The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1877-06-20
Acts Passsd and Approved at the
Special Session 1877.
AN ACT to raise supplies for the fiscal yea
commencing November l., 1876.

CTtll ASSGlilDly, alu ny GIC LAupllDTl.y
every dollar of the value of all taxable
property of this State be, and the same is
hereby, levied for the following purposes, to
fray the current expenses Of the govern
mert for the fiscal year ending 3lst October,
1877 second, to pay the interest dae the first
Of jdan 1 II cor liI Gc,t c np" on st tne cU hicb haSc
been issued under the Act to reduce the
volume OF the public debt, and provide for
the payment OF the same" approved Decem,
Der 2, 1878, which shall be found to be valid
and bona Jidc Ly the commission to investi-
gate the same, and he apprcved by the Gencr-
al Assembly at the next regular session
| thereof; and. third, TO pay such 9th or lndcbf-
cdness Of tie State rs may be reported TIL be
| valid by the said commission, and to which
it may be applied by the General Assembly
at it's next regular session, Should the pro,
tho payments provided for in this act, the
Governor Is hereby authorized to borrow, on
the credit Of the State, such sum, not exceed
Ing $lOO.OG0, as may be necessary to meet such
SEC. >. That q tax not to exceed mills up
on every dollar OF the value of all taxable
property In each OF tho several coun ties III
this Stale BIO. and the same Is hereby, levied
for county purposes, fer the fiscal year cCln-
mcncing November 1. 1876. except the coun-
ties Of Charleston and Union, IN which a tax
not to exceed . mills shall be levied; the rate
to be liked by the County, Commissioners In
and for each county. and by them certified to
the respective County Auditors of the said
several counties, except rs to the County Of
shall levy an additional tax Of mills, to pay
the past Indebtedness forlS75 and 1876; except
the County Of Union, in which. the County
commissioners shall levy an additional tax
cdncss, and except the County CT Lancaster.
in which the County commissioners shall
levy Il tax Of 2 mills OH the dollar to pay the
past due Indebtedness Of said county, the
proceeds OF which shall be paid pro rata, and
also except the County of Aikep, In which
the County Commissioners shall levy an ad-
diticnal lax Of / mill to pay the past i1de3t,
edness of said county for the years 1875 and
1876 and except the County of Marlboro,
where the County Commissioner be, and
they arc hereby, authorized and required TO
levy Il special tax OF mills, u SO much pc
necessary, for the purpose Of repairing the
court house and jail; also. the County OF
Beaufort, where tho County Commissioners
shall levy Il tax OF | mill, pursuant to the
March "a, 1876: Procided, That nothing con-
tanned in this section shall be construed SO as
to prevent the County Commissioners OF
pickens, sumter, New6errX, Marion. VII,
tax heretofore provided by law, to pay the
past Indebtedness OF said counties, nor the
counties of Orangcburg or Clarendon from
collecting the special tax heretofore authori-
nor the County Commissioners of ker' haw
from levying and collecting q special tax au-
thorizcd and directed to be levied and col
lected by an act OF the General Assembly,
entitled IAN act to authorize the erection 81
a certain bridge over the atcrce River" APP
proved February IL, L72; except that tho
ty be and they arc hereby, authorized and re-
Guircd t. apply Of | Iaiil OF the regular levy
Of 3 mills 10 the payment OF bridg, tcontrncts
for The fiscal year ending LIST November, 1875,
If so much he necessary, and they are further
more authorized and empowered to levy an
additional tax, over ana above the regular
levy Of 3 mills, Of y of | mill. 10 be applied
TO the past Indebtedness IF said county. and
thai may be on hnnd at the close of the pres
cnt fiscal year. ending November |, HI, to
past Indebtedness. paying ci such claims us
were audited prior to LIST November 1875
Provided. Nothing shall be paid for pro5ating
accounts: And /. orided, That Il mill of the
tax thus levied for the County Of OrangeburS
shall be devoted to tho payment OF the past
Indebtedness If said equity.
