OCR Interpretation


Edgefield advertiser. (Edgefield, S.C.) 1836-current, May 20, 1863, Image 1

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn84026897/1863-05-20/ed-1/seq-1/

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BY. SIMKISS, D'JSISOE & CO.
Ti";' Pi! 1
i AA t.... j)
PRO rosco EV mr. COVRITTKR or COXKCKKXCK <>X (
TNK PART I??' I UH SCMATM .?N!> ll O I'SR OF RRPRK
SKNTATI V-.S t? IHK ARKXIiMKXT i liOl'OSKD HT I
TH?: BrNucTu i it K ' T-ii i. (H. H. IS.) TU LAT '
TAXES roi: mr. 1\?.J.O> J ..t ... cs. ARD 0ARUT
0\ TUN GOVRUXRUXT uf TUB COXVRDRRATM
A STATKS ;
?aw I Sue. 1. IL at thero shall he Kried and collected
?ft*?- up?u tho valuo of a'.l narai store*, sait, wines,
und spirituous liquors, tobacco, mumuacturod, or
F . unmanufactured, cotton, wool, dour, sugar, inu
f lasse?, syrup, rice and other agricultural products,
holder owned or the first day of July next, and
not necessary for family consumption for the unex
pired portion of the year eighteen hundred mid
sixty-three, and of the growth or production of
any year preceding the year eighteen hundrod
and sixty-three, a tax of oi-ht per centum ; an 1
on all moneys, bank notes or other currency on
bund, or on deporit en toe first day.nf July next,
4 and on tho value of all credit! nn which the inter
est has not been paid, held or owned by any per
son, go-partnership or corporation on the first day
of July next, and not employed in u business, tho
income derived from which is tuxed under the
5 provisions of this Act. there shall be levied and
collected a tax of one per cent. : Pivciifetf, That
all moneys owurd. held, or deposited beyond th?
limits of the Confederate States, sholl be valued
at the current rate of erchange in Confederate
Treasury notes, and ths said tax shall be assessed
on the first d?y of July next, oras soon thereafter
HS may be practicable, aud be collected on the
Brit day of Cctv KT next, or as soon thereafter as
maj* be practicable.
?SEC. 2. Every person engaged or.intonding to
engage in any business named in the ti ft lt section
of this Act, shall, within sixty days ?fier the pas
sage of this Act. or at tho time ol beginning busi
ness, and on the first day of January in each year
thereafter, register with tho d-striet collector, in
such lorin ns tho Commissioner of Taxes shall
prescribe, n trucuceouut of the name and residence
of o?eli person, firm or corporation engaged or
interested in tho business, with a statement of the
time for which, and the place and manner in
which the same is to be conducted, and aH other
facts jjoing to ascertain tho amount of tax upon
such business for the past or the future, according
t.? the provisions of thi? Act. At the time ofsuou
registry there shall be p-'id to tho e..Hector the
specific tax tor ihe year, ending on the next thirty
first dav ut Dv Ct-tuber, and such other tax ?sm ie
IM tPie noon subs or receipt* in Mich basilic**, al
the tinto of s.u-h registry, as herein provided ; and
the co.lector .-ba 1 give to the person making auch
registry a copy 'hereof, witu a receipt for the
amount of tax then paid.
SEC. Any persou tailing to make the rcg:stry.
and to pay ihe tax n quired by the preceding
Section, shall, in addition to al! oilur taxes upon
bi' bu ?ness imposed by thi< Act, pay double the
amount "I" the specified tax ou such business, and
a like sum f.ir every thirty days of such 'allure.
Si.c. 4. Kxcc| t where lier? in otherwise provi
ded, there sirill L?c a i-.-paruto registry un i tax for
each business mentioned iu the fifth >ectiou of this
Act, and for each pl ? cr of conducting the same,
I.nt no t->x ih ill bc required f r the mero storagi
of goods at a place oilier iban the registered pla?
of business. Upon evrrjr change in the uli.ee o
conducting a registered business there shall bea
hew regt?'ry, but no additional tax shall be re
quired. Un >n the death ..I any person conduit-,
ing a business registered und tiXed ns herein
re<pi;red, or upon the transfer Af-the business tu
atiotlur, the business shall not t>? subjected to MUS
additional tax. but there shall be a uew registry
in the name of tho person uuihnristsd by law lu
continue tb? business.
Seo. 4. Thai upon each trade, business or oc
Cllpalii n horeinaMcr'lniuod, the following tux<s
shall lie kv ?eil and paid for the year end inj," on
tim thirty-first of Dicetuher. eighteen buiidred
and sixty-three, and for eich und every year
ibercallci, vu :
I. Daukeie shall pay five hundred dollars. Eve
rv person shall he defined a Lanker witliiu the
moaning o/ this Act ?Jio karpi a pl?cc of bu-i
ness where credit* ar- ? pened in favor ol-an}
persons, firm, or corporation, by the deposit or
e.le?tiwi of money or currency, anil bypath om
the same or any pint Oieieof shall be paid out or
cb
creditor; hst not to include any hank fSgi
. tb- ri/.od lo issue n>>t- s as circulation, nor agents
for tho sale ol merchandise lor uccouul of produ
cers or manufacturers
If. Auctioneers shall jay fifty dollars and two
and a balf per centum on th? gr.ss amount ot
sales made : Prvriiittl, iniotrer, Tl.at on a I sale
al auction ol stock or s<eiirili'.-s for iiiouey, tb
tax shall bo cut-fi.tiri h ut one | er cen tam ou the
gms*. amount of sties. Every person sha'l br
deemed an auctioneer, within tho meaning of his
Act, whose occupation it is to offer property
sale to the highest or be-t bi Jdcr at ublic outcry
Thu tux Upou Ilia uueiionarn -null bo docuiod
tax upon tho personal privilege, to be paid by
each individu?! engaged in the busiueS*. and
without regard to tho place at which ibo sumo is
conducted. No tax sLr.il be required upon uue
ti -n sales made for dealers in a business registorod
and taxed, and at their places cf b.siuess, or upon
official sales at auction, made by judicial or execu
tivo officers, or by personal representatives, guar
dians or committee*.
III. Wholesale dealers In liquors of ?ny and
every description, including distilled spirits,
fermented liquors and wines nf nil kinds, shall
pay two hundred dollar?, and five per centum on
thc gross amount of Sales made. Every pers in,
other than the distiller or brewer, who shall soil or
t.tier for sale any such liquors or wines, in quan
tities of more than three gullen* ot une time, to
the samo purchaser, shall be regarded asa whole
sale dealer io liquor* within the moaning of this
Act. All persons who shall sell or offer for sale
any such liquors or wines, io quantities less than
three gallons ut one timo to the same person, shall
bc regarded as a retail dealer in liquors.
IV. Ket iii dealers iu liquor, including distilled
Spirits, fcrmonted liquors and wines of ?very
description, shall pay one hundred dollars aud
tfii per centum on the gro.-s amouutot all sales
made.
V. Retail dealers shall piy fifty dollars and two
and a half per centum on the gross amount of
sales made. Every person whose business or
occupation it is to sell or offor to sell grocories, or
any goods, wnTeS, merchandize or other things of
foreign or domestic production, in less quantities
than a wholo original piece, or package at ono
time to tho same person, ( n it including wines,
spirituous or malt liquors,) sltali be regarded as a
retail dealor under this Act : /Vorirfcpf, (totterer,
That any merchant who shall sell only the pro
ducts of the labor of himself and his own family
shall be exempt from this tux.
Vf. Wholesale dealers shall pay two hundred
dollars and two and a half por centum on the
gross amount of s.tles made. Evory person, whusc
business or occupation it is tu sell or offer to sell
groceries, er any gouds, wares er merchandise, ul
forei?u or domestic pruduction, by one or more
original packs ko or piece nt one time to thu same
purchaser, not including wines, spirituous or malt
liquors, shill l-e deemed as a whole-ale dealer
nuder this Act; bot, having bean registered ns a
wholesale dealer, such pers n may also seil as
afore?dd asa rotaiier.
