The Abbeville press and banner. (Abbeville, S.C.) 1869-1924, June 03, 1874, Image 1
%
BY V. A. LEE AND HUGH WILSON. ABBEVILLE, S. C., WEDNESDAY, JUNE 3, 1874. VOLUME XXII-NO, 8. '
?y *
Ul.9.
CONGAREE
IRON WORKS
Columbia, S. O.
joi mmii
Prrmrifitnr.
J~
Manufacturer of Steam Eni
gincs and Boilers.
iron and Brass Castings of all 1
Descriptions made to Order, i
I was awarded the first premium 1
on casting* at the State Agricul L
"turnI and .Mechanical Sccivty Fhivs j,
held in Columbia, November, 1 ST 1 ,1
'72, 73. \*
MANUFACTURE i'
Circular Saw Mills of al siees. J
ALSO |J
I'ook the First Premium at Stat L
1'airs held November, 1871, '72, '73 J
Manufacture '
Portable Grist Mills of all sizes..!
, i
Also awarded a premium at state:.
Fairs for the best
6RIST MILL IRONS. >
;i
s
For Sale, ;
I
The Circular Saw Mill J
that took the premium at the late
Fair. \
ALSO a
One 30 Ilorse Power, x
One 15 " " Stationary Kupine. '
Both in good order and will be *old low !c
for Cash. j
JOHN ALEXANDER, i
Columbia, 8. C. i
Or I). 15. Smith, Agent, 1
Abbeville S. C. f
jt
Dec. 10, 1S73, 30-tf j
AAfeat r
ftps
Headquarters National Guard, i
htatk of south iwhomna,) j
Coi.v.mni.\, April 24, 1ST4. j i
special ortje/:s, y?. 20.
I. The following Special Order having
boon received from the Adjutant and
I nspector (Jeneral'.s Department, is here- j
by promulgated f??r the guidance and n
information of all concerned, viz: ! *
EXECUTIVE DEPARTMENT. ) j,
Ottteeof Adjutant and JnnpeeturOeii'l, J- ;<
(.'-?]uitibia, S. < !., April 24, 1871. j : li
special a*. 20.
II. On the ryvGiM?4i?!?<iation of the j
Maj<?r (icKcrtd commanding the Nation- |,
iii f:miwl ?ls 1-44 Siatf*. the followinsr i
sippftfotcarciits arc hereby announced" J
vi*c
?. .Sullivan to be 1st Lieut, ami Atlju- 0
tant 11th Itcg't X. (J. j"
Isaac Kennedy, Captain Co. A. 11 Ileg't: J
Frank Belcher, " " If. " J L
NVarren Harrison, " " C. 11 s
T. .W.. H'ilJiftUiJtwn " " J>. 4,1 ia
Jesse Wii?ku.sii, u >J K. " ;l
Thomas Her J, " " V.
Iverson Reynolds, " " C. " |r
Charles Logan, " u H. " :i
Isaac White, ' " L u !l
They will be observed and respected 1
accordingly.
Jly order of His Excellency the Gov-!
ernorand Commander-in-Chief. iJ
(Signed,) H. W. ITKXIS, I.
Adjutant and Inspector (.ien'l, S. C. i
Jly command of Major Cieneial .S. A. ,
h wails. )(
JAMES KENNEDY, j,
Col. and Ass't Adj't lieu'l. j
April 29, 1874, 3-tf |3
mantua-makingT
r
0
Miss Lizzie C. Cater,
VI7"ELL-KNOWN to tlie ladies of
* ? Abbeville and vicinity as a lady
of fine taste and ability, is now in charge
of this Department, and we can guarantee
all work done at most reasonable!
rates and in lirst class style.
CUTTING AND FITTING
From latest style of patterns at shorter-tj
Dot ice.
A FULL
jLine.of Mad. DcmorertV and I5utb?ri<'k ]
d'atterns Kept eonstaavtfy <>u lia.nd and
,for sale at New York jej iecc.
i
TAC A r?nwTr ;
,<J XXO. XX* #JU k w JLJUf
Agent of ivixijxhrivim of ^siiton**.
Millinery! Millinery!
I HAVE just received from Baltimore j
and New York a full stock of
MILLINERY GOODS,
of tlje latest styles and finest materials,
consisting in part of
|
/tin H-+? ttiLlwvita
XfVUUVbO j JLLObC; JLVAWVUO)
Flowers, Ties,
i
Rufflings, Handkerchiefs,:
and everything kept in a first-class
Miliinerv establishment.
Mrs. M. M. WHITE.
April 8, 1874, 45-tf
'r-**^ {fP^
"A corrupt tree," saith llu? Inspire
volume, "hringcth forth not good fruit,
i<>r can corrupt Mood impart healtli
jeauty and good flesh, or spirits. "Th
l.'ootf is the Life," and health can Mil
>e enjoyed in its full perfection wlici
he Mood is kept in a pure ami uneoi
IIpled state, hence the necessity of pur
dood, to give health, beauty, huoyaii
pints, long life and happiness.
} An impure condition of the blood,
imnifests itself in diflerent forms <
liseases, such as Teller, Salt lJheun
>eald-head, king Worms, I'imples, Boil
{hitches, -Spots, JOrnntioUs, I'ustule:
'arhuncles, Sore lOyes, Hough Skii
?curf, Scrofulas Sot is and Spellings
'"ever Sores, White SweMlmrs, Ti
nors, Old Sores or Swellings, Syphiliti
\flections of the Skin, Throat an
{ones, L"leers of th?- l.ivcr, Stomacl
vidneys, Lungs and Cterus.
In this condition of things soinethini
s needed at once t'? cleanse th<* blood
md neutralize the insidious poison tlui
il'KNS J J K 10 A TFHKHSUO Flkl
is it courses through the veins, sowiu
eeds of death with every pulsation.