SEC. 3. That all the proceeds OF the taxes
levied f- and on account oi inc slatr. as
specified herein, shall lie deposited and Kept
by the state Treasurer In such bank or banks
In the cities Of Columbia and Charleston as,
in the Judgment or discretion OF the finan-
cial Board Of the Scatc, can ailord sufficient
protection to the interests Of the State: am'l
State Treasurer shall publish in one Or more
Of the newspapers published in the cities III
Columbia and charleston q "chthly state.
mcnt Of ali tic moneys received ny ann ana
account Of what appropriation paid, us well
as the balance Of moneys on hand. ,
SEC. 4. That the County Auditors and
County TrcasurerS Ct the several counties ~
this State are hereby required, under the d.
rcctiGn and supervision 81 the Comptroller
General. 70 make the collection Of taxes lev.
led under and pursuant to the provisions ot
this act in the manner and at tl:G time ana
under the conditions herein after to be provi-
dcd: and they arc hereby forbidden to col
lect any other tax. except. the taxes to
meet the Interest: and retire tie bonds issued
by counties In aid Of railroads., whatsoever.
for the fiscal year, unless herein expressly
authorized 50 t. do; and amy state or county
officer who shall fail t. comply. with or efndc
or attempt to evaGc the provisions Of this act
shall be deemed guilty of Il felony. ana. upon
conviction thereof, shall be punished by n
fine of not less than Sl.0oJ, nor mjrc than
s.. 900, and by Imprisonment In the pcnitcn-
tiary for a period Of not less than one year
nor more than five years.
EEc. ). Thee shall be assessed on all taxa.
bic polls In this State n tux OF 81 on each Poi!
! the proceeds of which tax shall be applied
solely to cducati Jnal purposes, Every male
citizen between the age 4 u and ~ years, eX-
cept those Incapable OF earning q support
from being maiHlcd, and except those now
be deemed taxable polls; and should any
pers,, fail or refuse to pay said pol! tax. he
Shall be deemed guilty Of II nisGeimcanor,
and, OH conviction thereof, before any Trial
Justice or Jther court having Jurisdiction CT
the same, shall be punished by Il fine or noI
less than 81, Or by Imprisonment in the cout-
ty Jail for u term 1ot exceeding thirty days,
SEC. 8. That all taxes assessed and payable
under this act shall be paid in the following
kind OF funds, and no other: Cold and silver
coin, United States currency and national
bank notes: Provided, That the receipts Is
sued Ey the agents appointed by the Governor
in the several counties, under and by virtue
of resolution adopted by the House Of Repre-
seatntivcs. on the 10th day Of December. AID
lS7i, shall be credited by the County Trcasu-
rers upon tho mounts due, and payable NY
| Tho holders thprt0f whenever tnG same may
be presented.
SEC. :, All taxes assessed herein shall DO
due ana payable In two equal install lnicntS,
rs follows: The first instal!mcnt shall be
due and payable from the first day of July to
the first day OF August, 1877: and the second
i%nstallment shall DC due and payable from
the first day of October " the thirty-tirSt day
of October, 1877 Providcd, That 1t Shall be-
and Is hereby, left to the option OF any person
either to pay The amount Of the first install
nient at the time first alb we mentioned, or to
pay the whole at the time Of the pay
rnent of the second installment thereof:
! Provided, further. That If any person or per-
sons shall fail or refuse TO pay his or her taxes
due under the first instnlllnent, he, she or
they shall be charged with interest thercupon
from the first day OF August, 1877, to the time
Of tho payment thereof, ut the rate OF one
| per ccntuln per month; and the several HOun-
ty TreaSurers shall collect the same In the
therefor to the several parties the same, ir
which the rea, estate paid on shall be Drlcfly
described, and the valueof the personal prop
| erty paid On shall be stated, together with
| the time such taxes are paid, and the amount
of the same: P1Uridcd, Nothing herein ccn-
tanned shall operate to prevent any tax payer
from paying the whole amount OF his tax at
| the time the first installmcnt Is payable.
SEC. 3. Tha: the County Trcasurcr. immc-
diately upon receipt of the tax duplicate for
the year from tho County Auditor, shall cause
n notice to be inserted once In two daily.
newspapers published at the county seat Of
his county. If two such papers be there pub.
lished If not, then in one such paper; and
If no daily paper he published at such county
seat, then in two weekly papers published ut
such county seat; but if two such weekly
papers be not published, then In one such pa
per; and If no paper be published In the
county, then such notice SHALL be given IN
such manner as the County Treasurer may
direct, stating the rate per ccntum or the levy
for state purposes, and the rate per ccntun ior
all other purposes, on the duplicate ni inc
present fiscal year; and If any special lc;vlcS
have been made on the property ofa SCHOOL
or other district, ret affecting an entire couli,
! ty. the total rate CT lcvics in such distrlct Shall
also be stated in such notice.
SEC o. When the taxes and assessments
charged againstany party CT properly on tne
duplicate for the present :lscal year snail NOT
be paid on or before the 3lst day or OCTOBER;
,n-L ..-l. 49, n,,, p.1n. nf Snpll tnNpSnn1