Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1867-05-01

Declaration OF Independence. Gan tney no
now afford to live four yearsi longer out
that Union, rather tEan sacrifice their honor
their rights, as States, and the great republi
'@' B.F. PERRY.
The Tax Act.
For the information of Tax Payers, ant
at the especial request of Capt. BES. ROPER
State Tax Assessor and Collector for thi'
District, we re-pubish the details OF the Ta1
Act as passed by our Legislature at its los
Session.
Upon the following articles, there shal! b
an cH uaIoyem tax paid as property accord
ing TO its assessed value, viz /. On all rea! es,
tate, 80 cents OIL every $1O0, except such
lands as may be IN possession OF the Freed
mems Bureau in January next; oil the eapi
tai stock of oil ges-iigdt companies, 81 cents
OIL every 500; ON articles manufactured tor
sale, barter or exchange, between the Isl
day of January, 1866, and January, 1867, 81
on every 500 to be paid by the lnanufae ;ur-
crs; on lhe gross amount Of all spirluous Ii
quors, (excep: on liquors manufactured in
this State from fruits in their scasoh,) sold
from January 10 December 81, 1867, IL
per cent, 10 be paid quarterly % the tax
collectors of the several Districts; on bugglcs,
gold and silver plate watches, jsTeiry anc
pianos, en- hand January |, 1851, except
those led by dealers for sale: 81 Oh every
800.
L Upon all gross incomes derived from the
following sources, there shall be pa!d a tax
I:of tie icrzcent. herein specified onthe agg-
orsoatc amount received, Between The Isl day
Of January, 1866, and the lstday ofJan, l5t1:
From e,nf,!ovments, faculties and profess sloss,
includiny the profession Of dentistry, (wheih'
or il; lLc profession oil the law the profits be
derived from the costs Of suit, fees, or ether
sources Of professional income,) excepting
tciergylncii, 50 or every 500; on comnlis-
sions received By brokers, venane masters
factors commission merchants, dealers II eX
change, (loreign or domestic CT in mort.
cages bonds and other ncsotithe papers, 80
on CIV .ry SlOO; ca the gross nIn 1ual OF pre-
uiums RECEIVED By insurance :oiopane'i IT.
coyporated within this State. 81 on every
Sl6O; Oh the gross amount otp.emlus reeeiT..
cd by agencies Of Insurance companies AID
underwriters Incorporated without the Limits
Of this State, - on every SOD; on the gross
amann. o:thc receipts OF express companies,
$40 on every SlOO, to he paid to the ireas-
urer Of the State; Gil the gross AMOUNT OF The
receipts Of telegraph companies, 80 on every
Sl0O ION the gross amount OF receipts rom
the sale of pictorial newspapers or Magazines,
$50 "a. every $lO0; Oh the gross re ;ipts OF
newspapers published in this state, 81 on
every $Sl00; on he amouat oi sales ol goods,
wares. merchandise, embracing al tae arii'
Giles Of trade for sale, barter or exchange,
(spir!,uous liquors aud til. pro;uc;s OF this
S.atc, and tie acknowledgement prodrc o.!
.ny Of the United S;tates,'o Territories there
Of, cxcep.ad,) which any person stall nav
made !ro;:. the lst day OF January, O. the
Dre.spt year, 10 the lst day OF JanuaFy, y.
D. 1857. co cents on every 500; for sane
articles. a tax OF 80 cents for the ensulag
veay: on the gross profits Of national banks
$iO on every $500; en- the incomes derived
irola the arts of photographipg aHa da5uef-
raot;pigg. 81 on every $;l00; on al! incomes
amounting To more than $500 per annum,;
derived ltom salaries, rents. disiGends .a-d
money at interest, in excess Of $1Oo; 81 On
every SlOO; on the incomes deIiTed f''m
saw, flour and g!ist-miiis, and also from cot
ton g:uned on toll. 81 on every SlVQi on tue
gross. incomes of alla.rairoads, (not exempted
bv law, 81 on every SlQO. but that wnen Il
BART of a railroad only is within tho limits oi
this Stale the return Of its income shall bear
the same ratio to its whole income that inc
lano,b of road in this State bears to its whole
length. 4
Tbe following persons are to pay tax on
ever, SLIGO of gros, income: hotel Keepers
So: restaurants or eating houses, s. livery
stables. So; bu; chers and huckstcrS: - Oh
lard tables, So bowling alleys. 20 oarfooms'
whether connected witha hotel or olher"iss'
$40; ferries, 81 toll-gates, 81.
JJpon taking cut charter. except lor rc
Iipious. charitable and educational pprposc:,
$50; each renewal Of charter, under TINS
II Tie keepers of public -ace-courses Shall
nav a tax of Sl0O; each public hack stage
ccsch dray and baggage-wagon shall Dc TAX
ed $50, and each omnibus S25.
All persons representing publicly, 10: gal'f
or reward, any plays, comedy, tragedy, or
other employment vi '-0 ''"c~f -
wsy.worts or other shows, OF any kind what
socyer, to be paid intothc hands osthG Clerks
Of The Courts respectively, (who shai! be
hound to collect and pay the same into the
pnblic Treasury, excepting in cases where
the the same is now rcquired-by law to bc paid
to U corporations or otherwise,) $40 per day !;
cir.us exhibitions, $50 per day; dogs shall
he taxed 81, but for. each plantation and IN,
habitcd lot in town or village, there shall
be- one dog exempted from taxation.
A capitation tax of 81 per head on every
male between the ages Of twenty-onc ana
filty. resident in the State, on the hrs; Gay
Of February, 1867, except they be incapable,
of earning support. Every employer shall
make returns of the names OF all persons
that are employed by him, and pay the tax
Of such person or persons, in which case the
tax receipt shall be good and valid set-oif
in any action for wages by such employee
against such employer. -,
All taxes levied on property, as prescribed
in this Act, shall be paid to the tax collector
for the District or Parish in which said prop
ertv is located, except that the tax levied on
railroad, express and Telegraph companies be
paid into the Treasury of the State. -. :.
The taxes herein levied shall be paii'only
in gold or silver coin, United States Treasury
notes, or notes of national banks, or tie bills