Dr. JVinberton's Compound Kxtrac
?f Stillingia, (or Queen Delight) wil
>osi lively effect this disideratum, expel
ing every trace of disease from th
dood and system, and leaving the skii
>OFT, FA Ili AND DKACT1F1M
For all diseases of the blood, livei
ind kidneys, the (ireat Vegetable Al
erative is'without a rival. It will eur
my chronic or long standimr disca*
vhose real or direct euuse is had blood
ihvumatism. p:?ins in limits or hone?
cnslitutfoiis broken down by Mercuri::
ir other poisons, nre all cured by il
'or Syphil'r., S,vphilieti<-Taint, there i
lothing etjuai to it. A trial will prov
t. Jt isa most useful >pr?i!? aim rai
'urilier of ihe HI'mkK I
Its safety and innocence have beei
ully ted, so that it m:iy he adniitiirterei
o tiie most lender infant.
I5e\vare of counterfeits and sr.h
tit u tea. Try t he (Jenuine Kxlrar
jTKKN'S DEI.HillT, prej.ar.-l l?y !)i
. S- 1'KM BKJO'ON. A tlania. ? hi.
For Sale hv \V. T. I'K.N N I IV,
i)ni--ist AhhevilJc, S. ('.
March lx, 1^71 4!?-t'r
Phe Favorite Home Remed
Tin* unrivaled .Medicine is warrantee
'it to contain a HUtrle juirliele <<!' mcr
my, or any injurious mineral Mjb<t'tnc<
ut is
PURELY VEGETABLE,
olitnilMUir those Soulii' l II Hoots ail<
h-ibs, "wliirJi iiu all wist' 1'rovidene
ins placed in countries where Live
)iseascs most prevail. II will cure al
diseases caused l?v Derangement of Hi
,ivcr and Bowels.
limmons Liver Regulator or Medici w
seminently a Family Modin'ne; an<
?y being kept ready for inum-diale ro
oil wiJJ suvemany an hour of sutlerin;
.lid nia.ny.y dollar hi time and doctor.(ills.
After over Forty Years' trial il is slil
eeciving the most unqualified lestinu
lials to its virtues from persons of th
liglicst character and responsibility
iujinent physicians commend il as th
Most Effectual Specific
For Dyspepsia or Indigestion
Vnned with this ANT 11 >OTK, all cl
nates and changes of water and foo
nay l?e faced without a fear. A.~ a lien
dy in Malarious Fevers, Uowel Con
.lulnta I>?utl(.ucnous- .I'Mimlico XniKiv
IT HAS NO EQUAL.
It is the cheapest, Purest and Best Fun
ily Medicine in the "World.
MANI" ! 'ACT (' KKl? ONI.V I'.Y
J. H. JEILIN & CO.,
MACOX, (!A, ?fc I'll I J.AItKIJ'lI LI'rice,
$1.00. Sold hy all Druggists.
March 2o, 1S74, 50-1 y
Notice.
All Administrators, Excc
utors, Guardians,
Trustees, &c.,
ARE hereby ro.juirtMl to make the
annual Returns' for the year 1ST
on account of the Instates winch tin
represent.
The following extract from lhe Cei
erai Statutes of the State of South ('a
uliwa M*ill .show the i*ei|Uirctncnt.s of tl
L'iU', as relates to K.vceutojs, Ac.; Cha]
tcr Xri?Sivtion 1.
SfSh'cT/o.v ]. That exerulorsor admii
iritrators nliall Mutually, while any <
tat<- nh:tll l-?main in their eaiv arxi enst
ilv, at the Jirst (Viurl to lj<* held after fl
tfi.-t day of January, ivndor U> iheJud;
of I'rohatc of tli<* County, irom who
they obtained probate of will or I?*t!<
< f administration, a just and true :i
count, upon oath, of tin' receipts at
?'XI?on<Jitiirc.s of such estate the i
ding >car, which, when examined ai
approved, shall he deposited with tl
inventory ami appraisement, or oth
papers belonging to such estate, in tl
otliec of said .Judgeof I'rohatc, there
be kept for tho inspection of such pc
sons as may tie interested in the sa
estate.
To (Juardians and Wards. C'hapt
CI?Section 2:
Section ? All guardians of cstat
appointed by the Judge of J'roha
shall render to hini an annual aecou
of their actings and doings, as oxecuh
or administrators are required t>y hi
to do, mid upon making default, sh:
forfait their commissions.
C. W. UUFl'lX,
J. I'., A. C.
J. C. WOSMANSKY,
C. ('. I*. A. C.
April 1-3,187-1, 1-^ui
am, mmmn am i i i i i nm mtmm u wm ?? ? >
The March of the Worlds. j
j As I sit by my fretted easement, !
And joiik on the waning ni>:ht,
ITh'j worlds in their diamond splendor
1 'ass (jiiictlv out of my si?bt. i
j Down, down, by the borders of heaven,
i ; They pass in their martial array,
1 Where the vault of the buried midnight
Jtelines the approaching day. j
i
I They are steadfastly wending onward |
i I n t!ie endless path of linn-, J
l'.y worlds ilia! are yet nnutlered j
1 In I lie seienre of liimiMii mind.
i'l'hey are dimmed by tin* .shadows of
i mountains
| ( )ii oi In-r worlds I ban t lu-.-e, I
j A ml are fanned by oilier zephyrs, j
g. And washed by other seas. I
V |
i'l'hey are steadily moving forward, ;
'1 IJy the hand tbat placed them there,'
" Through other worlds than ours I
i, j That roll in the mystieal sphere.
e 'Ami though they are sinking in dal'ky
I li ess,
e The night-sun lights them still, |
I- **v livi mi; ntiiui" ?>i rai iip?uo uauiJ(
e Tin- command of tin: creative Will. s
it I
Ami we list to the dreamy rolling '<{
Of these marching worlds to-night,
>f Ami life brings back the muttering,
i, As tin1 world# ]>ass out of sight.
Is 'Tis not like the roll of thunder,
.Nor the cannon's deafening peal ;
i, liut soft as the dreamy turning .
