The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-05
General Canby's Tax ors.~r

Yesterday we published General Orders NO.
l39, Headquarters Second Military District
"providing for the support Of the PROVISIONAL
Government of South Carolina" and for this
purpose modifying" the Tax Act passed oY
the LEGISLATURE, December q, 1866. We pro-
pose in the present article, to point out the
principal of these changes or notifications.
The tax on real estate is only twenty-five
cents on every one hundred dollars, r'ce thirty
cents last year. On capital stock of gas com
psnies. quarter of one per cent, instead OF o
half of one per cent. last year. On manufac-
tured articles, twenty cents on every one hum
dred dollars, vics one dollar on every one hun
dred dollars last year. Gross sales Of liquor
were taxed ten per cent. last year; only five per
cent. in General CANBY's order Bugg es, car
riages, gold aud silver plate, watches, jewelry,
etc., same as last year.
Income tax upon professions increased from
two per cent. last year. to Two and a-balf per
cent. in this. On commissions received by bro
kers. yendue masters, factors, commission mer-
chants, dealers in exchange or in mortgages,
bonds and other negotiable papers, hve dollars
last year for every ono hundred dollars, and
only two dollars and fifty cents this year. The
tax On premiums of insurance companies re-
mains the same, except that no discrimination
is made by General CANsY in favor of home
companies. The express companies, taxed ten
per cent. on their gross receipts, only pay one
per cent. in General CANBY's Tax order; tele-
graph companies two aud half per cent, rics
FIVE per cent. last year. Newspapers, taxed
two per cent on gross receipts last year, only
pay twenty cents on every one hundred dollars
next year. On the amount of sales of goods,
wares, etc., sixty cents on every one hundred
dollars last year, only twenty cents this year.
Tax upon bank profits remain unchanged ;
so, also, income tax upon salaries, rents, etc.;
upon incomes of railroads, and gross receipts
of hotel keepers.
Bar-rooms pay ten per cent. on gross re-
cepts, same as last year. "For the privilege
of selling lottery tickets within the limits Of
this State, FIVE hundred dollars per month, to
be paid monthly OF quarterly in advance to the
Treasurer of the State
The foregoing are the leading features of
General CANBYs Tax order, upon careful e1-
animation of which it will be observed that in
most cases the tax remains the same; in some
it is slightly, in others materially reduced, and
only in one or two instances is it increased
As the appropriations are nearly the same as
last year, compensatng increase Of revenue
can only be looked for from the reassessment t
of the real estate, prescribed in the sth para
graph Of the order, as follows Each assessor
and each tax collector acting as assessor, be-
fore entering upon his duties as assessor, shall
take and subscribe before the Clerk of the
Court of the District the following oath, which
shall be endorsed on his commission, viz: i,
A B, do promise and swear that l will, to the
best of my ability, execute the duties Of asses
sor for my collection district, and will, without
favor or partially, ascertain and assess the
actual value of the property, real and personal,
upon which an ad ualoren tax is levied before
and for the purpose of levying such tax. d"