The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1867-01-03
Anaersolt yntGIligsrlter>
THE TAx ACT.

assessed value, viz: On all real estate, S0 cents
on every Sl60, except such lands as may be In
,possession Of the Freedmehs Bureau III January
next; on the capital stock of all gas-lght compa-
;nies, so cents on every $500; on articles manu-
fsctured for sale, barter exchange, between the
list day of january, 1866, and January, 1861 Sl
on every $loo, to be paid by the manufacturers
on the gross amount of all spirituous liquors lex
ceo. on liquors manufactured in this State from
rYfiirs In their season. sold from January l to
December 81, 1867, 10 per cent, to be paid quar-
torly to the tax collectors of the several Districts
on buegies, carriages, gold and silver plate, watch
sss, jewelry and pianos, on hand January 1851 e1-
eespt those held by dealers for sale, 81 on every
$500.
Upon all gross incomes derived from the iolio"
ing sources, there shall be paid tax 'of the per
cent. herein specified on the aggregate amount re-
~eeived, between the ist day of January 1856 ena
the 1st day of January, 1867: Ffom employ
ments. faculties and professions, including the
profession of dentistry, whether in the profession
Of the law the profits be derived from the costs OF
put. fees, or other sources ofprofessiona income,
excepting cergymen, So on every SlO0; on COM
missions received by brokers, vendue masters fac
4ors, commission merchants, dealers in exchange,
{foreignor domestic, or in mortgages, bonds ana
other negotiablslp Soon every sioo; on the
GROSS amount of premiums received by insurance
oomuanies incorporated within this State, 81 on
every 800; on the gross amount OF premiums re-
eeived by agencies of insurance companies and
-
underwriters incorporated without the limits OF
this State, So on every S100; onthe grossamoun
OF the receipts Of express companies, Sao on eve
~ 500, to be- paid to the Treasurer Of the States
on the gross amount Of the receipts of telegraph
companies, So on every 500; onthe gross amount
of receipts from the sale OF pictorial newspapers
or magazines, S25 on every $100; on the gross
receipts Of newspapers published ia this State 81
on every $100; ea the amount Of sales OF goods'
WAKES, merchandise, embracing al the articles OF
t-sde for SALE barter or exchange tspirltuous IL
ouors and the products of this State, and the un-
manufactured products Of fany ofthe United States
or Territories thereof, exccpted,) which any per-
son shalihaye made from the 1st day Of January,
Of the present year, to the lst day Of January, A.
D. 1867, go cents on every 500; for the same ar
ticlss a tax Of SO cents for the ensuing year; on
the gross profits of national banks, $40 on every
500; on the incomes derived from the arts Of
photosraphing and daguarreotyping, 81 on every
500; on all incomes amounting to more than $500
per annum, derived from salaries rents, dividends
and money ct interest, in excess OF $500, 81 on
every 500; on the incomes derived from saw,
alc frnr
On toll, So on every Sl0o; on the gross incomes
Of all railroads, (not exempted by law 81 on ev-
ory Sl0O, but that when part Of a railroad only
10 within the limits of this Sate the return Of its
ineomo shall bear the same ratio to its whole in
como that the length of the road in this State
bears TO- its whole length.
The following persons are to pay tax on every
Sloo of gross income: Hotel-keepers, 81, res
taurauts or eating houses, So; livery stables So;
butchers and hueksters, 50; billiard tables, S5
bowling alleys, $5; barrooms, whether connected
with hotel or otherwise, $40; ferries, 81; toll
gates. 81.
Upou taking out q charter, except fos- religious,
charitable and educational purposes, $50; each
renewal of charter, under this Act, $40.
The keepers Of public race-cOurses shall pay
tax of S1o0; each public hack, stage-coach, dray
and baggage-w wagon shall be taxed $40, and each
omnibus S25.
Ali persons representing publicly, for gain or
reward, any plays, comedy, tragedy, or other en-
ployment of the stage, or exhibiting wax-works or
other shows, of any kind whatsoever, to be paid
into tho hands of the Clerks of the Courts respec-
lively, who shall be bound to collect and pay the
same into the public Treasury, excepting in cases
where the same is now required by law to be paid
to corporations or otherwise, $40 per day; circus
exhibitions. $50 per day; dogs shall be taxed 81,
but for each plantation and inhabited lotin town
or village, there snail be enc dog exempted from
taxation. f ~
A capitaton tax of ST per head on every male
between the ages of twcnty-one and fifty, resident
in the State, on, the 6rst day of February, 1857,
except they be incapable of earning support
Every employer shall make returns of the names
Of all persons that are employed by him. and pay
The tax Of such persons, in which case thola1 re-
oeipt shall be good and valid set-of in any ac-
zion for wages by such employee against such en-
plOyer.
All taxes levied on property, as prescribed in
this Act, shall be paid to the tax collector for the
District or Parish in which said property is loca-
ted except thatthe tax levied on railroad express
andtelegraph companies be paid into the Treasu-
~ of the State. e
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