<, Uf a slow and luutlied wheel,
ic
It rolls h?ck upon our spirits,
d J.iku wine from the chalice drawn,
i, And is soil jis the dew on the mountain,
Or (he moss on the carpeted lawn,
!* The soul is bathed in the music,
I, And forgetting its anguish and carc,
it I< CM 1 ill flu ll)i> lii'ii of :i!l JIIKM'I
K Jvocor'.liug an answer to prayer. g
r sit by ;nv fretted casement '
t Ami look un the waning night. 1
II As the worlds in their diamond splen- 'i
I- d??r e
l'ass pensively nut of my sight. 11
it Down, down, in their glory and gran- t
<. deur, r
s lly the spherical music sublime, 1
I- They nmrcli like eon<|uering millions i'
e J n the deathless corps of time. ;|
e
I. They march tn the magical sii'endor
<, Of the music of nebulous spheres?
il Those bribes in the nursery of Nature, t
L. The ollspriug of numberless yejirs. '
>1 And my soul is soothed by the .nusic '
e Uf the worlds beyond my sight, *
I That tloat through my fretted easement, ?
I dream in the waning night. '
it ?St. lUrnard.
il '
? s
LETTER FROM LOUISVILLE,
t j
l.'irisvn-m;, Ky., Ma,v IS, 1ST I. 1
I'.uH'u' J'i'i ss anil J!<(iiin I':
I really have forgotten where 1 left J ;|
vim in niv lust, and I niv take von riichtir
I along wbciv I l'\*td you bcfwre. There I'
is so nnicli to sec Hint enjoy here, ;*11?! soj ^
niti.-'ii to *:tII* about, that wo are at ajj
| loss t(? fc now where to begin. Ijnt Iwil' ;'
jbojriu win:re nil of us inust sooiur or!
! later cud ?!n ille graveyard. Cave Jiill ! .
; (Vmetery is a lino j>Iaee to go to, thai is, i (,
to luu/: at. It is tJie most magnificent! \
'home of the dead I have ever seen. It!
:is covered with a rieh green carpet <>!
j Kentucky grasy, ami not obscured byl:dense
shrubbery, as isgem-rally theeasc. | J
' la- contrast between the white marble:
! nionun)ents ami the green .v?vard has a *
I ?
! pleasing clicet. There is every .style of]
! nioiiiiiiR/it.s, tombs and vaults, from the
' elaborately curved marble mausoleum j'
'of the rich (??the humble h cad-stones of
iJio forgotten soldiers. 'J'hc Federal
Ulead are more iitiineintis than the fonj
federate, and are generally marked by a
.. plank head-board, while the Confedcrate
graves have a neat marble slab, with c
I the name and Stale, when it is known, ;t
e all with a slightly raised mound covered 11
, with u thick coat of grass. Some of the;,
'monuments are twenty feet high, of .'
;i white and variegated marble, higi-.iy'c
il polished, ornamented with richly chi ved | <
vines and 1 lowers and other designs, U
and .surmounted with statues ol fulii'
s' size, s-iid to be good likenesses of the ;
I departed. Then there are vaults, one in 1
Hii particular, some <\.enty feet square ' t
built of white marble, approached by J l
e marble steps, and even the door of mar-! i
. hie, execi'l the upper part, which is of .
e; glass, through \vineii you can have a
j view ol' the itiU'i'ior. This was .said to 1
! have cost thirty thousand dollars, and I i
I, could but feel that it was at least a mis- ;
j. use of the bounties of l'lovidence, when ^
j there are so many objects of charity dej.hianding
our aid. The vault of the
; "Kentucky (limit, ' l'orter, is here, who ,v
~ was said to be near eight feet high, and I
' through the door yon can see the eotliu, ]
, which looks as "long as a fence rail." t
i- 1 can't undertake to tell you of the beaujtiful
llowers that surround many of the
graves, anil the toys and playthings '
! carefully arranged ai??it the graves, just '
las the dear children played with them i
i in their sunny life, in speaking of the | j
(economy oi cremation, some one oujserved
thai that was gotten up by some '
1 revengeful old fellow lo injure Ilie Inisi- ]
J iless of the marbU-men. 1 don't think i
friend J. 1). need be uneasy. !l
After writing the above, 1 paid a visit,, | (
with a parly oi' live gentlenien and two !
J ladies, to the "Star (ilass Works," which '
'are in New Lebanon, live miles below, 1
- on the Indiana side of (he river. This ';
town has a population of about m?u11
| inhabitants, and is at the brad of steam- ,
I boat navigation, at (lie ordinary height '
I of the river?the Falls here being passed !
by means of a canal. The glass works '
'were very interesting to me, and a men- ;
jger description of them may be to those \
. who will take the trouble to look over j
. 1 this scroll. First, fine whitesaml, sonieV
what of the appearance of gypsum, and ;'
soda ash with a little lime, are put into 1
y a large crucible of clay that will stand
any degree of heat, placed in a furnace <
and niellcd. It is then swung around ;i
by a "crank," and emptied upon a per10
fectly smooth metallic table, at one end.:
l'~j A heavy cylindrical rollor is then rolled 1
|over it by two men, one at each end, i
which spreads it out like a pancake, to
' s~| the lbieknesf of one-fourth of an inch.
inimcuiateiy two otner men, neioru it
1<! i Jias lime to eool much, turn up the edge
about two inches, :uii| another table is
111 rolled up to tin* cud of tin.1 first, and l>y
rs: Die time the rollrr has run over the!
melted slull', two other men put a bai'i
(against tJie turned-tip edge ami push itj
e"' oil" on to the second table. This table is
..immediately run into a furnace and kept
'"' there for one week undergoing the pro-!