VII. Pawnbrokers shall pay two hundred dol
lars. Evory person, whose business or occupation
it is to take or reccivu. by way of pledge, favor
or cxeh.-irg-, any good?, wares or merchandise,
or any kind of perso-ial property whatever, f-r
the repayment or security nt money lent there in,
shall bo il dined a pawnbroker under this Act.
Viii. Distillers shall pay two lmudred dellars,
and also twenty per cunpnu on the gross amount
of nil silos ma I? Every person or copartnership
who do-tills or manufactures spirituous liquors fur
s ile, shall bo deemed a distiller under this Aol :
f'mrlttnf, A?i<--rec, That d'utiller* of fruit, fur
ninety days, or les*, sb+11 pay sixty dollars, and
also fifty cents per gallon on ibo first ten gallons.
?nd tw-? dollars por ga lon on all spirits distilled
hermit! that quantity.
ix. n refers shall pay ono hundred dollars, rind
ti?oni,d a half per centum nu the gross amount
of alt Sales ttl ide. Every person who mitRufar.
tures ferm-iiied liquors of any name or des?-rip
tiou for t de from tn .lt, wholly or in part, snail be
deemed a brewer under this Act.
?. liotclr. inus, laveras and eating bous, s
sSall bc classified ami rited according to the
yearly rental, or if not rcr.ted, according t i the
estimated v.uno nf the yearly rental of tue house
or properly occqiied, or intended to bo occupied
a* a hotel, inn, tavern or eatiug h'luse. as follows,
to wit : ii' ca?es whee the actual or estimated
rent chat! amount to len thousand dollars or more,
they shill constitute the lir.-t class, and pay an
&ni||*d s nu of liv? hundred dollars: in cases
y/lure jptid fen,' sha 1 lie five thousand dollars and
leis than toi ihouiand dnja,-?, Ujcy sh ill consii
tute tim tee ind .-lass, aij.l pay au aoniii,! ?mu of
tbre*> bunilrvd dollar* ; anil in cu~os w li uni said
rout shu 1 bu iw> thousand I".re hundred doll r-,
and less than five thousand dollars, : uv sh ill cou
stitute th" third cl??a, aud pay au animal sum of
tiro hundred etoLbw*, ?a oases whore said rent
shall he one thou ?an a dui lar?, ami leos
thoUsalfd fivri hundred dollar?; ?hey sh*l
tut? the fourth rln?". ?nd pay an annnai
one hundred dollars; nod in ruse? where
shall be less than ono thousand dollars, tl
constitute the fifth class, and pay an ant
of thir'y chill,rs. Every place where fi
lodgings, or lodgings onlv, er? provided
furnished travellers, sojourners ur bou:
View cf payment yierelor, the income or
from which amount to five hundred doll
that source, shall be regarded a hotel, inn
ern under this Act.
XI. That every placo where food or
meuts of any kind ure provided for casu
tors and sold for consumpdon therein, ai
boarding house io which lhere shall be six t
or m?re, shall be deemed an eating housi
this Act.
XII. Brokers shall pay two hundred
An T person whose business it is to purcbi
sell s'ocks, coined money, hank notes c
securities for themselves or others, or whe
in exchanges relating to money, thal! be
a broker under tIiis Act.
XIII. Commercial brokers or commissi)
chants shall pay two hundred dollars, u
and a half per centum upon all sales made
person or firm, except ODO registered as a
aale dealer or hanker, whose business it ia,
agent of others, to purchase or soil goods,
order? therefor in original or unbroken pat
ur produce consigned by othsrs than the pro<
to manage business mutters for tho om
vessels, or for the shippors or consigners of
>>r who*e business it ia to purchase, rent, I
sell real estate or negrues, shall be dei
Eommeroial broker or coin tn i?s ion merchant
this Act.
XIV. Tobacconists shad pay fifty dubai
. wu and a bolt percent, on gross amount ol
Any person whose business it is to sell, at
segara, suuff ur tobacco in uny form, st
dei med a tobacconist under this Act. But
tered wholesale and retail deale rs shall
taxed us tobacconists.
XV. Theatres shull pay five hundred c
?nd five per renton ail receipts, which la;
be pc id by the owner of the building,
edifice used for the purpose nf dramatic rep
taiious, plays or pertVrtoances, and nut incl
bulU rented or used oecasional'y for eoDct
tbeutncul reprcseuttitiotiS, shall be regarde
theatre under this Aet. Euch circus sh?
one-hundred dollars, and a Ux ot ten dolla
each exhibition; which tax shull be paid I
tuunagor thereof. Every building, tent or I
urarra, where feats of horsemanship i-r acrt
spotts ure exhibited, shull he regarded as ai
under this Act. Jugglers and other per?oi
hibiting shows shall pay titty dollars. 1
pet Son who performs by slight of baud sh
regarded us a juggler uuib r this Aft : /Vor
l'uni no regis ry made in one State shall be
to authorize exhibitions iu mininer biete:
but uno registry shall bo required under thia
lo ituihorizo exhibitions in auy ono .State.
XVI. Bowling alley.? und billiard rooms
pay lorty dollars for each alley or billiard
registered, which tux shall be paid by the o
thereof. ' Every pince or building ?here I
.ire thrown or billiards played, and open t
inililii\ with or without price, shall bo regard
a bowling ailey or Vdliard room respectively t
ibis Act.
XVII. Livery stable keepers shell pay
dollars. Any person whose occupation or bu.?
is to keep horses tor hire or to let, shu!
regarded as a livery atable keefer under
Ai t.
XVIII. Cattle brokers shall pay thc HU
?illy dollars and two and a ha t per con tm
the gross amount of sales made. Any pu
>f hose business il is to huy and sell and de
cattle, horses, hots or .-?.?vp, shall be cou.?id
a cattle broker.
XIX Butchers and bakers shall pay tho
.if tifiy dobars. and one per centum on tho L
?tuomit of sales made. Any person whose busi
it is to bulcher and sell, or oller tor sale ia j
market or otherwise, the tlesh of cattle, ho;
.beep, .-hall be deemed a butcher under this
iud u y person whoso business it is to bako
v il, or oller for salo, broad, shall bo deem
baker under this Act.
XX. Pediera shall pay fifty dollar?, and two
a half per cout. on tho gross sales. Any pers ?n
ocpt persons engaged iu podliug exclusively peri
ca s, hooks, newspapers, pUUIistiod in the Cou
orate Mates, Lt hies, or religious tracts, who s
or bflera to sell, IV retail, goods, wares or o
commodities, traveling with bis goods from p
loclneo in the street, or through different pan
tho e.-?iiny, mi.????, ,?i ^ lln||a under
Ad : fruridrtt. That any pedler who sells,
offers to sell, dry goods, loreign or d- mustie,
ono or more original piecos or packages at
time, and to tho same person or persons as ali
said, shall pay one hundred dollars, and two .
a half per cent ott thc gro-s sales ; and the [
i in who podios jewelry shill pay ti fly dolli
and two au'l a half per centum un the gross sa
The Ux upon pedlers shall be deemed a lix uj
the pir.-onul privilege, lo be paid by ouch h
vidual engaged in the business, without rvgarc
place at winch tho ainu i- conducted.
XXt. Apothecaries sbaf] pay tilly dollars, i
tvto and a half per c?ntuut ou tho gro?s nino
uf sales made. Every person who keeps a si
or bulding where medicines arc compounded
prepared according to prescriptions uf physiciu
and sold, shall be regarded ps au apuihec;
under this Act.
XXII. Photographers ?hall pay tho sum
fifty dollars, axd two and a ha.f per centum
the gross amount of the snles miele. Any p
son er persons who makes for salo photograp
ambrotypes, daguerreotypes, or pictures on gia
metal, paper, or other material, by the action
light, shall bc regarded u phot grapber um
this Act
XXIII. Liwyers actually engaged in pract
chal? pay fiMy dollar*. Every person whoso bu
uess it is, for leo or reward, to prosecute or i
lend causes ia any Court of Record or other juc
cial tribunal of tho Confederate Slates, or of a
M-ito, or give advire in relation to cuitaos of mi
ter? pendiug therein, shall be deemed to bi
lawyer within the meaning of this Act.
