Year: 1865

do, and to assess upon him tax in kind q
six per cent. thereon; and the Chairman o.


the Board shall issue an execution to the
! Sheriff Of the district, requiring him to levy


and collect the articles in kind for which


the delinquent is liable, if to be found ant


if not, then to levy and to collect Of hi


goods and ctattles three times the. amount


Of the market value Of such. tax in kind


said market value to be estimated by the
Board, whose decision shall be final: Pro


vided, That when it shall appear that il
good faith the article manufactured ha'
been disposed of before the ratification O
this Act, and cannot be supplied in kind
by the party, then the Board, if in it
Judgment it seem just, is hereby authorized
to allow commatation and the rate of com


mutation thus allowed shall be fixed BY The


Board at their estimate Of the market rate


Of the article on the first Of March, one


thousand eight hundred and sixty five, and
the decision of the Board as to the marke!


value shall be final. 90 :, 80 ~ -


SEC. 6. That the sum Of four hundred


and fifty thousand dollars, be and the same


is hereby appropriated for the purposes q


this Act, which amount shall be raised ex'


clusively from subjects of taxation not en-


braced in this Act; that is to say, it is moi


to be raised from lands, negroes, aud capi.


tai invested in manufacturing establish


ments engaged in manufacturing the ar


ticles enumerated in the first section Of this


Act. The amount of money thus appropri,
ated shall be paid to the order Of the State


Auditor, and shall be disposed Of by him as
hereinafter provided. 70 o.. H.. = g ..


SEC. 7. That the said money, together


with the tax in kind levied under the first
section of this Act, shall be and is hereby
appropriated to the relief and support Of The
INDECENT families Of. soldiers, sailors, and
marines of the State, who have been, are
now, or hereaftermay be, nethe military OF
naval service of the State of South Carroll.
ma or of the Confederate States of America
and shall be distributed to the Boards Of
Relief of the several election districts in
proportion to the number of individuals in
their respectful districts, on the first of Feb:
ruary next, who may be entitled to receive
aid or support according to the provisions
of this Act And it is hereby provided
that the persons thus to receive support shall
be the wives or widows of said soldiers, sail
ors, and marines, their children under twelve
years of age (the Board to assist older chill
dren only in extreme cases) and such other
persons not actually in military service as,
in the judgment of the respective Boards,
were or are dependent on the labor of the
soldier, sailor or marine, and are incapable
of,-self support-the case ,of. each claimant
to be decided not by single Commissioner,
but by the Board itself. The amount of
rice, corn and wheat to be furnished to each
individual entitled to relief shall not, in the
aggregate, exceed ten bushels per annum,
to be furnished in such proportions as the
respective Commissionersmay find most ex-
pedient; and in order to attain as nearly as
practicable to equality, each Board of Com
missioners shall prepare and forward spe-
cial return to the State Auditor, on or be-
fore the first day of March next, setting
forth the names and number of persons with
in their respective districts or parishes to be
provided for, and what amount of produce
of each kind the ~ have received or are en-
titled to; and it shall be the duty of the
Auditor, on receipt of said returns, to make
a tabular statement showing the number to
be provided for in each district, the amount
received by each Board; and the distribu.
tive share to which the total quantity of
grain and other supplies will entitle each
individual to be provided for as aforesaid !;
and the Auditor is hereby authorized to is.
sue acquisitions upon those Boards having
an excess over the average supply, and in
favor of those Boards whose supply is def
cient. And the Auditor is hereby authori-
zed and directed to have the excess trans.
ported to the respective districts, and to OBJ
tain such assistance in said transportation
as may be necessary-the expense of such
transportation to be paid out of the commu:
tatiou fund and the moneys appropriated
under this Act and the Auditor is hereby
authorized to retain, in any division of the
said funds, an amount sufficient to defray
said costs, and only to make final diyis-
ion of the whole amount after such trans
portation has been effected Provided, neo-
ertheless, That no excess shall be drawn
from any district which shall not leave the
amount of FIVE bushels of grain for the
whole year for each individual thus assisted ::
And provided, further, That WREN the a.
mount of FIVE bushels of grain for each in.
dividual assisted is neither furnished to the
Board from the election district itself, nor
from the excess drawn from other districts,
the Board Of such election districts is au-
'thorized to purchase such an amount of
grainAs shall make up the deficiency, SO
as to give to the Board five bushels for each
person under its charge; and the amount
thus expended in such purchase shall, upon
the order of the Chairman of the Board up
on the State Auditor, be refunded from the
money appropriated under this Act, and
from the funds which may be received for
Communication: Prouided, nevertheless, That
it is hereby epjoined upon the respective
Boards that such DEFICIENCIES be supplied at


the, cheapest rates possible; ahd for this
purpose they are hereby authorized, if it
shnli nnr,nar hnst tn make snch nnrnhasaa