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A. D. 1839.

and shows.

IV. All persons representing publicly, for gain or reward, any play, comedy, tragedy, interlude or farce, or other employment of the Stage, or Tax on plays any part therein, or those who exhibit wax figures or shows of any kind whatsoever, shall pay a tax of ten dollars per day before making such exhibitions, which sum shall be paid into the hands of the Clerks of the Courts, respectively, who shall be bound to pay the same into the Public Treasury annually, and in case of non-payment, the Clerk of the Court, or any Justice of the Peace or Quorum, is hereby authorized and required to issue an execution for double the amount of said tax, directed to any Sheriff or Constable of the State, and against the body or goods of the person or persons liable to pay the said tax: Provided, That nothing herein contained shall be construed to extend to any incorporated town or city.

On stock in trade.

Oath on returns.

Defaulting

pay 5 per cent.

month.

V. Sixty cents shall be levied upon every hundred dollars worth of goods, 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 United States or Territories thereof, excepted,) which any person shall use or employ as articles of trade or sale, barter or exchange, or have in his, her or their possession on the first day of January, in the year of our Lord one thousand eight hundred and forty, either on his, her or their own account, or purchased by his, her or their own capital or borrowed capital, or on account of any person or persons as agent, attorney or consignee, to be assessed by the assessors and collectors throughout this State, according to the best of their knowledge and information: And every person making return of such goods, wares and merchandize to the Tax Collectors, shall take the following oath or affirmation, to wit: "I, A. B., do solemnly swear (or affirm,) that the return which I now make, is to the best of my knowledge and belief, a just and true return of the amount and value of all goods, wares and merchandize (the products of this State, and the unmanufactured products of any of the United States and Territories thereof, excepted,) which I held in my possession on the first day of January, one thousand eight hundred and forty, for sale, barter or exchange, either on my own account, or upon borrowed capital, or on account of others, as agent, attorney or consignee: So help me God."

VI. If any Tax Collector shall refuse or neglect to make his return Collectors to and pay the taxes within the time specified by law, which had been interest per received by him, it shall be the duty of the Treasurer within whose Division such default has been made, in addition to the coercive power which he now possesses, to charge the said Collector with interest, at the rate of five per cent. per month, from the time he ought to have made such return and paid the taxes, to the time of settlement.

Treasurer to issue executions against

Sheriffs and
Coroners.

VII. It shall be the duty of any Sheriff or Coroner in whose hands the tax executions shall be placed by the Tax Collectors respectively, to defaulting collect and pay over the amount for which such executions shall issue, to the Treasurer within whose Division he may reside, within six months from the time he shall receive the same; and in default thereof, it shall be the duty of the Treasurer to issue execution against such Sheriff or Coroner for the whole amount expressed in such execution, with interest thereon, at the rate of five per cent. per month, from the time he should have paid the same: Provided, That Sheriffs and Coroners be allowed credit for nulla bona executions, as heretofore.

VIII. It shall be the duty of every taxable inhabitant of this State, who has

A. D. 1839.

Information

since the first day of October, in the year of our Lord one thousand eight hundred and thirty-eight, and prior to the first day of October last, sold or transferred the possession of any real or personal property, liable to tax (except stock in trade) to give information at the time of making his next to be given of return, of such sale or transfer, and the name of the person to whom sold or sale of taxable transferred, to the Tax Collector of the District in which he may reside, to property. the end that the Tax Collector may be better enabled to collect the dues thereon.

the transfer or

of lottery tick

IX. No person shall open or keep any office for the sale of lottery Tax on sale tickets, in any other lottery than such as may be authorized by the laws of ets. this State, unless such person shall have paid to the Tax Collector of the Parish or District, a tax of two thousand dollars for such privilege; and if any person shall open or keep any office for the sale of lottery tickets or shall sell or offer for sale any lottery tickets without having paid said tax, such person, on conviction thereof, by indictment, shall forfeit and pay to the State ten thousand dollars; and it shall be the duty of the said Tax Collector of the District or Parish in which such office shall be kept, or in which such lottery tickets shall be sold or offered for sale, to prosecute all persons who shall offend against the provisions of this Act.

X. The Treasurer of each Division is hereby authorized and required Salaries, how to pay, quarterly, at the end of each quarter, all appropriations made to be paid. for and on account of any officer of this State, except officers of each branch of the Legislature, who shall be paid by the Treasurer of the Upper Division, at the end of the session of the Legislature, and except the pay bills of the members of each branch of the Legislature, and Solicitors in attendance, which shall be paid on presentment at either of the Treasuries, and except the officers of the South Carolina College, who shall be paid as heretofore, under their contract with the Board of Trustees, quarterly in advance; and it shall be the duty of either of the Treasurers of each Division, whenever payments shall be made, to take a duplicate receipt, and forward the same to the Comptroller General with his monthly report.

sient

taxed.

