The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1867-12-28

papers on magazines, one dollar on every hundred
dollars; on the gross receipts Of newspapers pub
lishod in the State, twenty cents on every hundred 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 ~e1cepted), which any
person shall make between the first day of January and
the t~hirty-frst day Of December, 1868, to be paid quar-
terly at the end of each quarter to the several Tax Col
~lectors, twenty cents on every hundred dollars; Oh me
gross profits Of all banks or banking institutions, TWO
dollars ON every hundred dollars on the gross incomes
derived from the arts of photosraphing or daguerreotyp-
ing, one dollar on every hundred dollars on lincomes
from salaries. rents, dividends, and money at interest,
one dollar on every hundr ID dollars in excess of FIVE hum
bred 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 q 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 income; al per-
sens keeping livery stables shall pay a tar OF
two dollars ON every hundred dollars of gross income {;
all butchers and hucksters shall pay a tax of
one dollar on every hundred dollars of gross income; all
persons keeping billiard tables shall pay q tax of FIVE
QOuaIS OH tf6Ty uuuureQ QOAa1s VI BlOso hNSNAob
persons keep. bowling alleys shall pay a tax of five
dollars on every hundred dollars Of gross income; all
persons keeping bar-rooms, whether connect d with a
hotel or otherwise. shall pay a tax of ten dollars on every
hundred dollars of gross income; all persons keeping
ferries or bridges shall pay q tax of one dollar on every
hundred dollars of gross income; all persons keeping toll
pates shall nav o tax of one dollar on every hundred dol
lars of gross income; each person or company keeping a
-, IL .o - ,cl, ehoI1 n q n tr 0f nnn hundred dollars.
upon each public hack, stage coach, baggage wagon and
omnibus, drawn by two or more horses. there shall be
paid q tax of ten dollars; and upon each dray and cart,
or baggage and express wagon, drawn by one horse, q
tax of five dollars.
''TAxEs IMPOSED FOR CERTAIN PRIVILEGES
8. All persons representing for gain or reward any play
comedy, tragedy. interlude, or farce, or other employ
ment of the stage, or any part therein, or exhibiting wal
works or other shows of any kind whatsoever shall pay
O tax Of zen dollars per day. to be paid into the hands o.
the Clerks of the Courts, or Of a Magistrate IN the az
sence oil tina Clerk, who shall be bound to collect and pa!
the same into the public treasury, except In cases wner'
the same is now required by law to be raid TO corpora
| tons or otherwise. Upon every taking out OF o Charter
| except for religious, charitable and educational institu
tons, there shall be levied a tax OF twenty dollars; upor
each renewal of a charter liable to lax under this order
tIn dollars. ana III COupduios hSOAPOAotOe
States shall pay for the privilege of carrying on their blu
siness in this State the same charter fee as Is required o
companies Incorporated in this State. All circus exhibi
tons. to be paid at the time, fifty dollars per day. Eacf
and every person keeping q dog or dogs, shall pay a ta1
| of one dollar for each dog. For the privilege Of selling
lottery tickets within the limits of this State, five hun
bred dollars per month, TO be paid monthly or q%uarterl!
in advance to the Treasurer of the State of South Carroll
..L -.-,on ,ho11 Grant q icanGn fn
the time for which such payment has been made, but no
| for less than one month.
ESPECIAL TAX"
a A c~auitation tai of one dollar shall be paid by ever.
male person between the ages Of twenty-one and sixty
| residents OF the State on the first day of January, on
| thousand eight huutlrcd and sixty-eight, except such q
arc incapable of earning q support by reason OF menta
| or physical disability: Provided, that double execution
for the non.payment OF the capiiation tax Of the past yea
shall not be enforced, and that in all cases where execu
tion las not been issued and no costs have been incurred
the tax may be discharged by tie payment OF the oriSina
amount on or before the first day of March. 1858.
8. All taxes levied on property as prescribed in thi
| order, shall be paid to the Tar Collector for tn" Distric
or Parish in which said properly is located, except tina
the tax on railroad companies. express companies AM
telegraph companies, shall be returned TO and paid oil
rectly into the Treasury of the State; and this return
shall be made quarterly.
6. All individual taxes will be assessed directly upol
| and collected directly from the individuals from whom
they arc due.
T. The houses and lots on Sulliyan's Island shall b
\ returned to the Tax Collector OF the Tax Distr1ct II
which they are situated, in the same manner as othe
| Town Iots and houses. and shall be liable to the sam
rates of taxation.
2. Before the collection of the taxes herein proGide
for. every Assessor or Tax Collector acting in the ca
pac,ty of Assessor) In this State shall proceed 90 make o.
| nd paloren, assessment of all lands, buildings and I'm
movements. without distinction as to city, town or coun
try prouert,, and upon all other property upon which al
! ca raloyem tax has been levied, with reference to tn
market value of such property in United States curren
cv. and without reference to any previous assessment
and such assessments shall be subject to revision b.
military authority. Each Assessor and each Tax Couec
tor acting as Assessor, before entering upon his lutte
as Assessor, shall take and subscribe before the CLERK o
the Court of the District the following oath. which shal
be endorsed ON his commission, viz: 81, A. b., d'
promise and swear that l 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 upol
which an I'D ralorem tax is levied, before and for the pur
pose OF levying such tax"
o Each Tux Collector shall attend at the Courthous
/ of The Tax District Tor if there be no Courthouse, n
some other public place., daily for one week previous t
/ making his final return for the receipt of taxes OF hi
respective District or Parish. ALT taxes on property In
posed by the provisions OF this order shall have refer
ence both as to possession and valuation to the first da
of January, eighteen hundred and siIty-eight, e1cep
where some other date is specially designated. All take
| on income imposed by the provisions OF this act shal
| have reference to the amount of such income receives
/ between the first dry Of January, one thousand c'gh
hundred and sixty-sevcn, and the first day Of January
one thousand eight hundred and sixty-eight, and all sue
income tax shall be due and payable on or before tn
thirty.frs day OF March, 1868.
10. The taxes herein levied shall be paid only in gol
and silver coin. United States Treasury notes, or note
| declared to be q legal. tender by the Government OF tn
| United States, or notes of National Banks, or the bills re
| ceivable of this State, and also psy-certhcates OF Juror
| and Constable for attendance on the Courts. The Ia
| Collectors of the several COLLECTION Districts shall be al
| lowed, on all sums Of money paid into their hands TO
taxes, a commission as follows, that is to say the Ia
| Collectors of Abbeville. Anderson, Barnwell, Chester
| Clarendon, Darlington, Edgeicld, Kershaw. Laureni
Newberry, Orange, Richland. Spartanburg, Sumter
Union, York, Marion, st. Phillips and st. Michael's, a
the rate Of four Per cent the Tax Collectors of Chester
| field. Fairfield, Greenville, Lancaster, Lexington, Mar
boro', Pickcns, St. Matthews, Prince Georges Winyah
ST, Bartholomew, Williamsburg, at the rate of six pc
cent; the Tax Collectors of All Saints, Christ Church
Horny, Prince Williams. st. Georges Dorchester, 81
Helena, st. James Goose Greek, st. James santee, 81
Johns Berkeley, st. Johns C%olleton, st. Peters. 81
Stephens, at The rate of eight per cent; the FAX Collec
/ - 81 c. Aodromso CT uGata St DQu1'R ST Thomas
and st. Dennis, at the rate of ten per cent; PROVIDED
that in any District where the gross amount Of taxes pail
in shall exceed the sum Of thirty thousand dollars, tn
commissions OF the Tax Collectors shall be two per cont
on such excess.