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An Act to raise supplies for the year commencing in October, one thousand eight hundred and fifty-three. 1853 219 (1853)

handle is hein.slavery/ssactssc0385 and id is 1 raw text is: OF SOUTH CAROLINA. A. D. 1868. AN ACT TO RAISE SUPPLIES FOR THE YEAR COMMENCING IN OOTOBER, ONE THOUSAND EIGHT HUNDRED AND FIFTY-THREE. No. 4126. 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 service thereof, that is to say : Fifty cents ad valorem on every hundred dollars of the Tax on lands. value of all the lands granted in this State, according to the existing classi- fication as heretofore established; one-half 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; two dollars on each free negro, mulatto or mestizo . Slaves and between the ages of fifteen and fifty years, except such as shall be clearly free negroes. proved, to the satisfaction of the collectors, to be incapable, from maims or otherwise, of procuring a livelihood; twenty-five cents ad valorem on every hundred dollars of the value of all lots, lands and buildings within any Lots and city, town, village or borough in this State; sixty cents per hundred dol- buildings. I lars on factorage, employments, faculties and professions, including the pro- Faculties & fession of dentistry, (whether, in the profession of the law, the profits be professions. derived from the costs of suit, fees or other sources of professional income,) excepting clergymen, school-masters, school-mistresses and mechanics, and on the amount of commissions received by vendue masters and commission merchants; thirty cents per hundred dollars on. the capital stock paid in on the first of October, one thousand eight hundred and fifty-three, of all banks which for their present charters have not paid a bonus to the Banks and State; thirty cents per hundred dollars on the capital stock of all incor- oinerporate. porated insurance companies; thirty cents per hundred dollars on the capital stock of all incorporated gas-light companies; fifteen cents per hundred dollars on all premiums taken is this State by the agencies of in- surance companies and undbrwriters without the limits of this State; Insurance companies. twenty cents upon every hundred dollars of the amount of sales of goods, wares and merchandise, embracing all the articles of trade for sale, barter Merchandise.. or exchange (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-four, either on his, her or their capital, or borrowed capi- 16 219

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