The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-05-20

risdiction of this State or nor, ant
whether such vessel be registered O.
licensed at the collectors Office in thi
State or not. The word "oath," a
used in this act, shall be held to NEAR
and include an affirmation. duly made
The word "person" and "party," ant
other word or words importing th
single number, as used in this act
shall be held to include firms, compa
nies, associations and corporations
and all words in the plural numbe
shall apply to single individuals, il
an cases in which the spirit and in
tent of this and the following chapte,
requires it. All words in this act i'm
porting the masculine gender shall
apply to females also, and all word
in this act importing the present tense
shall apply to the future also.
Sec S. There shall be assessed OF
all taxable polls in this State an an
nual tax of one dollar on each poll
the proceeds of which tax shall b
applied solely to educationalpurpos
Every male betxaea the ages O.
twenty-one and H. s. years, excep
those incapable of earning suppor
from being manned, or from any othe1
cause, shall be deemed taxable polls
Sec. G. The following property shall
bo exempt from taxation, 10 wit:
1st. All public schools, and tht
grounds actually occupied by them.
not exceeding, in any case, three
acres. 80 .,....
I'd. All houses used exclusively fol
public worship, the books and furni
ture therein and the ground actuall y
occupied by them, not exceeding, IL
any case, two acres. o..
Sd. All incorporated public colleges
academies and institutions of learn
ing, with the funds provided for their
support, and the grounds and the
buildings actually occupied by them
and not used with view topecuniary
profits; but this provision shall not
extend to leasehold estates held by
others under the authority OF any
college or other institution OF learn
ing.
s4th. All real and personal property,
the rents, issues, incomes and profits
Of which have been or shall be given
to any city, town, village, school dis
trict or sub-district in this State ex-
clusively for the endowment or sup
port of public schools therein, so long
as such property, or the rents, issues,
incomes or profits thereof shall be
used or applied exclusively for the
support Of free education in said
schools, by such city, town, village,
district or sub-district.
5th. All graveyards or cemeteries,
except such as are held with q view
to profit or speculation in the sale
thereof.
9th. All property owned exclusive
ly by the United States or by this
State.
9TH. All buildings owned by eoun-
tics and used exclusively as court
houses, jails or public Offices, with
the grounds on which such buildings
ore or may be erected, not exceeding
ten acres in any county, -
9th. All lands, houses, fixtures and
property owned by any county or
city, and used exclusively for the sup
port of the poor. .s..
9th. All property belonging to in
stitutions Of purely public charity,
and used exclusively for the mainten-
ance and support of such institutions
10th. All fire engines and other i'm
plement used in the extinguishment
Of fires, with the buildings and
grounds used exclusively for the keep
ing and preservation thereof, when
owned by any city, town or village,
or any fire company organized there
in. ....
nth. All public squares or grounds
and market houses owned by any
city, village or town, and used exclu-
sively for public purposes.
18th. All city, town and village
halls, owned and used exclusively tor
public purposes, by any city, town or
village.
18th. All water works to supply
water for the use Of town or city,
the machinery and fixtures connected
Herewith, and the grounds occupied
thereby, wher owned by any city or
town. ... .a-.a.
18th. All bonds of this State which,
by the terms of the act under which
they are or may be issued, are ormay
be exempted from taxation. o.
18th. All bonds and stocks OF the
United States which,. are not author
lied BY the laws Of the United States
to be taxed under State authority, F.
10th. All rents accruing from real
estate which shall not become due
within two months after the first day
of July of the year in which taxes
are to ID assessed thereon.
18th. All of any annuity Lot paya'
Bile on or before August first OF the
year for which taxes are to be assess
ed thereon.
18th. All pensions payable to any
person by the United States, or any
State Of the United States.
10Th. All shares of the capital stock
of any companyor corporation which
is required to list its capital and prop
erty for taxation in this State.
Goth. All the wearing apparel Of
the person required to make return
and bis family.
21st. Articles actually provided fol
the present subsistence of the person
or his family, to the value Of one hun