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An Act to raise supplies for the year commencing in October, one thousand eight hundred and sixty-one. 1861 1 (1861.12)

handle is hein.slavery/ssactssc0441 and id is 1 raw text is: STATUTES AT LARGE. A.8 AN ACT TO RAISE SUPPLIES FOR THE YEAR COM-MENCING IN OCTOBER, No. 4566. ONE THOUSAND EIGHT HUNDRED AND SiXTY-ONE. I. Be it enacted by the Senate and louse of Representatives, now met and sitting in General Assembly, and by the authority of the siae, 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 Land. dollars of the va'ue of all lands granted in this State, according to the existing classification as heretofore established; one hundred and twenty- slaves. six cents per head on all slaves: Provided, That all lands or slaves in this Exemption. State, now in possession or under the control of the enemy, and such other lands or slaves as may be taken by the enemy before the return of the said property to the Tax Collector, and also such other lands as shall have been abandoned by the owners in consequence of the action of the military authorities, shall be exempt from taxation under this Act; tlhree dollars on Free negroes, each free negro, mulatto or niestizo, 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 ctherwise, of procuring a liveli- hood, and except those who now are, or have at any time been, in the service of the army of this State or of the Confederate States, in the existing war; twenty-two cents, ad valorem, on every hundred dollars of the value of Lotm and build- all lots, lands and buildings within any city, town, village or borough in this State: Provided, That the tax on lands and buildings in the City of Charleston be assessed on the value of the lands only, where the buildings and improvemients on the land have been destroyed by the late conflagration And provided, further, That no tax shall be levied on lots, lands and build ings within any city, town, village or borough, in this State which have passed into the possession or under the control of the encmy, or which may pass into the possession or under the control of the enemy before returns

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