University of South Carolina Libraries
41-1- - -4--F. 47'4 - * *-4 - - - * 4 . . ,44;. -- 4, -4. 4 - - -- r-y- - * - - - -- - -- * - . -4-- .2 aA - - 4. - Z Z-E . 44. ., - OR TH.ISEIAIN FUEULITL 4'-* - 4. ..A& - - - ~~~WEDNESDAY MORNING DCME 1 87 a'r . y, ."rS1 GK 711-i'ral / rF ZAN 7 t, , -AL w eti Awl Y ti " 7* 4W yr: 4 Orde.r Providing Taxes for South Carolinal for 1868. HAnQ'Rs 2D MILITARY DiST.. C: eston S C.; Dee. 3, '67. - . ie uO ers, ..Ko. T159.I T p ' the support of the 'rjion; lgei meAt 'of South foi the year commencing of October, 1867, - the thir -day of Septe '" bo Act of the GeheiQ ;r1-ise a re FA~E; bar g -- ke elar * pi s2eI laws as Mreau o d f es1 Fel aen an f f e% iter( - prrnnageeiee by nsf etiI Nsialiin. soi. af.the Moas44 arecer e . de. ae ti twenty centi ie evy.'ed 4doas frn n;brheince'pryiesu oaf trde ale.b eo echne (ettonq tax&ed -ith-e' Unie oStae aet, whirorch an e son shall make between the first day of January and the thirty first day of December, 1868, to be paid quarterly at the end of' each quarter, to the' several Tax Col.. lectors, twenty cents on - every hundred.-dollars; on the gross prQfits. of*'all banks, gr banking in stitutionis, .two d'ollara -..on every 'hundred dollars ; on the gross in comie- derived :fronv hei arts of photographing .or dagulerreoty ping, one dollar on every hundred dollars.. on -all inermes from . sala i-ies, ren'ts, dividends. and money at intefest, one dollar on ~every hundred dollars in excess of five hundrea dollars ; on th'e gross incomes- of all railroads (not exempted by-law), from earn ings within the State, one dol lar on every 'hundred dollars. All persons keeping hotels shall pay a tax of two dollars on every hundred dollars of gross income; all persons keeping restaurents or eating houses shall pay a tax of two dollars on every,bundred dol lars of gross- income; all persons keeping livery stables shall pay a tax of two dollars on every hun dred dollars of gross incom'; all bhnrs- anrd hucksrs. shall nay a-tax of one dollar on every hun dred dollars of gross income; all persons keeping billiard tables shall pay a tax of five dollars on every hundred dollars of gross in come ;all persons keeping'bowling alleys ehall, pay a: tax of five del lars on' every hindred dollars of grss ireone ; al persons keep ing barr rooms, whther connect ed" -iith ,a hotel' or otherwise, shal pay a tax of :ten. dollars on every bndred dollars of gross in come.;:aI peras, keeping fer "eagr bridges al pay a-tax of oue dollar on ev.ery- hundred doI Arefgross inrcome; all persons ~keppiitol7gates'shall 'pay a tax 6 14 1-i en''revei'handred. ' ofgoss inuome; eaeh per ft-onp~y kepinga publie rate Wa S shall pay'a tax of one h1 darea dollars; upon each pablic 'ack stage coah, bagage-wcgon rand: :mnibus drawn by30 or more horses, -thera shall bepaid a ta. of ten dollars, and upon each dray.,ad car or gage nd ea es n drxwa one horse ataxi dl1a : "T X MPOSED:O #CRTAIT P 4l ~LEGES." >A pelson8 representing f#or an or resvr any piay, cometi, *zV~' inhb tdez. or faree or o' em i0yrmnt of the saoe, or ~ani pt therin, ot exhitinig x br'iks er'other shows of any i nd' hatsoever;siall pa -a tax of es4 del ri day,tObe: paid info the, ands of thederks of the rt, or of- Magistrate in-.tie; ea.e, of Qlerk., wbo shallibe - $a4'o,eolle~t &an'i.pay thysame into the public treasury, except n eaes :wbere: the samieis now re -ailityhgertha -art ar~~e~ er tis-.tate -the sar re 4uthis, $te. fdo~7~ .4ri e e y Fi-eap;n - t - ioh ei p a1 othly r -gbabty in-LJtakt -vacat,oth Teai'motthe State ofS SothMaolina, who, up 1saIf9)& paymenrb haihagsat a ticenee for. $he tie for .which 4. Aca iitavfone dollar h Ilei4 y lery mile p sor bb~ ~te ages ,of tweiity-og~ an arxtyesidei3t. oftlhe 5ate oni fTh isti 4 f auaryg ontgou ende infdred and sty-eign. roe~t e afeiueapableaem asfPthe udln-py mise the'seQiiation tax -,f te Latyear shall net be.nforced, and iagiu all naes.where execion' a not be.en issued and _no post vbeen incaged,.tbe <tax. mxay di 4sch~arged by the payment of thle o'riginal amount-onf or-lo e the fi*t' day oflMareh, 1888. 