The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-21

resdens o tho State on the first day OF January one
thousand eight hundred and sixteigh except such as
are incapable of earning support by reason or meh'
or physca disability: Provided that double executions
for the the captaon tax OF the past year
shall not be erf0rced, and that in oil cases Where
on has not issued aud no have been incurred
the tax may be discharged by payment Of the original
amount on or before the first day OF March, 1858.
s. All taxes levied on property as prescribed IN this
order shall be paid to the Collector for ths District
or Parish which said property is located except that
the tax on railroad companies express companies ana
TELEGRAPH companies shall be returned to and paid ol
recty into the Treasury of the Sate and this return
shall be made quarterly.
G. All individual taxes viii be assessed directly upon
and collected directly from the Individuals from whom
they are due.
T. The houses and lots on Sullivan's Island snail Do
returned to the Tax Collector OF the Tax Dls'ric' III
which they are situated in the same manner as otner
Town lots and houses, aud shall be liable to the same
rates OF taxation.
g. Before tho collection of the taxes herein provided
for every Assessor Tax Collector acting in the ca
pac,ty of Assessor this State shall proceed 70 make an
ad raorem assessment Of all lands, buildings ana I'M
provements without distinction as to city town or coun
try property and upon all other property upon which an
od ralore tax has been levied, with reference 10 the
market value OF such property in United States curren
cy and without reference to any previous assessment
aud such assessments shall be subject to revision by
military authority. Each Assessor and each Tax Couec-
tor acting Assessor before entering upon his duues
as Assessor shall take and subscribe before Inc CLERK Oh
the Court of the District the following oath which snail
be endorsed on his commission, viz; 81, A. b., DO
nronse and swear that WILL to the best of my ability,
HO11a m
aad will without favor patilty, ascertain and assess
the actual vaue OF the property real aud personal upon
which IN od valoren tax is levied before and for the
pose OF leyyins sucs tax"
@ Each Tax collector shall attend at the Courthouse
of the lax District Tor If there be no Courthouse ut
soo other public place daily for week previous to
making his final return for the receipt OF taxes OF MS
respective District or Parish. All ta1os property i'm
posed by the provisions OF this order shs have refer
ence both as to possession and valuation to the first day
of January eighteen hundred and sIty-eeht, except
where some other date is specially designated AL taxes
on income imposed by the provisions of this act shall
havo reference to the Of such income received
between the first day OF Jannary. one thousand eight
hundred and sixyseven and the arst day of January
one thousand eight hundred and ai1yoght and all such
income tax shall be due and payable on or before the
thirty first day OF March, 1883.
TO- The taxes herein levied shall be paid only in gold
and silver con United States Treasury notes. or notes
declared to be legal tender by the Government of the
United States notes Of National Banks or tho bills re-
ceyabe of this State and also payccrhcatcs Of Jurors
and Constable for attendance the Courts Tho Tax
Collectors of the several Collection Districts shall DO al
lowed on all sums Of money paid into their hands for
taxes commission as follows, that is to say the Tax
of
Clarendon, Darlington, Edgeaeld. Kersbaw, Laurens
Newberry. Orange, Richand. spartanburg. Sumtor
Union, York, Saron, ST. Philips and ST. Michaels. 81;
the rate Of four per cent the Tax Collectors OF CHESTER
field Fairfield Greenve Lancaster, Lexington, Marl-
boro', Pickens ST. Matthews, Prince Georges "inyan
St. Bsrtholomew's Williamsburg, at the rate OF six per
cent? the Tax Collectors Of All Saints, Christ Cnurcn
Horry. Prince Williams, St Georges Dorchester. St
Helena St. James Goose Greek, St James Santee, ST.
Johns Berkeley, St. Johns Coleton, st. Peters, ST.
Stephens The rate of eight per cent the Lax Conec
tors of ST. Andrews St. lukes, st. Pauls. ST. Thomas
and ST. Dennis at the rate of ten per CENT Proo'aec
that in any District where the gross amount OF taxes paid
in shall exceed the of thirty thousand dollars tne
commissions OF the Tax Collectors shall be two per cent
on such excess.
H. In sales of real estate upon execution for nonpay
ment OF taxes, Ii inc eeiA AS~A ~
not greater than the amount OF the execution and COSTS
il shall be the duty of the Sheriff to bid in the property
for the State and the tito thereto shall thereupon be
passed TO the State subject 10 such equitable rights OF
as may hereafter be determined upon by log
isatye authority Imprisonment fer due taxes is
abolished but whenever the amount of the tax. costs,
&C. of any person cannot be made out of any property OF
which he is possessed the Sheriff holding the execution
shall make return thereof to the Commissioners OF Roads
or Public Buildings other appropriate municipal au-
thory who may enforce the payment of the tax due by
labor upon the roads, bridges and other public works
Propdsd that the commutaon value OF such labor shall
not be less than Atty cents labor day Of eight hours
12 All taxes levied BY this order except when such
taxes are payable quarterly shall be due and payable as
foowe: Onc-half before the thirty-hrst day OF
March one thousand eight hundred and sl1yeght, and
the remaining half before the threh day of June,
one thousand eight hundred and sixtyeigh ANY per-
son desiring to pay the whole amount If his taxes lex
cept such as are returned quarterly on or before the
thirtyrst day OF March shall have the privilege OF 80
doing. and shall be entitled to discount Of FIVE per
cent upon the amount Of taxes falling due the Soh
day OF June. 1868.
13 No Tux Collector or Assessor aha receive his COM
missions until his returns have been received at the
Treasurer's Office, and been approved by him.
H. Taxes levied by municipalities corporations. or
other local authorities under any general or special Inv
of the State will conform in principle to the notifications
hereinbefore made.