Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1867-01-02

tlStry, lWnetNef IN tue profession VI tue ldH
the profits be derived from the costs of suit
fees, or other sources Of professional income
exceptipgelergymen, SO on every Sl00; on
commissions received by brokers, vendue mas
ters, factors, commission merchants, dealers
in exchange. Foreign or domestic,) or in
mortgages, bonds and other negotiable papers,
SIS on every $l00; on the gross amount Of
premiums received by insurance companies
incorporated within this State, So on every
$l00; on the gross amount Of premiums re-
ceived by agencies of insurance companies
and underwriters incorporated without the
limits Of tais State, So on every 500; on the
gross amount of the receipts of express COM
panies, $40 ON every Sl00, to be psid to the
Treasurer of the State; on the gross amount
of the receipts of telegraph companies, SIS
on every $l00; on the gross amount OF re-
ceipts from the sale Of pictorial newspapers
or magazines, $25 on every $l00; on the
gross receipts of newspapers published in
this State, So on every $l00; on the amount
of sales of goods, wares, merchandise, embra.
cling all the articles of trade for sale, barter
or exchange, tspirituous liquors and the pro-
duct, of this State, and the unmanufactured
products of sny of the United States or Ter
rritories thereof, e1cepted.) which any person
shall have made from the lst day of January,
of the present year, to the lst day of Janua-
~, A. D. 1867, 60 cents on every $l00 for
same articles, a tax of so cents for the ensu-
ing year; on the gross profits of national
banks, $40 on every $lO0; on the incomes
derived from the arts of photographing and
daguerreotyring, 81 on every $lO0; on 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, -four and grist-mils, and also from cot
ton ginned on toll, 81 on every $lO0; on
the gross incomes of all railroads, (not ex-
enpted by law, 81 on every $500, but that
when part Of railroad only is within the
limits of this State, the return Of its income
shall bear the same ratio to its whole income
that the length Of road in this State bears to
its whole length. =
The following persons are to pay tax on
every Sl0O of gross income: hotel keepers,
So; restaurants or eating houses, So; livery
stables, 81; butchers and hucksters, So; bill
lizard tables, s5; bowling alleys, IS; bar
rooms, whether connected with a hotel or
otherwise, $40; ferries, 81; toll-gates, 81.
Upon taking out charter, except for re-
ligious, charitable and educational purposes,
$40; each renewal of charter, under this
Act, $40.
The keepers of public race.courses shall
pay tax Of SlOO; each public hack, stage
coach, dray and baggage-wagon shall be
taxed $40, aud each omnibus $25.
All persons representing publicly, for gain
or reward, any plays, comedy. tragedy, or
other employment OF the stage, or exhibiting
wax.works or other shows, OF any kind what,
soeyer, to be paid into the hands of the Clerks
of. the Courts respectively, (who shall be
bound to collect aud pay the same into the
public Treasury, excepting in cases where the
same is now required by law to be paid to
corporations or oIberwise,) $40 per day; cir
Gus exhibitions, $50 per day; dogs shall be
taxed 81, but for each plantation and inhabi.
ted lot.in Q .:oWn or village, there shallbe one
dog exempted from taxation. : -
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, 1867, except they be incapable Of
earuirg support. Every employer shall
make yeturns of tho names Of all persons
that are employed by him, and pay the tax
of such person Or persons, in which case the
tux receipt shall be good and valid set-otf
in any action for wages by such employee
against such employer.
Ali taxes levied On property, as prescribed
in this Act, Shall be paid to the tax collector
for the District or Parish in which said prop
erty is located, exceps that the tax levied on
railroad, express and telegraph companies be
paid into the Treasury OF the State.
The lois and houses on Sullivan's Island
shall be returned to the tax collector Of the
tax district in which they are situated in the
same manner as other town lots and houses,
and shall be 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 the bills
receivable Of this State, and also certifi-
Gates of Jurors and constablcs 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, Darlington, Laurens,
Sumter, Edgefeld, Union, York and Barnwell,
four per cent; for Chesterfield, GEeenville,
Lancaster, Lexington, Marlboro, Pickens,
Fairfield, St. Matthew's, Prince George Win.
yaw, St. 8sytholomews and Williamsburg:
six pep cent; for Horny, St. Helena. St. Ste
phens 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
districts where the taxes amount to more
than $4,000, the commissions shall be two
per cent. on the excess, Tax collectors to
make returns to the Treasury in Columbia
on OF before July, 1861.
! No tax collector or assessor shall receive
his commissions till their returns have been
received at the Treasurer's office, and been
approved by him.
The assessors Of the several districts arc
required to return to the tax collector lists o.
all persons in their district, subject to the
capitation tax, with such particulars Of resi-
deuce, etc., rs may serve to identify the per
sons. The tax collector IS required to pay tc
the State Treasurer the quarterly returns
within thirty days. Each tax collector shall
attend at the court house, or some other pub
lie place, daily, for one week previous tc
making his final return, All taxes on incomes
shall refer to those received between January
], 1896 and 1867, except special designations
Before the collection of the taxes herein
levied, an assessment shall be made of th'
actusl value of the property taxed; and fo
that purpose the tax collectors of the seVera
Districts and Parishes, except the Parishes o
ST. Phillip and St. Michael, are hereby con
stituted assessors. Each tax collector, be
Eoro antnrnn nnnn his dnties as sssnssnr shall