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

| readers. s
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| Taxation I'm the State.
General Candy yesterday promul-
gated the following order:
HEADo'Rs SECOND MILITARY DISTRICT,
CHARLESTON, s. c., Dec. 8, 1867.
General Orders, No. 1897
I. To provide for the support of
the provisional government of South
Carolina, for the year commencing on
the first day of October, 1867, and
ending on the Both day of Septem-
ber, 1868, the Act. of the General
Assembly, ""To raise supplies for the
year commencing in October, 1866, {"
approved December 81, 1866, will, as
hereinafter modified, be continued in
force until superseded by legislation,
or until otherwise ordered by proper
authority. "a . II %-ll -
/ Articles TAXED SAD yAIIoREAI.
l. On all real estate, 25 cents on
every 800 p,'ouided, that on such
lands as may be in the possession of
the Bureau. of Refugees. Freedmen
and Abandoned Lands on the 1st day
of January next, and the owner or
claimant is thereby. deprived of. its
occupation and use, such tax shall
not be collected on the capital stock
of all gas-light companies, 25 cents
on every $100; on articles manufac-
tured for sale, barter, or exchange,
between the LIST day of'January, 1867,
and the 1st day of January, 1868, 90
cents on every 500, to be paid by
the manufacturer on the market
value of the gross amount of spiritu-
GUS liquors manufactured from the
lst day of January to the 31st day of
December, 1868, 5 per cent, to be
paid quarterly at the end of each
quarter to the Tax Collectors of the
Districts in which it was manufac-
tured; on buggies, carriages, gold
and silver plate, watches, jewelry and
pianos, on hand on the 1st day of
January, 1s6S-except when held by
dealers for the purpose of sale-$l
on every 800. - -
"TAx ON INCOMES"
2. Upon all gross incomes derived
from employments, faculties and pro-
fessions, including the profession of
dentistry, whether in the profession
of the law the income be derived
from the costs of suit, or fees, or
other source of professional incomes,
excepting clergymen, $3.50 on every
S1O0; from commissions received by
brokers, vendue masters, factors,
commission merchants, dealers in ex-
change, (foroign or domestic or in
mortgages, bonds and other negotiable
papers, $3.50 on every $100; from
premiums received by insurance COM
panies or underwriters, So on every
800; from the receipts of express or
other transportation companies,
earned within the limits of the State,
81 per 500; from receipts of tele-
graph companies earned within the
limits of the State, $3.50 per 500;
from sale of newspapers or magazines,
81 per 500; on gross receipts of
newspapers published in the State,
zoe. per 500; from sales of goods,
wares or merchandise, embracing all
articles of trade, sale, barter or ex-
change, cotton taxed by Government
excepted,) which any person shall
make between 1st Of January and
3lst Of December, 1868, to be paid
quarterly, ct the end of each quarter,
to the several tax collectors, zoe. per
S100; Oh gross profits OF all banks or
banking institutions, 50 per $1OO; on
gross incomes derived from the arts
ofphotographing or daguerreotyping,
vi per 500; on all incomes from
salaries, rents, dividends, and money
at interest, 81 per 800 in excess Of
5000; on gross incomes of all rail,
roads mot exempted by law) from
earnings within the State, 81 per
800. All persons keeping hotels
shall pay tax of So per $1OO of
gross income; persons keeping res
taurants or eating houses, So per
800; from livery stables 80 per 500;
on butchers and hucksters, 81 per
S1OC; on billiard tables, $5 per 500;
on bowling alleys, $5 per 800; on
bar rooms, whether connected with
hotel or otherwise, $40 per 800; on
ferries or bridges, 81 per $1OO; on