Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-04


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, when owned by any city or
town:
18th. All bonds of this State which, by the
terms Of the act under which they arc or may
be issued, are or may be exempted from tag
ation
18th. All bonds and stocks Of the United
States which are not authorized by the laws
of the United States to be taxed under State
authority.
: 18th. 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 be assessed thereon.
18th. All Of any annuity not payable on
or before August first of the year for which
taxes are to be assessed thereon.
18th. All pensions payable to any person
by the United States, or any State Of the Uni.
ted States.
18th. All shares of the capital stock Of any
company or corporation which is required to
list its capital and property for taxation in
this State.
goth. All the wearing apparel of the per-
son required to make return, and his family.
2.st. Articles actually provided for the
present subsistence of the person or his family,
to the value of one hundred dollars.
Sec 7. Every person, Of full age and of
sound mind, except married women, shall an.
nually list for taxation the following personal
property, to wit:
1st. All the tangible personal property in
the State owned or controlled by him.
2l. All the tangible personal property
owned by him or other resident of South Car
oIina, and under his control, which may be
temporarily out of the State, but is intended
to be brought into the State
Sd. All tangible personal property owned
or controlled by him which may have been
sent out of the State for sale, and not yet
sold :; and,
4th. All moneys, credits, investments in
bonds, stocks, joint stock companies, or other
wise owned or controlled by him, whether in
or out of this State. The property Of every
ward shall be listed by his guardian of every
minor child, having no other guardian, ny
the father, if living if the father be dead. by
the mother, if living if the mother be dead
or married, by the person having it in charge
of the wife, by the husband, if living and sane,
and the parties are residing together; if the
husband be dead, or is insane, or is not living
with his wife, by the wife; of every person for
whose benefit property is held III trust by the
trustee; ofevery deceased person, by the exec
erty or assets are in the hands of receivers, by
such receivers; of every firm, company, body
politico or corporate, by the president or prin-
cipal accounting officer, partner or agent there
of; of all persons in the hands or custody of
any public officer or appointee of Il court, by
such officer or appointee; of those absent or
unknown, by their agent or the person hav-
ing it in charge; oflessees of real property, by
such lessees.
Sec. 8. All persons required by law. to list
property for others, shall list it separately
from their own, and in the name of the owner
thereof; but shall be personally responsible
for the taxes thereon for the year in which
they list it, and may retain so much thereof,
or the proceeds of the salethereof, in their own
hands, as will be sufficient to pay such taxes !:
Provided, that all lands shall be listed and
assessed as the property of the person or per-
sons having the legal title to and the right Of
possession of the land at the time Of the listing
and assessment, and in case Of persons having
possession of lands for life in the name of the
life tenant provided further, that in the case
of estates administered, the property shall be
listed and assessed as the property of "the
estate of" the person deceased that in case
Of trusts the property shall be listed and as
sessed as the property of the trustee, styled as
trustee, committee or guardian, as the case
may be, and that in every case of bankruptcy,
the property shall be listed and assessed as the
property of the bankrupt And any one who
shall knowingly return land i'll the name of
one not having the legal title to and right of
possession Of the land at the time Of listing
and assessment as provided in this section,
shall be liable in action of damages, in an
amount at least equal to the taxes assessed,
at tthe suit of the one entitled to the possession
of said land, and shall likewise be liable to
fine of not exceeding FIVE hundred dollars, or
an Imprisonment of not exceeding six months,
on Indictment in the Court Of General Ses-
sions.
Sec. 9. All horses, neat cattle, mules, asses,
sheep, hogs, dogs, wagons, carts and other We
hicles, used in any business; furniture and
supplies used in hotels, restaurants and other
houses of public resort, all personal property
used in or in connection with store-houses,
manufactures, warehouses or other places of
business all personal property on farms; all
merchants and manufacturers stock and cap
ital, shall be returned for taxation, and taxed
~ 80 ioh 10 cifi
ated; all bankers capital and personal assets
pertaining to their banking business, in the
city, town or village in which the banking
house is located all shares Of stock in incor-
porated banks located in this State, in the
city, town or village where the bank is loca-
ted all property of deceased persons shall
be returned for taxation at the residence of
the executor or administrator, if in the county
where administration may be legally granted
but if the executor or administrator reside
out of such county, at the county seat of such
county, until distribution thereof and pay.
ment may be made to the parties entitled
thereto; all other personal property shall be
returned for taxation and taxed at the place
where the owner thereof shall reside at the
time of listing the same, if the owner reside
in this State if not, at the residence of the
person having it in charge and all real es-
tate shall be taxed in the county, city, ward,
or town where it is located
Sec. 10. Every person required by law to
list property, shall annually, between the first
day of July and the twentieth day of August,
make out and deliver to the auditor of the
county in which the property is by law to be
returned for taxation, a statement, verified by
his oath, of all the real estate which has been
sold or transferred since the last listment of
property for which he was responsible, and to