XXIV. Physicians, aurgsons and dentists aol
ally engaged in practice shall pay fifty d<dla
Every person whose business it is, for feo
reward, lo prescribe remedies, or perform surgic
operations for the cure of any boJi'y diseaso
ailing, shall bo deemed a physician, surgeon
dentist within the meaning of this Act, as t
case may be; aud tho provisions of paragru|
number twenty-one shall not extend to pbysicia
who keep on hand medicines solely for tho pu
pose of making up their own prescriptions f
their own patients. The tax upon lawyers, ph
sicians, surgeons and dentists shall be dcouioi
tux upon tho personal privilege, to be paid t
each individual in tho business, and without r
gard to the place at which the same is conducto
/'maded, That the provisions of this Act sb?
not apply to physicians and atirgoons exclusive!
engaged in the Confederate service.
XXV. Confectioners shall pay fifty dollars ac
two and a half per centum on tho gross nmount i
sales. Every person who sells at retail confee
tiouary, sweetmeats, comfits or other confec's, i
any building, shall be regarded as a confection!
under this Act.
Ste. 6. And every person registered and taxe
upon the gross amount of sales as aforesaid, sha
bo rcquirod, on the first day of July, eightee
hundred and sixty three, to make a list or retur
to the assessor of the district of the gross amour
of such sales as aforesaid, to wit: Prom the pa:
sign of this Act to tho thirtieth day of Juni
eighteeu hundred und sixty-three, inclusive, an
at the end of every three months, or within to
day* thereafter, after lite said first day of Julj
eighteen hundred und sixty-three, moko a list o
re.urn lo thc assessor of the district of the grui
aiuotttit of such sa'es made as aforesaid, with th
amount uf t*X which bas accrue 1, or should ac
crue thereon, whiob Hst shall bar? annexed tb ore
toa declaration, undur oath or affirmation, ii
form or manne, ai may bo prescribed by th
Commissioner of "axes, tb*t the s uno is true am
correct, and ?ball at tho ?arno trots as n'orosail
pay to tho collector tb? au>?uut of laxos tboreupoi
as uforesdd, and in default thereof shall pay i
penalty in double tho amount of the tax.
SKC 7. That upon the salaries of all salari?e
persons serving ll) any capacity whatever, exeep
upon salaries of person* in tho military or nura
services, there shall bo levied nn-1 collected a tai
of one per CM. iu III on tho gross amount, of sud
s-dary, when hot exceeding fifteen hundred do|
lars, and tw i per eeo tu Ul upon un eXCOrl oVei
that utuouut, to be levied and collected ut tho en'
of each year, in the m unter prescribed for othei
taxes enumerated in this Act: I'fud Jed, Thai
no tuxes -hull he imposed by vir'no of this Ad
on the salary of any person receiving a sular)
not exceeding olio thousand dollars per annum
ur at a like rate for another poriod of time, longei
or ?borter.
Site. 8. That tho Secretary nf tho Treasury
shall causo to he assessed unit ascertained, on the
Drat of January next, ur as soon thereafter as
practicable, the income and profits derived hy
persun, joi.it su ck popjpauy ami corporation from
uyory uceuputlua, employment "r business, wheth
er regi'torod or not, in which they may have been
cngaged. and from every iuvestweut uf labor,
skill, property or money, ?nd the income and
profits, derived from any source whatever
salarie." during the calendar your proooo.
first d y of January next, nud tho MUH
und p'otits shall he ascertained, asses;
taxed in the manner hereinafter pr<"r-ribe<
1. If the income be derived from the
hr.ii.ipy, lands, tenements, manufacturing
liing establishments, tixiurcs and mac
mills, spring* of s ilt or oil,- or veins of ce
or other minerals, there.shail.be deducted f
gross amount uf tho annual rent a sum ft
for the necessary annual repairs, not ox
ten per centum on said rent, except that I
derived fruin heures shall be subject to a
tiou nut exceeding five per centam for
repairs.
II. if tho ?unome be derived from atty
fucturing or mining business, there shall
dueted from from the gmss value of the p
of tho year: iir.it, the rent of tho establi
and fixtures, if actually rented and not ow
the person prosecuting the business ; seco
cost uf the labor actually hired and pei
third, the actual cost of the raw materii
chased aod manufactured.
III. If the income be derived from navi
enterprises, there shall be deducted from th
earnings, including the value of freights eu
shipped by the person ruuning the ves?
hire uf tb? boat or vessel, if nut owued
person running the same, or if owned by
reasonable allowance for the Wear and
the same, not exceeding ten per centum p
cum, aud also the cost of running the I
vessel.
IV. If the income be derived by the tax
from bout or ship building, there ?ball be de<
from thu cross receipts of bi* occupation,
iring tho value of the ship when finished, it
for himself, 'the dost of the labwr actually
and paid by himself, and the primo coat
materials, if purchased by him.
V. If the income be derived by the tux
from thesa'.eof merchandize, or any otberpro
real or personal, there shall bo doducted fru
gross um .unt of salus the prime cost uf the
.rty sold, iucludiug the cost of transport
salaries of clerks uclu illy paid, and the r
buildings employed in the business, if hire,
not owued by himself.
VI. If the income be derived by the tax
from any ether occupation, profession, em
ment ur business, there shall be deducted
the gross amount uf fees, compensation, pi
earning* or commissions, thc salaries of cl
actually paid, and thc rent of the office or
building used in ibo business, if hired am
owned by himself, tho cost of labor actually
and not owned by himself, and the cost of
terial other than machinery purchased for
use of his business, or to ne converted into
other turm iu the course of his busiuos* ; an
en'?o of mutual insurance companies, the au
of losses paid by them during the year. Th
come derived from nil other sources shall be
ject to no deduction whatever. Mor sbull
eigner? bo subject to a tax from any other in
tbau that derived frein property owned, or i
put ions or employments pursued by them w
the Confed?rate States, and in estimating im
thcro shall bc included the value of tho ostiir
annual rental of all dwellings, houses, built
or bui ding lots in cities, towns or villages, u
pied by the owners or owned ami uot occupii
hired, and the value of the estimate I annual
uf all slaves imtengago 1 on plantations or fa
nnd not employed in somo business or occupa
the profits of which aro taxed os income u
this Act. When thu incomo sbull be thus a:
tallied, a l of lh?Se which do not exceed five 1
dr.-d dollars per annum shall be exempt i
tixatton. On all Incomes received during
year over live hundred dollars and not exe
ing fifteen hundred dollars, a tax of live per <
snail be paid ; on all incomes over fifleeu 1
drod dollars, and loss thnn thrco thousand
lars, (ive per cent, .-ball bu paid uti (be fust fit
hundrud dullard, and ten per cent, ou tho exe
ou all incomes of or over three tbousanrf doli
?iud less than five thousand dollars, a tax of
per cent, shall bo paid ; ou all incomes of or i
five thousand dollars, und lei's thnu ten thou
dullar.1, a tax of twelve aud a half per cent s
be paid : and on all incomes of or ?ver ten tl
?and dollars, a tax of fifteen per cent, shall
paid. All joint stock companies and corporal
shall reserve one-tenth of ihe annual earnings,
apart for dividend .iud reserved fund, to bu j
to thu collector of tho Confederate tax. and
dividend ihon paid to ihe sti-ckhold-r shall no
estimated as a part of his income for tho purp,
of this Act! All persons shall give ie an esiin
of their inc >me and profits derived from any i
er sourco whatever, and in doingso shall first si
the gross amount of their receipts as iudi\idi
ur members uf u firm or partnership, and, u
state particularly each item, for which a ded
ti m is to be made and the amount to be deduc
for lt: Provided, That tho incomes und pru
upon which thc above tax is to bo imposed si
n-*t be deemed to include ibe products of li
which are taxed in kind, as hereinafter dcsciili
Prodded, further, That in case the annual ea
in?; of said joint stock companies and corporal
set apart as aforesaid, shall give a profit ot in
than ten and less than twenty per cent upon tl
UM bl lsd stock paid io, . no eighth of .-aid sum
set apart shall be ptid us a tax to the e dlec
aforesaid, and in cases id sum so set ?part sh
give a profit of more thau twenty per cent,
their capital ."lock paid in, ono-sixlh thereof sh
be reserved and paid as aforesaid. The tax
vied in this section shalt bi co leered on the fi
day of January next, and ot each year there
ter.
