Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1868-02-12
The State Tax for 1866.

The State Tax for 1866.
Sheriff Hastie yesterday received from Gen.
eral 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, on the subject of several de.
scriptions c. outstanding State taxes for the
year 1866.
The principal objection urged against these
taxes was that they were retrospective in
character, as they imposed taxation for
period, eleven twelfths Of which had already
expired.
There have been several military orders
issued already bearing upon this question
and the principal points remaining in doubt
were l.. Whether merchants doing business
continuously on their own account, and hav-
ing parted with their goods at the time tho
tx of December 1866, was enacted, should
be entitled to the relief accorded by General
Candy to commission merchants, doing bust
ness on account of Others.
g. If they are not liable 10 the tax of De-
cember, 1866, what rate of taxation sha! they
be required to pay?
8. Whether the business of publishing aud
Vending newspapers shall be regarded as on
ordinary mercantile transaction and taxed as
such newspapers, prior to December, 1866,
never having been taxed in this State.
HEADo'Rs SECOND MILITARY DISTRICT,
CHARLESTON, S. c., Januaty 20, 1868. J
W:l1iam S. HASTE, Esq, Sheriff Charleston
District, Charleston, s. c.:
SIR-Referring to your communication Of
December 10th, 1867, am instructed by TO
Commanding General to reply to your III
quiries as follows:
You inquire "where goods were sold op
commission in 1866, and settled for, preriocs
to the passage of the act of 1866, is twenty
cents on the hundred dollars to be collected,
or not?"
Although your inquiry is confined to
cases of sales on commission, where the pro-
ceeds we're accounted Gor before the passage
Of the act, the reply is applicable to all
other cases embraced under the clause in ques.
ton.
Assuming the facts, out Of which your ia
quiry grows, to be as stated by you, and it
appears that, during the year 1866, prior to
the passage of tho act raising revenue for the
year 1867, there was no law in operation
subjecting to taxation transactions of the
class referred to by you, but that by the last
preceding act on the subject, the rate of taxa.
hundred dollars. In this case the proper
amount to collect is twenty cents on the
one hundred dollars, that being the amount
fixed by the last law preceding that of De-
cember, 1866.
Your second inquiry is as follows: Mel-
chants having done business continuously on
their own account for others, during 1866. de-
livcring their goods as they sold them, are
they to pay the tax Of December, 1866, as
passed by the legislature, or is their tax to
be scaled down to twenty cents on the hun
dred dollars, or is no tax to be collected ?n
Merchants doing business on their own ac
count, stand on the same footing with COM
mission merchants. Sales, accompanied by
the transfer of property efIectedby them, pri-
or to the passage of the act of December, 1866,
are not liable to taxation, under the provi-
sions of that act. AS 10 the Liability of such
transaction to the tax of twenty cents, en-
answer has already been given, under your
first inquiry. -. - :.
Your third inquiry relates to the proper
|
newspaper publishing.
The business of publishing, and vending
newspapers, including the sale of advertising
space, is regarded as mercantile in its charac.
ter and accordingly the provisions of the
first clause of General Orders No. 80. are sp.
plicable to taxes, laid upon transactions in
the course of such business. The rates cbarg-
able upon the gross earnings of such estab.
lishments, are to be fixed with reference to
the principles hereinbefore laid down, in re-
gard to the genera! mercantile business.
Very respectfully,
Your obed't serv't,
LOUIS V. CAZIARO,
a. D. @. and A. A. A. G.
The practical effect of this order will be q
large saving to our merchants and publishers
of newspapers. The act Of December, 1866,
imposes tax of sixty cents on every one hum
dred dollars "on the amount of sales Of goods,
wares, merchandise, embracing all the arti-
cles of trade for sale, barter, or exchange
(spirituous liquors and the products of this
State, and the unmanufactured products OF
any of the United States or territories there
of excepted), which auy person shall hcye
made" from January l., 1866, to january
/, 1867.
Thus if a firm sold goods in 1866, to the
amount of 100000, their tax, Instead Of
$500 Gas per act Of Lsgislaturel, will, o. Gen
eral Canbys order, be only $500.
The act of December, 1866, imposes ts1
of two dollars on every one hundred dollars
+" on the gross receipts CT newspapers. Pull
lished in this State"
If the gross receipts of newspaper, there
FORE in 1866, was 100000, the tax on l2is
amount, instead Of $4,000 las per act of l.: :
islalure), will, by General Cauby's order, Dc
only S2OO.-Charleston News.
Two YouNG LADIES BURNED TO DEATI -
We learn that shocking accident occur
red in Chattanooga, late on Saturday night,
by which two young and accomplished ladies
/ Lat 4ha;r l;ros Il annea rs that Mis- M,rlA