The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1867-12-11

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
tbe State of South Carolina, who, upon
such payment, shall grant Il license 1or
the time.t for which such payment mas
/ been made, but not less than one mohIh'
ESPECIAL TAN.
4. A capitation tax OF one dollar shail
be paid by every 7male person between
the ages Of twenty-one and sixty, resi-
dents Of the State on the first day OF Janu-
ory..onc thousand eight hundred sixty
ei3bt. except such rs are incapable Of
earning support by reason of mental or
nhvsic:rl disability: provided, that double
Eexecutions for the non-payment of the
| capitation tax OF the past year shall not
be enforced, and that in all cases where
execution has not been issued and ro
costs have been incurred, the tax may be
discharged by the payment OF the original
amount on or before the first day of March,
1868.
5. All taxes levied on property as pre-
scribed in this order, shall he 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, andtelegraph companies,
shalt be returned to and paid directly into
the Treasury OF the State; and this re-
turn shall be made quarterly.
6. Allindividual 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 Col
lector of the tax District in which they
arc situated, in the same manncras other
town lots and houses, and shall be liable
tc the same rates of taxation.
g. Before the collection of the taxes
herein provided for every Assessor or
Tux Collector (ucting in the capacity Of
Assessor) in this State, shall proceed to
make an ad ralorem assessment of all
lands, buildings and Improvements, with
out distinction as to city, town or coun-
try property, and upon all other property
upon which an at Uatorem tax has been
levied, with reference TO themartlet value
of such property in United States curren-
ey, and without reference to any previous
assessment; and such assessments shall
be subject 10 revision BY military authori-
ty. Each Assessor and each Tax Collec-
tor acting as Assessor, before entering
upon his duties us 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:
II, 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 or partiality,
ascertain and assess the actual value Of
the property, real and personal, upon
which an ad ualorem tax is levied, before
and tor the purpose OF lcvying such tax"
g. Each Tax Collector shall attend at
the Court House of the Tax District or
if there be no Court House, at some 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 order shall have re-
ference both as to possession and valua-
ton to the first day of January, eighteen
hundred and sixty eight, 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, ono thousand
eight hundred and sixty-eight, and all
such income tax shall be dine and payable
on or before the tlIirtyfrst day Of March,
1868.
10. The taxes herein levied shall be
paid o,ly in gold and silver coin, United
States Treasury notes, or notes declared
to be legal tender by the Government OF.
the United States. or notes Of National
Banks, or the bills receivable of this State; /;
and also pay-certitcates of jurors and con-
stables tor attendance on the courts. The
Tax Collectors of the several election
districts shall be allowed. on all sums OF
money paid into thei, hands for taxes. a
commission as follows, that is to say the
/ Tax Collectors of Aobeville, Anderson,
Banwcl, Chester, Clarendon, Darlington,
Edgefeld, Kershaw, Laurcns: Nc9'bcrry.
Orange, Richand, Spartanburg, Sumter,
Union, York, Marion, ST. Phillips and St.
Michaels, at the rate Of four per cent. (;
the Tax Collectors of Chesterfield, Fair
field, Greenvllc, Lancaster, Lexington,
Marlboro, Pickens, st. Mathews, Prince
Georges Winyah. St. Bartholomew Will
liumsburg. 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 Santce,
st. Johns Berkeley, ST. Johns Collcton.
St. Peters, st. Stephens, at the rate Of
eight per cent; the Tax Collectors of St.
Andrews, ST. Luke's, st. Pauls, st. l'hom-
as and ST. Dennis, at the rate Of ten per
cent. prorided, that in any District where
the gross amount of taxes paid in shall