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![handle is hein.slavery/ssactssc0233 and id is 1 raw text is: ACTS
oF ruH.
GENERAL ASSEMBLY OF SOUTH-CARO'LINA.
DECEMBER SESSION, 1830.
- 000--
011AP. 1.-An ACT to raise Supplies fur the year one thousand eight
hundred and thiity.
[ Sec. 1.] Be it enacted by the Senate and House of Repre-
sentatives, That a tax for tile sums and in the manner herein- 'Fx to b v-
after mentioned, shall be raised and paid into the public Trea-
sury of this State, for the use and service thereof, that is to
Say: thirty cents ad valorem, on every hundred dollars of the
value of all lands granted in this State; the sum of sixty cents
per head on all slaves of every description, and the sum of
two dollars on all free negroes, mulattoes and mustizoes, be-
tween the ages of fifteen and fifty, except such as shall be clear-
ly proved to the satisfaction of the collectors, to be incapable
from iainus or otherwise, of providing a livelihood; thirty cents on lands,
ad valorem on every hundred dollars of the value of all lots, se, city
lands and buildings within any city, town, village or borough,
including all lots and portions of land on which buildings may
be erected in the immediate vicinity of any city, town, villare
or borourh, which may have been made, or shall hereafter Be
made, with a view to a city, town, village or borough settlement,
or as shall ordinarily be regarded as forming a part of any city
town, village or borough, in this State; and sixty cents per
hundred dollars on factorage, employment, faculties and profes-
sions, whether in the profession of the law, the profits be der-
ved from costs of suit, fees or other sources of professional in-
come, and on the amount of commissions received by vendub
masters and commission merchants, (clergymen, schoolmasters,
schoolmistresses, and mechanics, excepted,) to be ascertained
and rated by the assessors and collectors throughout this State,
according to the best of their knowledge and information, to be
paid in specie, paper medium, or the notes of the specie paying
banks in this State.
Sec. 2. And be it further enacted, That the Tax Collectors of Tax Collec-
this State, are authorised and required to issue their executions torianustissue
against all such free negroes, mulattoes and inustizoes, as shall executoj.
neglect or refuse to pay the tax imposed by this act, directed to the
Sherifls of the said tate, requiring then to sell for a term not
exceeding one year, the service of said free negroes, mulattoes
or iustizoes, to meet the payment of the tax imposed: Provided,
That the Sheriff shall not sell the service of any free negro,
mulatto, or mustizoe, for a longer term than shall be necessary
to pay and discharge the taxes due.
sec. 3. And be itfierther enacted, Thatany person entitled to Abseutoes
any taxable property or estate, in this State, who resides with- double ta.xed.](ViewImageLocal?handle=hein.slavery/ssactssc0233&div=1&collection=&method=preview&ext=.png&size=3)