About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

An Act to raise supplies for the year one thousand eight hundred and thirty-seven. 1837 3 (1837)

handle is hein.slavery/ssactssc0294 and id is 1 raw text is: OP THE GENERAL ASSEMBLY OF SOUTH OAROLINA, Passed in December, 1837. CHAPTER I. An ACT TO RAISE SUPPLIES FOR THE YEAR ONE THOUSAND EIHT DEc. 1837. HUNDRED AND TuIRTY-SEVEN. Tax to be rair SECTION 1. Be it enacted by the Senate and House of Repre- ed. sentatives, 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 mentioned, shall be raised and paid into the Public Treasury 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 stim of Two dollars on all free negroes, mulattoes and mustizoes, between the ages of fifteen and fifty, except such as shall be clearly proved to the satisfaction of the Collectors, to be incapable, from maims, or otherwise, of providing a livelihood; Thirty cents ad valorem on every hundred dollars, of the value of all lots, lands, and build. Onlands,slaves ings, within any city, town, village, or borough, including all lots, city lots, &e. or portions of land, on which buildings may be erected, in the im- mediate vicinity of any city, town, village, or borough, in this State; and Sixty cents per hundred dollars, on factorage, employment, fa- culties and professions, (whether in the profession of the law, the profits be derived from costs of suit, fees, or other services of pro- fessional income,) and on the amount of commissions received by vendue masters and commission merchants, (clergymen, school- masters, school-mistresses, and mechanics excepted,) to be ascer- tained 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 bills of the banks of this State; and if any Bank of this State shall in the opinion of the Comptroller General become unsafe, so that its bills ought iot to bo received at the Treasuary, it shall be his duty to order their recep- tion to be discontinued by the tax collectors. SEC. 2. The tax collectors of this State are authorized and re- Executionsto quired to issue their executions against all such free negroes, mulat- be issued. toes, and mustizoes, as shall neglect or refuse to pay the tax im- posed by this act, directed to the Sheriffs of said State, requiring them tsell, for a term not exceeding one year, the service of said free negroes, mulattoes, and mustizoes, to meet the payment of the tax imposed: Provided, That the Sheriff shall not sell the service of any free negro, mulatto, or mustizo, for a longer term than shall be necessary to pay the taxes due.

What Is HeinOnline?

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.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most