The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-04


lowing order:
| HEADQUARTERS SECOND MILITARY DISTRICT,
| CHARLESTON, S. c., December 8, 1851
| General Orders, No. 1891
l. To provide for the support OF the provlslona
| government Of South Carolina, for the year COLL
mencing on the first day OF October 1901, ana euu
ing On the thirtieth day Of September, ic1, tns
Act OF the Gen raj Assembly, 10 raise SuPPnet @
for the wear comm sncinG IN October, one thousanc
| eight hundred and sixty-slx," approved DecemDel
| 81. 1868, will as hereinafter modified, be contn
ued in force until superseded by legislation or un
til otherwise ordered by pr oper authority.
| ARTICLES TAXED CAD vALoREM.'
| / On all real estate, twenty-five cents on every
| hundred dollars proo,cel that on sucn ianos as
NAV be in the possession OF the Bureau or Refugees
| Freedmen and A oandone6 Lands on the nrst day
| of January next, and the owner or claimant is
thereby deprived OF its occupation ana use, stcI ~
tax shall not be collected; on the capital STOCK OF
all gas-light companies twenty-five cents on every
hundred dollars; on articles manufactured for sae,
barter or exchange, between the flr:t day Oh Jaa-
uary one thousand eight hundred and Sixty
| and the first dlv of January, one thousand el8h1
| hundred aud sixty-eight, twenty cents on every
| hundred dNlars. to be paid by the manuiacturer
on the mal.-er value OF the gross amount Oh spIr
ituous liouols manufactured from the nrst Gay VI
| January to the hirty-frst day Of December, 1906,
five per cent. 10 be paid quarterly at the end OF
ech quarter to the Tax Collectors OF the DlslrictS
in which it was manufactured; on buggles, CARR,
| ages, gold and silver plate, watches, Jewe'ry ano
man 3s on hand on the first day ofJanuary, 1obo--
| except when held by dealers for the purpose OF
| sale-one dollar on every hundred dollars.
| ''rAx ON INCOMES"
| . TDon all gross incomes derived from employ
ments. faculties and professions, including the
profession of dentistry (wheher in the profession
Of the law the income be derived rom le cosis VI
snit or fees, or otLer source OF professional IN.
cores), excepting clergymen, two and one-naI
dollars on every hundred dollars; from COM
missions received by brokers', vendue masters,
factors, commission aerchants' aealers o,t ~
exchange (foreien or domestlc).. or IN mort
gaees, bonds and other negotiable, papers, TWO
and one-half dollars on every hundred dollars !,
| from premiums received by insurance companies
or underwriters, two dollars on every hnndred
dollars from the receipts OF express OF ooner
TRANSPORTATION companies earned within the limits
of the State, one dollar on every hundred collars
| and from the receipts Of telegraph companies
earned within the limits OF the State,
| two and one-haH dollars on every nun
dred dollars; from the sale OF newspapers or laaS
azines one dollar on every hundred dollars; on the
| gross receipts of newspapers Puphsneo IN t'lc
State twentv cents on every hundred dollars; from
the sale OF oods,s swares or merchandise, emDrac-
ing all the articles of trade sale, parter OF eA-
change cotton taxed by the United States e1-
! cented). which any person shall make between the
first day OF January and the thirty DAY OF Oe
| cemLer 1865, to be paid quarterly az tue eno VI
each Quarter to the several Tax Collectors twenty
| cppfS every luQQr6Q uCudIo, Ou IaV 6AooS
profits OF ali banks or banking institutions, two
dollars on every bundr d dollars; on the gross IN
| comes derived from the arts Of photographng or
dacuerreotyping, one dollar On every hunored uo-
lars: On all incomes from salaries, rents, divlqenoS
and money at interest, one dollar on every hunoIeo
dollars ia excess Of five hundred dollars; on the
gross incomes OF all railroads (not exempted py
b. law from earnings within tho State, ono
dollar on every hundred dollars. All persons
keeping hotels shall pay tax OF TWO oolars
,1-o1 fin11n n
all persons keeping restaurants or eating, houses
shall pay tax Of two doiarS on every hucdreo
dollars of gross income; all persons Keeping
livery stables shall pay tax OF two aoiiars
on every hundred dollars OF gross income, me-
all butchers and huckaters shall pay tax
OF one dollar on every hundred dollars OF
gross income; all persons keeping billiard tables
| shall pay . tax OF five dollars on every nun
dred dollars OF gross income; all persons keeping
bowling alleys shall pay tax Of five dollars on
every hundred dollars OF gross income; all persons
keeping bar-rooms, whether connected with
hotel or oth -rWise, shall pay tax OF ten collars
on every hundred dollars of gross income; oil per-
sons keeping ferries or bridges shall pay tax OF
one dollar on every hundred dollars OF gross ln-
come: all persons keeping toll gatss shall pay
tax OF one dollar every hundred dollars OF gross
income; each person or company keeping public
race track shall pay tax OF one hundred dollars;
upon each pubic hack, stag3 coach, baggage
wagon and omnibus drawn by two or more horses,
there shall be paid tax OF ten dollars, and uPc1
each dray and cart or baggaRe and express wagon
drawn by one horse, tax OF i've dollars.
