The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-31

the possession Of the Bureau OF tteluBees' cfeeunen ~
Abandoned Lands on the first day OF January next ana
the owner or claimant is thereby deprived Oh It's occupa-
ton and use, such tax shall not be collected; on the capt.
tai stock of all gas-light companies, twenty-five Genus on
overv hundred dollars; on articles manufactured for
sale, barter, or exchage. between the nrst Gay oi 'anu-
arr one Thousand eight hundred and sixty-seven, and
the first day of January. one thousand eignt nun
dred and sixty-eight, twenty cents on every hundred dol
lars, to be paid by the manufacturer; on the market
value of the gross amount of spurious liquors manufac-
tured from the first day OF January to the ~thirty-frst day
of December. 1868, FIVE per cent. to be paid quarterly at
the end of each quarter to the Tax Collectors OF the Dis
triuts in which it was manufactured; on buggies, carri-
ages, gold and silver plate, watches, jewelry and pianos,
on hand Oh the first day OF January. 1S68-except when
held by dealers for the purpose of sale-one dollar on
every hundred dollars.
'TAx ON INCOMES"
Q. Upon all gross incomes derived from employments,
faculties and professions, including the profession of
dentistry whether in the profession Of the law the In
come, be derived from the costs Of suit, or fees, or other
rource Of professional incomesl, excepting clelgymen,
two and one-half dollars on every hundred dollars; from
commissions received by brokers, vendue masters, fac
tors, commission merchants, dealers in exchange for
eign and domesticl, or in mortgages, bonds and other
negotiable papers. two and one-haE dollars on every
hundred dollars; from premiums received by insurance
companies or underwriters, two dollars on every hun
dred dollars; from the receipts OF express or other trans
portation companies earned within the limits of the State,
one dollar on every hundred dollars; and from
the receipts of telegraph companies earned within
the limits OF the State, two and one-half dollars
on every hundred dollars; from the sale of 1ews-
papers or magazines, one dollar on every hundred
dollars; on the gross receipts Of newspapers pub
Ished in the State, twenty cents on every hundred dol
lars ; from the sale Of goods, wares or merchandise, en-
braeing all the articles Of trade, sale, barter or exchange
cotton taxed by the United States exceptedl which any
person shall make between the first day of January and
the t~hirty-frst day of Decembe 1883, to be paid quar-
terly at the end of each quarter to the several Tax Col
lectors, twenty cents on every hundred dollars; on the
gross profits of ell banks or banking institutions, two
dollars on every hundred dollars on the gross incomes
derived from the arts Of photographing or daguerreotyp-
ing, one dollar on every hundred dollars on allincomes
from salaries, rents, dividends, and money at interest,"
one dollar on every hundred dollars in excess of FIVE hum
dred dollars on the gross incomes Of al railroads mot
exempted by lawl, fom earnings Within the State, one
dollar on every hundred dollars. All persons keeping
hotels shall pay a tax OF two dollars on every hundred
dollars of gross income all persons keeping restaurants
or eating houses shall pay q tax OF two dollars on
| uu4ukCu Win Va bO
sens keeping livery stables shall pay q tax OF
two dollars on every hundred dollars of gross income (;
all butchers and hucksters shall pay a tax OF
one dollar on every hundred dollars of gross income; all
persops keeping billiard tables shall pay a tax Of five
dollars on every hundred dollars of gross income; all
persons keeping bowling alleys shall pay o tar OF I'VE
dollars on every hundred dollars Of gross income; all
persons keeping bar rooms, whether connect q WIN d
hotel or otherwise, shall pay q tax OF ten dollars on every
hundred dollars of gross income; all persons keeping
ferries or bridges shall pay q tax OF one dollar on every
hundred dollars OF gross income; oil PERSONS keeping TOLL
rates shall pay o tax Of one dollar OH every hundred dol
lars of gross income; each person or company keeping q
puul:c race track STALL pay q tax Of one hundred dollars;
upon O.. iGublic hack, Stage coach, baggage wagon anol
omSSSs. drawn by two or moro horses. there shall
baid a tar5 s. Gan dollars; and upon each dray and CO.
or baggage and express wagon, drawn by one ho'e'A
tax of 1--WE dollars.
