Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-03

-four and grist mills, and also from cotton ginned
on toll, 81 on every 500; on the gross incomes Of
all railroads mot exempted by law), 81 on every
800, but that when apart of railroad only is
within the limits of this State the return Of its
income shall bear the same ratio to it's whole In
come that the length Of the road in this State bears
to its whole length = ,.5sl ags
The following persons are to pay tax on every
800 of gross income hotel-keepers, 81; restau-
rants or eating houses, 81 livery stables $2 butch
ers and hucksters, 81 billiard tables, $5 bowling
alleys S.; bar rooms, whether connected with
hotel or otherwise, $40; ferries, $40; tolgates 81.
Upon taking out charter, except for religious,
charitable and educational purposes, $40; each re-
newal ofcharter under this Act, $40.
The keepers of public race courses shall pay
tax of 500; each public hack, stage, coach, dray,
and baggage-wagon shall be taxed $l0 and each
omnibus, $25.
All persons representing publicly for gain or re-
ward any plays, comedy, tragedy, or other employ
ment Of the stage, or cxhibitng works or 9th
er shows of any kind whatever to be paid into the
hands of the Clerks of Courts respectively, (who
shall be bound to collect and pay the same into the
public Treasury, excepting in cases where the same
is now required by law to be paid to corporations or
otherwise $40 per day; circus exhibitions, $50
per day; dogs shall be taxed 81, but for each plan
tation and inhabited lot in town or village there
Sudu Ut Out uOS cAtupUeu lIOm CsaXHuOQ. .,..
A capitation tax Of 81 per head on every male
between the ages of twenty-one and fifty, resident
in the State on the first day of February, 1857, ex7
cept they be incapable of earning q support Ey-
cry employer shall make returns Of the names ofan
persons that are employed by him, and pay the tax
of such person or persons, in which case the tax
receipt shall be good and valid setof In any action
for wages by such employee again such employer.
All taxes levied on property, as prescribed in this
Act, shall be paid to the tax collector for the Dis
trct or Parish in which said property is located ex
cept that the tax levied on railroad express and tel
egaph companies, be paid into the Treasury ofthe
The taxes herein levied shall be paid only in gold
or silver coin, United States Treasury notes. or notes
of national banks or the bills receivable of thsSate
and also payeerti6cates of jurors and consabes for
attendance on the courts The tax collectors of the
several collection districts shall be allowed on all
sums of money paid into their hands for taxation
commission as follows For St. Philips and St
Michael's - per cent. for Anderson, Abbevile,
Chester, Kershaw, Richland, Clarendon, Darling
ton, Laurens, Marion, Newbery, Orange, Spartan
burg, Sumter, Edgefeld, Union, York and Barn
well; four per cent /; for Chesterfield, Greenyile,
l. Lancaster lexington, MarlboT1 Pickens T. Eirasd
omew's and Williamsburg, six per cent for Hor-
ry, St. Helena, St Stephens Christ Church, Prince
Williams, All Saints St Georges, Dorchester,
St. James Santee and Goose Creek, St Johns
Berkeley and Colleton, and St. Peters, eight per
cent. for St. Andrews, and St Thomas and St
Dennis ten per cent Provided, That in all dis
trcts where the taxes amount to more than $3O 0OO
the commissions shall be two per cent, on the ex-
cess. Tax collectors to make returns to the Irea-
sury in Columbia, on or before July, 1867.
No tax collector or assessor shallreceiye his COM
missions till their returns have been receivedat the
Treasurer Office, and been approved by him.
The assessors of the several districts are required
to return to the tax collector, lists of all persons in
their districts, subject to the capitaton tax, with
such particulars of residence, etc. as may serve to
identify the persons The tax collector is requir-
ed to pay to the State Treasurer the quarterly re-
turns within thirty days. Each tax collector shall
attend at the court house, or some other public
place, daily, for one week previous to making his
final return All taxes on incomes shall refer to
those received between January l. 1866, and 1867,
except special designations. -.,..
Before the collection of the taxes herein levied,
an 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, ex
cept St Phillip and St Michael, are hereby consti-
tuted assessors Each tax collector, before enter
ing upon his duties as assessor shall take and
subscribe, before the Clerk of the Court Of the Dis
trict, the following oath, which shall be endorsed on
his commission, viz: II, A B., do promise and
swear that will, to the best of my ability execute
the duties of assessor for my collection district and
will, without favor or partiaty ascertain and as
sess the actual value of the property, real and per-
sona, upon which an ad valorena tax is laid before,
and for the purpose oflaying such tax"