Year: 1862

States, and for the collection of the


same from tie tar payers IN Mis State.


]. BE IL enacted by the Senate and
House OF Representatives., now met and
sitting in General Assembly, and by the
authority Of the same, That when the
Chief Collector Of the Confederate States
for South Caroliua shall have completed
the assessments and tax returns in this
State, and the sum total Of the said War
Tax payable by the people Of the State
shall be made known, it shall be the du.
ty Of the Treasurer Of the Lower Dvis-
ion and the President Of the Bank of tn g
State Of South Carolina. to deduct from
the sum total Of the Tax as aforesaid ten
per centum, as provided by the Act of
| Congress of the Confederate States, and
to pay the amount OF the residue thus
ascertained into the Treasury Of the Con.
federa,e States in such manner as the
Secretary Of the Treasury Of the Confed.
craze States may direct, on or immedi
a:ey before the first day OF April, one
thousand eight hundred and sixty.two,
as fixed by the act Of Congress aforesaid,
or such other. day as may be appointed
by authority uf the Confederate States.


II. That to provide the funds to pay
the tax as aforesaid, the Treasurer Of the
Lower Division aud the President Of the
Bank OF the State uf South Carolina are
hereby authorized and directed to borrow
an amount Of money equal to the net
sum Of said tax, and to pledge the faith
and funds Of the State OF South Caroli'
na for the payment Of the said loan and
the interest to accrue thereon 4; aud joint.
y To sign, on behalf Of the State, The
contracts made for the said loan.


III. That it shall be the duty Of tie
Treasurer o: the Lower Division and the
President Of the Bank Of the State, on
making payment Of the tax as aforesaid,
To procure from the Chief Collector Of the
| Confederate States. the books containing
! the tax returns for the said War Tax, OF
AL the tax districts in South Carolina,
aud 10 distribute and deliver the same TO
the seVerSl Tax Collectors OF this State.


". That each Tax Collector shall ex
rcute his bond, with three good sure,ies,
to be approved and deposited as bonds Of
Tax Collectors are now required by law,
in sum equal to the amount Of the gen.
eral tax for his collection district for the
year one thousand eight hundred and
sixty one, which said bonds shall be exc
cuted and deposited with the proper Off
Ger on or before the first day Of Apr
next Aud in case any Tax Collector
shall fail TO execute his bond, 10 manner
aforesaid, by the time aforesaid, the Gov
ernor is hereby authorized and required
To appoint Collector in the place Of the
Tax Collector so making default anC
the person so appointed shall execute hi,
bond, in three times the amount Of th,
general tax Of his Collection District fol
the year last preceding his appointment,
With three good sureties. to be approved
and lodged in the proper office, as nov
required by law Of Tax Collectors, within
two weeks after the date Of his appoint
menl, and before he enters upon the du
ties Of his Office.


V. That it shall be the duty Of Oh,
Tax Collector to open their books TO 70
ceive payment OF the said War Tax, on
a day not later than the fifteenth day o
June, one thousand eight hundred ant
sixty two, and 10 keep them open unit
the last day Of July following, inclusive
and to give notice Of the same, in th,
taxes OF the State. And all taxpayer
who shall make payment on or before ia,
said last day Of July, shall be entitled t,
deduction Of five per centun from th,
amount Of their tax and the Tax Col
Isc,ofs are hereby authorized and requir
e! to make the said abatement.


vi. That it shall he the duty Of ID,
Tax Collector to reopen their books on
the fifteenth day Of October, one thou
sand eight hundred spd sixty two aut
keep them open until the fifteenth day
of November following, giving the san,
public notice as before, to receive the tax
es of such persons as may not have pait
on or before the last day Of July afore
said : Provided, That no abatement sh nj
be made Of the full sum assessed OF tb.
taxes to be paid, during the second open
ing Of the books, as herein provided.


VII. That the Tax to be levied and
collected, as Aforesaid, shall be the ,ams