el .cess of anneal ling, which toughens and
c> jrenders it Jess brittle, it is then taken
out and placed upon a table revolving all
'.r7 the time. l.'pon the plate sand is
lu sprinkled, and small jets of water are
j pouring. l.'pon this is placed another :
or | plate of thick glass with weights upon)
jit, which is also kept iu motion by a
es'crank. After undergoing this scouring
tc,1 process it is put upon another table and
ut smeared over witii coarse einory, made'
?rs into a paste, and subjected to another
lw j scouring by the same kind of ma-(
ill eliinery. It is then put upon a third;
j table and itihbed by heavy rollers moving
back and ldrth, thus did'ering from
the circular motion described in the
other process. This polishes and finishes j
it. J saw two plates cast eight by fifteen (
feet, and when linifched up each plate of
Iifil size is worth SWJO, as <In* proprietor
n formed inc. This is Hit' only place in
lit! ( 'nited Stales when; siieli "lass is
east." I then witnessed the making
>r blowing of llasks and fruit jars,
lere the material is melted as before,
Hid the workman dips one end of a holuw
tube, about S feet long, into the
ilreoiis substance, turning it ;ill Ihe
ime until enough of it ushers to the
ml of the luhe. It is then taken out,
urned around iiwhile b> give it shape,
el ini'?a mold whieh is in two sections,
me moveable, which is clamped up to
lie other, and he then blows into it unit
it is pressed out to the sides of the
nold, taking its shape whether it he a
la-k or jar, and the impress of the name
r date carved on the inside of the mold,
l is then lifted out by the tube, broken
itr Jiod !i lilile hov runs a rod into the
notilli and places it in a firey furnace.
Ml this is done in less time lhan it takes
0 describe it. They arc, after being anicaled,
put into a furnace, mouths
lown, resting upon a grindstone, milling
horizontally, which .smoothes
hem. Now* lor the window glass,
vhich is a difficult process, and requires
killed lalior. The beginning ol' tin;
iroeessis just like that of making flasks
likI bottles, but the tul?e is larger, and
nore of tlie viried stull'is taken up,
jlaced in a shallow basin, turned over
ind over to give it a neck and globe,
down into until it looks of t ho shape of
1 hig di'iiiij'diii, then handed to another
nan who stands over a pit upon a [dank
n front of h furnace; he puts tins end
vhich is thick into this furnace?so hot
hat you can scarcely bear to look at it,
akes it outuud swings it hack and forth,
vhich stretches it, out., occasionally
dowing into it wh?le swinging it; this
s repeated until it becomes of the right
hickiiess, and if is then a cylinder live
eel long and twelve inches in diameter.
V hot iron is then run through -it longiudinally,
cutting it from end to end as
f you had run a knife through paper.
t is laid upon ft tame, or wmen mere is
l number revolving in a heated furnace.
\ man standout tin opening in the wall
?f the furnace, and when itcomes round
o him lie spreads it out with a long iron
od and ruhs it down smooth on tin*
able, and after going further on thecirle
it is taken out by anoter man and
Jlowed to cool gradually, when it is cut
iy a diamond into the different sizes.
Vhout four hundred hands are annloyd,
and the pay-roll amounts to live
housand dollars per week, some of the
nost skilled making as high its seventyive
dollars per week, 'i'he capital invested
is one and a half millions of
lollars. The different engines and furuiees
consume two thousand bushels of
oal per day. These facts 1 obtained
loin the .Superintendent, who kindly
howed us through the works.
Tli' re were one hundred and two ap)ointmen(s
for preaching on last Sah*
iath in the city and neighboring vi 1 -
All the churches in llte?-ity were
o nerously tendered. t?> (ho Conference
or iim' on Sunday, except the Catholic
.ml i*!j?isc*)jKili:tii. Thcrcarewidiin (lie
ily (en -Southern MetliodM, (?'ii Presiv'cTinii,
nml four llajitist church'",,
iesid<\s four Northern Methodist, one
"nitarian and olio "nri.-lian." The
?'?X?nUlLi?*ii of Loui.-ville is esiimiilcd at
.oiu oik! hundred nml thirty (u one
itimhvd ami (iffy thnusiud.
I sit pposod i had yol. heyoml (lie horIciv
of "Hard Times,'' hut there i.?jrrcal
oni|ilaint of dullness in hu-incsscircle*,
vhieh is of the same familv.
K. A. <;.
??, ?
Laws of South Carolina.
'ASSEU AT THE SESSION OF THE
GENERAL ASSEMBLY, 1873,187-1.
Vu Art lo reduce nil aets ami parts ol
acts providing lor the assessment
and taxation of proporly into one
act, and to amend the same,
[cilXTIM KIi J
t* - _ r* t f I 1 . /. ,i . i
i*;cc. t?i. j no juntos oi me ciruuu
ourt ol tliis Sture shall, on or before
lie lirist day of July next, and every
ifth year thereafter, appoint three
ntclligent tax-paying citizens in each
>f the conn lies of their respective
ircuits, who, with the county auditor
ind'county treasurer, shall form a
:ounly board for Iho equalization ol
lie property of their respective Connies.
with the exception of the real
iroperty in the city of Charleson,
which shall be equalized by
i special board, as herein proviled.
And such board shall organzo
by the election of a chairman,
ind any two of them shall con
tiluto :i quorum for the transaction
d' business; and the county auditor
dial I be the clerk thereof. Such
joard shall meet as often as the chairnan
or a majority thereof shall eli eel,
at the auditor's olliee in the several
counties; and the county audi.or
shall lay before them the returns
jf the real property made by him.
ivith the additions he shall have
made thereto ; and have each taken
in oatli before suijio officer qualilieil
lo administer the same, fairly mid
impartially to equalize Llie value ol
Liie real estate of sucli county, according
to the provisions of this act,
shall immediately proceed to equalize
such valuation, so that each trad
jhall be entered on the tax list at it.'
true value. They shall hear al
grievances, and any person whosi
property has been assessed above it#
true value, not only in assessment
already made, but in those hcreaflci
Lo bo maile, who can secure relie
from said board, shall have the right
Lo appeal to the comptroller-general
jf tiie State, to whom shall be forwarded
all the testimony relative l<
Mich alleged grievances, ami the san
board shall receive mich compensa
Lion lor their services out ol' tin
county treasury as the cireuit judgi
shall direct, not exceeding three dol
lars per diem for the tine actual I \
employed therein ; and tor the pur
pose ol performing the duties hereit
required, shall observe the following
rules:
1st. They shall raise the valuatioi
ol" such tracts ami hits of real or per
sonal property as, in their opinion
have been returned below tlu-ir trm
value, to such price or sum as the)
may believe to be the true valm
thereof, and due notice shall be givei
to the owners or agents of such pro
perty.
