotiated in
accordance with a joint resolution of both
Houses of the General Assembly, then the
authority granted to the Treasurer, shall
not be exercised, unless to substitute for
the note of the President of the Bank of
the State the note or obligation Of the
Treasurer of the State Provided, Fur.
hermore, That the Treasurer shall execute
an obligation to the President of the Bank
for all collateral securities he may obtain
from said Bank in behalf of the State.
X The taxes prescribed to be levied and
collected by this Act, as we'll as the sum of
one hundred thousand dollars authorized to
be borrowed by this Act, and also all bills
receivable which may be hereafter issued
by virtue of any act that may be passed at