The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-14
OFFICIAL.
HEADQUARTERS Second Military District,
CHARLESTON. 3. c.. pecember =, 1901.

I To provide for the support Of the Provisional Govern
ment OF South aroina for The yea commencing on he
first day of October 1867 and end ng on tho aay
OF September 1853. the Act of the mccall Assembly,
$50 laise supplies the year commencing in octooer
one thous md eight hundred and sixty-six approVeu
December o. 1866 will as hereinafter modified, be con-
tinued in force until surersc ed by legislation or until
otherwise ordered by proper authority
ARTICLES TAXED "Ap vALoREM
l. On all real estate, twenty-five cents on every hun
dred dollars: Provided that on such lands as may % III
tho possession of the Bureau Of Refugees Freedmen ana
Abandoned Lands on the 6rs day of January next ana
the owner or clamac is thereby deprived OF us occup
ton and use such shall not be couected on ne ca
tai stock of all gas.gh companies, twenty-five Genus Oh
every hundred dollars; on articles manufactured 'oH
SALE barter or exchage between the first day Oh 1anu
ary ono thousand eight hundred and sixtyseVen ana
the first day Of January, one thousand eignt nun
red and sxy.eght twenty CENTS on every hundred dol
lars to be paid by the manufacturer on the market
value of the gross amount Of ritous liquors manuao
tured from the first day January to the thirty day
of December 1885, FIVE per cent to bo paid quarterly a
the end Of each quarter the Tax Collectors OF the Dis
iOs in which 1t was manufactured; on bugeies, carr
ages gold and silver plate Watches jewery and pianos
on hand on the FIRST day OF January 1s6S-e1cept when
held BY dealers for the purpose OF sae-one dollar on
every hundred dollars.
''rAx OF INCOMES"
e. Upon all gross incomes derived from employments
faculties and professions, including the profession OF
dentistry whether IN the profession Of the law the An
come bs derived o the costs Of suit or FEES or other
souroe of professional incom es, excepting celgymcn
two and one.haf dollars every hundred dollars from
received by brokers, vsndue mastern fac
tors. commission merchants dealers in exchange for
agn and dcmestic or in mortgages bonds and other
NEGOTIABLE papers, two and one half dollars on every
hundred olars from premiums received by insurance
companies or underwriters two dollars on every hun
drel doars from the receipts OF express or other trans
poraton companies earned within the limits Of the State
one dollr cn every hundred dollara; and from
tho receipts Of telegraph companies earned within
the limits OF the State, two and onehalf dollars
on every hundred dollars; from the sale OF lows
papers or magazines, one dollar on every hundred
dolars; on the gross receipts Of newspapers pub
shed In the State twenty cents on every hundred dol
lars from the sale OF goods or merchandise en-
bracng all the articles OF trade sae barter or exchange
cotton taxed by the United States excepted which any
person sa make between the first day Of January and
the thirty st day of December 1858. to be paid quar-
lectors twenty cents on every hundred dollars on the
GROSS profits Of all banks banking institutions, two
dollars on every hundred dollars the gre incomes
derived from the arts Of photographing or daguereop
ing one dollar on every hundred dollars all incomes
from salaries. rents, dividends and money at interest
dollar on every hundr ID dollars in excess Of five hun
red dollars on the goss incomes OF all railroads mot
exempted by law fom earnings within the State one
lra1 all
hotels shall pay tax OF two dollars every hundred
dollars Of gross income al persons keeping restaurants
or eating houses shall pay tax OF two dollars on
every hundred dollars of gross income; al per-
sens keeping livery stables shall pay tax OF
two dollars every hundred dollars of gross income
all butchers and hucksters shall pay tax of
one dollar on every hundred doers Of gross income; all
persons keeping billiard tables shall pay tax of five
oolars on every hundred dollars of gross income; all
persons keeping bowling alleys shal pay tax OF five