2d. They shall reduce the valuatioi
OI SUCI1 ll'lll'lM iliiu lum t<i |iviewnii
properly us, in their opinion, havi
been returned above their true value
as compared with the a\erage valua
lion of the real properly of sucl
euiinly, having due regard lo tin
relative siluulinn, quality of M-il, im
jirovemcnl, natural and artificial ad
vantages possessed by each tracer
lot of real property.
3d. Tlioy Bhall uot reduce tho ag
'greijate value. of the real ami person-1
;a! property of the county below the
abrogate value thereof, as returned
jby the county auditor, with the addition
made thereto hy said auditor,
ins herein before required. The county
auditor shall keep an accurate
journal or record of the proceedings!
and orders of .said board.
! Sec. (iJ. There shall be a special;
; hoard for the equalization of the real
and personal property, moneys and j
:credits in the c-it\* of Charleston, to
' bo composed of ihe county auditor
and six citizens of said city, to he!
[appointed by the city council of said j
[city, which board shall meet annually I
iatUie auditor's ollice of said countyj
Ion the first Monday in September,J
juikI shall Juivc powci^to equalize inc.
value ol'the real estate uin'1 personal;
I property, moneys and credits in said
leity, and shall bo governed by the!
' rules, provisions and limitations pro-1
scribed lor the government of annual
|county boards /'or the cquulitsulioii of>
j real and personal property, moneysl
and credits j but said board shall not,
eoi/tiime its session more than two!
weeks in one year. The county audi- j
tor shall add to or deduct from the
(value of the real estate or personal!
property such porcentum in villages,!
towns, wards, blocks or other dis-j
triets, as may be ordered by the j
board of equalization of the city or j
i county, as the case may be, on tlie j
(duplicate, distributing the same pro
rata to each owner, and shall add to!
1 . j
|oi* deduct from the valuation of the
| real or personal property of intivid-j
! uals, companies or corporations, such
sum or sums as may bo ordered by!
chief' of' s:iid boards.
Sec. G.'i. Each county auditor shall, |
on or beforo the 30lh of September,i
one thousand eight hundred and scv
cnty-fbnr, and on the same day in
each year thereafter, make out and
transmit to the comptroller-general
and the county commissioners an :
abstract of the real property of each j
district in hi.s county, in which he
shall set forth:
1st. The number of acres, cxelu- i
, sive of town lots, returned by said j
auditor, with such additions as shall j
jhavc been made thereto. n
I 2. The aggregate value of sucliL
real property, other than town lots, |<
'as relurncd by said auditor, inclusive.'
!of such additions as shall Ii?k'vc been!
made thereto, under the provisions i
;of this act.
| 3d. Tl;,c aggregate value of the i
'vr.il property in each town, oily and
I village in his county, as returned by i
said auditor as shall have been made
| thereto.
| See. G1. The Stale hoard of Kqnali-j
j/.ation shall consist of one member:
j Ironi each Congressional district of j
'the Slale, all of whom shall have tliej
qualification of electors; and the;
(qualified electors of each congression-j
jal district shall, at the general clec-j
J tion in the year one thousand eight i
'hundred a:ul seventy-four, and on the J
Isamo d:\y in every fourth year tlicru-l
'j after, elect persons to serve ineinbers,
of such board of equalization, in ac-i
corduneo wiili the provisions of thisj
(section ; and the returns of the poll
! books and certificates of election j
j shall be governed by the law regulating
the election of representatives j
j to Congress; and in ease ot vacancy j
in such ollice. either by death, resig-:
nut ion or otherwise, the Governor oi
tlioSlate shall have the power to|
appoint a person, who shall be a resi-'
'dent elector of 1 lie district so vaca-'
i ted, to fill sueli vacancy, as soon as;
he shall be informed thereof. The '
Governor, secretary and comptroller-!
' general shall, by virtue of their olli-j
cos, be members of this hoard. The
.said board shall meet at Columbia on
j or before the fifth of October, ouej
i thousand eight hundred and seventy-.'
, four, and on the same day in every j
'fourth year thereafter, and the mein-j
i bers thereof shall eacli lake an oath
ior aflirmation that he will, to the best1
;of his knowledge and ability, so far
*|as the duty devolves on him, eqalize 1
the valuation of real property among1
the several counties, towns, cities and
jvillages in the State, according to
I he rules proscribed by this act for
valuing and equalizing the value of,
[real property: and having received
,:from the comptroller-general the ab-|
!|stracts of real properly transmitted.
I I tO mm Uy L110 hovuiill cuunij uiiviiI
tors, said hoard shall proceed 10 equal-!
Ijize tlie Si' 1110 among tlic several!
I" towns, cities, villages and counties in
the .State, in the manner hereinafter ;
, 'described :
1st. They shall add to the aggregate
value of the real jiroperly of}
?[ovory county which they shall believe
I'to bo valued bolow its true value in
! J money such per centum, in each case,1
v, as will raise the same to its true val-'
*i ue in money.
| 2. They shall deduct from the agfgrcgate
valuation of the real proper-'
. ty of every county which they shall
I (believe to bo valued above its true
j value in money such per centum, in
> each case, as will reduce the same to,
I its true Viiluo in money.
'j ."id. 11' they believe that right and
-'justice require the valuation of the:
real property of any town, cily or
" village in any county, or of the real
property of such county not in towns
' cities or visages, lo bo raised or to be
l. reduced, without raising fir reducing
" <* i.
