The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-01

The STATE TAX FOB 1866.-Sheriff Hastie
yesterday received from General Candy the
following letter, in reply to inquiries addressed
by him to that officer, in relation to the
effect of the military orders, already issued,
Oh the subject OF several descriptions OF out
standing State taxes for the year 1866.
The principal objection urged against these
taxes was that they we're retrospective in char
acter, as they imposed taxation for a period,
eleven-twelfths of which had already expired.
There have been several military orders
issued already bearing upon this question; ana
the principal points remaining in doubt we're 1.
Whether merchants doing business contlnu-
ously on their own account, and having parted
with their goods at the time the tax of Decem-
ber. 1866, was enacted, should be entitled TO
the relief accorded by General Candy to COM
mission merchants, doing business on account
of others.
Q. If they are not liable to the tax OF Decem-
bcr. 1866, what rate Of taxation shall they be
required to pay?
8. Whether the business Of publishing and
vending newspapers shall be regarded as an
ordinary mercantile transaction and taxed as
such newspapers prior to December, 1866
never having been taxed in this State.
Headquarters Second Military District
CHARLESTON, $. c., January ~, 1855
William S. HASTE, Esq, Sheriff Charleston
District, Charleston, S. c.:
srR-Referring to your communication OF
December Goth, 1867, am instructed oy tno
Commanding General to reply to your inquiries
as follows: ,,,a ~ ,o,,
mission IN 1866. and settled for, previous to tho
nossao oe of the act of 1866, is twenty cents OF;
The Kindred dollars to be collected, or not"
Althonph your inquiry is confined to cases o.
sales on commission, where the proceeds were
accounted for before the passage OF the act
the reply is applicable to all other cases en-
Assuming the facts, out Of "hich your In
ouiry grows, to be as stated by you, and 1t ap-
bears that, during the year 1856, PRIOR TO ths
passage of the act raising revenue for the year
1S67. there was no law in operation sub]ectlnl,
10 taxation transactions Of the class referre1
to by you, but that by the last preceding aeg
on the subject, the rate OF taxation was n1ea
at twenty cents on the one hundred dollars.
In This case the proper amount to collect is
twenty cents on the one hundred dollars, thaS
being the amount fixed by the last law preceel-
ing that of December, 1856. ..,,.
Your second inquiry is as follows: Me:-
chants having done business continuously On
their own account, or for account OF otners,
during 1866, delivering their goods as tney
sold them, are they to pay the tax OF Deceni-
her. 1866, as passed by the legislature, or ls
their tax to be scaled down to twenty Genus en-
the hundred dollars, or is no tax 70 Do cci-
lectedr 2"
Merchants doing business on their own az
count. stand on the same footing With CON-
mission merchants. Sales, accompanied py Tie
transfer of property effected by them, prior TO
the massage of the act Of December, 1865, are
not liable to taxation, under the provisions ol
that act AS to the liability OF such transac-
lion to the tax of twenty CENTS sn answer mas
ALREADY been given, under yourhrs inquiry
Your third inquiry relates to the proper rate
of chargeable taxation, in the case OF news
paper publishing. ,s;,o
The business Of publishing, and vend!ng
newspapers, including the sale OF advertising
space. is regarded as mercantile in its charsc-
fer. and accordingly the provisions OF the
f;rst clanse Of General Orders No. 90, are Gp-
plicable to taxes, laid upon TRANSACTIONS In
the course of such business. The rates chsrge-
able upon the gross earnings OF such estapilnh-
lisbments are to be fixed with reference to ,ne
PRINCIPLES hereinbefors laid down, in regard to
the general mercantile business.
Very respectfully,
Your obed't serv't,
LOUIS Y. CAZIARC,
n O. and A. A. A. G.