The tri-weekly journal. [volume] (Camden, S.C.) 1865-1865, January 02, 1865, Image 2
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CIRCULAR.
* - ,.. Office of the Auditor ok S. C.)
... Coluinbia, Doe 2$, 1864. )
"The fo.l!owing "Act to provide for the relief
of the fiin>rlic\' of the siildiern, sailors And inarines,
in the service of this State or I lie Confederate
States,'-1 is published f->r the.iiiforma.tion
of tlie "Soldiers' Hoards of relief" in "the
State.
: . .. JAMES TUPPEK,
Auditor of South Carolina.
?s*|& an.act to t*kdviI?e"for tub relief of the
families'of the soldiers} sa1lor8, and ma
tunes in the service .of this state or the
c0nfkderat3.states. . ;
Section 1. Be it enacted by the Se> ate and
jFfouse of Representatives, now viet and sitting
in General Assembly-anil by the authority of
the .same, Tnat-a tax in kind oF three per cent.
On the.gross amount of nil rice, c r?, wheat,
and syrup nindeofvrghum or other cane, pro
durttti in Me year or our Lior.i one uiunNtnu
*ci_rlit linnclrcd wnd sixty-four, shall be paid by
the producer in every district or parish in this
State : Provided, That.jio tax be levied on corn
where the gross amount of corn produced does
not oxc< e l one hundred bushels, or 6n syrup
where the amount of syrup does not exceed
fifty gallons; or on wficat wfierc {Jic amount
docs not exceed twenty bushels, or on rice
* where the amount *doc8 n6t exceed fifty bnsb;
els of rough rice : And provided, also, That
the producer of wheat shall have leave to substitute
forty pounds of flour in placo of each
. bushel of wheat; and that ^ I ke tax of three
per cent, shall be paid by the owners of hII toll
^ ^rarrnrmts;:u". tdll CUtrcctcd?dill ing?tk?year
one thousand eight hundred and sixtyfour
; and that a like tax -tn kiml-of three per
cent, shall be paiUTiy ^rio~maTRiTacturer upon
tJic gross amount'oCall,-. cotton." tfiiii wooTCh
goods, including yarn?, iriji iipoii all iron, unci
Aipcf^hails an$ dtbcjr. iron fwure*, cbtton arid
wool cards, hats^V gaj& jpffper, stoneware and
pottery, leather,Vhncsahd- boots; salt and copperas,
spirituous liquors, terobenc- oil, an^ tur{>entine,
man'ufaetuietf -within this State during
he year one thousand eight hundred and six
. ty four, except snch as may have been made
for his or her own. use, and not for sale or-barter:
Provided, That upon all articles made
tor the State of South Carolina or for the Confederate
Suites of America the tax shall, he
three per cent, in money upon the amount ro:
ceived from the State or the Confederate States
far such manufacturers.
Sue. 2. That there shall 'be annually apS
pointed by the General -assembly, upon the
nomination pf (he delegation in both Houses,
from caeli election district in this State, a
Hoard, to consist of not less than three nor
mprc than twenty four member's'-who shall be
. , aliovc the ago of forty five, or exempted from
Confederate mlitia service. The said Boards.
. shall divide their respective districts or parishes-into
sections equal'to their own number,.assigning
c.ne meml?er of the Board, to each of
p-?;-the:e sections The sa?d Boards shall be and
.are hereby authorize I to fill all. vacancies in
their own number arising from any cause; they
shall meet upon the call of their Chairman, as :
well as bv their own resolution, and a majorir:t*^f
each Board shall constitute a quorum,
"ffifcy shall receive blanks from the office of the
Stite Auditor, upon which, they shall make ;
Quarterly returns to the State Auditor of all 1
, . their transaction*/ and shall also fufnish an annual
report to the State/Auditor by! tHe first
day of November, ope. thohsan'd eigh hundred
and sixty-five. The said Boards shall cacli app
>int. a Secretary .and Treasurer from their own
body or otherwise, who shall be above the age
of forty-five years, or exempted frotn Confederate
military seiyice, who shall keep a record of t
.all transactions and.be responsible to the Board
and shall give a bond for tho faithfully performance
of the duties of .his offiae, payable to
the State, ur such sum and with such sureties
as the Board may directs He shall receive as
a compensation for his services, one per cent
on the amount of money passing through his
- hand?,. The members ot these Boards, with
' . thejr respective Treasurers, shall not he liable
^ ~ to do militia duty outside of the Judicial District
within wliich'they reside.
