The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-24

L. 10 pTONllF- W u ouPINhso
ment of South Carolina for the year commencing on the
first day of October, 1867, and ending OH the thirtieth day
OF September, 1868, the act of the General Assembly,
"To raise supplies Tor the year commencing in October,
one thousand eight hundred and sixty-six," approved
December 81, 1866. will, as hereinafter modified. be con-
tinued in force until superseded by legislation or until
otherwise ordered by proper authority.
ARTICLES TAXED CAD vALonEM."
1. On all real estate, twenty-five cents on every nun
dred dollars: Provided, that on such lands as may be in
the possession of the Bureau of Refugees, Freedmen ana
Abandoned Lands on tho first day of January next anu
the owner or claimant is thereby deprived OF Its occuPa'
ton and use, such tax shall not be collected; on inc capt.
tai stock of all gas-light companies, twenty-five cents Oh
every hundred dollars: on articles manufactured lot
sale. barter, or e1chage. between the first day OF 'anu-
ary. one thousand eight hundred and si1ty-seven' ana
the first day of January, one thousand eight nun
dred and sixty.eight. twenty cents on every hundred dol'
lars, 70 be paid by the manufacturers; on the marker
value OF the gross amount of spurious liquors manuiac
tured from the first day OF January to the thirty-nrSt Gay
of December, 1868, five per cent. to be paid quarterly III
the end of each quarter to the Tax Collectors OF the DIS
tricts in which it was manufactured; on pugeies' CART
ages, gold and silver plate, watches, Jewery ana PianoS'
on hand on the first day OF January. 1ses-except when
held by dealers for the purpose Of sale-one dollar Oh
every hundred dollars.
"TAx ON INCOMES"
.. Upon all gross incomes derived from employments
faculties and professions, including the profession Of
dentistry whether in the profession OF the law the In
come. be derived from the costs of suit, or fees, or other
source of professional incomes), excepting cle1gymon,
two and ouo-half dollars on every hundred dollars; from
commissions received by brokers, vendue masters, fac
tors. commission merchants, dealers in exchange dor'
eipn and domesticl, or in mortgages, bonds ana oher
neootiable papers. two and one-helf dollars on every
hundred dollars; from premiums received by insurance
,omnanies or underwriters, two dollars on every hun
dred dollars: from the receipts Of express or other trans,
nortation companies earned within the limits Of the State,
one dollar on every hundred dollars; and from
the receipts Of telegraph companies earned within
the limits of the State, two and one-haf dollars
on every hundred dollars; from the sale of news
papers or magazines, one dollar on every hundred
dollars; on the gross receipts OF newspapers pub
Ished in the State, twenty cents on every hupdred dol
lars from the sale OF goods, wares or merchandise, en-
bracing all the articles of trade. sale, barter or exchange
cotton taxed by the United States excepted which any
person shall make between the first day of January and
the t~hirty-frst day of December, 1858, to be paid quar-
terly at the end Of each quarter to the several Tax COL
lectors, twenty cents on every hundred dollars on the
GROSS profits Of ell banks or banking institutions, two
dollars on every hundred dollars {; on the gross incomes
derived from the arts Of photographing or daguerreotyp-
ing, one dollar on every hundred dollars ; on allincomes
from salaries. rents, dividends. and money at interest,
one dollar on every hundred dollars in excess OF FIVE hun
dred dollars on the gross incomes Of all railroads mot
exempted by lawl, from earnings within the State, one
dollar on every hundred dollars. All persons keeping
hotels shall pay a tax OF two dollars on every hundred
dollars of gross income all persons keeping restaurants
or eating houses shall pay a tax Of two dollars on
every hundred dollars Of gross incrr:; "I s.--
sens keeping livery stables oHan pay q tax OF
two dollars on ev,ry br. Fed dollars of gross income
all butchers and hucksters shall pay a tax OF
one delle- en every hundred dollars of gross income; all
persons keeping billiard tables shall pay a tax of FIVE
dollars on every hundred dollars of gross income; all
persons keeping bowling alleys shall pay a tax OF I'VE
dollars on every hundred dollars Of gross income; Gil
persons keeping bar-rooms, whether connect d with q
hotel or otherwise, shall pay a tax of ten dollars on every
hundred dollars OF gross incomes; all persons keeping
ferries or bridges shall pay q tax of one dollar on every
hundred dollars OF gross income; all persons keeping toll
gates shall pay q tax of one dollar on every hundred dol
lars of gross income; each person or company keeping a
puulic race track shall pay q tax of one hundred dollars;
upon each public hack. stage coach, baggage wagon and
omnibus, drawn by two or more horses. there shall be
poid q tax OF ten dollars; and upon each dray and cart,
or baggage and express wagon. drawn by one horse. a
tax Of FIVE dollars.