5. 'All taxes levied on froperty as pVescribe.d in this erderisa1lbe -aid to the 'Tax=Gollsef:gr for the' District dri Parish in which said property is located, except that the tax on railroad companies, ex pressecompanies and telegraphecom panies, shall be returned to arnd paid directly into the Treasury of the State, and this return shall be made quarterly. 6. All individual taxes will be assesse.d directly upon and collected directly from the individuals from whom they are due. 7Z, The houses and lots on Sullivan's Island shall be returned to the Tax Col lector of the tax District-in which they are situated, in the sam'e iManner as o'ther town lots and houses, and shall be -liable to the same rates of taxation.. 8. Before the collection of the taxes herein provided for, every Assessor or Tax Collector (acting in the capacity of Assessor) in this State, shall proceed to make an ad valorem' assessment of all lands, buildings and improvements, with out distinction as t~o city, town or country property, and upon all other property upon which an ad valorem tax has been levied, with reference to the market value of such property in United States cur rency, and without refeirence to any pre vious assessment ; and such assessments shll be subject to revision by military authority. Each Assessor and each Tax Collector acting as Assessor, befor'e en tering upon his duties as Assessor, shall take and subscribe before the Clerk of the Cotit of the District the following oath, which shall be endorsed on his com mission, viz: "I, A. B., do promise and swear, that I will, to the best of my abili ty, execte the rduties of Assessor for mny Gollection District, and will, without favour or partiality, ascertain and assess the actual value of the property, real and personal, upg. which an ad valorem tax is levied, before and for the. purpose of Ieryjng such tax." 9. Each Tax Collector shall attend- at the-ourthouso of the Tax Districi(or if therebe no. Courthouse, at .onie other public place), daily for ofe weekprevious to making his final return, for. the re ceipt'of taxes of his. respective' District or Parisb. 'All taxes- on property im posed by the :piovisions of this- order shall ba!, referenee both as to possession and .al ation. to tbe.6rst day of January, eigiteen blndred and sixty-eight, ezeept 'where someAQther date is ~specially de signated.: Mi'taaes on income _imposed by the provisions.:of-this Act sball have references to the .amount of suck, income received bitween the first day of January, one thousand eight hundrdd aid,sx(y seven, and the first day of January, one tfioraiuhf eigiChundrtd-and sixty.eight, and all such income tax shAll-be due arid .payable onr ~efQore.the-thirty first day of Marc, 1868. ']O. The taxes 'herein levied .haH be -paid only in gold and silv r coin U nited States Treasury notes, or- notes- declared t be .:legal tender by the: ofernment of the .Unitcd" States or notes of Natiolal Banks, or the bills, receivable -of this State; and also pay-certificates of Jurors and ,-onstailes for 'Attendance mn' the ,Courta. Th6 