The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-25

sar,o ri FIN Clark who shall BIO bound to collect and pay
the same into the public treasury, except in cases whore
the same is now required by law TO be PAID 10 corpora-
tions or otherwise. Upon every taking out OF a charter
except Tor II lgious, charitable and educational lnstitu-
tions. thero shall be levied o tax OF twenty dollars; upon
each renewal of a charter liable to lax under this order
ten dollars, and all companies incorporated In other
States shall pay for the privilege OF carrying on their ou-
siness in this State the same charter fec as is required OF
companies Incorporated in this State. All circus e1h'ol-
tons. to be paid at the time. fifty dollars per day. Each
and every person keeping q dog or dogs, shall pay o tax
of ono dollar for each dog. For the privilege of selling
lottery tickets within the limits of this State, hve nun
bred dollars per month, to BIO paid monthly or quarterly
in advance 10 the Treasurer of the State OF South Carroll
ma, who, upon such payment, shall grant n license for
the time for which such payment has been MADE Dut not
for less than one month.
ESPECIAL TAN"
a A capitation tax of one dollar shall be paid by every
male person between the ages of twenty.one and sixty,
residents OF the State on the first day OF January one
tbousand EIGHT hundred and sixtyeight, except such as
are incapab.c of earning a support by reason OF mentil
or pbys;cal disability: Provided, that double executions
for the non-payinent OF the capitation tax of the past year
shall net be enforced, and that in all cases where exc u
ton has not been issued aud no co It's have been Incurred,
the tax may be discharged By tie payment of the original
amount on or before the frat dag OF March, 1858.
s. All taxes levied on property as prescribed In Lbs
order. shall be paid to the Tax Collector for th, 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 PAID d.
rectly into the TT, asury OF the State; and this return
shall be made quarterly.
G. All individual taxes will be assessed directly upon
and collected directly from the individuals from wnom
they are due.
7. The houses and lots on Sullivan's Island shall be
| returned 10 the Tax Collector OF the Tax District IN
which they arc situated, in the same manner as otner
Town lots and houses, and shall be liable to the same
rates of taxation.
g. Before the collection of the taxes herein provided
for. every Assessor or Tax Collector acting IN the ca
nac,ty of Assessor) in this State shall proceed to make an
md rarorem assessment of all lands, buildings and i'm
,rovements. without distinction as to city, town or coun-
try property, and upon all other property upon which an
nd ,olorsn, tax has been levied, with reference to the
market value of such property in United States curren-
cv and without reference to any previous assessI ut;
and such assessments shall be subject to revision by
| military authority. Each Assessor and each Tax Colec-
tor acting as Assessor, before 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 81, A. b., do
nromise and swear that l will, to the best OF my ability
| execute the duties of Assessor for my Collection District'
and will, without favor or FATALITY, ascertain and assess
the actual value of the property, real and personal, upon
which an cd valorcm tex is lowed, before and for the pur-
pose OF levyins such tax"
O Each Tax collector shall attend at the Courthouse
of the Tax District Tor If there be no Courthouse at
some other public place., daily for ono week previous 10
making his final return for tho receipt OF taxes OF his
rosnecive District or Parish. ALI taxes on property i'm
nosed by the provisions OF Tits order shall have refer
ence both as to possession and valuation to the first 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 first dsy of January, one thousand oight
hundred and sirty-seven. aud the first day of January,
one thousand eight hundred and sixtyeight, and all such
income tax shall be due and payable on or before the
thirty. first day of March. 1868.
10. The taxes herein levied shall be paid only in gold
and silver coin, United States Treasury notes. or notes
declared to be q legal tender by the Government of the
United states, or notes of National Banks, or the bills re-
ceivable OF this State, and also pay-certacates Of Jurors
! and Constable for attendance on the Courts. The Tax
| Collectors of the several Collection Districts shall be al
lowed. on all sums of money paid into their hands for
tares. q commission as follows, that is to say the Tax
Collectors of Abbeville, Anderson, Barnwen, Chester,
Clarendon, Darlington, ~Edgeheld, Ksrshaw, Laurens.
Newberry, Orange, Richland. spartanburg, Sumter,
| Union. York. Marion, st. Philips and st. Michael's. at
the rate of four per cent; the Tax Collectors of Chester.
| aeld. Fairfield, Greenville. Lancaster, Lexington. iaarl-
bore. pickens, st. Matthew's, Primo 1eorge's Winyah.
St, Bartholomew. Williamsburg, at the rate Of six per
cent; the IL. Collectors of AL Saints, Christ Church,
Horr,, Prince Williams, st. Georges Dorchester, st.
Helena. st. James Goose Creek, St James' Santee, st.
Johns Berkeley, st. Johns Colleton, st. Peters, st.
stephen's. at the rate of eight per cent; the Tax Colec-
TORS of 81. Andrews, st. Luke's, st. Paul's, st. Thomas
| and ST. Dennis, at the rate of ten per cent Provided,
TINT in any District where the gross amount OF taxes paid
in shall exceed the sum OF thirty thousand dollars, tie
| commissioning of the Tax Collectors shall be two per cent.
on such excess.
II. In sales of real estate upon execution for non-pay-
ment oftaxes, If the amount bid for such real estate %
not greater than the amount OF the execution and COSTS
| IL shall be the duty of the Sheriff to bid in the properly
for the State, and the title thereto shall theroupon De
passed TO the State, subject 10 such equitable rights OF
redemption as may hereafter be determined upon by leg
i~slatiye authority. imprisonment for over due taxes Ii
| abolished but whenever the amount OF tho tax, costs,
&C., of any person cannot be made out OF any properly OF
which. he is possessed, the Sheriff holding the execution
| shall make return thereof to the Commissioners OF ROADS
or Public Buildings, or other appropriate municipal au'
thority, who may enforce the payment OF the tax due by
labor upon the roads, bridges and other public works
Provided, that the communication value Of such labor shall
not be less than fifty cents for q labor day Of eight hours
Il. All taxes levied by this order, except when such
taxes arc payable quarterly. shall be due and payable as
follows: One-haf on or before the t~hirty-arst day Oh
March, one thousand eight hundred and sixty-eight, and
the remaining half on or before the tbirheth day OF june
one thousand eight hundred and sixty-eight. Any per
son desiring to pay the whole amount Gf his taxes lex
cept such as are returned quarterly on or before the
thirty.f-st day of March shall have the privilege OF So
doing, and shall be entitled to a discount of five per
cent. upon the amount of taxes falling due on the 30th
day of June, 1853.
IS. No Tax C ~ollector or Assessor shall receive his COM
missions until his returns have been received at the
Treasurer's Office. and been approved by him.
II. Taxes levied By municipalities, corporations. Oh
other local authorities, under any general or special law
ofthe State, will conform in prinsiple to the notifications
hereinbefore made.