The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1867-12-07


income; !, all persons keeping toll gates shall
pay tax, of one dollar on every hundred doll;
lars Of gross income; each person or company
keeping public race track shall pay a tax Of
one hundred dollars; np"n each public hack,
stage coach, baggage wagon and omnibus
drawn by two or more horses, there shall be
paid a tax of ten dollars, and upon each dray
and CART. or baggage and express wagon drawn
by one horse, a tax of five dollars. 81
.sTAxts IMPOSED FOR CERTAIN pR1vfLEGEs."
3. All persons representing for gain or re-
ward any play, comedy, tragedy, interlude, or
farce, or other employment ofthe stage, or any
part therein, or exhibiting wax works or other
shows of any kind whatsoever, shall pay tax
of ten dollars per day to be paid into the hands
of the Clerks of the Courts, or of Magistrate
in tho absence of the Clerk, who shall be bound
! to collect nnd pay the same into che public
treasury, except in cases where the same is
now required BY law to be paid to corporations
or otherwise. Upon eyery. :::skaing out Of q
charter, except for religious, charitable and ca
ucational instistutions, there sha1l:.b be levied
tax OF twenty doals; upon each renewal of
charter liable to tax under this order, ten dol
lars, and all companies incorporated in other
States shall pay for the privilege of carrying
on their business in this State the same char
ter fee as is required of companies incorpora-
in this State. All circus exhibitions. to be
paid at the time, fifty dollars per day; each
aud every person keeping dog or dogs, shall
pay tax of onc dollar for each dog. For the
privilege of selling lottery tickets within the
limits Of this State, five hundred dollars per
month, to be paid monthly or quarterly in ad-
vance to the Treasurer of the State Of South
Carolina, who, upon such payment, shall grant
license for tho time for which such payment
has been made, but not for less than one
month.
ESPECIAL TAX"
4. a. capitation tax of one dollar shall be
paid 5y every malc person between the ages Of
twenty-one and sixty, residents of the State on
the first day of January, ono thousand eight
hundred and sixty eight, except such as are
incapable of earning support by reason Of
noutn OF physical disability provided, that
double executions for the non-paymcnt
of the capitation tax of the past year
shall not lie enforced, and that in all cases
where execution has not been issued and no
costs have been incurred, the Tux may be dis
charged by the payment of the original amount
on or before the first day of March, 1868.
S. All taxes levied on property as prescribed
fin this order, shall be paid to the Tax Collector
::or Tic District or Parish i'll which eaid proper
~ s1sapt that tho tax on railroad
companies, express companies, and telegraph
accompanies shall! be returned to and paid d.
rectly into tho Treasury of the State; and this
return shall be mad, quarterly.
6. All individual taxes will be assessed d-
rectly upon and collected directly from the
individuals from whom they are due. = r.
8. Before tho collection of the taxes her,n
provided for, every Assessor or Tax Collector
(acting in the capacity of Asscssor) in tbs
State, shall proceed to make an at rnlorcn, as
scssmeHt of all lands, buildings and improve
! 'rcnts, without distinction MS to city, town or
country property, and upon all other property
upon which an at ualorem tax has been levied,
with reference to the market value of such
property i'll United States currency, and with
out reference to any previous assessment; and
such asses mcnts shall be subject to revision by
military authority. Each Assetsor and each
Tax Collector acting as Assessor, before enter
ing upon his duties as Assessor shall take and
subscribe before the Clerk of the Court of the
District the following oath, which shall be en-
dorsed on his commission, viz: ~, A B, d.,
promise and swear that WILL to tho best nf
my ability, execute tho duties 81 .sser for
my Collection District, ard will without fayor
or partiality ascertain as.seas the actual yaae
of the property, rca! ard personal, upon which
an o't va1c:tn' tax is levied, before and for the
purpose of lcvyiDg such taxi
| 0. Each Tex Collector shall attend at the
Court House of the Tax District Cor if there
be no Court House. at some other public place.
daily for one week previous to making his final
return, for the receipt of taxes of his respec.
tive District or Parish. All taxes on property
imposed by the provisions Of this order shall