HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.slavery/ssactssc0240 and id is 1 raw text is: ACTS
OF THE'
ENERA ASSEMBYQ SOUTH CAROLINA.
D*EClMBER SESSION, 1831.
CHAP. 1.-An ACT to raise supplies ibr the year one thousand eight
hundred and thirty-one.
Sec. Be it enacted by the Senate and House of Repre- b
sentativii That a tax for the sums, and in the manner herein-T to be rais.
atier mentioned, shall be raised and paid into the public Trea-ed.
sury of this State, tor the use and service thereof, that is to say;
thirty coits ad valorem, on every liun;lred dollars of the value on
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 of
all free negroes, mulattoes, and mustizoes, between the ages of
fifteen and fifty, excclpt such as shall be clearly proved to the sat-
isfaction of tho Collectors to be incapable, from maims, or other-
wise, of proyviding a livelihood; and thirty cents ad valorem, on On lands,
every hundred dollars of the value of all lots, lands, and buildings are
within any city, town, village, or borough ;, including all lots, and
portions of land, onl which buildings may be erected, in the im-
mediate vicinity of any city, town, village, or borough, which
muay have been made, or shall hereafter be made, with a view to
a city, town, village, or borough settlement, or shall ordinarily be
regarded as forming a part of any city, town, village, or borough
in this State; and sixty cents pet hundred dollars on factorage,
employment, faculties and professions, whether in the profession
ofthe law, the profits be datived Irom costs of suit, fees, or other
sources of professional income, and on the amount-of cotimissions
received by vendue masters and comniission merchants, (clergy-
men, school-nm sters, school-mistresses, and mecianics excepted)
to be ascertained and rated by the Assessors and Collectors
throughout-this State, according to the best of their knowledge
and intbrmation; to be paid in specie, paper medium, or the notes
of the specie paying Banks of thii State.
Sec. 2. Aid beP it further enacted, That the Tax Collectors
of this State, are authorised and required to issue their executions Executonsto
against all such free negroes, mulattoes, and mustizoes, as shall be issued.
]imglect or refuse to pay the tax imposed by this act, directed, to
the Sherifs of the said State, requiring-them to sell for a term not
exceeding one year, the service of said. free negroes, mulattoes,
,Misltizoes to meot the payment of ihe tax igiposed: Provided
that tshhriffslall not sell the services of aliy free negro, Imu-
latto-,or m nstizo, for a longer term than shall bei necessary to
.pay and discharge the taxes due.
Sec. 3. And le it further enacted, Thatany person entitled Absentees
to any taxable property or estate inthit State, who resides with dotible taxed.
iut th0 limits of the Ttnitl Stit s shill p y for ihe wos f the](ViewImageLocal?handle=hein.slavery/ssactssc0240&div=1&collection=&method=preview&ext=.png&size=3)