Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-12-12


any play, comedy, tragedy, interlude, or farce, or
other employment of the STAGE or any part therein,
or exhibiting wax works or other showsof any kind
whatsoever, shall pay tax of ten dollars per day.
to be paid into the hands Of the Clerks Of the
Courts, or of Magistrate in the absence Of the
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 COR
porations or otherwise. Upon every taking out Of
charter except for religious, charitable and edu-
cationa institutions, there shall be levied tax Of
twenty dollars; upon each renewal of charter liza
bic to tax under this order, ten dollars, and all
companies incorporated in other States shall pay
for the privilege Of carrying on their business in
this State the same charter fee as is required Of
companies incorporated in this State. All circus
exhibitions to be paid at the time, fifty dollars per
day each and every person keeping dog or dogs,
shall pay tax of one dollar for each dog. For
the privilege Of selling lottery tickets within the
limits of this State, five hundred dollarsper month,
to be paid monthly or quarterly, in advance, ITO the
Treasurer of the State of South Carolina, who,
upon such payment, shall grant a license for the
time for which such payment has been made, but
not 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
sixty-eight, except such as are incapable of earn
ing support by reason of mental or physical dis
ability; provided, that double executions for the
non-payment of the capitatation tax of the past
year shall not be enforced, and that in all cases
where execution has not been issued and no costs
have been incurred, the tax may be discharged by
the payment of tha 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
the District or Parish in which said property is To-
Gated, except that the tax on railroad companies,
express companies, and telegraph companies, shall
be returned to, and paid directly into the Treasury
of the State and this return shall be made quar-
terly.
g. Individual taxes viii be assessed directly upon
and collected directly from the individuals from
whom tbey are due.
7. The houses and lots on Sulivan's Island shall
be returned to the Tax Collector of the tax Dis
trict in which they are situated in the same MAN.
ner as other town lots and houses, and shall be
liable to the same rates of taxation.
8. Before the collection of the taxes herein pro-
vided for, every Assessor or Tax Collector (acting
in the capacity of Assessor) in this State, shall
proceed to make an ad ralorens assessment Of all
lands, building and Improvements, withoutdistinc-
ton as to city, town or country property, andupon
all other property upon which an ad valorena tax
has been levied, wthreference to the market value
Of such property in United States currency, and
without reference to any previous assessment; and
such assessments shall be subject to revision by
military authority. Each Assessor and each Tax
Collector acting as Assessor, before entering upon
his duties as Assessor, shall take and subscribe be-
fore the Clerk of the Court of the District the fol-
lowing oath, which shall be endorsed on his COM
mission, viz: "I, A B, do promise and swear, that
will, to the best of my ability execute the duties
of Assessor for my Collection District and will,
without favor or partiaty ascertain and assess the
actual value Of the property, real and personal,
upon which an ad ualorem tax is levied before and
for the purpose of levying such tax
g. Each Taxi Collector shall attend at the Court
House of the Tax District (of 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 Parish
All taxes on property imposed by the provisions
of this order shall have reference both as to pos
session and valuation to the first days of January,
eighteen hundred and sixty-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 or before the thirty-frst 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 legal tender by the
Government of the United States, or notes Of Ma
tiona Banks, or the bills receivable of this State
and also pay-certifcates of Jurors and Constables
for attendance on the courts. The Tax Collectors
of the several collection districts shall be allowed,
on all sums of money paid into their hands for
taxes commission as follows, that is to say the
Tax Collectors of AbbeviIe, Anderson, Barnwell,
Chester Clarendon, Darlington, Edge6eld, Ker-
shaw, Laurens, Newbery, Orange, Richland,
Spartanburg, Sumter, Union, York, Marion, St.
Phillips and St Michaels, at the rate of four per
cent. the Tax Collectors of Chesterfield, Fairfield,
Greenville Lancaster Lexington, Marlboro, Pick
ems, St. Mathews, Prince Georges Winyah, ST.
Bartholomew's, 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 Greek,
St. James Santee, St. John's Berkeley, St. John
Colleton, St. Peters, St. Stephens, at the rate Of
eight per cent the Tax Collectors St. Andrew s,
st. Luka,s St. Paul's, St. Thomas and St. Den
mis-, at the rate of ten per cent provided 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 CoDercors shall
be two per cent. on such excess.
II. In sales of real estate upon execution for
payment of taxes, if the amount bid for such
real estate be not greater than the amount Of the
execution and costs, it shall be the duty OF thel
Sheriff to bid in the property for the State and
the title thereto shall thereupon be passed to thel
State, subject to such equitable rights Of redempl
ton as may hereafter be determined upon by legis-
Iative authority. Imprisonment for over due tax
es 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