The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-12-05

Il
nlbus drawn by two or more horses,
$40; on each dray and cart, or bag
gage and express wagon drawn by one
horse, So. r z {,
TAXES IMPOSED FOR CERTAIN PRr-
| yMEaEs."
3. All persons representing for gain
or reward any play, comedy, tragedy,
interlude, or farce, or other employ
ment of the stage, or any part there
in, or exhibiting wax works or other
shows of any kind whatsoever, shall
pay tax of $40 per day. to be paid
into the hands of the Clerks of the
Courts, or of o Magistrate in the alb
sence OF the Clerk, who shall be
bound to collect and pay the, same
into the public treasury, except in
cases where the same is now required
by law to be paid to corporations or
otherwise. Upon every taking out
of charter, except for religious,
charitable and educational institu-
fions, there shsll &c ioT-i;ss55 ttaA OF OF
$40; upon each renewal of a charter
liable to lax under this order, $40,
and all companies Incorporated in
other States shall pay for the privi-
lege of carrying on their business in
this State the same charter fee as is
required of companies incorporated
in this State. All circus exhibitions,
to be paid at the time, $50 per day !;
each and every person keeping dog
or dogs, shall pay tax of 81 for each
dog. For the privilege of selling
lottery tickets within the limits Of
this State, $500 per month, to be
paid monthly or quarterly in advance
to the Treasurer of the State of South
Carolina, who, upon such payment,
shall grant q license for the time for
which such payment has been made,
but not for less than one month.
ESPECIAL TAX"
4. A capitation tax of 81 shall be
paid by every male person between
the ages of 81 and 60, residents of
the State on the 1st day of January,
1868, except such as are incapable of
earning o support by reason of men
tai or physical disability provided,
that double executions for the non
payment of the capitation tax of the
past year shall not be enforced, and
that in all cases where execution has
not been issued and no costs have
been incurred, the tax may be dis
charged by the payment of the origi-
nal amount on or before the lstl day
of March, 1868. ~ ST
5. All taxes levied on property as
prescribed in this order, shall be paid
to the Tax Collector for the District
or Parish in which said property is
located, except that the tax on rail-
road companies, express companies,
and telegraph companies, shall be
returned to and paid directly into
the Treasury of the State; and this
return shall be made quarterly.
6. All individual taxes will be as
sessed directly upon and collected
directly from the individuals from
whom they are due.
Z. The houses and lots on Sulii-
vans Island shall be returned to the
Tax Collector of the tax District in
which they are situated, in the same
manner as other wniots and houses,
and shall be liable to the same rates
of taxation.
8. Before the collection of the taxes
herein provided for, every Assessor
or Tax Collector (acting in the capa-
city of Assessor) in this State, shall
proceed to make an ad Udlorem assess
ment of all lands, buildings and inn
provements, without distinction rs to
city, town or country property, and
upon all other property upon which
an al valorem tax has been levied,
with reference to the market value Of
such property in United States cur
rency, end without reference to any
previous assessment; and such as.
sessments shall be subject to revision
by military authority. Each Assess
or, and each Tax Collector acting as
Assessor, before entering upon his
duties as Assessor, shall take and
subscribe before the Clerk of the
Court of the District the following
oath, which shall be endorsed on his
commission, viz: ''I, A B, do promise
and swear that I will, to the best of
my ability, execute the duties of AS
SCISSOR for my Collection District, and
will, without favor or partiality, as
certain and assess the actual value of
the property, real and personal,
upon which an dd vdloren, tax is
levied, before and for the purpose of
levying such tax.
q Each rov Collootor ebo11 ottond