Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1868-05-13

~ auth ority. Each Assessor and each Tax Co..
I:ctor acting as Assessor, bsforo entering upon
his duties as Assessor, shall take and subscribe
bafore the Clerk of the Court Of tho District the
following oath, which shall be endorsed on his
commission, viz: "I, A. B., do promise and
swear, that will, to the best Of my ability, exc
cute the duties of Assessor for my Collection Dig
trict, and will, without favor or partially, ascer
tain and assess tho actual value Of the property,
real and personal, upon which an ad palorem tax
Ia levied, before and for the purpose of levyng
such tax"
Q. Each Tax Collector shall attend at the Court
House of the Tax District, Tor 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
rs to possession and valuation to the first day of
January, eighteen hundred and siIty-eight, ex-
cept where some Of other date is specially desg-
mated. All taxes on income imposed by the pro-
| visions Of this Act shall have reference to the
amount of such income received between tho first
day of January, one thousand eight hundred
and sixty-seven, and the first day OF january,
one thousand eight hundred aud sixty-eight, and
| ell such income tax shall be due and payable on
or before tho thirty-frst day of March, 1858.
TO- 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 tho United States, or notes OF
National Banks, or the bills receivable of this
State, and alse pay-csrtifcates of Jurors and
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 Abbeville,
| Anderson, Bsrnwell, Chester, Clarendon, Dar-
|
Orange, Richland, Spartanburg, Sumter, Union,
York. Marion, St. Phillips and St. Michasls, at
the rate of four per cent. tho Tax Collectors of
Chesterfield, Fairfield, Greenville, Lancaster,
Lexington, Marlboro, Pickens, St. Mathews,
Prince Georges Winysh, St. Bartholomews,
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's Goose Creek, ST. james
Santee, st. Johns Berkeley, St. Johns Collation.,
st. Peters, st. Stephens, at the rate of eight per
cent. the Tax Collectors Of St. Andrews, St.
Luke's, st. Pauls, ST. Thomas and St. Dennis,
at the rate of ten per cent: prorided, that in
any District where the gross amount of taxes
paid in shall exceed the aum of thirty thousand
dollars, the commissions Of the Tax Collectors
shall be two per cent. on such excess.
| II. In sales of real estate upon execution for
non.payment of taxes, if the amount bid for such
renl estate he not greater than the amount Of the
execution and costs, it shall be tho duty of the
Sheriff to bid 10 the property for the State, aud
tho title thereto shall thereupon be passed to the
State, subject to such equitable rights of redemp
ton rs may hereafter be determined upon by
legislative authority. Imprisonment for over
due taxes 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 possess
ed, the Sheriff holding the execution shall make
return thereof to tho Commissioners Of Roads or
Public Buildings, or other appropriate municipal
authority, who may enforce the payment OF the
tax due by labor upon the roads, bridges and
other public works prorided, that the commuta-
tion value of such labor shall not bo less than
fifty cents for labor day Of eight hours.
I2. All taxes levied by this order, except when
such taxes are payable quarterly, shall be due
and payable rs follows ono half on or before
the thiriy-irst day of March, one thousand eight
hundred and sixty-eight, aud the remaining hall
on or before the thirticth day of June, one thou
sand eigh. hundred and sixty. eight. Any person
desiring to pay the whole amount Of his taxes
| (e1cep: such us are returned quarterly on or be-
fore the thirty first day of March shall have the
privilege of 50 doing, and uhall be entitled to a
discount of five per cent. upon the amount OF
taxes falling due on the 30th day Of June, 1868.
l3. No Tax Collector or Assessor shall receive
his commissions1aptil his returns have been re-
ccived Mt tho Tfcasurcr's office, and been up
proved by him
II. Taxos levied by municipalities, corpora
tions, or other local authorities; under any gen.
eral or specia! law of the State, will conform in
principle to the notifications hsreinbcfore made.