> ; tlio other ITIll properly OX MUTII limnj
ly, ?i" without raiding or reducing it
i in the same ratio, they may, in every'
- such case, add to or lake iron) the
, j the valuation of any one or more of
i,such towns, cities or villages, such
' i per centum as they helievo will raise
or reduce the sum to its true value in
i money.
-j 1th. Said board shall keep a full
account of their proceedings and
i orders.
1 See. 0."). When the Stale ]>oard of
2 Initialization shall have completed
, 'their equalization of real property
among the several counties, the1
i jcomptroller-general shall tiansmit to
each county auditor a statement of
th<> per centum to Lu juMetl to. or
-deducted l'rum, the valuation of the
t real property in each of the several
|towns, villages or cities, in easo anj
equal per ecu turn shall not have been
lidded to, or deducted from, each ; |
and ihc county auditor shall forth- t
with proceed to ,add to. or deduct
from, each tract or lot in his county f
the required per centum on the valu-i?
ation thereof as it stands, after hav-,|
i:ibeen equalized by the county <
board of equalization, adding any I
fraction over fifty cents, and dedue- '
ting any fraction less than fifty cents, <
so that the valuation of any tract or |l
lot shall not contain any fraction of a jl
dollar, and charge the name, with jf
taxes, upon sueli equalized valun.lt
The comptroller general shall, also.jt
on or before October liftcentli, annu-[|
ally, give noticc to each county au-'t
ditor of tlie rates per centum author-js
iiicd I)}* law to bo levied for the vari-i;
cms State purposes, which rates, or t
per ccntuin, shall be levied by the i
county auditor on the taxable pro-'i
pert}" of the county, and charged on ;
the duplicate will the taxes required! I
to be levied and collected for other t
purposes. i
Sec. till. The comptroller-general l
shall, from time to time, prepare and 1
transmit to the several county auditors
all such tonus and instructions tis t
he may deem necessary to carry into I
ed'oct the provisions of this act, andji
oil >iin>c< ifnia tvliir*li mnv arisr> It
UVV.V.V, .v.. J
us to the true construction of thejc
same, or in relation to the duly ofi.?
any officer under the same; and the c
forms thus transmitted shall be ob- t
served and used by all county, townu
niid municipal officers. The instruc- s
lion thus given shall bo obeyed by, c
and the decision thus m;ide shall be f
binding upon, all county, town and j t
municipal officers. I
Sec. G7. Each county auditor shall I ?
make out, in a book to be prepared i
for that purpose, in such manner as
the comptroller general shall pre t
scribe, a complete list or schedule of i
all taxablo properly in his county, j I
;ui<] the value thereof, as equalized, I
so arranged as that each separate s
parcel of real property in each dis- t
trict, other than city, village and s
town property, Phal be contained in it
a line or lines opposite the name of i
the owners, arranged in numerical or j j
alphabetical order. And the value e
of aii personal property shall be sells
Jown opposite the names of the own-.i\
crs thereof,respectively; arid if listed 's
by any person Olxicr than the owner, c
the name of such person and the! 1
L'hnraclcr in which he acted shall alson
be slated in such list, which list on
schedule, made out as aforesaid, shall j1
be retained in the county auditor's;j
office, and another made for the conn-h
ty treasurer, and delivered to him on [
ui' Uciore tiie iiliocnlh tiayoi ovcni-; j
bur, annually, as his warrant for theji
ollcelion ol' tlio taxes, assessments 11
and penalties charged thereon, ea':h 1
and both of which lists shall be de- J
nominated the county duplicate. L
Sec. OS. Kach county auditor, after!I
receiving from the comptrollcr-gener-j t
id and such other officers and authorise
lies as .shall be legally empowered to j
determine the rate or amount of lax- \
es to be levied for the various purpo-jl
ses authorized by law, statements oi'j t
the rates and sums to be levied for!}
the current year,shall forthwith pro- .
coed lo determine tho sums to beL
levied upon each tract and lot of real's
property, and upon the amount oft
personal property, moneys and cred-ij
its I sti'U in ins county, in mu iiauiL- ?j
of ouch person, company or corpora-'<
lion, which shall be assessed equally c
011 all real and personal property sub-<t
jeet to such taxes, and set down in:<
one or more columns, in such manner j
and lbi m as the comptrollcr-gcncrul i
shall prescribe; and in all eases where | j
the wliolo amount of taxes upon the j
jo.'sonal property, money's and cred-j^
its of any person shall not amount to! t
ten cents, the auditor shall not enter |c
the same upon the duplicate, if such | ^
person has no other taxable property. |(
See. G!). The county auditors shall t
not be required to assess on tho tax-;(
able properties of' their counties, or <
of any town, city or incorporated i j
vi I In ? (. nr school district therein, for ?
? 1
any purpose, nor lor all purposes;
added together, any rate of taxation
containing or resulting in any fraction
other than decimal fraction, nor
in any fraction less than one-half of a
mill; but if the sum required to be;
raised for any or all purposes results
in a fraction less than one-half of a
mill, such fraction shall be dropped.'
Sec. 70. The county auditor shall
enter the taxes on the duplicate to
be retained in his office, in such number
of columns as the comptroller-1,
general shall from time to time direct; j
but on the duplicate of the countyj
treasurer he shall enter the taxes:.