TAXES IMPOSED FOR CERTAIN PRIVILEGE"
8. All persons representing for gam or reward any play,
comedy, tragedy, interlude. or farce, or other employ
ment OF the stage, or any part therein, or exhibiting wax
works or other shows of any kind whatsoever, shall pay
q tax Of ten dollars por day, to be paid into the hands OF
the Clerks of the Courts, or Of o Magistrate in the alb
sence OF tina 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 corpora
tons or otherwise. Upon every taking out OF a charter,
except for IT lgious. charitable and educational institu-
tons, there shall be levied o tax of twenty dollars; upon
| each renewal of o charter liable to lax under this order.
ten dollars, and all companies incorporated in other
States shall pay for the privilege of carrying on their blu,
siness in this State the same charter fee as Ia required Of
companies incorporated in this State. All circus exhibi.
tons, to be paid at the time, fifty dollars per day. Each
and every person keeping a dog or dogs. shall pay a tax
of one dollar for each dog. For the privilege OF selling
lottery tickets within the limits of this State, five hun.
dred dollars per month, to be paid monthly or quarterly
in advance to the Treasurer of the State of South Carroll.
ma. who, upon such payment, shall grant a license for
the time for which such payment hsc been made, but moi
for less than one month.
ESPECIAL TAX"
4. A capitation tax OF one dollar shall be paid by every
male person between the ages of twenty.one and sixty,
residents OF the State on the first day of January, one
thousand eight hundred and siIty-eight, except such al
are incapable of earning a support by reason Of menti
or physical disability: Provided, that double execution:
for the non-payment OF the c~apitation tax Of the past yeal
shall not be enforced. and that in all cases where eIe.u
| IL. h. - .,al al M - t, I,vo lao = o,,,.o
the tax may bs discharged by the payment of the origins
amount on or before the first dag Of March, 1868.
5. All taxes levied on property as prescribed in thii
order, shall be paid to the Tax Collector for til, District
or Parish IN which said property is located, except thai
the tax on railroad companies, express companies, ant
telegraph companies, shall BIO returned 10 and paid di
rectly into the Treasury of the State; and this return
shall be made quarterly.
6. All individual taxes will be assessed directly upor
and collected directly from the individuals from whom
they arc due.
2. The houses and lots on sullivsn's Island shall b.
returned to the Tax Collector OF the Tax District. il
which they are situated, In the same manner as othel
town lots and houses. and shall be liable to the sam,
rates Of taxation.
8. Before the collection of the taxes herein provided
for, every Assessor or Tax Collector acting in tho ca
pacNy OF ASsessOrJ III lulS oIlc bndll proceed 10 make al
al ralorem assessment of all lands, buildings and i'm
provements, without distinction as to city, town or coun
try property, and upon all other property upon which al
al ralorem tax has been levied. with reference to tn
market value of such property in United States curren
cy, and without reference to any previous assessment
and such assessments shall be subject to revision b,
military authority. Each Assessor and each Tax Collec
Tor acting as Assessor, before entering upon his duties
as Assessor, shall take and subscribe before the Clerk o
the Court of the District the following oath. which shall
be endorsed on his commission, viz: 81, A. B, dc
promise and swear that 1 will, to the best OF my ability
execute the duties of Assessor for my Collection District
and will, without favor or FATALITY, ascertain and asses.
the actual value of the property. real and personal, upor
which an dd roiorem tax is levied, before and for the pur
pose OF levyins such tax"
9. Each Tax Collector shall attend at the Courthouse
of the Tax District Tor if there be no Courthouse. a