The Lancaster ledger. [volume] (Lancaster, S.C.) 1852-1905, 1867-01-09
this State bears TO its whole length.

! % livery staoies, % Dutcners and
hucksters, 80; billiard tables, SIS; bow
ling alleys, s5; bar rooms. whether con.
nected with hotel or otherwise, $40; :;
ferries, 81 toll gates, 81.
Upon taking out charter, except for
religious, charitable and educational pur
poses, $50 each renewal Of charter, uu.
der this Act, $40.
The keeper Of public courses shall pay
tax OF 500; each public hack, stage
coach, dray and baggage wagon shall be
taxed $40, and each omnibus $25.
All persons representing publicly, for
gain or reward, any plays, comedy, trsg-
! edy, or other employment Of the stage,
or exhibiting wax works or other shows,
OF any kind whatsoever, TO be paid into
the hands OF the Clerks Of the Courts re-
spectivelv, who shall be bound to collect
and pay the Same into the public Trea-
sury, excepting in cases where same is
nov required by law to be paid TO cor
pora'ions or otherwise, $40 per day; cir
Gus exhibitions, $50 per day; dogs shall
90 taxed 81, but for each plantation and
inhabited lot in town or VILLAGE. there
shall ha one dog exempted from taxation.
A capi.stion tax Of 81 per head on
every male between the ages Of twenty.
ore and fifty, resident in the State, on the
first day Of February, 1867, except they
be Incapable Of earning a SUPPORT
Every employer shali make returns OF the
names of all persons that are employed
by him, and pay ihs tax "of such person
or pcrsous, in which case the tax receip,
shall be good and valid sc, of ib sny
action i"r wages 5y such employee a
gsinst such employer.
All taxes levied on property. as pre-
scribed in the Act, shall DO paid to the
tax collector for the District or Parish in
which said property located, except ,hs,
tho tax levied on railroad, express and
telegraph companies be paid into the
Treasury of the State.
/ The lots aud houses on Sulivan's Is.
land cha.l bc returned to tho tax collector
OF tho tax district in which they arc stu
a;cd ir the same manner as other town
los and houses, and shall be liable TO the
sane rates OF taxation.
The take, heroin levied shall be paid
only in gold or silver coin, United States
Treasury notss, or notes Of national banks.
or the bil!a receivable of this State, and
also pay certificates of jurors and cons,a
bles for attendance on the courts. The
tax collectors OF the several collection dis,
trlcts shall be allowed. on all sums OF
money paid into their hands for taxation.
q commission, cs follows: For ST. Philips
and ST. Mich ael's, per cent; for
Anderson, Abbeville, Cbestsf, Ksrhaw,
Richland, Clarendon, Darlington, Laursns,
Marion, Newberry, Union, York and
BarnveH, four per cent; for Chesterfield,
GfeenTiIie, Lancaster. Lexington, MarI.
ooro', Pickens, Fairfield, St. Matthews,
Prince George Winyaw, St. Barholo
news, and Williamsburg. six per cen, :;
for Hory, 81. Helena, St. Stephens,
Christ Church, Prince Williams, All
Saints, st. Georges Dorche hester, st. James
seutea and Gcoss Creek, St. Johns
Bc'kiey and Co!lston, and st. Peters,
eight por cent; for ST. Andrews, an d ST.
Thomas and ST. Dennis, ten per cent;
Prov'ded, That ia ell districts where the
taxes amount to more than $50, 700 the
| commissions shall bs two per cent on the
excess. Tax collectors to mako returns to
tho Treasury iu Columbia, on or before
July, 1867.
No tex collector or assessor shall receive
his Commissions till their returns have
been received at the Treasurers office,
and boen approved by him.
The assessors Of the several districts are
required 10 return to The lax collector lists
OF all persons in their district, subject to
the cap:.ntiou tax, with such particulars
OF residence, etc, as may serve to identify
the persous. The tax collector Is required
to pay to tho State Treasurer the quarter
Iy re!urna within thirty days. Each tax
collector ,hali attend ct the court house,
or somo other public place, daily, for one
weak Previous 10 making his final return.
All taxes or incomes shall refer to those
received between January /, 1866 and
1897, excsp, special designations.
Before the collection o: the taxes here
IN le7iad, ca assessment shall be made OF
the actual value Of the property taxed /;
and for that purpose the tax collectors OF
the several districts and parishes, except