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An Act to raise supplies for the year commencing in October, one thousand eight hundred and sixty-two. 1862-1863 89 (1862)

handle is hein.slavery/ssactssc0444 and id is 1 raw text is: Ol? SOUTFI CAROLINA. AN ACT TO RATSE* SUPPLIES FOR THE YEAR COMMENCING IN OCTOBER, A.D.1818 3. ONE THOUSAND EIGHIT LUNDRED AND SIXTY-TWO. No. 4011. Be it enacted by the Senate and House of Representatives, now met and sitting in General Assembly, and by the authority of the sant, 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 valorein on every hundred dollars of Lands. the value of all lands granted in this State, according to the existing classi- fication, as heretofore establishe4; one dollar and twenty-six cents per head Slaves. on all slaves: Provided, That all lands or slaves in this State, now in posses- Exomption. sion 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 tihe T Collector, and also such other lands as shall have ben abandoned by the owners in consequence of the action of the Military authorities, shall be exempt from taxation under this Act; three dollars on each free negro, Free negro. mulatto or iestizo, betwoon the ages of fifteen and fifty years, except such as shall clearly be proved to the satisfaction-of the Collector to be incapable, frotih wounds or otherwise, of procuring a livelihood, and except those .vho 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 Rcd estate. valorem, onovery hundred dollars of the value of all lots, lands and build- ings within any city, town, village or borough in this State: Provided, That Exception in 0 0 Charleston, the tax on lands and buildings in the city of Charleston be assessed on the value of the lands only, where the buildings and improvements on the land have been destroyed by the late conflagration. And provided, further, That Exemption. no tax shall be levied on lots, lands, and buildings within any city, town, village or borough in this State which have passed into the possession or under the control of the enemy, or which may pass into the possession or under the control of the enemy before returns are made to the Tax Col- lectors; one hundred cents per hundred dollars on factorage, employments, Factorage, em faculties and professions, including the profession of dentistry, and inclu- ploymnts, b. ding herein Clerks of Courts of Common Pleas and General Sdssions, Sheriffs, Masters and Commissioners in Equity, Registers in Equity, Regis- ters of Mesne Conveyance, Ordinaries and Coroners, whether in the pro- fession or employment of law or equity, the profits to be derived from the costs of suit, fees, or other sources of professional income, except clergy- men, school-mairs, school-mistresses and mechanics; one hundred cents commissions. on every hundred dollars on the amount of commissions received by vendue masters and commission merchants; forty cents per hundred dollars on the Bank stock. capital. stock paid in on the first of October, -one thousand eight hundred and sixty-two, of all banks which for their present charters have not paid 12

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