TAXES IMPOSED FOR CERTAIN PRIVILEGES"
8. All persons representing for gain or reward
any play comedy tragedy, lnterlude, or farce, or
other employment Of the stage, or any part there
in or exhibiting wax works or other SHOWS OF any
kind whatsoever, shall pay tax OF ten doi;aIs per
| day to be paid in'o the hands OF the Clerks OF
the Courts. or Of q Magistrate in the absence OF
the Clerk, who shall be bound to collect and pay
the samo into the public treasury, except IL se5
where the same is now required by Law TO be pald
| to corporations or otherwise. Upon every taking
out OF charter, except Tor religious Die
and educational institutions, there shall be levied
| O. tax OF twenty dollars; upon each renewal OF q
charter liable TO tax under this order, ten oonars
and all companies Incorporated in other States
shall pay for the privilege Of carrying on their
business in this State the same charter tee as is
required of companies incorporated IN this State.
All circus exhibitions, TO be paid at the time nifty
dollars Ter day; each and every person keeping q
dog or doga, shall pay tax Of ono dollar for
each dog. Fer the privilege OF selling lottery
tickets within the limits of this State, live hun
dred dollars per month to be paid monthly or
quarterly in advance to the Treasurer OF the state
OF South Caro- ina, who, upon such payment, shall
Grant license for the time for which such pay.
ment has been made, bat not for less than one
month.
SPECIAL TAX"
4. capitation tax Of one dollar shall be paid
| by every male person between the ages OF twenty
ore and sixty, residents OF the State on the hrst
| day OF January, one thousand eight hundred ana
slxty-e ght except such SIS are incapable OF earn
| ing support by reason OF mental OF physical dis
ability prori6ed, that double executions FOR the
no1-payment OF the captation tax OF the past year
shall not be enforced and that in oil cases where
execution has not beon issued and no costs nave
| been Incurred, the tax may be discharged by the
payment OF the original amount on or before the
| first day OF March, 1865.
| g. All lakes levied or property rs prescribed 10
this order shall be paid to the Tax Collector for
| the District or Parish in which said property Is
located. except that the tax on railroad companies
| express companies, and telegraph companies,
| shall be returned to and naid directly into the
| Treasury Of the State; ano this return shall pe
| made quarterly.
6. All Individual taxes will be assessed directly
upon and collected directly from the individuals
from whom they are due.
7. The houses and lots on Sulivan's Island shall
be returned to the Tax Collector OF the tax Dlstric
in which they gro situated, in the same manner as
other town lots aud houses and shall be liable tc
the s:nle rates OF taxation.
8, I,etore the collection of the taxes herein pro
vided for, every Assessor or Tax Collector (acins
in the capacity of Assessor) in this State, shal
proceed to make IN ca rQiorenl assessment OF al
lands, buildings and improvements, without dis
tnction as 10 city town or country property, ano
upon al other property upon which an dd Ud!orem
tax Las been Levied with reference to the market
value OF sucn proper Ill OIulSu 'sdleS CuiIeuVy
| and without reference to any previous assessment
and such assessments shall be subject 10 revision
BY W military authority. Each Assessor and eacl
Tar Collector acting as Assessor, before entering
iluon his duties as Assessor, shall take and sub
before tn? Clerk :a 3f the S qRer ba 5ssd Of 5as paff on b.
oro,riseon ct,r viz s'T A B. do promise and sweal
VAR to the 5ss T 2 ceoa %y ss5y 6s9et SEt4uss sn
Iii r;thont favor or par;iality, ascertain and as
sess the a,tual value OF the property real and per
sona upon which an od usorena tax h is levied be
8. Each Tax Collector shall attend at the Cour
Aouso the Tax District (or it there be no g., Gour I
House at some other public pace daily lor sr qh' en-
fecaipt O. t1xeo of lis respective District or Par
ish: Ali taxes OF property imposed BY the I. pro
v!aons Of this order shall haye references both a
t. possession and valuation to the trst DAY o
January, eighteen hundred and sxty,eighs, e5
cept where some other date lis specially designated
ali taxes CT income imposed ty the provisions Q
this act shall have reference to the amount OF suci
income received between tic first day OF January
! |