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An Act for raising Supplies for the year one thousand seven hundred and ninety-six. 1796 61 (1796)

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DECEMBER SESSION, -1796.
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HEREAS, we the reprefentatives of the free and independent
fate of South-Carolina, in general affembly met, have thought Preamble.
it expedient and neceffary, that a tax, for the fums and in the manner
herein mentioned, thould be affeffed, raifed, and paid into the public trea-
fury of this Rate, for the ufe and fervice thereof.
Be it therefore enaded by the honorable the fenate and the houfe of re-
prefentativer, now met andfitting in general affembly, and by the autho-
rity of the fame, That the half of one dollar per centum ad valorem, on
every hindred dollars, to be paid in fpecie or paper medium, fhall be, and
is hereby impofedon all lands granted within the fRate, and in the man- onlada-
ner, and under the feveral regulations herein after expreffed and fet forth, lorem.
that isto fay:
No. i. All tide fivanp, not generally affe&ed by the falts or frefhes, of
the fif qiiality, Ihall be rated at twenty-fix dollars per acre: of the fe-
cond quality, at feventeen dollars per acre:' of the. third quality, at
eiglit dollars and one.half dollar per acre:' all pine barren land, adjoining
fuch fwamps, or contiguous thereto, with refpedt to the benefit of water
carriage, at two dollars per acre: all prime inland fwamp, cultivated and
uncultivated, at an average of thirteen dollars per acre: fecond quality,
at eight dollars and a half per acre: third quality, at four dollars per acre:
pine barren land adjoining or contiguous thereto, at one dollar per acre:
falt marfh, or inland fwamp, clearly proved to the affeffors, to be incapable
of immediate cultivation, at one dollar per acre.
No. 2. High river fwiamps, or low grounds, cultivated and unculti-
vated, including fuch as are, commonly called fecond low gr6unds, lying
above the flowing of the tides, and as high up the country as Snow hill,'
on Savannah river, the fork of Broad and Saluda rivers, on the Congaree,
Graves's ford, on the Wateree, and the boundary line on Pedee-The
firft quality, at thirteen dollars per acre: the fecond quality, at eight
dollars and a half per acre: the third quality, at four dollars per acre;
except fuch as lie fo low, as to be clearly proved to the affeffors, to be
incapable of immediate cultivation, which (hall be affeffed at one dollar
per acre.
No. 3. Allhigh river fwamp, or low grounds, lying above Snowhill,
the fork of Broad and Saluda rivers, Graves's ford, and the old Indian
boundary line, three dollars per acre.
R No.

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