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An Act to raise supplies for the year commencing in October, one thousand eight hundred and fifty-nine. 1859 745 (1859)

handle is hein.slavery/ssactssc0425 and id is 1 raw text is: OF SOUTH CAROLINA. A. I). 1850. AN ACT TO RAISE SUPPLIES FOR THE YEAR COMMENCING IN OCTOMR, A ONE THOUSAND EIGHT H1UNDRED AND FIFTY-NINE. No. 4435. I. Be it emiacted by the Senate and House of Itopresentatives, now met and sitting in General Assenibly, 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: eighty-one cents, ad valoren, on every hundred dol- Tax on lands. lars of the value of all the lands granted in this State, according to the existing classification as heretofore established; ninety-five cents per head on all slaves; two dollars and seventy-five cents on each free negro, mulatto Slave, and fre or mestizo, between the ages of fifteen and fifty years, except such as shall ne'ro.* be clearly proved to the satisfaction of the Collector to be incapable, from maims or otherwise, of procuring a livelihood; seventeen cents, (d val ren, on every hundred dollars of the value of all lots, lands and buildings, within Lotsandbuild- any city, town, village, or borough, in this State; sixty-eight cents per hundred dollars on factorage, employments, faculties and professions, includ- Factorage and professions, ing the profession of dentistry, (whether in the profession of law, the profits be derived from the costs of suit, fees, or other sources of professional income,) excepting elergymien,sclioolmastors,schoohiistresses and miehanics; sixty-eight cents on every hundred dollars on the amount of connissions conuinissions. received by vendue masters and conminssion mirchants; thirty-five cents per hundred dollars on the capital stock paid in, on the first of October, one thousand eight hundred and fifty-nine, of all banks which for their present charters have not paid a bonis to the State; thirty-five cents per hundred dollars on the capital stock of any bank of issue, not incorporated by this BankCaplital. State, paid in on the first day of October, one thousand eight hundred and fifty-nine, doing business by agents within the limits of this State; twenty- seven cents per hundred dollars on the capital stock of all incorporated Gas- ( U and Light Companies; one and thirty-five one hundredths per centui on all Ins. Coupanles. premiums taken in this State by incorporated insurance companies, and by the agencies of insurance companies, and underwriters, without the limits of this State; eighteen cents on every hundred dollars of the amount of sales of goods, wares and merchandise, embracing all articles of trade for sale, barter sterchandizo. or exchange, (the products of this State, and the unmanufactured products of any of the United States or Territories thereof excepted,) which any per- son 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 sixty, either on his, her or their capital, or borrowed capital, or on account of any person or persons, as agent, attorney, or consignee; seventy- five cents upon every hundred dollars of the amount of sale of goods, wares and merchandize whatever, 'vhich any transient person, not resident in this 70 745

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