The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-23
OFFICIAL.
Hoadqunr rters Second Military District
CHARLESTON, s. c., December 3, 1867.

u.cduuarters Second Military DIstrlct,l
CHARLESTON, 5. c., December g. 1867. }
General Orders No. 139.
To provide for the support of the Provisional Govern
ment of South Carolina for the year commencing on me
first dav of October 1867 and ending Oh the
OF September 1868 the Act Of the General Assembly,
"To raise supplies tho yoar commencing IN octooer
one thousand eight hundred and sixy-si1' appro'eu
December a. 1866 WILL hereinafter modihed' 10 con-
tinued in force until superseded by legis@uon OF u'
otherwise ordered by proper authority
ARTICLES TAXED CAD vALoREM.
On all real estate twenty-five cents on every null
od do,ars. provided that on such lands may be In
the possession of the Bureau of Refugees Freedmen ana
Abandoned Lands on the first day OF January next anu
tho owner or claimant thereby deprived OF Its occupa
on and usc such tax shall not be collected; on the ca
,l stock of all gasght companies. twenty-five Genus Oh
| vory hundred dollars: on articles manufactured LUZ
saIe barter or exchage between the first day OF 'Anu
orv one thousand eight hundred and sIg-seVsn' anu
the first day of January one thousand eight nun
dred and sixty-eght twenty ceuts on every
ars TO be paid by the manufacturer; Oh 'ne ni"'
value of the gross amount of spurious liquors naa
tured from the first day OF January to the
of December 1885, five per cent? to be paid a.
the end of each quarter to the Tax Coecors Vi 'ne
tricts in which 1t was manufactured; on bugges' oarr
arcs gold and silver plate watches, jeweiry anu panoS'
on hand on the first day January 1ses-except wnen
held by dealers for tho purpose OF salcone ooAr o
| every hundred dollars.
"TAx ON INCOMES.
O. Upon all gross incomes derived from empioyileh'',
faculties and professions including the profession u
dentistry whether in the profession OF the law Tue n
come be derived from the costs OF suit or fees OF oner
source of professional incomes excepting ceigymen'
two and one-half dollars on every hundred do'rs' no
commissions received by brokers' vendue masters fac
i tors commission merchants dealers IN exchange Vor
e;on and domestc) or in mortgages bonds and other
negotiable papers, two and one-half dollars on every
hundred dolars from premiums received by insurance
companies or underwriters, two dollars On every nun
dred doars the receipts Of express Or other trans
nortaton companies earned within the limits of the State
| one dollar on every hundred dollars; and from
tho receipts of telegraph companies earned wltfn
| tbe limits of the State, two and one-han douars
| nm evary hundred dollars; from the Hale OF reWs-
papers or magazines, one dollar on every hunoreo
dollars. ON the gross receipts of newspapers pub
shed In the State twenty cents on every hundred dol
lars from the sale OF goods wares or merchandise en-
bracng all the articles of trade. sae barter or exchange
cotton taxed by the United States excepted whch any
person shall make between the first day CT January ana
the thirty day of December 1863 to be paid quar-
ery at the end of each quarter to the several lax COL
ectors twenty cents every hundred COLLARS on tne
pross profits Of all banks banking Institutions, TWO
dollars every hundred dollars on the gross incomes
derived from the arts OF photographng Oh daguereoyp
ne one dollar on every hundred dollars on a incomes
from salaries rents dividends, and money vt interest,"
one dollar on overy hundred dollars in excess OF hve num-
dred dollars the gross incomes Of all railroads mot
exempted by lsw from earnings within the State one
dollar on every hundred dollars All persons keeping
hotels shall pay OF two dollars on every hundred
dollars Of gross income all persons keeping restaurants
or eating houses shall pay tax OF two dollars on
every hundred dollars OF gross income; al per-
sens keeping livery stables shall pay tax OF
two dollars ON every hundred dollars Of grons income
all butchers and hucksters shall pay tax Of
one dollar on every hundred dollars of gross ncome all
persons keeping billiard tables shall pay tax OF FIVE
dollars on every hundred dollars of gross ncoms all
persons keeping bowling alleys shall Pay tax OF FIVE
dollars on every hundred dollars of gross ncome all
persons keeping harrooms, whether connect with
hotel or otherwise shall pay of ten dollars on every
hundred dollars of Gross income; all persons keeping
ferries or bridges shall pay tax Of dollar on every
hundred dollars Of gross income all persons keeping toll
gates shall pay tax OF dollar every hundred dol
lars of gross income; each person or company keeping
pubic race track shall pay tax of one hundred dollars
upon each public hack snge COACH baggage wagon and
omnibus drawn by two more horseS. there shall be
paid tax of dollars and upon each dray and cart
or baggage and express wagon, drawn by one horse
| tax of five dollars.
| "rAxEs IMPOSED FOR CERTAIN PRIVILEGES
g. All persons representing for gain reward any play,
comedy tragedy interlude farce, or otner eploy-
ment of the stage any part therein, exhibiting wax
works or other shows Of any kind whatsoever shall pay
tax doars per day. to be paid into the hands OF
the Clerks of the Courts Of Magistrate in the ab-
tina Clerk who shall be bound 10 collect and pay
the same into public treasury, except in cases where
the same required by law to be paid to corpora
ons or otherwise Upon every taking out of acharer,
except for religious charitable and educational institu-
TONS there shall be levied tax of twenty dollars; upon
each renewal of charter liable to lax under this order
ten dollars, and all compeues incorporated in other
States shall pay for the privilege of carrying their bu-
sness In this State the charter fee as is required OF
comnanies Incorporated in this State All circus e1hbi
ons to be paid at the time, fifty dolars per day. Each
and every person keeping dog dogs, shall pay 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 the Treasurer of the State Of South Caro
ns who upon such payment, shall grant license for
the time for which such payment has been made but not
for less than one month.
ESPECIAL TAX"
A capation tax of one dollar shall be paid by every
male person between the ages of twenty and sixty,
residents the State the first day OF January, one
thousand eight hundred and sixyegt. except such as
are incapable Of earning support by reason OF mental
or physcal disability: Prouided that double executions
for the OF the capaon tax OF the past year
shall not be enforced and that in all cases where exetu
ton has not been issued aud It's have been incurred,
the tax may discharged by the payment OF the original
amount on or before the frst day of March, 1863
g. All taxes levied property as prescribed In this
order shall be paid to the Tax Collector for h District
or Parish in which said property is located except that
the tax on railroad companies express companies, and
Telegraph companies, sha be returned TO and paid d.
recty into the Treasury Of the State; and this return
| shall be made quarterly.
G. All individual taxes will be assessed directly upon
and collected directly from the individuals from whom
they are due.
| T. The houses and lots Sulvan's Island shall be
returned the Tax Collector OF the Tax District in
which they situated, in the same manner as other
town lots and houses and shall be liable to the same
| rates of taxation.
g. Before the collection OF the taxes herein PROVIDED
for every Assessor Tax Collector acting in the ca
pacty of Assessor in this State shall proceed to make an
ad vaorem assessment of all lands, buildings and I'M
provements without distinction to city, town or coun-
try property and upon all other property upon which an
ad vaorem 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 Coec-
tor acting Assessor before entering upon his duties
as Assessor shall take and subscribe before the Clerk Of
the Court of the District the following OATH which shall
| be endorsed his commission, viz: 81 A. B., do
promise and that WILL to the best of my ability,
execute the duties Of Assessor for my Collection District
aud WILL without favor or pauay. ascertain and assess
the actual value Of the property real and personal upon
which an ad ualor tax is levied before and for the pur
| pose OF levying such tax"