The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-26

EXAMINED by lawl from earnings within the State, one
dollar on every hundred dollars. All persons keeping
| hotels shall pay o tax OF two dollars on every hundred
dollars of gross income all persons keeping restaurants
or eating houses shall pay q tax of two dollars on
every hundred dollars of gross income; al per-
sens keeping livery stables shall pay q tax Oh
two dollars on every hundred dollars OF gross income
all butchers and hucksters shall pay q TAX Oh
one dollar on every hundred dollars OF gross lncotne' an
persons keeping billiard tables shall pay q TAX Oh nVe
dollars on every hundred dollars OF gross lncome' Ill
persons keeping bowling alleys shau pay YAK Vi nfe
dollars on every hundred dollars OF gross incomes Ill
persons keeping bar-rooms, whether connect u Will 4
hotel or otherwise. shall pay q tax OF ten doliarS Oh every
hundred dollars of gross income; all persons keeping
ferries or bridges shall pay a tax OF one dollar Oh every
hundred dollars of gross income; all persons keeping toll
gates shall pay a tax of one dollar on every hunureu Jul
lars of gross income; each person or company heepins "
public race track shall pay q tax of one hundred ooiArs'
,non zach public hack. stage coach, baggage wagon and
omnibus, drawn by two or more horses there snan pe
paid a tax of ten dollars; and upon each dray ana car''
| or BAGGAGE and express wagon. drawn BY one norse' d
tax of five dollars.
"rAxrs IMPOSED FOR CERTAIN PRIVILEGES
9. All persons representing for gain or reward any pay
comedy, tragedy, interlude. or farce, Or otner e1ipo'-
ment OF tho stage, or any part therein or ehnipiiue we
works or other shows of any kind whatsoever shah pay
a tax of ten dollars per day, to be PAID into Tue hAnu0 Va
the Clerks of the Courts, or OF n Magistrate III Il W.
sence OF tina Clerk, who shall be bound to collect ana pay
the same into the public treasury, except IN cases "hero
the same is now required by law to be Paid TO corpora
tons or otherwise. Upon every taking out OF o cnar'er'
oxcept for II lrious. charitable and educational insntu-
lions. there shall be levied q tax of twenty dollars; upon
each renewal of 4 charter liable to lax under this order.
ten dollars. and all companies incorporated in other
States shall pay for the privilege OF carrying on tnsir ou.
siness in this State the same charter fee as is required OF
companies incorporated in this State. All circus exhio'-
lions, to be paid at the time, fifty dollars perday. Each
and every person keeping a dog or dogs, shall pay q TAX
of one dollar for each dog. For the privilege OF sellng
lottery tickets within the limits of this State, I'VE nun
dred dollars per month. TO DO paid monthly or quarterly
in advance 10 the Treasurer of the State OF South Caron-
na. who. upon such payment, shall grant o license for
tho time for which such payment has been made, but mol
for less than one month.
ESPECIAL TAX"
A cauitatiou tax of one dollar shall be paid by every
male person between the ages of twenty-one ana s1'S'
residents OF the State on the first day of January one
thousand eight hundred and sixty-eight, except sucn as
are incapable of earning a support by reason Oh men'n
or physical disability: Provided, that double executions
for the non-payment OF the ~captation tax OF the Pastyear
shall not be enforced, and that in all cases wnere e1ecu'
ton has not been issued aud no cost have been incurred
the ta1 may be discharged byt tie payment Of the original
amount on or before the first day of March, 1868.
s. All taxes levied on property as prescribed in this
order, shall be paid to the Tax Collector for TIT Disuic'
or Parish in which said property is located except that
the tax on railroad companies. express companies anu
telegraph companies, shall BIO returned to and p@d oi'
rectlv into the Treasury of the State; and this return
shall be made quarterly.
6. All individual taxes will be assessed Directly upon
and collected directly from the individuals from whom
they arc due.
