The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-19
OFFICIAL.
I.ax, S.coud Military Distriot,l

first day of October, 1867, ana endine Oh 'ne
OF September 1865, the Act of the General Assembly
To raise supplies the year commencing IN oc'ooef,
one thousand eight hundred and sxty-six' approve"
December o. 1866 will hereinafter modinea' oe con
tnued in force until superseded by Legislation or ui'i'
otherwise ordered by proper authority.
ARTICLES TAXED CAD vALoREM
l. On all real estate twenty-five cents Oh every nun
dred dollars Provided that such lands as may be IN
the possession of the Bureau of Refugees Freedmen ah
Abandoned Lands on the first day Of January next ana
the owner or claimant is thereby deprived of its occupa
ton and use such tax shall not be collected; on the ca
tai stock OF all gasght companies twenty-five Genus ~
every hundred dollars; articles manufactured io'
sale, barter exchage. between the hrst day VI JAM
arv one thousand eight hundred and sxty-seven' anu
the first day Of January one thousand e'eh' nun
dred and s1yeght twenty cents on every hundred do
,or, - be Maid bv the manufacturer; on the market
value os the Gross amount of spurious liquors manuac
tured from the first day January to the I'd!
of December 1865 FIVE per cent to be paid quarterly at
h ~ each ouarter to the Tax Collectors of the Dis
triets in which it was manufacured on bugees carr
aoes cold and silver plate watches jewelry and panos
an hand ON the first day OF January, 1s6S-except "nen
hold bv dealers for the purpose of saleone dollar Oh
every hundred dollars.
ssTAx ON INCOMES.
1rron all gross incomes derived from employments
toures and professions including the profession OF
dentistry whether in the profession OF the law 'ne III
~ ba derived from the costs of suit or fees or otner
onrce of professional incomes excepting cleigymcn
+ anil onehalf dollars on every hundred dollars from
commissions received by brokers' vendue masters iac
fora commission merchants. dealers in exchange or
eon and doplestic) or in mortgages bonds ana Quiet
neootable papers two and one-half dollars on every
hundred dollars from premiums received by INSURANCE
ouranies or underwriters, two dollars on every nun
ed doars from the receipts of express or other trans
ation companies earned within the limits OF the state
ono dollar on every hundred dollars; ana lroni
tho receipts of telegraph companies earned witnHi
the limits of the State, two and one-hali doilars
on every hundred dollars; from the sale oil re"s-
naners or magazines, one dollar on every hundred
dollars: on the gross receipts of newspapers pup
ished in the State twenty cents on every nunoreu
lars from the sale Of goods wares or merchandise en-
bracinr all tho articles OF trade sae barter or exchange
ootton taxed by the United States excepted wnch any
erson shall make between the first day OF January ana
the thirtyrst day of December 1865 to be pad quar-
tery at the end each quarter TO the several lax Co
lectors twenty cents every hundred DOLLARS Oh 'e
Gross profits of all banks or banking nsntuuonS' t"o
dollars on every hundred dollars on the gross incomes
derived from the arts of phoographing OF
inc one dollar on every hundred dollars on all incomes
from salaries rents divdonds and money at interest,"
dollar ON every hundred dollars in excess Of five hum
dred dollars on the gross incomes OF all railroads mot
exempted by law from earnings within the State one
dollar on every hundred dollars. All persons keeping
hotels shall pay tax OF two dollars on every hundred
dollars of gross income ali persons keeping restaurants
or eating houses shall pay tax OF two dollars on
everv hundred dollars of gross income; al per-
sens keeping livery stables shall pay tax Of
two dollars on every hundred dollars Of gross income
all butchers and hucksters shall pay q tax OF
one dollar on every hundred dollars of gross income; all
persons keeping billiard tables shall pay tax OF hve
dollars on evory hundred dollars Of gross income; all
persons keeping bowling alleys shall pay tax OF nve
dollars on every hundred dollars of gross income; oil
persons keeping har-rooms, whether connect Win
hotel or otherwise sha pay tax Of ten dollars on every
hundred dollars OF gross income; all persons keeping
ferries or bridges shall pay tax OF one dollar Oh every
hundred dollars gross incomes all persons Keeping TOLL
gates shall pay tax dollar every hundred dol
lars of gross income; each person or company Keeping
puuIic race track shall pay of hundred dolars
upon each public hack stage coach baggage wagon and
omnibus drawn by two or horses. there shall be
paid tax of ten dollars and upon each dray and cart
or baggage and express wagon, drawn by one horse
tsA Of Ave dollars
"TAxEs IMPOSED FOR CERTAIN PRIvILEGEH
g. All persons representing for gam or reward any pay
comedy tragedy interlude. or farce, or other employ
ment of the stage any part therein, or exniong wax
works or other shows of any kind whatsoever, shall pay
of ten dollars per day. to be paid into tho hands OF
the Clerks OF the Courts of Magistrate in the ao-
l,a m
the same into the public treasury, except in cases where
the same is now required by law to be paid to corpora
tons or otherwise Upon every taking out of charter
except Tor religious charitable and educational nsit-
tions there shall be levied tax OF twenty dollars; upon
each renewal of charter liable to Tax under this ORDER
ten dollars and all companies incorporated in other
States shall pay the privilege Of carrying on their ou-
sness in this State the charter fee as is required OF
companes incorporated in this State All circus exhbi-
TONS to be paid at the me fifty dollars per day. Each
and every person keeping doc Or dogs, shall pay tax
of one dollar for eacn dog For the privilege of selling
lottery tickets within the limits of this State five hun
dred dollars per month"; be paid monthly or quarterly
in advance to the Treasurer of the State OF South Caro
ns who, upon such payment, shall grant license for
the time for which such payment has been made but not
for less than one month.
ESPECIAL TAX
captation tax of one dollar shall be paid by every
male person between the ages of tweayone and sixty
residents Of the State the first day OF January one
thousand eight hundred and sixyeght. except such as
are incapable of earning support by reason of menll
or physical disability: Prorided that double executions
for the nonpsyment the capaton tax of the past year
shall not be enforced and that all where execu-
ton has not been aud It's have been Incurred
d{u,b nv
amount on or before the frat day of March, 1863
g. ALI taxes levied OIL property prescribed in this
ORDER shall be paid to the Tax Collector for TIT 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.
recy into the Treasury 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 whom
they are due.
T The houses and lots Sullivans Island shall be
returned to the Tax Collector OF the Tax District in
which they are situated in the same manner as other
own lots and houses and shall be liable 10 the same
rates of taxation.
G. Before the collection of the taxes herein provided
for every Assessor or Tax Collector actng n the ca
paclty of Assessor this State shall proceed to make an
ad raorsm assessment of all lands, buildings and I'M
proyemens without distinction to city town or coun
try property and upon all other property upon which al
ad ralorem tax has been leved with reference 10 the
market value of such property in United States curren
cy and without reference to any previous assessment
aud such assessments shall be subject to revision py
military authority Each Assessor and each Tax Collec
tor acting us Assessor before entering upon his duties
as Assessor shall take and subscribe before the Clerk
the Court of the District following OATH which shal
be endorsed on his commission. viz 81, A. b., dc
promise and swear that WILL to the best OF my ability
execute tho duties of Assessor for my Collection District
and WILL without favor FATALITY, ascertain and assess
the actual of the property real and pei sona upor
which all ad ualoren is levied before and for the pur
pose of levying such tax"
Each Tax Collector shall attend at the Courthouse
of the Tax District Tor if there be no Courthouse. a
some other public place. daily for one week previous
making his final return for tie receipt of taxes of hi
reenoctiye District or Parish All taxes property IN