persons

XI. If any transient person, not resident in this State, shall at any Goods of trantime, sell or expose for sale, any goods, wares, or merchandize whatever, in any house, stall, or public place, after the first day of January in each. year, such person shall make return on oath within ten days after commencing to sell, as aforesaid, of the whole amount of the stock in trade he may have possessed at the time, to the Tax Collector of the District or Parish, in which the said goods, wares, and merchandize, shall have been or may be sold or exposed to sale; and if any person shall refuse, or neglect to make such return within the time prescribed above, he shall, on conviction thereof, before any Court of competent jurisdiction, forfeit and pay to the State, a sum not exceeding ten thousand dollars, unless such faulters. person shall have paid for and procured a license, according to the provisions of an Act entitled "An Act to increase the price of licenses to hawkers and pedlers."

be

Fine on de

Above tax to

days.

collected

five

XII. It shall be the duty of Tax Collectors, to proceed to collect from such persons so selling as aforesaid, the tax required by law, to be paid on within stock in trade, within five days after receiving such return. XIII. If any Tax Collector shall fail or neglect to require a return to Penalty for be made, ou oath, of any person liable to the payment of taxes for the not requiring use of the State, for his or her taxable property, as provided by law, such bath. Tax Collector shall be liable to a penalty of two hundred dollars, to be

returns

on

A. D. 1839.

Collectors to give public notice.

recovered by indictment in any Court of competent jurisdiction: onehalf of which shall be paid into the Treasury, for the use of the State, and the remainder to the person who shall give information of such neglect, and prosecute for the same.

XIV. It shall be the duty of the Tax Collector, to give public notice of the day he intends to close his books.

And require XV. Each Tax Collector shall require from the taxable inhabitants in returns of real his District, a return on oath of the true value of all the real estate, reestate, &c. turned by such inhabitant respectively; and no tax return shall be received, which does not embrace such return of the value of real estate. The Comptroller General shall cause due forms of return to be printed, to carry out the object of this Section, and shall report to the next Legislature an abstract, setting forth the aggregate value of the real estate, so returned in each tax collection district, distinguishing between such real estate as exists in towns and villages, and such as is without the

Liabilities for

property car

same.

XVI. If after the first day of October, and before the taxes are colried out of lected, any taxable property shall be removed from the State, the property of the owner which may remain, shall be liable for the payment of the taxes on that which has been carried out of the State.

State.

In the Senate House, the twenty-first day of December, in the year of our Lord, one thousand eight hundred and thirty-nine, and in the sixty-fourth year of the Sovereignty and Independence of the United States of America.

ANGUS PATTERSON, President of the Senate.

D. L. WARDLAW, Speaker of the House of Representatives.

No. 2773. AN ACT TO MAKE APPROPRIATIONS FOR THE YEAR COMMENCING IN OCTOBER, ONE THOUSAND EIGHT HUNDRED AND THIRTY-NINE.

Department.

I. Be it enacted by the Senate and House of Representatives now met Executive and sitting in General Assembly, and by the authority of the same, That the following sums be, and they are hereby appropriated for payment of the various officers and expenses of the State Government, that is to say: In the Executive Department: For the salary of the Governor, three thousand five hundred dollars; for the Private Secretary of the Governor, five hundred dollars; for the Messenger of the Governor, two hundred and fifty dollars; for the contingent fund of the Executive Department, seven thousand dollars, to be subject to the draft of the Gov ernor, and to be accounted for annually by him, to the Legislature; for rent of the Governor's house in Columbia, three hundred dollars.

Legislative Department.

II. In the Legislative Department: For the pay of the members of the Legislature, and the Solicitors, during the present session, eighteen thousand dollars, if so much be necessary; for salaries of the Clerks of the Senate and House of Representatives, one thousand dollars each, to be paid at the adjournment of the Legislature; for the salaries of two Messengers and two Door Keepers, each two hundred and fifty dollars, to be paid at the adjournment of the Legislature; for the salary of the

Keeper of the State House and Librarian, seven hundred dollars; for the salaries of the Reading Clerks of the Senate and House of Representatives, each two hundred and fifty dollars, to be paid at the end of the session; for the services of Engrossing Clerks, to be paid under the direction of the Speaker of the House and President of the Senate, fifty dollars; for insuring the State House, two hundred dollars, if so much be necessary; for the Printers to the Senate and House of Representatives, in pursuance of a contract made by the Joint Committee of both Houses, two thousand three hundred dollars, if so much be necessary, for the printing executed by the said Printers during the present session of the Legislature, the same to be paid them as soon as the amount to be paid under the said contract, shall be ascertained by the Treasurer of the Upper Division; for the same Printers for printing in pamphlet form, the Acts, Journals of both Houses, Reports and Resolutions agreed to, the Governor's Message, Report of the President of the Bank, and of the Comptroller General, with the usual accompanying Documents, one thousand seven hundred dollars, if so much be necessary: Provided, That the number of copies specified in the proposals of the Printers, as accepted by the Legislature, shall be printed and deposited in the office of the Treasurer of the Upper Division at Columbia, before the twentieth day of February next; and the amount to be paid according to the proposals, shall be ascertained by the said Treasurer; for the Reporter of the Legislative proceedings, one hundred and fifty dollars; to Benj. Hart, for contingent expenses during the present session of the Legislature, five hundred and twenty-three dollars and ninety cents.

