Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1877-06-14
THE TAXES FOR THIS YEAR.
Full Text of the Act to Raise Supplies.

!, 1876.
Be it enacted by the Senate and House of Rep
resentatives Of the State of South Carolina, now
met and sitting in General Assembly, and by the
authority Of the same:
SECTION l.; That tax Of seven mills upon eve
ry dollar of the value Of all taxable property OF
this State be, and the same Is hereby, levied for
the following purposes, to wit: 10 meet appropri'
ations first to defray the current expenses of the
government for the fiscal year ending October
3lst 1877; second tn pay the interest due the 1st
of January, 1877, and the LIST of July, 1877, upon
the consolidated bonds and certificates Of stock
which have been issued under the act to reduce
the volume of the public debt and provide for the
payment of the same, approved December END,
1873 which shall be found to be valid and bona de
by the commission to Investigate the same and be
approved by the General Assembly at the next
regular session thereof; and third, to pay such
other Indebtedness Of the State as may be report
ed to be valid by the said commission, and to
which it may be applied by the General Assem-
bly, at its next regular session. Should the pro-
ceeds of said tax be insufficient to meet all the
payments provided for in this act, the Governor
Is hereby authorized to borrow, on the credit of
the State, such sum, not exceeding one hundred
thousand dollars, as may be necessary to meet
such deficiencies.
upon every dollar Of the value of all taxable prop
erty in each of the several counties in this State
be, and the same is hereby, levied for county
purposes, for the fiscal year commencing Noyem-
ber l, 1876, except in the counties of Charleston
and Union, in which a tax not to exceed two mills
shall be levied, the rate to be fixed by the county
commissioners in and for each county, and by
them certified to the respective county auditors
the said several countless except as to the coun-
ty of Horny, in which the county commissioners
shall levy an additional tax Of two (2) mills to pay
the past Indebtedness for 1875 and 1876 and except
the county of Union, in which the county com
missioners shall levy an additional tax of one ~
mill for the payment of the past due Indebtedness
and except the county of Lancaster, in which the
county commissioners shall levy tax OF two
mills on the dollar to pay the past indebtedness
of said county, the proceeds of which levy shall
be paid pro rata, and also except the county OF
Aiken, in which the county commissioners shall
levy an additional tax Of one mill to pay the past
Indebtedness of said county for the years 1875 and
1876, and except the county of Marlboro, where
the county commissioners be, and they are here
by authorized and required to levy special tax
of one (1) mill, If 50 much be necessary, for the
purpose of repairing the Courthouse and Jail ex'
cept also the county of Beaufort where the coun
tv commissioners shall levy tax of one W mill
pursuant to the provisions of joint resolution
approved March "a, 1876 provided, that nothing
contained in this section shall be construed so as
to prevent the county commissioners Of Pickens
Sumter, Newberry, Marion, Williamsburg and
Richland, collecting special tax heretofore pro.
vided by law, to pay the past Indebtedness of said
countless nor the counties of Orangeburg or Gar
endon from collecting the special tax heretofore
nor the county commissioners OF Kershaw from
levying and collecting the special tax authorized
and directed to be levied and collected by an act
of the General Assembly, entitled "An act to au
thoriZe the erection Of certain bridge over the
Wateree River" approved February 18th, 1872
except that the county commissioners Of Spartan.
burg county be, and they are hereby authorized
and required to apply one.haf of one mill of the
regular levy of three mills to the payment o
bridge contracts for the fiscal year ending lst No
venlber, 1876 if 80 much be necessary; and they
are Furthermore authorized and empowered to
levy an additional tax, over and above the regu.
lar levy of three mills of one-half of one MILL tC
be applied to the past indebtedness of said county
and they are also authorized to apply any balance
that may be on hand at the close Of the present
fiscal year. ending lst November, 1877, to past IN.
debtedness, paying off such claims as were audit.
ed prior to LIST November, 1875; provided, nothing
shall be paid for probating accounts; and proyi'
ded that half mill of the tax thus levied for
the county of Orangeburg shall be devoted to the
payment of the past indebtedness OF said county
SEC. 3. That all the proceeds of the taxes lev.