dollars on every hundred dollars Of gross income; all
persons keeping harrooms, whether connect with a
hotel otherwise. shall tax of ten dollars on every
hundred dollars OF gross income; all persons keeping
ferries or bridges shall pay tax Of one dollar on every
hundred dollars OF goss income; all persons keeping toll
gates shall pay tax OF one dollar on every hundred dol
lars of gross income; each person or company keeping
puuc race track shall pay tax of one hundred dollars;
upon each public hack, stage coach baggage wagon and
omnibus drawn by two or more horses there shall be
paid tax Of ten dollars and upon each dray and cart
or baggage and express wagon, drawn BY one horse
tax of Ave dollars
'srAxE. IMPOSED FOE CERTAIN PRIVILEGES
AL persons representing for gam reward any play,
comedy tragedy. intcrlude or farce, or other employ
of the stag. any part therein or exhibiting wax
works other shows OF any kind whatsoever shall pay
tax of ten dollars per day. be paid into the hands OF
the Clerks OF the Courts, or OF Magistrate IN the ao-
sence o tina Clerk who shall be bound to collect and pay
the same into public treasury, except in cases where
the same required by law to rad to corpora
tons or otherwise. Upon every taking out OF charter,
except for ugious charitable and educational institu-
TONS there shall be levied tax OF twenty dollars; upon
each renewal Of charter liable to lax under this order
ton dollars, and all companies Incorporated in other
States shall pay for the privilege of carrying on their bu-
sness in this State the charter fee as is required OF
companies corporoted in this State All circus exhbi-
tons to be paid at the time, fifty dollars per cay EIch
and every person keeping dog o. dogs, shall pay lax
OF one dollar for dog For the privilege OF selling
lottery tickets within the limits OF this Stale. five hum
dred dollars Per month, to he paid nonthy or quarterly
In advance the Treasurer OF the Sato OF South Carol'
IA, who upon such payment. shall grant license for
the time or which such payment has been made but not
for less than one month.
SPECIAL TAX"
capitat!on tax OF one dollar sha be pad by every
male person between the ages Of twcntyono and sixty,
residents of the State the Grst day OF January, one
thousand eight hundred and sxtyegh, except such US
are Incapable of earning support by reason of ment
or phys cal disability: Provided that double executions
for tue the cap aon tax Of the past year
snail bo or frced and that ell oasss wherc exc u
ton ha, not EMS ued ts I'VE been curred
the tx may be dis harged b. tie payment of the onal
amount on or before the frat da7 Of Marc J, 1868.
g. AL taxes levied pIoprty as pre- cribed In this
order shall be paid to tho Tax Collector for tn Dlstri
or Pr In witch said pr, perry Is lcated, except that
the tax raj ROAD companies express companies and
tea raph compani 8, sha be returned TO and paid di'
rety into the Tra ury o: the state; and this return
shall be made quarterly.
Q. Alindvidual taxes VIII be assessed directly upon
and 90 ted dire uy from the Individuals from whom
they are due.
T. The houses and lots on sullivans Island shall be
returned to the Tax Co1ecto: OF the Tax District In
which they are situated IA the sane manner as oiner
lown lots and houses. and shall be tscle 10 the same
rates Of taxation.
8. Bsiore the collection Of the taxes herein provided
for every Assessor or Tax Collector acting in the ca
pacy Of Assessor in this sss shall proceed to make an
cd ra!orsn assessment of all a. ls buildings ani I'M
provoents without distinction as city, town OF coun
try property and upon all other property upon wtich IN
ad ralorem has been levied. with reference 10 the
market value of such property in United States curren
oy and without reference TO any previous assessment
and such assessments shall be subject to revision y
military authority. Each Assoc 3or AMI each Tax Colec
tor acting Assessor, before entering upon his duties
Assessor shall take and subscribe before he Clerk OF
the Court of the District the following OATH which shall
Ia ri,. IL