Tax-Collectors of-the st ra. collectiDn districts shall be allowed, on all iwms- of money paid into their hands for taxes, a commission as follows-, that is to -say : The *Tax Collectors .of Ab Ifle, ndetsoi; Banfrlf, OGbester, iarendoi =Dirhngton, Edgefield, Ker 'shaw,.Laureus,.Newberry, OrAnge;Rich land, Sparisabug.Sutnter, UnjQn, York, Marion, St. Philip's and St. Michaels, at the l:t-e of four per cent.; the Tax"Col let~oirs of Chesterf6el, Fairfield, Green ille, Lancaster -Lexington, Marlnoro', Pickens, St..Mathow.'s, Prince George's Winyah, St. Bartholonw', Williama burg, at the ate of six per Fent ; the Ta Collecto' iWAl ints', Cirist Chorch, Haory, bFrieTihWilbl/ Sit eor-ge'.s 'cei Sti.iea. hies' 4ose James' Sante%- S-Joka's Be eey, St"JOhn's Colleton, St.,Peter's,: St. tephen's, at the rate of eht 'per cent L T tarsof s D dre ', fDennsb af the r to o tri':'ee pro idl thatA- axn'DItrlt',w e 4d ,ross aoq nt.Ax0a-pa i"in shall -e Ce" p t tourc +e 'tie ,c0mmsa pof~ the Tax-Co lluic6ir ,.I- ileev1'freal estate'ttpcin xecu ig-gfor aon-pajment oC:taxes,. fhe 4910p"" bid ursach real estate. bea not greater than tire arn4nt-of the execution and"costs, :tl halt 6e- the d itt& f he SI ertff-to ti-in the'-ropert'for Vhe Stats, and..thtitle:t~eretosball hereup o} epassed,to the State, spbject~ to;such egmtile rfgLts of ,,edemptiaa. may -ireafter be dete!ntned.upoi by_-legisla tive abIhoiity. !mprisontrrent for over Ae tauesdalsisbed;-but whenever the am lpt of,the &c., of ay per ann cannQt ohnt of ~nry prpperty of which hs is possessird, the She.rifheld ing the excention shall rake return tirereof to the t'omrmissioners of Roads br-Publie Buddings-or other appropriate nmigpal aghbity, whio -a a-enfprce 4h4 ajment of-the tax .due abopu upaiitbop'roads,-bridges and otr u,tblic ~work?s: provtded, that tlie-commditition re of ich- ib6ur sball n6(f e less thbin Aft~y cents:for a labour-day of eight hoars. - 12. All taxeg levied by than, orider, ex. e t when -ush thres are pyable quar tefy, shall he due and payable as -felb daystyOnehalf an or beforesthe -thirty riday-of-Mardh, onie -thousand. -eight mighalf-on.or before the~ thirtieth day of Junme,. one thousand eight' him dtedn Mity-eight. Any person de si ig to pay the ,whole amount.of his ad's (except su'chab are returned..gp9ar terly) .dn or I efor-e~the thirty-fi st day o, -March shall have the privilege f s'o doing-, and shall be entitled to a disconot- of fl per cenit. ngon- the amout: of .taxes 'falling due on -the 30th day of Jane, 1888. 13. No Tax Gallector or Assessor shell receive lgaroijssions until his retnis bve been receired at the Treasarer's office,f anibeehspproved-by .ire.' 14.--Taxes -revied byeniikilibalties, corporat:ions-or ather -locar nutboTitles, under any general or spe'i-l law of the State, will conform in principle to the modifications hereinhefire made. DECIDEDLY.-We are much per suadled that the following is just so: "A man is lucky who has gas, A man is lucky who has brass With gas and brass, and backers too, A smart chap ought to wiggle through." After'reading the above, ,some tMuhg was said~about w~hat was to becomne of those who didn't have backers, when our devil, hearing, as he supposed, an intyiiry for a substitute for the "weed;" modest ly suggested that they could "cawrawum-as he and1 many other 'rebels' did in war times." There is a point in that remark of our "imp," even if it was not in tended. The Talbotton Gazette says there is a great mania for hunting and fishir.g in that town. But one singular feature connected with the affair is that they all usc the same