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An Act to raise supplies for the year commencing in October, one thousand eight hundred and fifty-two. 1852 139 (1852)

handle is hein.slavery/ssactssc0381 and id is 1 raw text is: OF SOUTH CAROLINA. A.1D. 1852, AN ACT TO RAISE SUPPLIES FOIL THE YEAR COMMENCING IN OCTOBER, ONE No. 4074. THOUSAND EIGHT HUNDRED AND FlFTY-TWO. I. Be it enacted by the Senate and House of Representatives, 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 ser- vice thereof, that is to say: Forty cents ad valorem on every hundred dol- lars of the value of all the lands granted in this State, according to existing Tax on lands. classification heretofore established ;.one-half per cent per acre on all lands lying within the Catawba Indian boundary, to be paid by each grantee or lessee of said Indian lands, until otherwise directed by law; sixty cents per head on all slaves; 'wo dollars on each free negro, mulatto and mus- Slaves and 0 free Negroes. tizoe, between the ages of fifteen and fifty years, except such as shall be clearly proved, to the satisfaction of the Collectors, to be incapable, from maims or otherwise, of procuring a livelihood ; twenty-five cents ad valo. rem on every hundred dollars of the value of all lots, lands and buildings Lots and within any city, town, village or borough in this State; sixty cents per Buildings. hundred dollars on factorage, employments, faculties and professions, Fatctories & (whether in the profession of the law, the profits be derived from costs ofrrofessions. suit, fees or other sources of professional income,) and on the amount of commissions received by vendue masters and commission merchants, (cler- gymen, school-inastirs, school-mistresses, and mechanics excepted); ten cents upon every hundred dollars of the amount of sales'of goods, wares and merchandize, embracing all the articles of trade, for sale, barter or Merchandise. exchange, deducting therefrom the stock in trade on the first day of Janu- ary, 1852, (the products of this State and the unmanufactured products of any of the United States or territories thereof excepted,) which any person shall have made from the first day of January of the present year to the first day of January in the year of our Lord one thousand eight hundred and fifty-three, either on his, her or their capital, or borrowed capital, or on account of any person or persons as agent, attorney or consignee; ten cents upon every hundred dollars of the amount of sales of goods, wares and rerchandize whatever, which any transient person, not resihent in this State, shall make in any house, stall or public place; ten dollars per day for representing publicly, for gain and reward, any play, comedy, tragedy, Publij exhi- interlude ur farce, or other employment of the stage or any part therein,bitions. or for exhibiting wax figures or other shows of any kind whatsoever, to be paid into the hands of the Clerks of the Courts respectively, who shall be bound to pay the same into the public Treasury, except in cases where the same is now required by law to be paid to corporations or otherwise. 11 139

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