Sr.c 0 Tb T t if tho ?.?sci.* >r shill ho disant
fled with the statement or estimate of income a
profits derived from auy source whatever, uti
than products in kind, which tho Ux payer
required to render, qr with any deduction ciai
ed by said tax payer, be ahull select one dbinti
ested eitiseu of the vicinage, as n referee, and t
tax payer shall select alioth r and the t
two thus selected shall call in a third, who sb
investigate and determine the facts iu referen
tu said est?malo and deductions, and fix t
amount of income and profits on which the ti
payer shalt be assessed, and a certificate sign
by a majority of the roferees shall be eonclusi
as to the amount of income and profits on whi
the tax payer shall bo assessed : Provided, Th
if any person shall fail or refuse to render t
statement or estimate aforesaid, or shall fail
refuse to select a referee as aforesaid, the asst
sor shall select three referees, who shall fix t
uraount of income and profits on wbic'b the ti
payer shall bo assessed frum the best eviden
they eau obtaiu, and a certificate signed by a m
j ci ri ty uf said referees shall be conclusive on t;
taxpayer: And provided /arther, That in at
case subinittod to referees, if tboy or a majori
of them shall fiod and certify that the stutemci
er estimate of incomo und profits rendered hy tl
tax payer docs not contain more than four fifil
of tho truo aod real amount of bis taxable incon
and profits, tbon the tax payer, in addition to tl
income tax on the truo amount of his income at
profits ascertained ard asscs'od by tho referee
shall pay ten por centum on the amount of sa:
income tax, and the assessor shall be entitled
ooo fifth uf suid additional ten per centum ovi
and above all other fees and allowances : At
provitled further, That tho assessor may admii
idtcr oaths to referees, the tax payer, and ar
witucss before the referees, in regard to said e
ti ni atc, aod any deduction claimed, or any facti
reference thereto, iusttoh forty as tho Seoretary i
the Treasury may proscribo.
S KC I ?. Ou all profits made by any perso
partnership or corporation during the year eigl
teen hundred aud sixty-two, by tho purchase witt
in the Conredcra'o States and sale, during tl
said year, of any flour, com, bacon, pork, oat
bay, rice, salt, iron, or tho manufactures of inn
sugar, molasses mado of cane, butter, woolie
c.otb-, shoos, boots, blankets and ootton cloth
a tux of ton per centum shall bo lovied and. co
lected, to bo paid on tho first day of July nex
Provi'led, That tho tax imposed by'this seciio
shall not apply to purchases and salo* mado i
the due ooqrs? of the regular retail husioesg, an
ah mil not ountlnuo beyond the present year.
Sue. il. B ich farmer end plantar In the Cor
fad rate States, nfier reserving for his own ui
fifty bushels of snout p?talos, and fifty bushol? t
Irish po tatos, ono hundred bushels of thc corr
or fi Hy bushels of the wheat produced in the pr?
sent year, shall pay and deliver to the Confetis
rate Government, of tho products of thc presen
year, one tomb of the wheat, corn, outs,'ryi
buckwheat or rice, aweot and Irish potato*, am
nf the Cured hay and fodder | also (.Be tenth II
the sttgur, ttlolilsseC mude of Hine, dutton, won
and tobacco, thc Cotton ginned mid packed li
some secure manner, arid toluicoo ?hipp.id uni
packed iu buxes, to bo delivered by bim on u
belote the first day of March in the next yent
Buch farmer or planter, aller reserving twent;
bushels of peas or hem;, but not more thai
twenty bushels of both, for bis own uso, shall de
liver lu thu Confederate Onvernineut, fur its use
one tenth of tho peas, beans and ground poas pro
dueed and gathered hy bim during the presen
your As soon a? the aforesaid crops are maib
ready for market, the tax assessor, in case of dis
agreement b<-tw?en bim and the tax payer, shnl
proceed to estimate the same in thc following man
uer ; The assessor and tho tax payer shall encl
s uley t a d'?in tero--ted freeholder from the vic i
uage, who may call in a third in caso of a differ
N
! enri? of ofdwl'Wi'? to n<?ttla the matter in
I or if the tux payer uegiocU or- r\."uiti
I one such freeholder, tb? ?ai-I asscsso; A
' two, who ?ha.I proeeod to a\scss. the t'rop
io provided. They ?hali nsoerthin the a
.the erupa efther hyactual measurement ot
puting the content? of the rooms ur 1
which they are held, when a correct con
ia practicable by' feuch a method,- and
praisers aha't then estimate, under oath, t
ti ty und quality of ?aid crops, including v
h jve beeu ?old or consumed by th?pro lu
to-said estimate, whether gafbored or not
value of the portion thereof to- which t
ern men t is entitled, and shall give a writt
I ment of the estimate to the sald.colteeto
copy of tho same to tho producer. The
dueer shall be required to deliver the wb?
oats, rye, barley, huck wheat, rice, peas
I cured hay and fodder, sugar, molasse?
Wool and tobacco, thus to be paid as a
kind, ia such form and ordinary 'marketa
dition a? may be usual in the section in
they are to be delivered, and the cotton
manner as hereinbefore provided, witt
mouths from the time they have eeen estit
aforesaid, at some depot not more than eig
from the place of production, and if not d
by that time, io such order, be shall be 1
pay fifty per cent more than the- estimate
of tho portion aforesaid, to be collected by
collector as hereinafter prescribed : Prodi
Government shall be'bound to.furnish tu I
dueer sacks for the delivery bf such' urti
grain ns require ito be put io lacks for tr
talion, anil shall allow to the purchaser of u
the co-t of the barrels containing the sam
said estimate shill be o-mclasive evidence
amount iu money, of tax due by the proi
tho Government, and the collector is here
thorned to proceed to callect the sauie by
a warrant of distress frum hi-? office, um
signature, in the nature of a Weit of fir.ra
and by virtue of the same to seize and st
personal property-on the premises of the tn
er or elsewhere, belonging to bim, or HO
thereof as may be necessary fer ' the pur)
paying the tax, nod tho additional fifty pt
afores ?id and couts; and said sale shall bi
in the manner and form and after tho noti
quired hy the btw? of the several States fe
cial sales of personal property, and thc sai
.rant of distress may be executed, by. the tax
tor or any deputy by bim appointed for th;
puse, and the deputy executing the warran
be entitled to the same fee? as '.aro allowed
respective Sta.es to sheriffs executing w
y?cri t'ueiti, said Cees to he pardVas costs be-1
payer : Provided, That in all cases where t
soesor and the tax payer agrco, on the assei
of the erupa, and the value of thc portion t
to which the Government is entitled, no otb
sesstuent shall bis necessary j d)ut tho esl
agreed on sh nil bo reduood to writing aud i
by the as.-essor and tax payer,-.and have tb?
force and efTect ns thu assessment and cstim
disinterested freeholders herein before meet
and two copies of such assessment and esl
thu? agreed on amt signed as ?afore aid shi
made, and one delivered to the producer ai
oiher to t?o collector: AnajProttdtd fi
That the ass- asor is horuby authorized to ai
??ter oaths to tho tax payers and tu witnes
regard lo any item uf the estimate herein rec
to be made: And prodded farther, When
cultural produce iu kind is paid for taxus, if
trient bu made by a tenant who is buund t
his rout in kind, the tenth part of said rei
kind shall be paid iu kiud bylho teuant ti
Government us and for tho tax, of the b-ssi
said reut, und ibe receipt of tho Guvcrnmon
eur shall release the lessor frum all obligati
include said nat in kind io his statement e
come, and discharge the tenant from so mu
bis rent to the lessor.
