The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1868-02-08
Interesting to Merchants.

.l'ft :
,HEADa'Rs. 2D MILITARY DIsTR1cT,e
/, i, .,,,.,, Charleston, s, G., Jan, %, 1868.
Ritaias S. Hastie, Esq, Sheriff Charleston
s,o{ District Charleston, IS. c.: =. .ai'otis-
laSIn !alReferringto your communication Of
December goth: 1851, r am instructed by The
Commanding General to reply to your inquiries
as follows: Tfe'a e. I'tni, "lS 7''.. h'f8 -
- You inquire "whcrc goods were sold on
con mission in 1866, and settled for, previous
to the passage Of the act Of 1866, is twenty
cents on the hundred dollary to bc collected, or
not2r-rsrs-s4} t.'aimn.ti 1Au,r0rWr3
Although your inquiry IS confined to cases
ofsales on commission, Where tho proceeds
were accounted for before the passage Of the
'act, the reply is applicable to all other cases
embraced under the clause in question.
& Assuming the facts, out of which your in
qqiry grows, to be as stated BY you, and it ap-
pears that, during the 5cppr 1866, prior to the
passage IF the Act i raising revcauc for the year
1885,, there arc y Lwos no law in operation subjecttiing
70 taxation transactions of the class referred to
IIy you, but that by the last preceding act on
the subject the rate Of taxation was fixed at
twenty cents on the hundred dollars. In this
case tbe proper, amount e collect is twenty
cents On the hundred dollars that being the
amount fixed BY The last lay preceding that
IF December, q 1866. ,,n,.,y j, ~,t /.
1, Your sc second inquiry ,is as fellows: f'Mpr
chants having done business continuously on
their owp account, account, or for ACCOUNT Of others,
during 1866, delivering their goods ps they
sold them, are they to nay tho tax Of December,
1Se6, -passed-by tho--legislature, or~is thoir
tax to be .sdalea deWa totwentyI cents on the
hundred dollars, or is no tax to be collectcd~
Merchants doing business on their own ac-
sount, stand 6hf fhe san,c footing with commits
sion merchants. Sales accompanied by the
transfer ofpropcrty effected BY them, prior to
the passage Of tho act of December, 1856, nrc
not Liable to.tnxation, ,.nnler tho provisions of
that act AS to this liability of such transac-
tion to the tax Of twenty cents, an answer has
already been givcn under your first inquiry.
Your third inquiry; relates to the proper rate
Of chnrgcablo taxation, in the case of ncwspa-
per publishing yhIPn s,ru ,h s,..o,l.,q ,ea4
The business of publishing. and vending
newspapers, including the sale of advertising
spacoS is regarded as mercantile in it's charac-
eE,'and accordingly the:provisions of the first
clause of General Orders N o. o92, are appica.
bic to .axes,a laid upon transactions in the
course of such business The rates chargeable
upon thegFo earnings Of such, establishments,
nle tVbe fixed with reference to the principles
hcreinbefore laid down, in regard to the gene
Eal mercantile business ,p ,.. ,,.,r,, 4
Very respectfully,
;, ,, Your obcdient servant.
LOUIS Y. .CAZIARG.
81, d b.,aa,n A D. G. apd a. A. "A, G.
/ IMPORTANT ORDER oE GENERAL CANnY.
HpoR's I'd MILITARY DISTRICT, ront
Charlcston, S. C., Jan, 81, 1868.
General Ordcar@ No. Is. ''''' 4. '7''.';' II
l. at any sale of personal property by yir-
tue of execution issued upon any Judgment Of
any court of the State of South Carolina rem
dered prior to the 10Th day of December, 1860
or subsequent to the 29sh day Of April, 1865,
unpon any cause of action arising on any CON
tract entered into prior to the 10Th day of Dc
ccmbcr 1860, if the highest amount offered or
bid at such sale for such property shall be less
than two-thirds of the fair cash value of such
property, which value shall have been asccr-
tanned and fixed on or before tho day of sale,
by three appraisers, one of whom shall be
named by the dsa1 defendant, one BY the plaintiff,
and the third by these two, and a minute of
whose appraisement shall be certified on, the
process by the officer holding the c-thcn,
and in every case, it shall be the duty of the
sheriff OF other officer conducting said sale, at
the request of either or any party to the re-
cord, then and, there to adjourn, and postpone
such sale for tho period Of three calendar
9HY'nIsns3; iGT br. lGIt :, ,oiii 5u. aNs9
al At any ,saie Of real estate by virtue of
execution upon any Judgment. or by virtue of
any decree of-any'court of.the State of South
Carolina, rendered prior to tho 10Th day of
Dcccmber, 1850, or subsequent to tho goth
day ofaApriLf 1855, upon any eause of action
arising OH any contract entered into prior to-
hed0thf day of Deeeihbcr, 1860, iPtl,o highest