kind of bait, whether go ing fishing, possum hunting or bird shooting. Every one has a parcel wrapped in brown paper one end ofwhich- is much smaller than thelIZdy thereof. Taxing Intelligence. Attention has already been called to the evident Injustice of taxing gross receipts in trade ;-a system- which,:in'dull seasons, cou verts proft into.a>loss,--and - drags down, wnierehant, by making him pay.a heavy.tax, even when there has been -a positive loss upon the business of-t-hoyear. -But, if a tax upon the -gross' amount of business done falls, with a crushing force upon the merchant, broker orgen eral dealer, it strikes with, addi tional strength at newspaper pro prietors, and imposes upon:them a burden which it is-diffiult-to bear. N .ewspaper publishing' in t'he South has never been a *ery in crativ busines. 'During the War t was conducted 'at a.loss, because .the price. of subscription and rate of advertising could not be in creased sufficiently: to- bring them to .the level of enhanced rates, Pa1 .for,paper, and nanual and elericaljabor.. Aer the war thre was a feverish -rusf of business ; and, .for the time, newspapers pros pered.. But., since the spring of 1866, trado= 6f:every kind have been fang;uishing _atidiawVapers; which depend onteir ,advertising pationage to^save them frbim.los, hveshaend n ;the general de -piession.. Tbis avose fron several causes. Subscriptions do notnuch more than:pay the ebst oftieblank paper upon -*hich a -newspapef is. printed ; but even subscPi tions .were e.c?ked by th -irregularity of.the-.mail9 andthe difficulties of internal comriu hication. As.. it -al routes were,re-opene4 and sub seiption lists were filled, the price of cotton fell and tbe'price. gf irb [ion rose. ' Sobscribers received thir psperg t. i riable to pay.for theo,>it"e. a trd, andju';w itsun-trymep Aipa Iuldhbeinade- In the-eity .tradr via flat: hrt sta naist. Adurta Gssn1d.not advertis'asiberal Si th-iyhid 'to d;i.ard, a thie ;er3 .tiie tbii' the~ se .pdary AssistanCe of rdceipf om. sub. crrptions was cut off the, news papers-of this.city,:and State :were, deprived of that. advertising pat tonabe=hichi t1i bck-bblie' of all nwspaper enterprise: Debts due to newspapeFs-an3 et well be jpressed to. paymnn. A doctor's . bill, a,tai.or's-bill, And a, n.ewspa =per'bilU are usually the last to.be Taid'; and niostt indulgence is ex .pected' wher'o most has usually been granted. This then was the ositibn ' of t daify nwspi,r' . - t wis re ceiving but little from subser%bers, itsadvertising was .dull, and- ar 1deMrs could not be coeected. -Pa: per, the gestest item in news paper expenditure, haarisen great ly mh price; salaries- were ligler thaa .before the war; c ompositors' wages, ink, material, gas, -and the *general cepeu& df livingihadlyonie and all, advanec.L eBdathere was nio increase in the charges of the newspap-er, dithcr' for adverdsirig or -subscriptins,, comimeiisurate with its- additi6na[ cost. -Tirere was,Kon every side, an inceaese of eipense; there .was nowhere an in crease in revenue toinmeet-it. -More than this, the work~ on a 'newspa per must be paid for in ea'sh. T~here is no suen thing as putting off compo.sitor's,. bills, and paper and ink bills, or obtaining that de gree of..forbearance from. the cred itor-of a newspaper- which always egiven to its debtor. The bills oTeach week must be met as Satuir day comes round ; a newspaper pays cash', and -trusts to tiineo for returns. In addition to all other charges upon a newspaper, there is, in this State, an onerous State and City tax. The Saetxi w olr upnevery one hnrddlaso gross