Sue. 12. That every farmor, p'ant.-rorgr
shall exhibit to the assessor, on or about th
oe March, I SC I, an aceountfjf all bogs he
have slaughtered since the passage bf this
arl before that time ; after the delivery ul
eaiiutate to the post quartermaster hore in
meutiooed by tho assessor, themaid farmer, ph
or graziersball deliver an equivalent for one-1
of thu same in cured bacon, pt tho rate of ,
p JU nd s of bevon to the enc hundred neig
pork. That on tho first of November next,
each your thereafter, an estimate shall ho u
a? hereinbefore provided, of tho value of all
cattle, horses and mules, notmsed in cultiva
and asses owned by each person in tho Oonfedi
Stales, and upon such value tjie said owners i
be taxed one per cent., to helidon or befor
first day of Jnuuary next ensuing. If the gru
or planter, or farmer shall have sold beeves t
the passage of this Act, and ttrior to the first
of November, the gross proceeds of euch i
shall be estimated und taxed as inc inte, i
deducting there:' rom tho tunney actual'y put
the purchase of such beeves, if they have I
actu ally purchased, and the value nf thc
Consumed by them. The estimate of these it
shall bo made in case of disagreement betv
the e?sesaor and tax payer, ks herein prescr
in other casos of income ; ami on each' succcei
first day of Novembor, tho beeves sold during
preceding tweive months shall be estimated
n.xed in the s.tme manner.
t?KC. 1?. That tho .Seerotnry or War nhnll Ur
tho service nf the quartermaster's, dcparlmcnt
I wo branches, one, herein denominated post qi
tt roasters, for the nollec'ion of the articles j
fi r taxes in kind, and the other for distr bu
to the proper points for supplying 'be army,
f r thu delivering cotton and,tobacco to the agi
of tho Secretary ot tho treasury The
m scssor shall transfer the estimato of articles
frum each person, by way of a tax in kind, to
duly authorized pust quartermaster, taking fi
the said quartermaster a receipt which ?hal
filed as a voucher with the chief collector in
tiing his accounts, and a copy of this receipt si
bu furnished by the chief collector to the aud
settling the post quarteringricr's account ti
et arge against him. The post qu-irtcrmastor
ceiving the estimate, shall collect from tho
payer the article; which it specifies, and which
ii bound to pay and deliver bs a tax to the C
federate Government. The post quarteruias
shall be liable fur the safe custody of the artic
placed iu his care, and shall account for the sa
by showing that, a'ter proper deductions fr
utiavoi labl-j loss, the residue hts huon delivet
to the distributing aleuts as evidenced by tl
receipt?. The said post quartermaster shall, al
state the accounts of the quartermasters receivi
from him the articles delivered in payment
taxes in kind at his depot, and make a monti
repurt of the same to such officer a he Secret!
ol' War moy designate: provided, That in c
ihe post quartermaster shall be unable to coll
ti e lax iu kind specified in Abo estimate delivei
tc him ns aforesaid, be ?hall deliver to the disti
Ux collector said estimate us a basis for i
distress warrant authorized to bo issued, and tn
a receipt therefor, sod forwnrd tho same to t
chief tax collector as a credit in the. statement
tbs accounts of said p"Slquartermaster: Provid
That any parcial payment of said tax in ki
chall be endorsed on' SH id estimate before deli vi
it.g the same to tho collector os aforesaid, and I
receipt given lo him therefor by tho district t
collector shall specify said partial payment. Wh
the articles thus collected through the payment
taxus in kind bave been received at the depot,
a brosoid, they shall be distributed tn the agei
of tho Secretary of {ho Treasury ; if they ouns
ut* cutten, wool ur tohaooo, or if they bo suital
fur forage ur subsistence to such places and
such mnntiur as the Secretary of War may pi
scribe. Should tho Secretary of War find tfc
some of tho agricultural produco thus paid in a
suitable for forage and subsistence has boen
will be dopositod in places where it ennnd bc us
either directly ur indirectly for these purposes,
snail cause the s ime lo be sold in such utan tier
bu m ay prescribe, and the procoeds of such st
shall be paid into the Treasury of the Conleders
States. Should, however, the Secretary uf W
notify the Secretary of the Treasury that it wou
be impractical ole for him to culled or uso t
article? caged In kind ar ?ny of them, tn be i
cdvi-d in oeruin districts or localities, then t
Secretary of th? Troamry shall proceed, to colic
in luld diitrlcti or Inoa itioi the tuiittoy vniue
mid articles ipeoifled In enid est?malo and n
required in ki jd, aud laid money Value shill I
due un tho first day of January in ench and eve
year, and be collected ai soon tbereuftor us pru
tle?ble.
Sr.c. 14. That the climates of income sti
profits, other than those payable In kitltl) anti tl
statements or bills for the amount of tho qiccii
ti* on ilcctlpiU?-it?J| ouiployraeUts, bu-u jase at
professions, alni of taxes on gross sales, .?hall I
delivered by the a-Seasor to the collector nf ll
district, who shall give him a receipt for the sam
and th? said iissossur shall file his receipt with tl
chief tax collector of tho Slate, and the collect
nf the district holding said estimules, ?tatemen
or bills, shall proceed tn collect the same from tl
tux payer. The money thus collected shall bo pa
to the chief tax collector of the State, accompuuii
, : by the estimates, ?tatomcuts or bills aforesaid, d
i livered by tba assessor to the district Collector '
. ( aforesaid.
1 I SEC. 15. Thatcvery potion who nstmsfce, gua
' i) iff fl, IUI***? purator or committee, executor or ai
i Utinistrafur, or usngont, attorney in fact, or facto
of any person or per?ons, whether residing in tl
? Confederate States or not, and every rt co i vcr j
; I chancery, clerk, rairisrer or other oflfijcr nf rwy
L* e -art, ?Lull <m du?^i^o fi/r^o>.;^?j?f fin.?i?*ti
t j matte-? iin<l things ni shall lie rerjiiirril tn ho
j tl-'itB ia -ni >r to thu a?s*jwiupat of tny m iney.
p property, products and.it-.cume undue tutireontml
wad 'hu payment of taxes thereon, ant-hall lo
i indeuinified againn nil ami ?very per.-?ri l r all
i payment*, on M.cunt uf the ax fl hi-rein'-spccified,'
und chu.ll he reponsihlo tur all taxes due \rom tho
estates, io?iiuiu ninney, "r property in ijicir p-s
tcssiuu or unrler their CuOtrol. '
?SEO. 16. The income arid money* ofjtosr.itals,
i asylums, churches, schools MD I colleges.-*h ill ho
exempt.from luxation under the provisions ul' luis
Act.
?tc. 17. That the Secretary of the Treasury he,
and bu ix hereby, authorized to ni,ike all rules
and regulations uecasairy to the up-ration nf this
- Act, und not inconsistent herewith.
Ste. 18. 3$U Act .-hull bo in loree for twnyeirs
after thc expiration of tba present year, and the
taxes herein imposed for tba present yunr shall
be levied and collected each year thereafter in tho
manner and form herein prescribed, aud for tho
said dine of (wu year?, unless (his Act shall hu
Sooner repeal?'! : Pfttridetit Tba tax on naval
store.'?, tlo.ir, wool, uottou, tobacco and other agri
cultural products of tho growth of any year pre
ceding tho year 1H?3, impo-ed in the tirst'seedon
of this Act, aba'l ho levied and collected only for
the pr?tent year.
Bill for the Aseses^iuent and Collection
ol' Taxe*.
A" Bill under (ho abuvo lido has pa sed both
House- ot Congress, lt is designed to give en', ct
to the above Tux law, hy providing the Mecca's ry
machinery for it* execution. . The Hill is ve?y
long-thirty-five page*, llolow wo?iv? a synopsis :
bte. 1-Cuates au office in il?? Treasury De
partment tu be railed the Oflicc of the Commis
sioner of Tuxes : the salary of thc Commissioner
fSflOO. }Ie prepares, under direction ot ih? Sec
retary, the inaiructions, regulations, directum?,
forms, blanks, etc ; di-tributes them, and su
perintends tho execution of tue Tux luw gener
ally.
SEC. 2-Declares crch Stale a Tax Division ;
to each is appointed II State collector? who must
bo a resident freeholder ; h is salary tn ho nne
tontb of one per cent, ou amount of tax collected
in the State, provided it be not less than two
thousand nor moro than three thousand dollars;
Sliite collector to give bond wkb sufficient sure
lies, and supciuueud the u>x collection in his di
vi.-ion.
