Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1867-12-11

lOTe tQe uISJ uay o. naIcu, slooos '-s's.,''.'.'
5. All taxes levied on property as prescribed
in this order, shall be paid to the Tax Collec.
tor for the District or Parish in which said
property is located, except that the. tax axe .op
railroad Companies, express companies and
telegraph companies shalt returned to and
paid directlySintothe Treasury of the State
and this return shall be made quarterly. !.
6. All individual taxes will be assessed d.
rectly, upqn. and collected directly from the
individuals from whom they are due.
7. The houses and lots on Sullivan's Island
shall sbs Tetdfnedto hsTax Collector Of the
tax Distric6in in which they situated Sin the
same manner as other town lots and houses
and shall be liable to the same rates oi
taxation. ,.F; - :'ii!l@a i!' 49,. |,
8. Before the collection Of the taxes herein
provided for, every Assessor or Tax Collecto,
(acting in the capacity of Assessor) in this
State, shall proceed to make au.ad ualorem
assessment -ofal Lands, -buildipgs-and-im-
provements, without distinction as 70 city
town or country property, aud upon ali other
property upon whichSan ad raIorem sta3 has
been levied, with reference to the market value
of such property in United States currency:
and without reference to any previous assess,
ment; and such assessments shall be subject
to revision by military authority. Each. AS,
SCISSOR and each Tax, Collector acting as As,
SCISSOR, before entering upon his duties as AS
sessor, shall take and subscribe before the
Clerk of the Court of the District the follow
ing oath, which shall be endorsed donShs com
mission, VIZ: "a, ABB, do promise ndswear
that will, to the best of my ability, execute
The, ,daties,o Of Assessor for my Collection Dis.
trict, and will, without favour or partiality, as
Fcertainand assess the actual value. of the
property, real and personal, upon which ar
ad calorenr tax is levied, before and for the
purpose OF levying such tax" :"
9. Each Tax Collector shall attend at the
Courthouse of the Tax District'(or if there
be no Courthouse, at some other public placel
daily for one week previous to making his
final return, for the receipt Of taxes Of his
respective District or Parish. All taxes on
property imposed by the provisions of this
order shall have reference both asto posses
sion and valuation to thefrst day of January
eighteen hundred and sixty:eight, except
where some other date is specially designated
All taxes on income imposed by the provisions
Of this Act shall have reference to the amount
of such income received between the FIST day
Of January, one thousand eight hundred and
sixty-seven. ard the first day Of January, one
thousand eigh; hundred and sixty-eight, and
all such income tax shall be due and payable
on or before the thirty-6rst day of March:
1868.
10. The taxes herein levied shall be :paid
only in gold sRd silver coin, United Sfstes
Treasury notes, or notes declared to be a le-
,ai ten derby: the Government of the United
States or notes Of National Banks, or the bills
receivable of this State; and also pay-certi6.
Gates of Jurors and Constabes for attendance
on the Courts. The Tax Collectors Of the
several collection districts shall be allowed,
on all sums of money paid into their hands
for taxes, = commission as as=follows, that is to
say: The Tax Collectors OF Abbeyille, Ander
son, Barnwell, Chester, Clarendon. Darling
ton, Edgefeld, kershaw, Laurens, Newberry,
Orange, Richland, Spartanburg, Sumter, Un
ion, York, Marion, St. Philips and St. Mich
acl's, at the rate OF four per cent; the Tax
Collectors Of Chesterfield, Fairfield, Green
vile, Lancaster, Lexington, Marlboro, Pick
ems, St. Mathews, Prince Georges, Winyah,
ST. Gaytholomex's, Williamsburg, at the rate
of six per cent; the Tax Collectors Of All
Saints, Christ Church, uorry,. Prince Will
liam's, St. Georges Dorchester, St. Helena,
St. James Goose Creek, St. James Saatee,
81. Johns Berkeley, St. Johns Colleton, St.
Peters, St. Stephens, at the rate Of eight per
cent; the Tax Collectors Of St. Andrews,
Sc. Luke's, St. Paul, St. Thomas and St.
Dennis, at the rate of ten per cent: pr0ctded,
that in any District where the gross amount
of taxes paid in Shall exceed the sum of thir-
Tax Collectors shall be two per cent on such
excess.
IL. Insales OF real estate upon execution
for non-payment of taxes, if the amount bid
for such real estate be not. greater rthan.the
amount of the execution and costs, it shall be
The duty Of the Sheriff to bid in the property
for the State, and the title thereto shall there
upon be passed to the State, subject to such
equitable rights OF redemption as may here
after be determined upon BY legislative au-
thority. Imprisonment for over due taxes is
abolished but whenever the amount of the
lax, costs, &C., ofany person cannot be made
out of ary property Of which he is possessed,
the Sheriff holding the execution shall make
return thereofto the Commissioners of Roads
or Public Building, or other appropriate mu-
nicipal authority, who may enforce the pay
ment of the tax due by labour upon theroads,
bridges and other public works : procided,
that the commutation, value of such lshour
shall not be less than fifty cents for labour
day of eight hours.
H.. All taxes levied bysthi, order, except
when such taxes are: payable quarterly, shall
be due and payable as follows;a a0ne-half on
or before the: thirty-frst day, of March. one
eight hundred and sixty-eight, and
the remaining half on or before the thirtieth
day of June, one thousand eight hundred
and sixty eight. Amy person desiring to pay
the whole amount of his taxes Except such
as are returned quarterly on or before the
day OF March shall have the priv
ilege of 90 doing, and shall be entitled toLa
discount of Eve per cent. upon the amount of
taxes fallingedae on the Both day of June,
1868. n
Ii. No Tax Collector or Assessor shall re-
ceive his commissions until his returns have
been received at the Treasurer's Office, and
been approved by him.. :. ~. .>e.e
IA. Taxes levied by municipalities, coFpo-
ra;ions or other local authorities, under any
general or special law Of the State, will con-
form in principle to the notifications herein.
before made.