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An Act to amend the act of incorporation of the town of Abbeville, so as to give to the Town Council the power to impose taxes, and for other purposes. 1856 521 (1856)

handle is hein.slavery/ssactssc0408 and id is 1 raw text is: OF SOUTH CAROLINA. A.D. 1850. AN ACT TO AMEND TIE ACT OF INCORPORATION OF THE TOWN OF No. 4279. ABBEVILLE, SO AS TO GIVE TO TiE TOWN COUNCIL THE POWER TO IMPOSE TAXES, AND FOR OTHER PURPOSES. I. Be it enacted by the Sonate and House of Representatives, now met and sitting in General Assembly, and by the authority of the same, That Taxes to be the Town Council of the town of Abbevillo be, and they are hereby author- imposed. ized and empowered to impose an annual tax not to exceed the rates per centum or sums hereinafter specified, upon the following property, and after the following manner, for the use and service of said town, that is to say: Twenty cents on every hundred dollars of the cash value of all real estate ,lying within the corporate limits of said town (the real estate of churches, and school associations excepted,) which valuation shall be ascertained and fixed by the Town Council for the time being: Provided, that if the owner of any real estate shall consider himself aggrieved by such valuation, he shall have the right to appeal to a special jury of five freeholders, to be drawn by ballot from the list of persons who own real estate and are resident within said corporation, to whom the matter shall be submitted, and whose decision shall be final. Fifty cents on each negro between the ages of six- teen and fifty years; five dollars on each free negro between the ages of sixteen and sixty years, unless it shall be shown to the satisfaction of the Council that any such free negro, from maims or other causes, is unable to procure his or her livelihood; three dollars on every pleasure carringe in use, drawn by two or more horses; two dollars on every buggy, gig,sulkey, baroucho and other like vehicle, drawn by one horse; five dollars on every omnibus, hack or carriage, drawn by two or more horses, and used for hire; three dollars on every buggy, gig, sulkey, barouche and other like vehicle, drawn by one horse, and used for hire; five dollars on every four-horse wagon used for hire; three dollars on every two-horse wagon, dray, or cart, used for hire; ten cents on every hundred dollars of the sales of all mer- chandise between the first day of January in any one year and the first day of January in the next succeeding year; fifteen cents on every hundred dol- lars of professional income, including the income of lawyers, physicians and dentists; ten cents on every hundred dollars of income arising from any mechanical employment; five dollars on every daguerreotypist, ambrotypist or other person, practicing a like art or profession, who may open a car or room, within said corporation; fifty cents on each dog; five per centum on the value of all sales made at auction by transient persons; two per centum 521

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