7 The houses and lots on Sullivan's Island shall be
returned to the Tax Collector OF the Tax District In
which they are situated, in tho ne manner as other
Town lots and houses. app, =. be liable to the same
rates of taxation.
q. Before the collecti. of the taxes herein provided
for, every Assessor or Tax Collector acting In the ca
paclty of Assessoryi in this State shall proceed to MAKE an
ad ralorem aY essment of all lands, buildings anu I'M
n~royemensa, without distinction as to city, town or coun-
4 80 ,erty, and upon oil other property upon wnion an
: Iiorem tax has been levied, with reference TO the
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 by
military authority. Each Assessor and each Tax Couec-
tor acting as Assessor, before entering upon his duties
as Assessor. shall take and subscribe before the CLERK Oh
the Court of the District the following oath. which shall
be endorsed on his commission, viz: 81, A. b., 90
promise and swear that l will, to the best OF my aoihty'
execute the duties of Assessor for my Collection Districtr
and will, without favor or FATALITY, ascertain and assess
tho actual value Of the property. real and personal upon
which an ad valoreu tax is levied, before and for the pur-
pose of levying such tax"
9. Each Tax Collector shall attend at the Courthouse
of the Tax District Tor If there be no Courthouse ut
some other public place., daily for one week previous to
making his final return for the receipt Of taxes OF his
respective District or Parish. All taxes on property Inn
posed by the provisions OF this order shall have refer
once both as to possession and valuation to the Srst day
of January, eighteen hundred and aiIty-eight except
where some other date is specially designated. All taxes
on income imposed by the provisions of this act shall
have reference to the amount of such income received
between the first day OF January, one thousand eight
hundred and sixty-seven, and the first day OF January,
one thousand eight hundred and sixty-eight and all such
income tax shall be due and payable on on before the
thirty first 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 o legal tender by the Government OF the
United States, or notes of National Banks, or the bills re-
ceivable of this State. and also pay-certacates OF Jurors
and Constable for attendance on the Courts. Tho Tax
Collectors Of the several Collection Districts shall be al
lowed, on all sums of money paid into their hands for
taxes, a Commission as follows, that is to say the Tax
Collectors of Abbevile. Anderson, Barnwell, Chester,
Clarendon, Darlington, Edgefeld. Kershaw, Laurens,
Newberry, Orange, Richland, Spartanburg. Sumter,
Union, York, Marion, st. Phillips and st. Michael's, ut
the rate of four per cent. the Tax Collectors Of Chester
field, Fairfield, Greenville. Lancaster, Lexington. Marl-
boro', Pickens, st. Matthews, Prince Georges Winyah-
st, Bartholomew, Williamsburg, at the rate of six per
cent; the Tax Collectors of All Saints, Christ Church.
Horny, Prince Williams, st. Georges Dorchester, St
Helena, st. James' Goose Creek, st. James Santee, st.
Johns Berkeley, ST. Johns Colleton, st. Peters. St.
Stephens, at the rate of eight per- cent; the Tax Collec-
tors Of ST. Andrews, st. Luke's, st. Paul's, st. Thomas
and st. Dennis, at the rate of ten per cent Prorided,
that in any District where the gross amount Of taxes paid
in shall exceed the sum of thirty thousand dollars, the
commissions OF the Tax Collectors shall be two per cent.
on such excess.
II. In sales of real estate upon execution for non-pay-
ment Of takes, if the amount bid for such real estate be
not greater than the amount OF the execution and costs.
IL buhll ~ ~ Nuty u Nv ~ cu 49, - tNOPNNJ
for the State. and the title thereto shall thercupon be
passed TO the State, subject TO such equitable rights of
redemption as may hereafter be determined upon by leg
islative authority. imprisonment fer over due taxes Is
abolished but whenever the amount OF the tax, costs,
&C., of any person cannot be made out OF any property OF
which he is possessed. the Sheriff holding the execution
shall make return thereof to the Commissioners of Roads
or Public Buildings, or other appropriate municipal au-
thority, who may enforce the payment of the tax due by
labor upon the roads, bridges ind other public works
PROVIDED, that the Communication value of such labor shall
not be less than fifty cents for a labor day of eight hours.
u. all taxes levied by this order. except when such
taxes are payable quarterly. shall be due and payable as
follows: One-haf ON or before the thirty-hrst day OF
March, one thousand eight hundred and si1ty-eight, and
the remaining half on or before the thirteth day OF June,
one thousand eight hundred and sixty-eight. ANY per-
son desiring to pay the whole amount II his taxes lex
cept such as are returned quarterly on or before the
thirty. first day Of March shall have the privilege Of SO