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An Act to raise supplies for the year commencing in October, one thousand eight hundred and fifty-four. 1854 309 (1854)

handle is hein.slavery/ssactssc0390 and id is 1 raw text is: OF SOUTH CAROLINA. A. D. 1854. AN ACT TO RAISE SUPPLIFS FOR THE YEAR COMMENCING IN OCTOBER, ' No. 4178. ONE THOUSAND EIGH1T HUNDRED AND FIFTY-FOUR. I. Be it enacted by the Senate and House of Represeutatives, now met and sitting in General Assembly, and by the authority of the same, That a Tax on lands. 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 overy hundred dollars of the value of all the lands granted in this State, ageording to the existing classification 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 inestizo be- Slaves and tween the ages of fifteen and fifty years, except such as shall be clearly free negroes. proved, to the satisfaction of the collector, to be incapable, from maims or otherwise, of procuring a livelihood; twenty cents ad valorein on every Lots and hundred dollars of the value of all lots, lands and buildings within any city, bundings. town, village or borough in this State; sixty cents per hundred dollars on Factorige. factorage, employments, faculties and professions, including the profession of dentistry, (whether, in the profession of the law, the profits be derived from the costs of suit, fees or other sources of professional income,) except- ing clergymen, school-masters, school-mistresses and mechanics, and on the connisdions. ,amount of conunissions received by vendue masters and commission mer- chants; thirty cents per hundred dollars on the capital stock paid in on the first of October, one thousand eight hundred and fifty-four, of all banks which for their present charters have not paid a bonus to the State; twenty cents per hundred dollars on the capital stock of all incorporated gas-light companies; one per cent. on all premiums taken in this State by incorpo- rated Insurance Companies, and by the agencies of insurance companies and underwriters without the limits of this State; ten cents upon every Merchandise. hundred dollars of the amount of sales of goods, wares and merchandise, em- bracing all the articles of trade for sale, barter 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-five, either on his, her, or their capital, or borrowed capital, or on account of any person or per- sons as agent, attorney, or consignee; twenty cents upon every hundred dol- lars of the amount of sales of goods, wares and merchandise whatever, which any transient person, not resident in this State, shall make in any house, ubcxhi- stall or public place; ten dollars per day for reproenting publicly, for gain bitions. 24 300

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