receipts, the City tax is seventy-five cents upon every one hundred dollars of gross receipts; -making in all a tax of two and -tree-quarters per cent. A news paper which, upon a business of one hundred thousand dollars for the year en)ding June 30th, 1867. made a profit, after paying work ing expeCnses, often thousicad dol lars, did remarkably well. But then came the taxes on gr'oss re eipts of .one hundred .thousand dollars, viz: State tax, at two dol lars per' hundred, $2000; City tax, at seventy-five cents per hundred, 750, making8$2750. This, ded'net ed from the $10,000 gross pr'oits,; left 87250 as the profit to the pro pritors for one year of labor, one year's interest of capital, and one year's wear and tear of machinery. The tax wvas, Ion its face, about thirty per ent. of the profits, and, in reality, it was nearly one-half. This -is a plain and unvarnished ~statement of the-ease; and, if it is considered necessary that there shonil be nnen~aners in this State for the dii"ccemination of' knowl edge, an( fi r the, good of both white and black, -the taxes: on uewspapers nust - be' reduced. Newspaper men. contribute more in charity. mud-tbr' benevolent par poses, than any other class of men of.equar mean . They 'work for the- gooid of the 'State, and--the Whole.ci> urtry ; and, now tiat i} char ge. ean be made, they -skthia intelligenec shall no longer. be taxed to excess;and that some'of that -liberality may be extended to them which 'they always extend to, and advocate for, other?. [Charleston -News. From the GEorgefown Tmei Arie1 and the Rev; Dr: Girar deau. ?e have read with some curi osity and interest,. the - pamphlet styled "Ariel," which now seems to be creatirrg quite. a'.sens ijon even in literary eircles. With" its prolixity, repetitions, and.slovenlg style, it is, in many respeets;a-re markable production. Whi1.we are not prepared- at a --gnce to answer 'the arguments advanced by 1-in; to show that the ri has no soul, we. dd cont ^hst ho author of this pirblieti}n. has r iaed in our mind. grave: iabts en:th. subject. Qur instinets'nd teaehiu'gs-6arassociationai- con -neetion with them, fron.i @r ear liest inancy to mature iranh od -make us- hesitate, and, in faet, refuse to accept -the conchisions arrived at- by Ariel; withou~t -being able&to gtve as satisfactory an an swer-to'his reasonhigsits wd'c! t desire, and we,are deterred from the undertaking by the- iost':sig nl faure of the Rev. Dr. Gi ar deau, in.his.effo'rtt eontroeyrtathe "oin ts made -by that. writeWlei e l readIhich 've did-,ar-eul -te: Pe.= - Doctor's r sen h r uoli ywe. were in'- '0 Aisi b bat.hes wogi supply us wvth _na terials and arguments .toy:ength en and support our faith- anid . our belief, h1at-the-tregro is, anc -'ivor was, a?member-f the -hnsefahi ly: But in this we- have been Gad lf iisa point6d. In^bis disco'u#e we nd i lmatin withoit argu ment, assertion without proof, .a d: an apparenl effort,to-he sens tion al with his dusky brethren... With a.gentlemen of his suppose&lj4rn ing in- Biblical- autherity, -and ethnologkal equfrements, and see ing-and''reading the showinw hea has made, we eainot 'at regt that;ie said a ythgg at all.'Y; r in our opinion, histhutte faijate t o answer the arguiniedts of:Kieil M 'has thereby strengthened.theposi tions takeni by- thats writei-posi tiOnfl, thenmest vit:al and:ecennrnnd ing;,which we are satisfied fee; and ~tiII.b sisiatdrilv- aiiswer. taken from our neeks, and-li)erby of.thought wilkbe allowed'-to: be expressed in;' liberty of -speeeb. With every disposition to-etterin the discussioii of tfIfis jndtion;ad