TAXES IMPOSED FOB CERTAIN PRIyILEeEs
8. All persons representing for gam or rewar' any p,A,'
comedy, tragedy, interlude, or farce, or otei
mant of the stage, or any part therein, or en'oi.ins wa
NYrks or other shows Of any kind Whatsoever snAn 70,
"a tax of ten dollars per day, to be paid ~ -
hhc Clerks of the Courts, or of u M9lsUae - = y
! sence OF tina Clerk, who shall be boupi 10 coie'' utN'
the same into the public treasury, %cept In cases "nefe
the same is now required by law1o be paid 70 corpora
tons or otherwise. Upon every anng u y u DAt =
Except for religious, charitable anc eauca'-onAi "SA'U
tons, there shall be levied AK oil twenty ooiniS' ~
each renewal Of q charterdable to lax unaer Ills y
ten dollars, and all companies Incorporated mou
states shaIl pay for the privilege OF carrying on the" "
siness In this State tho ANne charter ice M 10 i'4" ~,
companies incorporated m this STATE III ,ch |
TONS to be- pald at the tine, nifty dollars per day. ~oN
----1 oo,;n1 q d00 n r dogs. shall DH - A& |
of one dollar for each dog. For the privilege -
,o,terv ,,clets within tie limits of this State"'' ~
month, 10 hc paid monthly : qu'''nS
in advance to the Treasurer Of the State of outh oaron-
ma. who. upon such payment, shall graz u Incense '0f
the time for which such payment has bee maze Du' h''
for less than one month.
SPECIAL TAX
L.. A capitatioz tax of one dollar sill be paid by every
male person between the ages of<wenty'one ana si1ty'
residents OF the State on the frs, day OF January one
thousand eight hundred and ~siry-eight, except such as
are incapable OF earning a support by reason OF mental
or physical disability: Provied, that double executions
for the non3ayment OF interpolation tax OF the past year
shall not Reinforced, ana that in all cases where e1ecu.
ton has nobeen lssuedand no costa have been incurred,
the tax maybe discharged BY tie payment of the original
amount on,r before tie first day of March, 1858.
6. All ta1s levied on property as prescribed in this
order, shalbe paid to the Tax Collector for tn, District
or Parish i which said property Is located, except that
the tax @, railroad companies, express companies, and
telegraph ompanies, ahan be returned 10 and paid d.
rectly int the Treasury Q: the Statf; and this return
shall be n,de quarterly. ~
a All tniyidusl taIes will be assessed directly upon
ou,a r5f1eed directly from the individuals from whom
they arc De.
Z. The louses and lots on Sullivan's Island shall 20
returned % the Tax Collector OF the Tax District In
which tn are situated, in the same manner as other
town lotand houses, aud shall be liable 10 the same
rates Of tation.
8. Befo The COLLECTION of the taxes herein PROVIDED
for, everNssessor or Tax Collector acting IN the Ca
pacity of ssessorJ in this State shall proceed to make an
ad va,ore assessment OF all lands, buildings and i'm
proyemer. without distinction as to city, town or coun-
try propey, and upon all other property upon which an
adj ualorc tax has been levied, with reference to the
market yue of such property in United States curren-
CIV. and ithout reference to any previous assessment;
and sucl assessments shall be subject to revision by
military lthority. Each Assessor and each Tax conec-
tor actinas Assessor. before entering upon his duties
az asse.r. shall tahc and subscribe before the Clerk of
the courof the District the following oath, which shall
be endoed on his commission, viz: 81, A. B., do
nromisend swear that I will, TO tho best OF my ability,
e,ecnte 10 duties OF Assessor for my Collection District,
and vi,tyithout favor or FATALITY, ascertain and assess
the actu value of the property. real and personal, upon
which a.ad palorem tax is levied, before and for the pur-
pose OF .vying such tax"
9. Eaa Tax Collector shall attend at the Courthouse
of the Il District Tor IL there be no Courthouse. at
some otter public place. daily for one week previous to
makingis final return for the receipt Of taxes OF his
respecne District or Parish. All taxes on property i'm
posed b the provisions OF this order shall have refer
euce boz as to possession and valuation to the first day
of Janrry, eighteen hundred and siIty-eight' except
where .mc other date is specially designated. all taxes
on incoo imposed by the provisions Of this act shall
have rerence to the amount of such income received
betwee the first day of January, one thousand eight
hundrl and si1ty-seven, and the first day OF January
one tbusand eight hundred and sixty-0ght, and ell such
incom tax shall be due and payable on or befae the
thirtIrst day of March. 1853.