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![handle is hein.slavery/ssactssc0137 and id is 1 raw text is: OF TE
General Assembly of South-Carolina,
DECEMBER SES8ION, 1823.
CTAP. 1.-An ACT to raise supplies for the year one thousand eight
hundred and twenty-three.
[Sec. 1.] 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 a tax for the sums and in the manner hereinafter Tax to he
mentioned, shall be raised and paid into the public treasu- raised.
ry of this state for the use and services thereof: that is to
say, that thirty-seven and a half cents ad valorem, on ev- on lands,
ery hundred dollars, be paid in specie or the notes of the slaves, city
incorporated banks of this state, on all lands granted with- lotI, aCe
in this state: that seventy-five cents per head shall be lev-
icd upon all slaves of all ages and descriptions, and the
sum of two dollars per head upon all free negroes, mulat-
toes, and mustizoes, except such as shall be clearly proved
to the collector, to be incapable from maims or otherwise
of providing a livelihood, between the ages of fifteen and
fifty; and thirty-seven and a half cents, ad valorem, on
every hundred dollars of the value of all lots, lands
and buildings within any town, city, village or borough;
and seventy-five cents per hundred dollars on factorage,
employment, faculties and professions, and on the amount
of commissions received by vendue-masters and commis-
sion merchants, (clergymen, school-masters, school-mis-
tresses, and mechanics excepted,) to be ascertained and
l ated by the assessors and collectors throughout the state,
according to the best of their knowledge and information,
to be paid in specie, paper medium, or the notes of the
Banks of the State of South-Carolina.
Sec. 2. And be it enacted by th. authority aforesaid,
That any person entitled to any taxable property or estate, Absentees to
in this state, who resides without the limits of the United pay fourold.
States, shall pay, for the use of the state, a fourfold tax on
the same; but this clause shall not be construed to extend
to any person sent, or hereafter to be sent abroad, in the
employment of this state, or the United States, until one
year after the expiration of his commission.
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