vaneing -age adpionishes us "to' bo eaittiouis, anid cantion bought. bp dVe-ar ex-perieniee. admioieA, n$ that even in an ef$rt t% o.verthbrow the conclusionic of Ariel, expr'ess sions mightbe used by gswdl might possibly result in 6onf habi:. tation in a modern bastike It maj he that, some of 'these' tags, we will write somethig more' on this subject, but whether it 'be treason-.or not, we do insist that a negro has a soul--and whether that doctrine be controverted, dis. puted or denied in 'Boston., Cincin nati, Philadelphia or elsew'here, .we still maintain it, despite of'Dr. Girardeau's failure to establish the faict. Where is General Grant ? Now that the testimony taken by the Judic-iary C'omnmittee h'as b~een published, the Radiical- world are able to see the slight basis' upon which they formed their con lusions that General Grant is a thorough and uncompromising Radical. They will not be satis-! fled, they will not be pleased ; it will be r, disappointment to them to fmnd that Graut, when he takes~ his eigar from his mouth and for gets horses, can think like a soldier and talk like a man. Gener-al Grant said "there were no governments there (in the South) when the war was over,) and I wanted to see some govern mnent established. and I wanted to see it done quic-kly.'. This is the explanation of the whole enigma. As a plain straightforwar-d man , General Grant saw that a govern ment for the South was necessary, and he looked rather to the end than the means. This is the prin eiple that guides him in regard to the nomination for- the Presidency. Grant can see clearly enough that a nomination can be receivedl upon hi neronal merits and persom:d popularity. He will not s4'o* Demoerat, beiSee apureypartytiet', bou nd to'strp3dre !B%.'d the iominratingar y he has.determined to ys fettered .and p Presideptial nomi Wr.KasJe - ofgiving the Souie m 8tate -governments ami .ls then.governmen't, w y -Generd rant - look-upo 'thue'tat - ". structron rn.atQ s tii _ - light. There:-ii merit in.fitmoed,.mri in,obstip aey "d mai' quiek and judicious a-t the lcavcs ofslie Cass aiready be ef tor - fd-brthe 'sotd - ,th-e Soutirnew_ ph it -shouWi not b-. by the zdge of te go - eTal Gr:nF thing thgt ir tislinrent , negro _ - the SSnti. As-a.' .at1 aie mnut4 d - anks anea ypi4.te~~aWi1 saverin he lygpr.omotedt he nows the -- disti(te Ip violence:and:e - rapine and : addin..spieeohbn :b.rushed b~. the - ngr -~ go eftti~es wanted i o see = - andlin-plife ; fn what formtoe4j no' . +T4E TS wor is ofe * " el I tbt 'fth ,Ler ait~ bribs ar ti p of their dt#q; - A" " $Soriaa er ; oa ierz aeis e e b ' ha onst pf<ay jnihue T MiVh 'pgaiter,41s~eehp 4tben herops~r 'el.ei. OtiWib ivnieAs com~ pessem:tIegplatIer .hae andt ,te pathe fag*Msh agains hs.toay he morther vriteis aresss4hdiut-e agdc?rand4 thfart'o,Miis setadcesomisly abd4nsl ofrtet ring zYii fla#.-.h prestg he po laner ta ;a esd krpc lostiI tz san xor.on tbe fe?>uinv snil at gln itted-i ig aand ho f outeof rs,ii yetalieqf. maynot o- bringig to'arly -p ths he ay g the onitte wI n to ant poyorthanenacetor nrter c epditrcantinpayM ank bankantcy its ftaOdk thefgp w ae owia of mecniebik tpass.e Now at th unsee .u oubtlgeesy tr, colco,aa down ien thsice swapso ct tonotm fsm southern run;yt heq the luxr ffi Hrevee'-bomue -pldadve canot payater. ;t says torhann ey utrwgn cdiorg inothrn cteditor caott cae back ; an antpy ris ockn holders, foitors, c.;nd o the whlner rown lfman.atebrs hatoldown la theseesh oslae toed Nthern andlecoreigna tiwn thn they ricedwampsir ot tion toootomr ohingmepsodtherneriv thateve cotntr aoncmn