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An Act to raise supplies for the year commencing in October, one thousand eight hundred and forty-one. 1841 143 (1841)

handle is hein.slavery/ssactssc0331 and id is 1 raw text is: OF SOUTH CAROLINA. AN ACT To RAsE SUPPLIES FOR THE YEAR COMITENCING IN OcTOBER, A. D. 184 ONE THOUSAND EICuT HUNDRED AND FORTY-ONE. No. 2830 I. Be it enacted, by the Senate and House of Reprcsentatives, now met Taxes onI and sitting in Generrl Assembly, and by the authority of the sume, That a lands, slave' tax for the sums, and in the manner hereinafter mentioned, shall bie raised city lots, &di and paid into the Public Treasury of this State, for the use and service t'rmreof: that is to say.; Thirty cents ad valorent, on every hundred dollars of the vtauo of all lands granted in this.State, according to the existing classi fication here. tofore established; sixty cents per head on all slaves; two dollars on each free negro, mulatto, and mustizoe, between the ages of fifteen and fifty years, except such as shall be clearly proved to the satisfaction of the Collector, to be incapable, from maims or otherwise, of providinga livelihood; thirty cents ad valorem, on every hundred dollars of the value of Ill lots, lands and build- ings within any city, town, village or borough, including all lots or portions of land on which buildings may be erected in the immediate vicinity of any city, town, village or borough in this Stato; sixty cents per hundred dollars on factorage, employments, facultics and professions, (whether in the profbs. sion of the- law, the profits be derived from costs of suit, fees or othgr sources of professional income,) and on the amount of commissions received .lr Von. due Masters, and Commission Merchants, (Clergymen, Schoolmasters, School. mistresses and Mechanics excepted,) to be ascertained and rated by the As. sessors 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 specie-paying Banks of this State. 11. The Tax Collectors of this State are authorized and required to issue thecutions to their executions against all such free negroos, mulattoes and mustizoes, as be issued. shall neglect or refuse to pay the tax imposed by this Act, directed to the She. riffs of this State, requiring them to sell for a term not exceeding one year, the service of such free negroes, mulattoes or mustizoos, to meet the payment of the tax imposed : Provided, That the Sheriff shall not sell the service of any such person for a longer term than shall be necessamy to pay the taxes due and costs. III. Every person entitled to any taxable property or estate in this State, Absenlteesdot who resides without the limits of the United States, shall pay for the use of ble taxed. the State, a double tax on the same; but this clause shall not be construed to extend to any person sent or hereaft6r to be sent abroad in the service of this State, or of the United States, until one year after the expiration of his commission. . IV. All persons representing publicly for gain and reward, any play, come. Tax on plays dy, tragedy, interlude or farce, or other employment of the stage, or any part and aBlIows. therein, or those who exhibit wax figures or shows of any kind whatsoever, shall pay a tax of ten dollars per day before making such exhibitions, which sum shall be paid into the hands oftheClerks ofthe Courts respectively, who shall be bound to pay the same into the Public Treasury annually; and in case of non-payment, the Clerk of the Court or any Magistrate, is hereby au., thorized and required to issue an execution for double the amount of said tax, directed to any Sheriff or Constable of the State, and against the body or goods of the person or persons liable to pay the said tax : Provided, That no. thing herein contained shall be construed to extend to any incorporated town or city. V. Sixty cents shall be levied upon every hundred dollars worth of goods, On stock in wares and merchandize, embracing all articles of trade for sale, barter or ex. trade. change, (the products of this State, and the unmanufactured products of any

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