SKC. 3-Each State collector tn divido his Stato
into convenient collect i-.n districts, following, as
near as may be, tho counties or lax districts ; llov
erniuuut State collector to appoint for each col
lection district a district collector, who shall bu a
resident freeholder, and shall assess, levy and col
lect the taxes of his district.
Sire. 4.-Requires colliders to givo bond and
security.
SKC. 5-Authorizes a district collector to sub
divide his district un appoiut as many assistants
as hu may desire, they being responsible io bim,
and ho to thc Government. Thc Slate co lector
sball also appoint for each collection dist/iut one
or moro assessors, residents therein, who shall
taku :in oath without farer or partiality, to exe
cute their office.
S*c. C-Requires all persons or aiS'sriatfons li
ahl to tux to make return under oath or nflirota
tion, and at thu limes and according to thc forms
which may bo prescribed, ot'all property, income,
Ac, on w?iich tax is ordered to l'O levied.
SKC. 7-Krjions dilligcnt discharge of duty on
the part of ihu collectors and assessors.
SKC. ?-Require*, the collectors io make tax
alile liais, ?ben property holder lulls to uiaku rc
turn.
SKC. 0-Tmp'isi's a penalty of five hundred dol
lars and cost, on any person making a fraudulent
return, aud requires the assessor to make a new
valuation.
.VKC. 1U-When properly holders refuse or neg
lect to return property lisis, the ass es ?or to enter
upon ihc property, and raine for himself, and to
?dd twonty-livu pur cunt, to tho valuation as a
penalty.
SKC ll-Requires assessors to value property
where owner is a non-rc.-iJeiit, and of which ito
lists aru returned.
SKC. 12-Al'ows non-resisent pr-porty holders
to make returns af property to the assessor of the
db-trict wbere they reside ; to ho forwarded by
said assessor to the assessor in whose district Ihc
properly lies, for hi-? approval aud return.
%JSKC. 13-Prescribes th" mariner in whieh thc
assessor shall maka up his property lis s nud re
turn them to thu district collector. Imposes two
buudrC'1 dollars fino for tardiness.
SEC. 14-Requires districtcollectors to give no
tice through the press, or otherwise, of tho time
and pince when assessments may be inspected, and
appeals received and determined by tho collector.
atc. 15-Requires district collectors tu tor
ward property lists to thc State collector''.
SKC. 1(5-Requires district Collectors to give
public notice when tho taxes are du?*, and thu
limes and places of payment. Persons neglec
ting so to p >y, liable to bo chirgrl an addition of
ten per cent. Authorizes collectors to distrain cbc
pr- perty of delinquents.
?jsrt. 17-Ki'guliilcs ?ile? under di-1mini in per
tain cases.
SEC. IS-Declares assessed taxes a preferred
Hen on property.
SKC. IS)-Provides for selling real cstato for
taxes if there is not sufficient person ky.
SEC. 20 AND 21-Prescribes the times for col
lecting, forwarding taxes by the distr.ct collectors,
also their accountability.
SKC. 22 AXT> 23-Pr?vido* pennltles for unfaith
! fol, delinquent or corrupt Collectors.
SKC. 24-Requires a sessmcnts tn bc estimate !
in Confed?ralo Treasury notes.
Ssc. '?J-Authorizes collector or assessor to en
ter any house, except dwellings, in tho doy time,
in discharge of their duties.
SEC 2G AND 27-Provides for the oases of sick
ness or death of a coi lector.
Sr.c. 23-Authorizes c..Hectors to prosecute,
wheru necessary, to recover taxes. Authorizes
tax-payers owning property in two or moro dis
tricts, io pay the whoie to the collector of ibo dis
trict in which he resides, or to tho Stato collector.
Sr.c. 29-Authorizes the collectors ind asesssors
to administer oaths.
SECS. 30-35-Various matten ot* detail.
SEC. SK-Compensation of district collectors five
per cont, on tho Crst twenty thousand dollars paid
over, and two and a half pur ount. on all boyond,
with two thousand dollars salary as the maximum.
Componsation of the assessors fivo dollars a day
for each day employed, and five dollars for eveiy
buVlro J taxible persons, with one thousand dol
lars as the maximum compensation.
SEC 37-Tm lien to follow property everwhoro.
SKC. 38-Authorizes a dishurssiij clerk for Com
missioner of Taxes, salary ?1750. He examines
and sottlcs accounts for salaries, commissions, (ic.
SKC. 3D-No person capable of appointment un
der this Act if under forty years, unies declared
unfit for military duty, or discharged therefrom
for disability rcccivud in service.
SEC 4TJ.-Secretary of Treasury may receive
taxes in advance, and allow tive percent, interest*
SKC. 4I-J3-President may appoint u?iccrs du
ring recess of Sena1? i credit on which thu hold
er endorse* his willingness th reoulre Cuurederaie
notes in payment not to b? vuluod ot a higher
rato. . .
?f??f We bave been authorzicd by thc friends of
W. F. DURISOE, Esq., to announce him a Candi
dates for re-election to tho office of Ordinary of
Edgcficld District, at the ensuing election.
April lo, *to 15
Notice.
THE ?muitovillo Company w{U pot In futuro
sell at rotail pither Tor cash or barter. They
are now larguly supplied with Corn, peas and flour,
but want good Lard and Racon fur which they
givo a yard nf 7-8 shirting per pound, or other
: cloth in proportion. Purtlei must negotiate with
I tho Treniurcr by mal', otherwise they may Ml to
excbenjrc when they OUTDO boro with produce and
Hud us overstocked.
WM. GU EGO, President.
May 13 2t 1?
Notice.
DICK CHEAT HA 31 will stnad tho ensu
ing SP RIK (1 SEASON itEdretteld C. fl.
I on Mondays, Tuesdays, Wednesdays and Thurs?
i days,-at Harmon Uallman's tba remainder ol
I the week. Ho will coni-uence his Season first ol
February and end tho 1st day of July. Uv will
remain -at his Stable until first of M ar uh -alter
that time hu will alternate.
Twenty-fivo Dollars will le charged for tho
Season. I do not desire him to go tu moro than
seventy-five Mares,
Tljs pedigrco is known tn tho breeders in Edgu
Cdd, TUOS. U. 1UC0N.
Msy rt 2fn 18
Rags Wanted.
CLEAN COTTON AND LINEN KAUS cnn br.
sidd fur cash at the Advert ita- ellice.
Aug. 27 ur u
CLU9IS ror? SLAVES LOST
IN.TUB PUBLIC SbRVffE;
STATE OF SOUTH CAROLINA, )
OVI/ICK OK ?TATE A tr DITO ii; j.
Co i. ir un i A, .Maj ? |.*?2; J
THE FOLLOWiNii RfcdU LA T IONS AA'D
.>t;l?iJ fc?STlOX? Cur the pr.-parution und
p.iiof o' elaiuisi by citizens of ibis S Ute,* for alaros
1- nt. while employed ou th? fortification* and otb?r
military worki within the Slat?, or whose lots has
beeu occasioned by.the said employment, are pub
lished for the informa iou of a.] concerned.
1. The lollowitig r?solutions were adopted by
tho GeuTul Assembly nf ibis State, at the se?sion
held in January, ISriS:
ltrt-Artd, Tout in tho opinion of this Genera!
Assembly, it is prof or und just that lb? State
should compensate die owuers of slaves taken by
the authority of the State for ih? public service,
who have died from unease- contracted in said
service, and whu.-e death or loss bus been occa
sioned by reason of -ad service.
Itntulvtd, That tho s-.veral claims now before
the Lvgirlatore, as well as all others that luty
hereafter arise, be presented to Junes Tupper,
E-quire, State Auditor, to l>e audited. A Lo. that
sai J Auditor be authorized and required to rall
for any additional proof that he muy douiu nocen
sary to e.-Ublisb said claims ; and that ho report
to ibo.next session of the Logilaturo each claim
allowed, with the evidence on which bis judgment
i.? based.
