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An Act to fix the value of Lands in this State for Taxation, and for other purposes therein mentioned. 1815 3 (1815)

handle is hein.slavery/ssactssc0089 and id is 1 raw text is: ACTS
OF TIE
CENERAL ASSEMBLY OF SOUTH-CAROLINA,
DECEMBER SESSION, 1815.
.dn ACT to fix the vahie of Lands in this State
for Taxation, and for other purposes therein
mentiOned.
BE it enacted by the honorable the Senate
and House of Representatives, now met and
sitting in general assembly, and by the authority
of the same, That all the lands within this state st t
shall be and they are hereby distributed and divi- classd.
ded among the following classes:
Class No. One, Shall contain all the tide swamp
of the first quality, not generally affected by salts
.or freshes, which shall be rated at twenty-six dol.
lars per acre; all tide swamp of the second quali-
ty, not generally affected by salts or fieshes, which
shall be rated at seventeen dollars per acre ; all
tide swamp of the third quality, not generally af-
fected by salts or freshes, which shall be rated at
eight dollars and fifly cents per acre; all pine bar.
ren lands, adjoining such swamps, or contiguous
thereto, with respect to the benefit of water carri-
age, which shall be rated at two dollars per acre;
all prime inland swamp, cultivated and uncultivat-
ed, which shall be rated at an average of thirteen
dollars per acre ; all inland swanp of the second
quality, which shall be rated at eight dollars and
fifty cents per acre ; all inland swamp of the third
quality, which shall be rated at four dollars per
acre; all pine barren lands adjoining or contiguous
thereto, which shall be rated at one dollar per acrc.
and all salt marsh, or inland swamp, clearly proved
to the collectors to be incapable of immediate cul-
tivation, which s:all be rated at one (ollar pe'
acre.

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