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An Act to raise supplies for the year one thousand eight hundred and thirty-eight. 1838 3 (1838.11)

handle is hein.slavery/ssactssc0304 and id is 1 raw text is: Or THE GEN'ERAL ASSEMBLY OF SOIUTR CAROIN A Passed in December, 1838. CHAPTER 1. AN ACT TO RAISE. SPPrLIES FOR THE YEAR ONE THOUSAND EIGHT Dec. 1838. HUNDRED ANTD THIRTY-EIGHT. SECTION 1. Be it enacted by the Senate and House of Repre- 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; sixty cents per head on all slaves; two dollars on each free negro, mulattoo, and mustizoe, between the ages of fifteen and fifty years, except such as shall be clearly proved, to the satisfaction of the Collectors, to be incapa. le, from maims or otherwise, of providing a livelihood ; Thirty cents ad valorem on every hundred dollars of the value of all lots, lands and buildings, within any city, town, village, or borough, On Ifllaves including all lots or portions of land, on which buildings may be titY lsi &C. erected, in the inmediato vicinity of any city, town, village, or borough in this State ; Sixty cents per hundred dollars on factor. age, employment, faculties, and professions, (whether, in the pro- fOssion of the law, the profits be derived from costs of suit, fees, or other sources of professional income,) and on the amount of commissions received by vendue masters and commission mer- chants, (clergymen, schoolhmasters, school-mistresses, and me- chanics excepted,) to be ascertained and rated by the assessors and collectors throughout. this State, according to the best of their lulowledgo and information, to be paid in specie, paper medium, or the notes of theispeciespaying banks of this State. Se. 2. The tax collectors of this State are authorized and re- Executions to quired to issuo: their executions against all such free negrocs, mu. be issued lattoes, and mustizoes, as shall neglect or refuse to pty the tax imposbdby this Atct, directed to the Sheriffs of said State, requir-

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