Sec. 3. That for the purpose of ascertaining
and collecting the tax in kind on rice, corn,
wheat, and syrup .levied by this Act, the above
mentioned Boards shall adopt, as the basis upon
Winch tbey are to assess sakj tax, the amount
of the product of each producer, as returned to
the Confederate assessor for th a year one thou..
sand eighj hnnJred- and sixty-four, as the tax
' in kind of the Confederate Government, adding
thereto, however, in each instance, the amount
deducted by the Confederate assessors for the
raising and fattening of pork, and including
. " the crops of ail produccrs|wlio raise more than
one hundred and less than two hundred bushels
of corn, which shall be ascertained by each
Board Jjy. snciv method as to them shall seem
best, or teach .Board may-ascertain, and assess
thia'itax oy suchhther method as- to it may
. soom beet,, each Board itself to- pay out of its
receipts the expenses Inclined by such method ;
and tor the purpose'of collecting aaid tax, each
member of a Board-is hereby authorized to
draw his order for said tux upon any producer
within the.section assigned bun, to be deliver
ed to such poison or persona as lie may be
named, and in sucb proportion as the Board
may deem just and-pj?>per?the order to Lethe
vojicher. for the payment. In.such-sections or
districts in whieli it shall appear that tlwrf ;i*
an excess of provisions or iliatiufaclufcd hrfides
under tlds Act,.such excess jshail^o . dpifrercd
at such time and place "as the Commissioner
shallower, after tch day's notice.for the pnrpose
of being transported to'either sections or
districts of the State Provided, That no pef-r
son .shall be required to deliver his prodrice 'at
a distance oxeced'i^ twelve miles from the
place of production. Ih ;the event that any !
person lialdc shall fail, or ,rqfnae to dearer the :
amount of said tax on the order of' the Commissioner
within the t me pr scribed, the Coin
miSSlOlicr in C lat'g , or some p rsuri 101 nun,
shall, give information tV-r^of. on oath to the*
Chairman of the Board, who, on receipt of
such information, is'hereby authorized, after
two days notice to the delinquent, to issue an
execution against the delinquent directed to
the Sheriff of the district, requiring -him to
<?vy ami seize double the amount-of the aiticles
in ki:.d for which the delinquent was liable,
if to be found : and if not, then to levy, and'
collect of his goods and chattels t hree thneBthe
amount of the market value ?f the tax in kind'
?-saM market value to be. cstin a ed by the
Board, whose decision.shall bejmal ;v the cost
of the proceedings to be.paid by- the dyfaulted
la_hc_rcguliiLLU? .iue'. Jjjlls J&z. . SherjfTs
costs in case of executions issued from th#
coin ts of law : Provided, That if "any taxpayer
shall satisfy the Board, either by;.his own oath
or by the testimony of others, that prior to the
ratification of this Act, he, the said taxpayer,
had. consumed, or sowed, or sold the whole
quantity of wheat which he may ^iave raised
during tho year, then the su'ul taxpayer sh >11
and may pay his wheat tax.by substituting corn
.therefor at the rate of a pound of corn for a
pound of wheat. . *
Sec. 4. LHat in all eases wnure planters
have been' or may be f (Jarre? by the Confedera
c or S'ate anihoiitics to deliver, on or before
1st of J an nar A next, alftluir surplus corn br
,111c use of the army, they shall he allowed to.
commute with the Hoard for the coiyi_ due by
thorn at Confederate prices: Prided, They
satisl'ytfie Hch'tl that, they have in good frith
furnished all their surplus corn ns aforesaid.?
provided, Jurther, That tec Hoard thus compelled
to receive money in commutation shall
have the right to call upoil the Commissary.
General of the State to obtain for the Board
from the Confederate Government the amount
of corn thus commuted for at the prices' paid
by the Confederate Government.
Sec. 5. That for the purpose of ascertaining
and collecting the fax in kind on manufactured
goods mentioned in the first, section of
this Act, the Coords in the districts in which
sn?'h manufactories may be situated, shall re-'
quire the owner or owners or person or persons
in charge of such manufactories to deliver
to the said Boa-uls. on or before the 1st of Feb
ruary next,*throe per cent, in kind of all goodi j
taxed 1p kiod under the first ..sgclToir or this'
Act, which have been manufactured or produced
at their rcspectivo establishments during
the year one thousand eight hundred and sixty
four, or three per cent, in .money on all money
due linder the first section of this Act ; and, it
shall be the duty of enoh Board to report to
the State, Auditor yhc amount, kind, and .quality.