led for and on account of the State, as specified
herein, sl,all be deposited and kept by the State
treasurer in such bank or banks in the cities Of
Columbia and Charleston as, in the judgment
and discretion of the financial board Of the State,
can afford sufficient protection to the interests OF
the State and the State treasurer shall publish in
one or more of the newspapers published in the
cities of Columbia and Charleston, a monthly
statement of all the moneys received by him and
the amount paid out, and to whom, and on &C.
count of what appropriation paid, as well as the
balance of moneys on hand.
SEC. 4. That the county auditors and county
treasurers of the several counties Of this State
are hereby required, under the direction and su'
pervsion of the mptroller-general, to make
the collection of the taxes levied under and pur-
suant to the provisions of this act in the manner
and at the time and under the conditions herein.
after to be provided and they are hereby forbid.
den to collect any other tax, except the taxes to
meet the interest and retire the bonds issued by
counties in aid Of railroads. whatsoever, for the
fiscal year, unless herein expressly authorized sc
to do; and any State or county officer who shall
fail to comply with or evade or attempt to evade
the provisions of this act shall be deemed guilty
of felony, and upon conviction thereof shall be
punished by fine Of not less than one thousand
(sl00O) dollars, nor more than hve Thousand
(S5OOO) dollars, and by imprisonment in the PEN
itentary for period of not less than one year,
nor more than five years. .
SEC. 5. There shall be assessed on all taxable
polls in this State tax of one dollar on each poll,
the proceeds of which tax shall be applied solely
to educational purposes. Every male citizen be-
tween the age Of twenty-one and sixty years, ex'
cept those incapable of earning support from
being MANNED, and except those now exempt oy
law, or from any other cause, shall be deemed
taxable polls and should any person # fail @ or re;
guilty Of misdemeanor, and on conviction
thereof, before any trial justice or other court
having jurisdiction Of the same, shall be punish
ed by a fine of not less than five dollars, or by
Imprisonment in the county Jail for term not
exceeding thirty days.
SEC. G, That all taxes assessed and payable un-
der this act shall be paid in the following kinds OF
funds, and no other: Gold and silver coin, Uni
ted States currency and National Bank notes :
Provided, That the receipts issued by the agents
appointed by the Governor in the several coun,
ties. under and by virtue of resolution adopted
by the House of Representatives on the 10th day
of December A. D. 1876, shall be credited by the
county treasurers upon the amounts due, ana
payable by the holders thereof whenever the
same may be presented.
SEC, 7. All taxes assessed herein shall be due
and PAYABLE in two equal instalments, as follows :
The first instalment shall be due and payable
from the first day of July to the first day Of Au-
gust, 1877; and the second instalment shall be
due and payable from the first day Of October to
the thirty. first day of October, 1877: Provided,
that it shall be- and is hereby, left to the optlon
of any person either to pay the amount OF the
first instalment at the time first above mention
ed or to nav the whole amount at the time of the
payment of the second instalment thereof: Pro-
vided, further, That if any, person or persons
shall fail or refuse to pay his or her taxes due
under the first instalment, he, she, or they, shall
be charged with interest thereupon from the hrst
day of August, 1877 to the time of the payment
thereof at the rate of one per centun. per month
and the several county treasurers shall collect
the same in the manner prescribed by law, and
inc the same, in which the real estate paid on
shall be briefly described, and the value Of the
personal property paid on shall be stated, togeth-
er with the time such taxes are paid, and the
amount of the same Provided, Nothing herein
contained shall operate to prevent any taxpayer
from paying the whole amount of his tax at the
time the first instalment is payable.
SEC 8. That the county treasurer, Immediately
upon receipt of the tax duplicate for the year
from the county auditor. shall cause notice to
be inserted once in two daily newspapers pub
such papers be there published; if not, then in
one such paper and, if no daily paper be pub
lished at such county seat, then in two weekly
papers published in such county, but, If two
such weekly papers be not published, then In one