Ii AJI claim; nur on file in this offiro, or which
ia.y be hereafter submitted for audit un dur the
f-regoiug resolutions, shou.d bc supported by the
affin? vit of the vial maur, which affidavit should
set forth ns m my of the following facts as tho
said c aiuian! can mike OAth to, iee irditjg to bis
knowledge, informa ion, or bo ief:
(. Tho iiHuio and residence of the owner of
the slave.
2. The nain", ago and qualification!- of tho slave,
and his condition of health at tho time of the im
pressment by tba authority of the Stale.
3. The t.me when, tho agent of ?he State by
whom, and tho period for which ?be iuiprositueni
was made.
4. Tho location of tho fortifications, or oilier
pujlie wurlts, on which the slave was employed ;
nie du ra'bin of said employment ;. und ihe name
of thu offieer or other person having the charge
of tho slave while in the publie service.
L ?5. The circumstono.-s of tue loss. If by don th
-the rui ure of l?e disease ; when and where Con
tracted, by w..at physician (if any) it was treated,
un J .? heil and where it terminalen. If by escape
-when and bow ibo escape wus effected, aud
whether to thu enemy pr otherwise.
III. Tho rtaieui- ai of lue ulai r ant a? to the
ownership, impressment, *nd loss nf tho sluve.
should be corroborated by Hfc affidavit of ni least
one disinterested person. The taoi of the itupress
iiiont should be verified, whenever"practicante, by
ibo agent of the State by whola tho impressment
wis made, or hy ono of Ibo Commissioners of
Hoads for tho District or Parish trun which tho
slave was taken, or by du: officer or overseer hav
ing charge of the slnve while in thc public service.
Tile circumstances of lifo loss shout 1 be estab
lished iu case ol death. b> thu attending physician,
if one was employed and his testimony eau be ob
tained ; and in case of escape, by tho person hav
ing charge of thu slav? at the lime ol uscapu, if
his evidence nan bc obla ned.
IV. In addition to ihe foregoing prvof, Ibo
value of. till S'nve, at tho limo ef imp rvs-?icu I,
.-?lou d be assessed by two disinterested citixuos ol
the District nr. Parish fi om which th? slavo was
taken, who shall be first ?worn tu uppruiav Iii?
said ?lave fairly and impartially.
V. If the owner of tho slave is dead, or is
laboring under any l"gal disability, tin: evidence
'ending to establish ibo ownership, itupresstnen*
arni lon", uny bo adduced by tue proper legal
representative ul such owner, who should make
affidavit ol'ibo facts indicated lu-Section IL,
nrcurding to bis knowledge, information and
belief. Tho afitdat it of the ownor, or of his repre
sentative, unsupported hy other evidence, will not
be laK?u**i) couulusiee of the liters iiratod thereiu,
unless il sha!! appear that oilier aud higher evi
dence cannot bu obtained, which fact sh ula bo
distinctly set fo-th in the affidavit nf the said
party. And ibo ollieer taking the alfi.ladt should
state in his certificate of authentication, wboher,
in his opinion, thc said party is, or is not, cn titled
to crcdir..
VI.-T ic following form of certificate uf*an
thent:rafvin i?*uggested : x.
STATK ur Somi CAIIOMMA. 1
-- District j
I,-. Clerk nf die Court of Common
Plea? amt General Sos'-ons (or other officer au
rhonxed io miiuruister oaths) of s dd District ?nd
Stale, do hereby certify thal thc foregoing affida
vit* nf-, and appraisement by
-, were sworn tu before uie by
Ute said parties, who-e jennine signatures are
Mi'iserih-d thereto : .ind that thc said affiants ami
rt|ipr.iis?r* are nell known tu mo to be pcrsous uf'j
veracity and credibility.
In testimony whereof I hereunto subscribo
[t.. S j my name ned affix tho seal of die said
Court (or any official seal;, at-,
Ulis-"lay of-, 1.S6.I.
[signaluro ?nd title nf Officer.
Vlf. No provision bas been made by tho Con
federate (juvernment for compensating ownera for
slaves l"ft in tbc public service prior io April.
IffCI. The recent Act nf Congress " to authorize
and regulate the impressment of private property
forth? use of the army ?nd for other military
purposes," applies to ta? futuro, and ba? nn r?tro
r peet ?ye effoct. This Act. however, recognizes
The principle < f rompensation ly thc dov. nun. nf
for such Tosses ; and it is to be presumed rhat
provision will br-ma lo hy futuro Cm rrossi.ia.il
legislation Tor their payment. Thc mode of proof
indicated in tho foregoing articles conforms iu all
important particulars to ibo requirement's of the
impressment Ad of the last session of Congress,
ami agrees in its main features with the provisions
of die Act of tho Provisional Congress, approved
30tb April, ISSI, for '. perpetuating ternim,ony "
in cases of slaves lo-t during tho war. This con
formity is deemed i'op.irtmt in view of ibo char
acter nf tho proof which the State will be re
quired to make, in establishing ber demand
alamil tho Conledorato Government for m?ney
advanced to her citizens on claims for which thc
said Government is primarily li-ible.
Ver}' respcctfullv, vur obedient sorrant,
??-JAMES TUPPER, Sute Auditor.
May 20 lt 20
Proclamation.
STATE Of SOUTH CAROLINA,
EXECUTIVE DEPARTALEXT,
COLUMBIA, April 18, lSfi.1.
WHEREAS, the present supply of provisions
ir? thi* State is needed for tho siihsiMencc
of thc people thereof and thc soldiers of tho Con
federacy therein : And whereas, it is deemed im
portant* to prevent the exportation of tho tame
for speculation j
Now theroforol. MILLED GE L. BONHAM,
Governor or' South Carolina, by virtue of thc
power ves'cd in me under Ibe Coiisdtution of thin
State, do i.ssuo this, my Proclamation, and forbid
all persons, for tho space of thirty di.ys from this
date, fr -ni exporting beyond the limits of this
State, any Salt, bacon, pork, beef, coru, meal,
wheat, fl -'.ir. lice, pens, or potatoes. The follow
ing persons aro excepted, viz : Quartermaster.-,
Cotnruissarics, and other ?gents of thc Confeder
ate Government purchasing provisions for the
army, who must exhibit satisfactory evidence of
their official character and authority: persons
fruin other States ali? pnrcha-o for their own pri
vate usu and consumption nud not for resale, who
shall make oath to that effect before thu next inaj;
irtrute previous to tho removal of thc articles pur
chased, which oath tho magistrate shall preserve
and furnish for tho usc ol'ibe Solicitor of the
Circuit when required ; a?renla of counties, towna,
corporations, nnd Soldiers' Boards of Relief, of
other States who exhibit satlsfsotory proof nf their
authority to purohais sueb provieioQi in b?ti?lf ni
such roundel. tuan?, rs'pora'ioiii 'ir Soldier..'
Bonni* r.r Relief w pnbllo Ur-n ur fur distribu?
tlon nt costi and charg?f, abd not Ter relaie Kt
prout.
fia':', ?adc by lir.nrcsl-lcnln nnd Cafgfi?S enter
ing our porta frcm ithfoad stt niau excepted. ?
It i- enjoinod upon all sheriffs, magistrates nnd
constable*., and all good citizens are appealed to,
to aid in ibo enforcement of this Proclamai ion,
nnd also of thc Aet of the General Assembly, en
titled .' An Act to enforce any Proclamstlon uf
thc Governor prohibiting Ibe exportation ol pro
vidions," ratified thu toolh day of April, A.D.
I Still.
Given under my bnntl and thc seal of the
State, at Columbia, this eighteenth dav of
[t, 8.] April. A.D. one thousand eicht hundred
mid sixty-three. M. L. BONHAM.
Wit. ll. llr.NTT, Secretary o? State.
Apn'1122 -lt 16
N?TICK
WE WILL take Confederate money in pay.
nu ut bo- all debts due thu Finn ot Ham
mond .t Lark, ur In either nf us individually.
CI1AKLKS HAMMOND,
JAS. C. LARK.
Hamburg, April 20th 1m lc
._?- --- ?
For 8 he ri ft.