of such manufactured! articles, and the
amount of moneys so received ; and the said i
Board shall-hold'the articles received; as ttax in j
kind subject to a distributicn amongst the sev- j
eral Boards, to be made by t|ie State Auditor, I
as hereinafter provided ; and the Board shall
pay over to the State Auditor, the - money received,
wfiioh shall be held by him liable to distribution,
as hereinafter provided. In the
event that any manufacturer or manufacturing
company, <?r any other person or persons upofi
whom is levied this tax in kind for articles;
made or manufactured, shall fail .or. refuse toi
make return on oath (which oath either ofsald
Commissioners is hereby authorized,to administer)
on or before the 1st day of February
Ka .liifrr r\f < Vi A VkfkH^tT
UUAbj Ik Oil All UD bUO uutj VI uuv rv
liis or her clerk or agent, that, nuless the return.be
made within ten days after such notification,
the Board will proceed to estimate the
amount of his manufactured products, whfth
they are hereby authorized to do, and to assess
upon him atax in kind Of six per Ccnti:thereof
and the Chaitman of the Board shall issue an
execution to the Sheriff of the district, requiring
him 16 levy and collect the articles in kind
for wnich the delinquent is liable, If to be
found ; and if not, tpen to levy and to collect
of his .-goods and chatties three times the
arhbunt cf the market ralno of such tax in
kihd?said qiarket. value to be estimated ^y the
Board, whose decision shall be final: Provided;
That when it shall appear that in good faith
- ? ' .
'the article manufactured has tnvru disposed of
before tfie mtificatjpn of this Acf, and' cannot
be snnplicd^' kiftjjvby't Li e pnity, then the
Boaird; if iiiv4ts judgment it shall-sc* in just, is
heretj^iUhoyized'to allow commutation: and
the rate of coin mil at^n thus alfowed shall be
fixed ]hy the Board at their estimate of - the
market rate of the article oii the first ofMarch,
one.thousand eight hundred and sixty-five^ and
the decision of the Board as to the market vnl-.
uc almll Ire "final;. \ /
Sec. 6. Thai the sum of four hundred and
fifty thousand dollars be and the same is hereby
appropriated for. the purposes of this Act,
which amount shall be raised exclusively from;
."sybjcOtH of taxation hot embraced in ..this Vet ;that
ia tM.saj, it is not to be raided from lands,
negroes, rind capital invented in ma mi fact tiring,
establishrnert engaged in manufacturing the
a tides enumerated in the first section of this
-Act, The amount of monoy thus appropriated
-shall'be paid to the OTder of the State Auditor.
and shall be disposed of by him as here
inaftcr provide*!.' V*- . Sfic.
7. Thatthe said-monoy, together with
the tax in kind levied under the fiist section of
-'tins Act, shall be and is hereby appropriated to
the reliefartd'aopport of tbe. indigent families
of the soldiers, sailors, and/marines of-the State,
who have becB, are nov, or hereafter may be,'
in the military or naval s<rv ce of the State ? f
South Carolina or'tire Co federate States-. <f
America, and shall be distributed jo the Boards
of Hdjet of the several e'cction districts in
proportion to the number of individuals in-their
respectful district-, on tho first of Feb: nary
"next, wb<> may be entitled to, receive aid or
support iceprd.iiig t$ t^ieprovisione of this Act.
And it is hereby provided- that the; persons
{bus to receive support shall bo the wives., or
widows of said soldiers, sailors,, and. .marines,
their chfidrcn ppdor twelve years of. ago (the
Board to assist older children outy iu extreme
cases,) and such other persons not actually in
military service a-, in the judgment of the respective
Boards,.were,or are dependent on the
labor of the soldier, jailor or marine, .and aro
incapable .of self-mipportT?the case of each
claimants be decided not by a single, pom;..
missionor, bnt.by the Board itself. The amount
o?rice, corn and wheat to be furnished to each ?
individual entitled to relief shall not, in the
asfEfresatc. exceed ten bushels per annum, to be
funjiflhetl.tti.sucu proportions as the respective
Commissioners may hud most expedient; and
in ordof-tq .attain hs nearly as practicable 'to
equality," e*i?li lioard of Commissioners' shall1
piepareand forward a special return to the
State Auditor, on or before ? bo first day of
March next, setting forth the names and number
of persons within their respective districts
or parishes to be provided for, and what amount
of produce of each kind they have received or
iire entitled to; and it shall be the d;:ty of the
Auditor, on receipt of said returns, to- make a
tabular statement showing the nombcr to be
nrnvidnl'for in each district, the amount re
ceived by cadi Board, and the distributee
share to which tha total quantity of grain and
other Supplies will entitle each individual to be
provided ior aa aforesaidand the Auditor is
hereby authorized to issue requisitions upon
those Boafds^baving an excess over the averago
supply,:anc in tavor of those Boards whose
supply is pefieient. And the Auditor is hereby
authorized and directed to have the excess
transported to the respective district," and to
obuin Such assistance in said transp'oitation as
may be necessary?the expense of such transportation
Jto bo paid out of the commutation
fund and the money oppropriated under this
Act; and.the Auditor is hereby authorized to
retain, in any division of the said fund's, an
amount sufficient to defray said costs,"and only
tho mlmlft o'mniirit.
