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An Act to raise supplies for the year commencing in October, one thousand eight hundred and sixty. 1860-1861 837 (1860)

handle is hein.slavery/ssactssc0434 and id is 1 raw text is: OF SOUTH CAROLINA. AN ACT TO RAISE SUPPLIES FOR THE YEAR COMMENCING IN OCTOnER, A. D. 1861. ONE'THOUSAND EIGHT HUNDRED AND SIXTY. No. 4496. 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 Treasury of this State, for the use and service thereof, that is to say: one dollar and thirty cents, ad valorem, on every hundred Tax on lands. dollars of the value of all lands granteA in this State, according to the existing classification as heretofore established one hundred and twenty- slaves are free six cents per head on all slaves; three dollars on each free negro, mulatto negroes. or mestizo, between the ages of fifteen and fifty years, except such as shall clearly be proved to the satisfaction of the Collector to be incapable, from maims or otherwise, of procuring a livelihood; twenty-two cents, ad valorem, Lots and build- on every hundred dollars of the value of all lots, lands and buildings, with- ngs. in any city, town, village or borough in this State; one hundred cents per Factorage, pro- 0 b .fossions, and hundred dollars on factorage, employments, faculties and professions, in- oiees. cluding the profession of dentistry, and including herein Clerks of Courts of Common Pleas and General Sessions, Sheriffs, Masters and Commis- sioners in Equity, Registers in Equity, Registers of Mesne Conveyance, Ordinaries and Coroners, whether in the profession or employment of Law or Equity the profits be derived from the costs of suit, fees, or other sources of professional income, excepting clergymen, schoolmasters, schoolm istresses and mechanics; one hundred cents on every hundred dollars on the amount Commissions. of commissions received by vendue masters and commission merchants; forty cents per hundred dollars on the capital stock paid in on the first of Bank capital, October, one thousand eight hundred and sixty, of all banks which, for bonis no paid. their present charters, hve not paid a bonus to the State; eighty cents per on foreign in- hundred dollars on the capital stock of any bank of issue, not incorporated ba s. by this State, paid in on the first day of October, one thousand eight hun. dred and sixty, doing business by agents within the limits of this State; forty cents per hundred dollars on the capital stock of all incorporated gas- Gas-Light Com- light companies; one and a-half per centum on all premiums taken in on iensurance this State by incorporated, insurance companies, and by the agencies of premiums. insurance companies, and underwriters, without the limits of the State; twenty-two cents on every hundred dollars of the amount of sales of goods, Merehandise. wares and merchandize, embracing all articles of trade for sale, barter, or exchange, (the products of this State, and the unmanufactured products of any of the slaveholding States of the late United States, excepted,) which any person shall have made from the first day of January in the year of our Lord one thousand eight hundred and sixty, to the first day of January in the year of our Lord one thousand eight hundred and sixty-one, either 82 1837

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