- 1 ? ~ nAn 1 i) ltd !
ni^ninsb U?IUII juu uci ui i tinu ^
sonal property, on one or inoro lines,!,
opposite the name of the owner or:]
owners; and in all other respects the!,
comptroller general may prescribe
forms for county duplicates, as may,
seem to him most conducive to the ,
interest and convenience of the public,
and county auditors shall conform
thereto. jj
Sec. 71. 1 f the county auditor shall :
at any time discover that any real
ni- now si metiire. dulv return
cd and appraised lor taxation, lias']
been omitted from the; d?pl:cate. iio ;
shall iinnu'diatclv charge tho same j
on the duplicate, with tho taxes of <
the current veai, and the simple tax-:I
?'.s of each preceding year the same I
may have escaped taxation. >\nd if 1
the owner of any real c.^t;:to or new I
structure thereon, subject to taxation, s
has not reported the same for taxa-j'
lion, according to llio requirements (
of this act, and the same has notj
been appraised for taxation, tlie an- I
ililor shall, upon uiscovery ua-rnn,
appraise the same, and upon making <
return (>i such appraisement, shall I
i harge the same upon the duplicate, )
with the taxes of the then current ;
year and tlio taxes of each preceding
year it may havo escaped taxation, i
with twenty per cent, penalty upon <
such taxes of preceding years. And i
it' any leal estate shall have been i
omitted in any velum, the auditor of j
the county shall appraise the same I
immediately fur taxation, lilt; such !
appruiscment in his olliee, and charge <
the same with tho taxes of the cur-!;
rent year and tho simple taxes of the J
preceding years it may have escaped
axation.
Sou. 72. If tlio county auditor shall
>u?i?cet or be in/ormed that any person
or persons, corporation or company,
has evaded making a return,
jr made a false return, of his, her or
iheir personal property for taxation,
31* have or has not made a full return,
:>r that tiie valuation returned is less
ilian it should have been, according to
.lie rules prescribed by tliis act, it
ihall be his duty, at any time before
he settlement with the treasurer for
he year, to notify such parly to ap)oar
before him at his office, at a time
ixed in said notice, together with
ticli other person or persons as said ,
uithority may desire to examine, and <
lie ]>arty, together with any witness i
ailed, shall be examined by said aud- j
lor, under oath, (which oath said i
luditor is authorized to administer). >.
ouching the personal property, and i
.lie value thereof, of such party, and:]
;verything which may tend to evince jj
he true amount such party should i
lave returned lor taxation. i
See. 73. If any person notified, ciher
as a party or witness, to appear i
jef'ore the county auditor, as provided
or in the preceding section, shall re- i
use or neglect to appear before the
sounty auditor at the time stated in
laid notice, or shall refuse to be sworn,
>r refuse to answer any question put
o him by said auditor, touching the
natter under examination as aforcaid,
he shall be deemed guilty of
loniempu uj saiu uuuuur, una saiu (
inditor shall make complaint thereof' j
o the Court of General Sessions of >
lie county, who shall thereupon issue <
in attachment against the person i
:oinplaincd of, in the name of the I
slate of .South Carolina, directed to |
he sherilf of the county, who shall (
trrest such parly anywhere ho may ;
>e found in the State of South Caro
ina, and takft him personally before .
aid court, and, upon conviction i
hereof, such party shall be fined for i
ueh contcinpt of the county auditor, ,
>y said court, in any sum not exceed- ;
ng 0110 hundred dollars and costs of ,
>rosecution, and be confinc-u in the <
ounly jail of :,aiu county until an- ;
wer^ rtnall be made to all questions j,
vhich may be propounded to him by j i
aid count}* auditor, and such fine and!
i i i i l !
osis pin a; anu wnen sueu imu ^ cui-j
ected, it shall be paid into the county f
reasurcr to the credit of the county.!
See. 74. The county auditor, when!
ie shall deem it necessary, may ad-n
ourn the examination provided for in I
lie preceding section, from time to i
imc; and if he shall find that the i
?arty had failed to make any return
or taxation, or intentionally made a
also return, or intentionally returned j
lis or their property for taxation at
ess than its fair cash value, ho shall
letermine what amount should have
)cen .returned by ihe party, and add
ifty per cent, thereto as penalty, and
diurgo the same, with Said penalty,
igainst the party on the duplicate,!
.villi the taxes of the current year;J
jut if lie shall find the party com-;
nitted a merely unintentional mistake ;
n any return made, he shall add suc-h :
imount as he may deem just to such
eturn, and charge the party with the'
iimple taxes thereon.
See. 75. if, upon the examination i
irovided fur in the seventy-second i
oftinn of this act. the return made to h
ir by the auditor shall be found to be!(
:orroct, the expenses of the examina-j
ion shall be paid by the county au-i<
Iitor oat of the count)* treasury ; but!j
f it shall be found that the return, asji
nude, was intentionally false, or that i
10 return was made, the auditor shall
>ay the expenses ot' the examination i
>ut of the county treasury, and charge,
lie same to the party on the duplirate,
in addition to tho penalty provided
for such cases ; and the amount'
:ollected, with tho taxes of the part}-,
,o reimburse the treasury of the
:ounty for the expenses paid as aforesaid.'
But if the return made was un-j
ntcntionally erroneous, said auditori
hall pay tho witnesses' fees and costs!
>f serving the notice out of the conn-j
y treasury, charge the same on du-j
dicate to the parly, and the same
shall be collected and paid into the'
jounty treasury, as aforesaid.
.See. 7G. The expenses to be allowed:
ipcn uic examination jiruviuuu mi uj j
.lie seventy-second section of this act]
>hull be, for serving the notice or noices,
the fees allowed to sheriffs and!
. onstr.Ues for serving a summons, and j
.0 witnesses the same tees allowed to
witnesses in suits before a trial jus-1
ice's court,
Sec. 77. Each county auditor shall;
uld to the value of all personal prop-!
2rty which the owner or other person .
whose duty it is made by this act to
list the same, shall have refused or
neglected to list, or to the value of
which such person shall have refused
or neglccted to swejir, lifty percent.!
on the value, and charge the same on !
the duplicate upon which taxes shall1
be collected and apportioned to the
several funds for which taxes are assessed
against such owner pro rata, in
projioi tion to the respective levies.
Sec. 78. That whenever any taxpayer
. shall fail to make returns to the
iiuilitor of his county within the time
prescribed bylaw, it shall be the duty1
jf life county auditor to enter on the
lax duplicate, against such tax payer,
the property charged to him the pre*'
nous year, with iifty per cent penally
added thereto, except in cases of
deknes*, or absence from the count v.1
i i' - ?