l?U KIIIAV; tt -UUOI UKIOIUU VI .VIIV n I.VIV MV|V....?
after such transportation has been effected:
Provided, nevertheless, That no excess shall be
drawn from any distinct which shall not i?ave
Ihe amo'iiht of five bushels of grain for the
whole year for each individual thus assisted :
And.pi'ovided^furt/ier^Tbftt when the amount
of five bushels-of grain for each individual
assisted is neither furnished to the Board from
thc eloctioo district itself, nor from the excess
drawn fyon} other 'district*, t^ie Board of such
election districts is authorized to purchase ahch
an amount, of graini. as shall make up the difrciehcy,
so j?s to give to the Board five^busbels
for each person under its charge; and the
amount thus expended iasucli purchase shall,
upon the order of the Chairman of^he Board
upon the State Auditor,' be refunded from the
money appropriated under tbiR Act, and from
thefunds which may be received for commutation:
Provided, neverthelesi, That it is hereby
ienjotned upon the respective-Boards.that such:
deficiencies: be supplied at the cheapest rates
possible and for tlm purpose they are hereby
authorized, if it shall appear best, to make such
purchases through the Commissary department
of-the State, '> After so much of the funds appropriated
Or obtained -under - this Act shall
.have been $o expended as .to secure to- thfir
Boards five bushola of corn for each'iujividual
under their charge, the balance of' the funds
fclwili" biTcffs{ribu tcd, aTaoori-,
tlic respective .Boards, ripbn the b||i|w^|Nr *'
Chan nVan offt+eh upon the SiatffvrAntfH^r-"said"
distribution to bj made to^Jlje; Boards in ;\
proppmon to the nutnb^ bC iimyidanls 2^ -.
the chargeiof eadfc Board.o? i
Febrnjir^,i^iie .fh?u?K?t^-eiglttT hundred -and
sixty-"five : Provided, That if any df the BdJit'ds
shall fail t o zander to the> State' Auditor tie
statement Of the number of the r beneficiaries , .
before
sli'ail"take tire last.statcment received jby hip
tVoin the said Board .of tbc number of personsunder
its charge as the 'basis, upon which- he "'>
sliall prococd to mitke tKe^-dUfiributioh.: - Agjir.
'yrQ>jidt:d,.further. That the provisions' of this '
A /*? .,** ?v? n.iirmonf nf ov/mu 'l\tt * tTk/t flATATnl
^ >?^v iw^yn...
Boards, shall have bocn complied with!"
8;c.~8.. The tn*.in kind Icvip l upon tj^e fra-.
rious manufactured articles,fn tkeflfafc sections
of this Act, ntid ; cmTbr5fcing /,?QT tie- articles " \ .named
except jie'e, corn, 'wheat and feyrtip,
s a l be divided o.tt i^kintl, so-far as practicaVc..
.The-. Board "6f; each ^strict slutB- ,-he^en* **
titled* to.receive? as ma/$
orotVibr mda$ine9,-.as\%*Ufl ..
nnmbei df individttalsnttder ils;
ii ultiple*-or proportion ofe feii-'iraeSbe^'-'Wbeheyer
the atficlos tlms.
Stare will allow of this 'divisio^, ^^-^^ ^ .. .
required to uae everj' practicable moans of dipt-tributing
these articles in kind, if they bonded1ed.
Wherever, upoirsnch ^iviwem.^Bpy-taitt-;^ pins
remains, or where-Vae. ar^plesraanufactnrcd
is. in the.opinion, of ,Ybb .Jjrpard' and ol tho? }
S ate -Auditorr:m<fapkbfc ofidiitrtbtticiii^itiiSwdl *.
lie lawful for the Board:' 'Wi.i4k,T6^1c?teit.
s.amo,-vilJuUo.'.;vdw^fl/^jl ' ''
State Auditor, to sell: at jaiction, t^eVmanrfacV l"/
tni cd articles, at % time! and plk^e "to.-bV ihuttwfif* ;' .