NAT RA MY/ cir. . ' . . - : '
A. P. WEST,
J?iiN ISLAND,
5*. V. COOPEE,
WILLIAM SPLKJiS,
li KN RY B. O ALLMAN.
TOT Tax Colleaior.
C. M. MAY,
CHARLES CARTER.
BERRY HORNE,
W. il". HOLLOWAY,
LEN J. ROPER,
el ARLIN ? TIRNER,.
For Clerk.
fl. HARRISON,
JACH60N COVAR.
Dentistry !
DH. If. PA KKK K will be ii afc oflM
regularly ei ch day J it ri nj mic-tiny Weok ;
bul iiftor tb un bo will i -uly oe there o?cajioh?l!y,
as bis Professional cticu?raienu throofbaat the
District demand much uf-Us-attention.
f?THaving tu pity the highest Cash priess fo
Dentistry material!, ke will hereafter wurk ONLY
FOR CASH.
Sept 10 tf M
LAND FOR SALE. ?
THE Subscriber offen" f"V tale trivately til?
UOMESTEAD PLANTATION af Buhm
Jennings, dee'd., in Edgefield District, containing
NINE HUNDRED ACHES,
Situnto on St?vous' Creek, on the Road leading
from Augusta tu Calhoun's Mills, 28 miles from
Augusta, and bounded hy lends of Dr. J. J. Cart?
leite, Mrs. Cartledge, C. L. Blair and ethers.
There are on tbs placo a comfortable Dwelling
House an - all necessary outbuildings. Tkers are
seventy-five acre* of gnod bottmn land, aed thirty
u?rrs of lund suv n in Wheat, and shunt forty la
0?tH. The place ls woll watered and timbered ana
is in a high state of cultivation.
If ? purchaser mn he found seon, I wf?l ?ell
wi-fh tho place Seventy-five Head of Sheep, ftoefc
nf Cuttle, ?c. .'
Dr. J. J. Cartl-edgo or the Subscriber will take
pleasure in sbowi?j); the phire to any oue d?sir?es
of purchasing an excclluut plantation.
j&**Turius easy.
W. D. JENNINU8, Kx'or.
Mart tf 9
State of South Carolina,
T,
1,
E D GE FIELD D I ST El C T,
1 rwT.
IX OH DINA i
J. D. R. Miller; Adiu'er Applicant,
vs.
TT'-nrv Mill?r and others. Dafetreemts.
WU ER HAS. J. D..K. Mill. r. Administrator of
Ute Estt-te of Elisabeth J?. Miller, d?e'd.,.
has applied to mu, hy petition' in writing, praying
that a part nf thc proceeds of thu Roui l?tate of
the said Elisabeth F. Miller, dee'd.. maybe paid
-.-vcr t-i him, to satisfy doh's against said Estai* ;
and it appearing tu my sutisfautiou thai Sion Mil
ler mid tho child reu uf Nancy McCarty, drccaied,
(mimes unknown.,) Defendants in this ease, rodds
beyond thc limits of this Slate. They aro Sjovre
!?ni rr>|itir?d to appear ut thu Court of Ordiueiy
Li he h..|.l< n ul Edgefield C. H., for idgefls'iTDt.
triet, un Saturday the 23d Muy, A. D., isca, te
?how cause if any tbtjr can, why a portion eft'ie
.ruceeds nf the sale nf thu Real Estel? ef Eli sa
lie?? F. Miller, dee'd., sold hy mu for Partition
?nd division, rbouid nut he paid over to the laid
J D. It. Miller, Administrator, to liquidate tho
lehts against s J id Estate, or their t misent t? tke
nine will be entered of r-cord.
(?iveti under my hand mid soal, this tba 2sJd
Jay of Fcbruury, A. I). WW.
AV. F. DURISOB, 0. E. D.
Feb 23, 1863. 8m ? ?
State of South Carolina.
EDGKFIEL*- DISTRICT,
IN ORDINARY. *
Xan^y Satcher Applicant
Josse? Satchir, Guardian adlitsm. " j
SY au orderTnsm the Ordinary, I snail proceed
to sed at EdgctlvUl Court House on the irst
Monday In Juno next, for Partition, the " Real
Estate nf Robert Satchel*, deceased, esstisling o'
i tract or parcel uf land lying and being in the
District nud State afaresnid, containing Two hen
ired (200) acres, more orl?is, and bounded ky
lands of Henry Cato. Boajimiri M elton ?td ethers.
7Vr?MT.-On a e n-Jit. until the first of Jannary
next. Purchasers to give Bond, witb good teSnri
tic3 and a M-.rtjruge te tho Ordinary to secure the
[lurchasur money. Cost te He paid in Cash. Po?
lession t* he given on th? first January. TMee
??tra. LEWIS JONES, s.s n.
May ll, 18<tt, St 19
Administrator's Notice.
A LL person having any demands agaioit tbt
A. Estate ol' Jnhn A. Crowd-r, deceased, are
requested to prest nt thom ortho subscriber on or
before tho 2'.i.b July next, ns on that day a final
settlement will bs made ia the QrdTpary's Odes.
Also, all r^'s ns indebted to said Estate are re
doited t" pay np by thut time.
ti. M. SPEARMAN, Adra'er.
May J ?Jiu_ld
Notice.
ALL peinons indebted to the Estate of James
C. Henderson, dee'd., ara requested to make
payaient hy the 1st day of October, litt, and
tS-.sc baviag demands against said Estate are re
quested to present them forthwith, as I desks I*
make a final settlement on that day.
L. CO KLEY, Adm'r.
Oct I, 1862._ly ' 4*
Notice.
LL pcrions indebted to the Estate ef John R.
_(iwaltney, dee'd., are requested to make pay
aient as enr y ns possible. These having claims
against thc Estate will present them, properly
attested, to Dr. A. 6. Teague, ray aothorfted
agent. LUCY GWALTNEY, Ex'or;
Doc 8, 1862._ly 4?
NOTICE.
ALL porsons having claims against the Estate
of Dr. J. Harwood Burt, dee'd., are notined
to present them, properly attested, as the trader
signed is proparod to pay 'the same. Those in*
deb ted to said Estato are requested to-?ettle prompt,
ly. W. M. BURT, Btfor.
.Tnn 21 if . J
A
Notice.
ALL persons having demands against the Es
tate of William E. Middloton, dee'd., are re
i|ucsted tn present thora to tho undorrignsd, ?nd
tb nue indebted to ?aid Estate are requested te
make Immediate payment.
EMILY MIDDLETON, Adm'ix.
Marjt_;_jim?_9
Notice.
A LL persons indebted to tb? Estate of the late
J\. .lames Harrison, deceased, hy 'Note er Ac
count, ure requested to msko' payment te me on
or before thc 25th inst.,and those having demands
against said Estate are requested lo present them
for pnymont imniudiiitely. Tho legatees of ?aid
E?t ito arc requested to meet me iu fue Ordiitjtry'i
O?TIeo at Edgefield C. H., on Mcndny 35 th in it., frf
final settlement on said Estate.
JAS. B. HA RUIS05, BfcVr.
May 13th_18(l3:_19 ^
Notice.
ALL pvrnm nenUcdnj oi' refni!ti? re f?n\
their funds to' work un Itho forttfltatlan ed
the Coast, are hereby rtttnetjed to call ott me ani
pty their fines by the first day of July Uelf, alU
save cost. A for that time I will tun over th?
names of all perenna fined tn thc Cl?rtt of tba
Court. J, A. BLAND, Treas.,
of B. C, E. Upper tlat.tdllon, 7th R.g>.
Hay 13 _ lit 10
SALT FOR FARIORS !
HAV PN ll aeaefite.1 the Ajrcm-y of an exttntlve
SALT WORKS, I will he able to furnltk
SALT in lartfo or small quantities, and will ka
governed hy thc lowest market price in nambuif
ur Augusta.
S. E. DOWERS, Aleut.
Hamburg, M?r 30_8m 13
Notice.
LL persons haling claims against the Estate
of Willis Whittle, sr., dee'd.,*- are requested
tu present thurn July attested neenrding ti* law.'
A. WHITTLE, T . . '
li. CROUCH. I Ail
Mar ?? Sm* f
A

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