The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1867-12-18

i W uc p1llu w NoA POiooio''o VI
Upon every taking out of a charter ex-
cept for religious, charitable and educa-
tional institutions, there shall bc levied a
tax of twenty dollars upon each renewal
of charter liable to tax under this order
ten dollars, and all companies incorpora-
ted in other States shall pay for the prlvi-
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. fifty dollars per day; each and every
person keeping dog or dogs, shall pay
tax of one dollar for each dog. For the
privilege of selling lottery tickets within
the limits of the State, five hundred DOL
lars 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 license tor
the time for which such payment has
been made, but not less than one month.
ESPECIAL TAN"
4. A capitation tax of one dollar shall
be paid by every male person between
the ages Of twenty-one and sixty, resi-
dents of the State on the first day of Janu-
ary, one thousand eight hundred sixty
eight except such as are incapable OF
earning support by reason of mental or
physical disability: proutdcd, that double
executions for the non-paymcnt OF the
capitation tax of the past year shall not
be enforced, and that in all cases where
execution has not been issued and 70
costs have been incurred, the tax may be
,l;schoroed by the payment OF tho original
amount on orbetore the first day OF March,
1868.
5. All taxes levied on property as pre-
scribed 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 railroad companies, cX-
press companies and telegraph companies,
shall be returned to and paid directly into
the Treasury of the State; and this re-
turn shall be made quarterly.
6. All individual taxes will be assessed
directly upon and collected directly from
the individuals from whom they are due.
Z. The houses and lots on Sullvan's
Island shall be returned to the Tax Col.
lcctor of the tax District in which they
arc situated, in the same manner as other
town lots 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 capacity OF
Asscssor) in this State, shall proceed to
make an ad calorem assessment of all
lands, buildings and Improvements, with
out distinction as to city, town or coun-
trv property, and upon all other property
upon which an dd ratorem tax has been
levied, with reference to the market value
of such property in United States currcn-
cy, and without reference oany previous
assessment and such assessments shall
be subject to revision by military authcrl-
ty. Each Assessor and each Tax Colec-
tor 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:
81, A. B, do promise and swear that will,
to the best of my ability, execute the
duties of Assessor for my Collection Dis
trict, and will, without favor orparliallty,
ascertain and assess the actual value o.!
the property, real and personal, upon
which an ad vdlorem tax is levied, before
and for the purpose OF lcvying such tax"
8. Each Tax Collector shall attend at
the Court House Of the Tax District Tor
if there be no Court House, at somo other
public place. daily for one week previous
to making his final return, for the receipt
of taxes of his respective District or Par
ish. All taxes on property imposed by
the provisions of this ortier shall have re-
ference both as to possession and vaua-
ton to the first day Of january, eighteen
hundred and siXtyeight, except where
some other date is specially designated
All taxes on income imposed by the pro-
visions of this act shall have reference to
the amount of such income received be-
tween the first day of January, one thou
sand eight hundred and siXty-seven, and
the first day of January, one thousand
eight hundred and siXty-cight, and all
such income tax shall be due and payable
on or before the thirty6rst day of March,
1868
10. The taxes herein levied shall be
paid only in gold and silver coin, United
States Treasury notes, or notes declared
to be legal tender by the Government OF
tbe United States. or notes OF National
Ranks or the bills receivable of this State;
and also pay-ccrtitcates of jurors and con-
stables for attendance on the courts. The
Tax Collectors OF the several election
districts shall be allowed, on all sums OF
n,omev n maid into their hands for taxes, a
commission as follows, that is to say; the
Tay Collectors of Abbcville, Anderson,
Barnwcll, Chester. Clarendon, Darlington,
Edacfcld Kcrshaw, Laurcns. Newbcrry,
Oran@e Richland, Spartanburg, Sumter,
IInion York, Marion, st. Phillips and st.
Michael's at the rate of four per cent. !;
the Tax Collectors of Chesterfield, Fair
field. Greenvllc, Lancaster LeXinston'
Marlboro, Pickcns, St. Mathews, Pr,mce