1 fixed bv 'the ;Btoatd iirid-ithe"' AfUm<&9 'bf^Ofe'
the event of:diBagrcejneuti.by iMfp;j5ore59flrXPg.r: ;.
the. ?ta_Le, and the px,o<Jpod? qfi^tlibfyipleav
made shall be leceim! .tiy Jtjic > sia^c ifadilo'r
and distributed tb 'tltQ respective "l^oanj^' iii
like mdrtnbr'and sccdfdin"g;to-tho saraeiprev^sTonsiwith-the
otlier .m<>hi(jrii[rApprpptbtil5 9X
3ec. 0. The Boards provided fur
Act shall be known as the Soldierr' . I^oafds of '
Relief. The Ljrm>year;.as used in ibis Aet,-ie
not the fiscal,.year.of the State, begiuaing^Oflv:
tober first and end bg^Sppternber thirtieth,- but ,
the calender year, tagiunipg-wi.th the first d$y {
of January and ending with .'the. ihttyy-fiftit 4
dpy pf December. v-'- '
Sec. 10 . That ihetOominisBATy j ftewerti with
the State is authorized ib-yendor*
ance to the State ..Auditor, ur thpLbigb^e? ,
the duties imposed lYpon YheJ datler ofhcbr djyt;'
this Act;' as may bo- requisite, and noTvioc&j-:'
eistant with tha'regular dutiosofi'thc .'depart;
i i> .1 - /~i C _ r-. '
racni 01 tlveA-yi'iiuiiBigry ^tjterBi. : ^
Sbc. ll.i jSbi Bqard shall be o.nti^lej,to,<j,jaw.
any portion of the commutation-foa'dv br"ipe"
money appropriatc'd^y this' Act, until1
have paid uver to those Boards-u;irtitled-ial
ceiveit, any excf?s;,whi<',b it-may 1qwo, ;for,;the "
year one thousand eight hiindred'and aixty-fifbAccording
to the d^trbiition to 'be
the Auditor .from.the tiirns.to: bo* made'to
him on the first of Mareli'tiisttV aifid .the-ex'cete
of the t;ix in kihd upoji grakr.^nfljm^qfaqfured
ai tides for the rdief of soldiers'.. jfamilics ^m.
this State, for the year one thousand"cigh't hdpdretl
and sixty-four,, now remaining in; jbo
hands of any of the various Boards bT-Relief,
or duo tDftthero. by, Hoy:per?Ptt.Qt pt^ans; jsh^l *
be delivered; upon the requisition of tlnGjj j^qdiv.
tor of>fbifrState, to such-Uoards ~ as Jtkyo not
received' their proVata share*,'andthe^Audftor'
is authorized ahd requireiijto mako aueh'f'eqtrisitions,
aud;procQrmtuo. diatfti tfutaphiitf ^ai^jtaj ..
in.kind as early, a%.pr^ticjibi<j, fcjioa mWpxm?'
cipJes a;, in - hist judgment,,' mayseem |host
cqoit'able and" just. ' vrY';i !_ * s"*
Sec. 12! fir tie *' event; that,-aiiy -District
.Board shalLjcfusjeor. neglect)- to semiflh.e.-:.ex-.
cess due by it to another dbtri;ct, r.not ^pfqrsoD
who shall be a member of . tho Board . at r, the
time, of such refusal sfjall Im^Iigibteto mcmbetslnp
upon it tjherc afterj unless he can show,his
want of complicity m such refusal. ,
. .(Sec,; ^S.^he-femilcs of. ,fr.ee :.negroes who
have been employed io. the military .service pf
State of South ' parbjiria . or' the. Confederate
States of America^ as 'laborers,, or', otherwise,
.... '.-.i? 1 A.. J:_ il.n ,'aL
shall DC eniiueu, au luu ujautcuuii . ui yuo Respective
Botyds, to the benefit oX the proyisiops
of tbis.Act. Vi . i.
:$bc. 14, That ibe several fJoards of, Jlelicf
in election districts are hereby, authpnzed, .'in
thetr discretion,,to purchase., provisions and ^ 2
necessaries foi.the. benefit, ?f tb'c.soldiers',.
lies; with thc'mouQy ^appropriated under I
Act.
Sec. 15. That all Acts and elapse^ .of H
inconsistent.vwth.tbe.provisjo.na of this. ActS H
and the same are hereby repealed."
S3T All-papers.in the State, insert.once* 1
Iron* Iran^IroiL~^MM
LOT1 OFBARIRON6N(X)NSIGNia51CT^^M^|
foraakvby. ; < i i MATH?$QXjA^^H^H