^ nun u?u irnu ?iuiw(iiiu ui 1'iujH j i \
July shall ho charged.
tfee. Ti?. If :u.y person required by
.his act to list property lor taxationj
>hall have been prevented by sickness
:>r absence from giving to the auditor:lie
statement or return for taxation
required, such person or agent may,!
it the time prior to the tenth day ol
September of tho year of the assess-,
nent, make out and deliver to the
;ounty auditor a statement of the
).ime, sworn to, (which oath the aulitor
is authorized to administer,) and
diall also make oath before said audilor
that he was sick or absent during
lie whole time when be shoil.d have
jtherwise li->t?.d his property for that!
rear; and, if absent, that such abjeuee
was not for the purpose of
avoiding the listing of his property.
The auditor shall receive the return
mado by the absent person, and charge . "
such party with taxes on the dupli '
catc, according to the return so mado < v
by liim.
See. 80. Each county auditor shall
correct the valuation of any parcel or ,
lot of rear property on which any
. structures of one hundred dollars or
more in value may have been.con- '
structcd, or on which any structure of r
like value may have been destroyed, \
according to the return thereof, made .
in accordance with the provisions of
this act, and assess tbo tax upon such
corrected valuation. Said auditor shall
also correct any errors ho may dis- 3
cover in the name of the owner, in ^ j
the description or quantity of any
pai'ccl or lot of real estate, or in any
return made to his otlicc. He shall J
also correct any errors in his dupli- 1
L-ate when ordered by tho comptroller-general,
but he shall not reduce
any assessment of personal property
I'pmilnrlv made nrul returned to his
oilico, nor make any deduction from
the valuation of any tract, lot or par- .
col of real estate, except upon tho
written order of the comptroller-general,
which written order shall only ,
be made by the comptroller-gcneral
upon a statement of facts submitted
to him in writing, and when any personal
or real property lias been listed,
returned or entered for taxation in a
wrong locality, the county auditor
iball correct the return or entry, and
charge such property with tho taxes ? '
in the locality required by tho proyi-*' ;
iions of this act: Provided, that any
correction made in the duplicate by
LIio count}' auditor shall be entered on
both the auditor and treasurer's duplicate,
cxccpt that, in caso of the roJuction
of any assessment or tax, llio
auditor may furnish the treasurer
with a certificate of such reduction:
And provided, further, that each
lounty auditor shall keep a rccord of
x\\ sales of conveyances of real property
mado in this county, in which ho
shall enter, in columns, the names of
the purchaser and seller, the quality
Df land conveyed, the location and
price of the same, and therefrom correct
the county duplicate annually;
and, for the purpose of carrying out
this provision, the clerks of courts and
regislrs of mesne convcyanccs of
each county arc hereby required to
I..H-A Hir> niwlnvci-'jvipiit. nf lllfi OfilintV
auditor on each and every deed of
conveyance for real property, that tlto
same is on record in Lis oflice, befoio
the same can be placed on record in
ihc offices of f-aiil clerk of courts or
registers of mesne conveyances; and
the sai'l county auditor shall be entitled
to collect a foo of twenty-five
cents, for his own use, for making
such entry and endorsement.
Sec. 81. Each county auditor shall,
annually, on or before November 10th,
mako cut and transmit, by mail, to
the comptroller-general, a completo
abstract of the duplicate of his county,
which shall state the aggregato
value of taxable property, and tho
total amount of taxes assessed thereon
for tho year; and he shall, at any
time, also make out and transmit to
the comptroller-general an abstract of
the number and value of each of tho
enumerated articles of personal property,
tho value of merchants' ai>U
manufacturers' stock, and the valuo
of all other personal property as returned
by him and fixed by the board
jv boards of critializalion ; but sucli
abstracts shall be made out in such
form and contain such details as tho
uomptroller-gcneral may proscribe.
See. 82. Each county auditor shall
attend at his office, on or before tho
first of may, annually, or at any other
time tho comptroller-general may direct,
to make settlement with the
treasurer of his county, and ascertain
the amount of taxes, penalties and assessments
collected by such treasurer,
and the amount with which eucli
treasurer is to stand charged on account
thereof, and on account of each
fund i'or which a levy was mado on
the duplicate; and each auditor shall
take, from the duplicate put into the
hands of said treasurer for collcction,
a list of all such taxes, assessments
and penalties as such treasurer has
been unable to collect, therein describing
the property as described on the
duplicate, and shall note thereon, in a
marginal column, the several reasons
assigned by such treasurer why such
taxes or other charges could not bo
collected, which list shall bo denominated
the delinquent list, and which
shall be signed and sworn to by tho
treasurer before said auditor ; and said
auditor shall record the same in a
book, to be provided for that purpose,
and transmit an abstract thereof to
the comptroller-general; and, in making
such list, the delinquencies in
each district, city, village or town
shall ho slated separately, and, alter
deducting the amount of taxes, assessments
and penalties so returned
delinquent, and the collection fees allowed
the treasurer by law, said
treasurer shall be held liable lor the
? * ....... , _ - . J
uaiancc or mo taxes, assessments a> u
penalties charged on the duplicate :
Provided, however, that only the following
causes shall be assigned by
said treasurer on said delinquent list
for not collecting any tax, penalty or
assessment, to wit:
1st. That suflieient personal properly
of the parly charged therewith
could not bo found out of which t.o
make I ho same.
:M. That properly was found, but;
could nut bo suld fur want oi' bidders;
and,
3d. That such taxes, assessments
or penalties were enjoined by a competent
court:
- <TX>
Eminent men of science have discovered
that electricity and magnetism aro
developed in the system from the iron
in till' hiumi. i ins accounts for the deliility,
low spirits, and lack of energy a
person feels when this vital element ueeomes
redueetl. The lVnivian Syrup, a
protoxide of iron, supplies the blood
with its iron rU im-nt, und is the only
form in which it i- po> ihle for it to enter
the circulation.
? ?
Owing to the stormy weather on Saturday
of la.st week, only live ladieti went
to bo divorced i:i ; [. Leuib,
-?????