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

| the profits be derived from the costs OF sult
fees, or other sources of professional income,
excepting clergymen, So on every SlO0; on
commissions received by brokers' vendue mas
ters, factors, commission merchants, dealers
in exchange, (foreign or dor1estic,) or in
mortgages, bonds and other negotiable papers,
SIS on every Sl0O; on the gross amount Of
premiums received by insurance companies
incorporated within this State, 50 on every
$lO0; on the gross amount os premiums re-
ceived by agencies of insurance companies
and underwriters incorporated without the
limits of this State, So on every 500; on the
gross amount of the receipts of express COM
panies, $40 on every SlOO, to be paid to the
Treasurer of the State on the gross amount
CT 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 $l0O; on the
gross receipts of newspapers published in
this State, So on every $lO0; Oh the amount
OF sales of goods, wares, merchandise, embra'
cling all the articles of trade for sale, barter
or exchange, (spirituous liquors and the pro-
ducts of this State, and the unmanufactured
products Of any Of. the United States, or Ter
ritories thereof, eIcepted,) which any person
shall have made from the ls5 day Of January,
of the present year, to the lst day of Janua-
~, A. D. 1867, 60 cents on every $lO0; for
same articles, tax of so cents for the ensu-
ing year; on the gross profits of national
banks, $40 on every $lOO; on the incomes
derived from the arts Of photographing and
daguerreotyping, 81 on every $lOO; on all
incomes amounting to more than S5OO per
annum, derived from salaries, rents, dividends
and money at interest, in excess of $500, 81
on every Sl00; on the incomes derived from
saw, -four and grist-mills, and also from cot
ton ginned on toll, 50 on every $lOO; on
the gross incomes of all railroads, (not ex-
enpted by law, 81 on every $lOO, 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 $l0O of gross income: hotel keepers,
So; restaurants or eating houses, 81; Livery
stables, So; butchers and hucksters, So; bill
lard tables, $5; bowling alleys, s5; bar
rooms, whether connected with 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 $l00; each public hack, stage
coach, dray and baggage-wagon shall be
taxed $lO, and each omnibus Ss25.
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 tae
public Treasury, excepting in cases where the
same is now required by law to be paid 10
corporations or olbsrwise,) $40 per day; cir
Gus exhibitions, $50 per day; dogs shall be
taxed 81, but for each plantation and inhabi-
ted lot in q town 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 shal!
make returns of the 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-oii
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, eScep. 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 af the
tax district in which thoy are situated IN the
samc mamie! 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 hauks, or the bills
receivable of this State, and also pay-ceriili'
Gates of Jurors and constabcs 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, Abhevile, Chester, kershaw
Rchlaud, Clarendon, Darlington, Laurens
Marion, Newberry, Orange, Spartanburg
Sumter, Edgefeld. Union, York aud Barnwel
four per cent; for Chesterfield, GEoenvlle
Lancaster Lexington, Marlboro, Pickens
Fairfield, St. Matthew's, Prince George Win
yaw, St. BerlAoomewS and Williamsburg
six rep cent; for Horny, St. Helena. St. Ste
phens, Christ Church, Prince Williams. AL
Saints, St. Georges Dorchester, St. James
San,ee ard Goose Creek, st. Johns Berkeley
and Colleton, anG St. Peters, eight per cent?
for St. Andrews, and St. Thomas and St
Dennis, ten per cent: Provided, That in al
districts where the taxes amount to more
than $4,000, the commissions shall be two
per cent. on the excess, Tax collectors tt
make returns to the Treasury in Columbia
on or before July, 1867.
No tax collector or assessor shall receiTt
his commissions till their returns haye beer
received at the Treasurer's office, and beer
approved BY him.
The assessors of the several districts ar
required to return to the tax collector lists
all persons in their district, subject to th'
capita,ion tax, with such particulars OF resi-
dence, etc., Us may serve to identify the per
sons. The tax collectcs IS required to pay t.
the State Treasurer. the quarterly return:
within thirty days. Each tax collector shal
attend at the court house, or some other pub
lie place, daily, for ono week previous t.
making his final return, All taxes on income
shall refer to those received between Januar,
], 1906 and 1867, except special designations
Before the collection of the taxes herein
levied. an assessment shall be made of tn
actual value of the property taxed; and 70
that purpose the tax collectors of the severa
Districts and Parishes, except the Parishes Q
St. Phillip and St. Michael, are hereby con
stituted assessors. Each tax collector, be
fore entering upon bis duties as assessor, shal
ii .,,L..;h. I,ocoro tLo HIart, of th