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1842 211 (1842)

handle is hein.ssl/sssc0176 and id is 1 raw text is: ments, or horse, he shall be liable to a penalty of fifty dollars ; the penalties A, D. 180. prescribed in this section shall be recovered by indictment. CLXII. All Acts and parts of Acts in relation to the militia of this State,Repealing sb- heretofore passed, shall be, and the same are hereby, repealed. tion. In the Senate tMuse, the seventeenth day of December, in the year of our Lord, one thousand eight hundred and forty-one, and in the sixty-sixth. year of the Sovereign- ty and Independence of the United States of America. ANGUS PATTERSON, President of the Senate. W. F. COLCOCK, Speaker of the House of Represetttatives. AN ACT To RAIsE SUPPLIES FOR THE YEAR COXMEXCING IN OTJBasR, oNE THOUSAND EIGHT HUNDRED AND FORTY-TWO. 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 Taxes onlands the sums, and in the manner hereinafter mentioned,shall be raised and pail in- aves, city lots to the Piblic Treasury of this State, for the use and service thereof, that is to say: Thirty cents ad valorem, on every hundred dollars of the value of all lands granted in this State, according to the existing classification heretofore established,; Fifty-live cents per head, on all slaves; Two dollars on each free negro, mulatto, and mustizoe, betwen the ages of fifteen and fifty years, except such as shall be clearly proved, to the satisfaction of the Collector, to be incapable, from maims or otherwise, of providing a livelihood ; Twenty. seven cents, ad valorem, on every hundred dollars of the value of all lots, lnds and buildings, within any city, town, village, or borough, including all lots, or portions of land on which buildings may be erected, in the immindiate vicinity ofany city, town, village, or borough, in this State ; Sixty cents per hundred dollars, on factorage, employments, faculties and professions, (whether in the profession of the law, the profits he derived from costs of suit, fees, or other sources of professional income,) and on the amount of commissions received by Vendue Masters and Commission Merchants, (Clergymen, Schoolmasters, Schoolmistresses and Mechanics excepted,) to be ascertained and rated by the Assessors and Collectors throughout the State, according to the best of their knowledge and information; to be paid in specie, paper medium, or the notes of the specie paying Banks of this State: each grantee or lessee of the Catawba Indian lands, shall hereafter pay a tax of one cent per acre, on all land lying within the Indian boundary, until otherwise directed by law. II. The Tax Collectors of this State are authorized and required to issue their executions against all such free negroes, mulattoes, and tnustizoes,,as 1 shall neglect or refuse to pay the tax imposed by this Act, dirceted to the Sher. Executions (4 iffs of this State, requiring them to sell, for a term not exceeding one year, beissued. the service of such free negroca, mulattoes, or mustizoes, to meet the payment of the tax imposed: Provided, That the Sheriff shall not sell the service of any such person, for a longer term than shall be necessary to pay the taxes due, and costs. 111. Every person entitled to any taxable property-or estate, in this State, wio resides without the limits of the United States, shall pay for the use ofa the State, a double tax on the same; but this clause shall not be construed to Absentees 10 double tdxed. OF SOUTH CAROLINA. 4I1

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