The Fairfield herald. [volume] (Winnsboro, S.C.) 1849-1876, 1867-01-09

commission merchants, dealers in OK
change, (orcign or domestic, or in
mort cages, bonds and other negotiable
papers, So on evcay 500; on the gross
amount Of premiums received by insur.
ance companies Incorporated within tins
State, So on every Sloo; ~ the gross
amount Of premiums received by agcn.
cics Of insurance companies md under.
writer's incorporated without the limits
Of this State, IS3 Oh every 500; on the
gross amount Of The receipts of express
companies, $40 on every 500, to be
paid to the Treasurer Of the STATE on
the gross amount.of the receipts ,f lclc.
graph companies, $5 on every 500 !;
on the gross amount Of receipts from the
sale Of picloria. newspapers or maga-
zines, $,25, on every $lO0 on the gross
receipts Of newspapers published in this
State, 81 on every 500; OH tn? amount
ofsalrs Of goods, wares, mrrchandizn,
embracing all the articles Of trade for
sale, barter or exchange, (spiri:uons
liquors and the products Of this State,
and the manufactured products of any
of the United States, or Territories
thereof cxccplcl,) which any person
shall have made from the | st dav OF
January, of the present year to the lst
day January, A. d. 1867, 60 cents on
every $l00; for same articles, a tax Of
so cents for tho ensuing ycar; on the
gross profits of national banks, $40 Oh
every 500; on the incomes derived
from the arts OF pho.ograpl,ins ami da
gnerrcotyping, 81 on every 500; Oil
all incomes amounting to more than
$500 per annum, derived from salaries,
rents, dividends and money at interest,
in excess Of $500, 81 on every $l00;
on the incomes derived from saw, Hour
anl girls, mills and also from cotton
ginncd OH toll, So on every 500; or
the gross incomes ofrail roads (not ex-
cmptc1 by law 81 on every 500, hut
that when apart ola rail road only is
within The limits Of this State, tile return
of its income shall bear the same ratio
TO its whole income that the length Of
road in THIS State bears 10 its whole
length.
Tho following persons are to pay
tax on every $lo0 Of gross income; ho-
tel keepers, 81 restaurants or eating
houses, 81 livery stables So butch.
rrs and hucks.crs, So billiard tables, 50
bowling alleys. So; bar roon,s whether
connected with a hotel or otherwise, i, %;
ferries, 81 tol! gates, al.
Upon taking out Il charter, except for
religious, charitable and educational
purposes, $40; each removal Of charter,
undrr this Act, $50.
The keepers Of public race courses
shall pay a tax Of 500 each public
hack, stage coach, dray and baggage
wagon shall be taxed $40, and each
omnibus $50.
All persons representing publicly, for
e>,n orrcwar'. any plays, comedy,
tragedy, or other employment Of tho
stage, or exhibiting waX.works or other
shows, Of any kind Whatsoever, to be
paid into the hands Of tho Clerks Of The
Courts respectively, (who shall be bound
to collect and pay the same into the
public Treasury, excepting IN cases
whore The same is now required by law
to he pa,o t., corporations or olhnrwls")
$40 per day; circus exhibitions, $50
per day; dogs snail be taxed 81, hut
for each plantation and inhabited lot in
town or village there stall be one dog
exempted from taxation.
A capi,alion tax OF 81 per head or
every malo between !hcagrs Of twenty
one and fifty, resident in the State, on
tn. first day OF February, 1867, except
they be incapable of earning support.
Every employer shall make returns Of
the names of all persons that arc en-
ploycd by him, and pay the tax OF such
person or person. IN which case the tax
receipt shall bea good and valid sci-oli'
in any action for wages by such en-
ploycc against such employer.
All taxes levied on property, az pre-
scribed in this Act, shall be paid to the
tax collector for the District or Parish
in which said property is located, except
that the tax levied on rail road, express
and telegraph companies be paid into
the Treasury OF the State.
The lots and houses on Sullfvan's ~
land shall he rct,Tncd TO tho TAX cnlcc
tor OF tic tax district in which they are
situated in the Same manner as other
town lots and houses, and shall bo liable
to the same rates Of taxation.
The taxes herein levied shall be paid
only in gold or silver coin, United States
Treasury notes, or notes Of national
banks, or tho bills receivable of this
State, and also'pay certificate Of jurors
and constablcs for attendance on TIC
courts. The tax collectors OF the sevc
I, raj collection districts shall be allowed,
on all sums ofmoncy paid into then
hands for taxation, commission, rs
follows: For ST. Philips and st MI
cl,eal's. per cent; for Anderson
I \ Abbcville, Kcrshaw, Richland, Claren
don, Darlington, Laurcns, Marion, New
berry, Orange, Spaftanbnrg, Sumter
Edgefeld, Union, York and Barnwcll
four per. cent. (or Chesterfield, Green
Vile, Lancaster, Lexington, Marlboro
Piekons, Fairfield, ST. Matthew's, Primo,
/ George Winyahs St. Bartholomew'san'
! Williamsburg. six per cent; for Horny
ST. Helena, ST. Steven'a. Christ Church
l- =. a HH " a