A. D. 1839.

III. In the Judiciary Department: For the salaries of three Judges, Judiciary Dethree thousand five hundred dollars each; for the salaries of seven partment. Judges, three thousand dollars each; for the salary of the Attorney General, eleven hundred dollars; for the salaries of five Solicitors, nine hundred dollars each; for the salary of the Clerk of the Court of Appeals in Charleston, and in Columbia, six hundred dollars each, to be paid them quarterly by the Treasurers of the respective Divisions in which they reside; for the salaries of the two Messengers of the same Court, at Charleston, and at Columbia, two hundred and fifty dollars each; for the salaries of a Librarian of the Court of Appeals in Columbia, and another for the same Court in Charleston, each two hundred dollars, the same to include expenses of fuel; for back salary of the Librarian of the said Court at Columbia, up to the first day of December last, one hundred dollars, the salaries of the said Librarians and Messengers hereafter to be paid them quarterly, in the same manner as other officers; for firewood and fuel for the Court of Appeals at Charleston and Columbia, fifty dollars at each, if so much be necessary, to be drawn by the Clerks of the said Courts, and expended under the direction of the Judges; for the salary of the State Reporter, fifteen hundred dollars, of which sum not more than one-half shall be paid, unless the said Reporter shall print and publish such decisions of the Courts of Appeal and of Errors, which may be made during his term of office, as the Judges may direct, as well as such others as he may deem important to be published, within as short a time after the delivering of the said decisions as practicable, so that the publication of the law cases shall not be delayed beyond six months, and of the Equity cases not beyond twelve months, from the termination of the May sitting of the Courts of Appeal and of Errors; for the pay of Jurors and Constables, twenty-two thousand dollars, if so much be necessary; for

A. D. 1839.

Treasury Department.

South Carolina College.

Ordinary Civil Expenses.

Military Expenditures.

the purchase of books for the Library of the Court of Appeals at Charleston, two hundred dollars.

IV. In the Treasury Department: For the salary of the Comptroller General, two thousand dollars; for the salary of the Clerk of the Comptroller General, seven hundred and fifty dollars, the said Clerk to be appointed and removable at the pleasure of the Comptroller General; for the salary of the Treasurer of the Lower Division, and for transacting the business of the Loan Office, and for Clerk's hire, two thousand dollars; for the salary of the Treasurer of the Upper Division, including Clerk's hire, sixteen hundred dollars; for the Assessor of St. Phillip's and St. Michael's, for making out and affixing the asssessment of each return, eight hundred dollars.

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V. For the South Carolina College: For the salary of the President of the College, three thousand dollars; for the salaries of six Professors in the College, two thousand five hundred dollars each; for the salary of the Treasurer of the College, five hundred dollars; and for that of the Librarian, six hundred dollars; for the salary of the Secretary of the Board of Trustees, two hundred dollars; for the salary of the Marshal, four hundred dollars; the salaries of the said President, Professors, Treasurer, and Librarian, to be paid by the Treasurer of the Upper Division quarterly in advance, their drafts being countersigned by the Treasurer of the College; for the expenses of each Student in College, sent from the Orphan House in Charleston, four hundred dollars, to be paid to the President of the College, for, the use of each Student; for the purchase of books for the College Library, two thousand dollars, to be paid to the draft of the President of the College, countersigned by the Treasurer of the same; for insuring the Buildings of the College, eight hundred dollars, if so much be necessary; for the enlargement of the Apparatus of the Laboratory of the South Carolina College, one thousand dollars.

VI. For Ordinary Civil Expenses: For payment of the contingent accounts of the Upper Division, sixteen thousand dollars, if so much be necessary; for the payment of the contingent accounts of the Lower Division, nine thousand dollars, if so much be necessary; for the payment of pensions and annuities, ten thousand dollars, if so much be necessary; for the payment of such claims as shall be admitted by the Legislature at the present session, three thousand five hundred dollars, if so much be necessary; for the payment of such medical accounts as shall have been admitted by the present Legislature, one hundred dollars, if so much be necessary; for the support of Free Schools, thirty-seven thousand five hundred dollars, if so much be necessary; for the salary of the Superintendant of Public Works, two thousand dollars; for the education of the Deaf and Dumb, under the existing law of 1834, two thousand five hundred dollars, if so much be necessary; for refunding Taxes, as directed by Reports of the Committee of Ways and Means, or of Finance, and agreed to by the Legislature, two hundred dollars, if so much be necessary.

VII. For Military Expenditures: For the salaries of the following officers: Adjutant and Inspector General, two thousand five hundred dollars; Quarter Master General, five hundred dollars; Arsenal Keeper in Charleston, one thousand dollars; Arsenal Keeper and Powder Receiver in Columbia, at the rate of four hundred dollars per annum; Physician of the Jail and Magazine Guard in Charleston, five hundred dol

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