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"To thine own self be trito* and it must fol?no, as t?i? night the day j thou can'si not then be false to any man.'1
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BY lt. A. THOMPSON & C(J.] "PICKENS C. H.; S. ?| #ATUltDA\f, JANUAKY 6, 1866. , . [VOL. I-JjJO.-lO.
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ACTS OF THE LEGISLATURE.
? -
Aa Aot to Raise Supplies
' ?For Jhe Year commencing in October ? One
? Thousand Eight Hundred and Sixty- Five.
I. Be it enacted .by the Senate and House
of Representatives, now met and sitting in
.General Assembly, and by tho authority of
tthe same, That a tax for tho sums and iu the
.tuanncr hereinafter mentioned, shall bo raised
?pd paid into the public Treasury of this
. 'State, for tho uscnAd service thereof; that ie
tty) soy : .Fifteen cents ad valorem on every
'hundred dollars of the value of all thc lands
.granted in this State, except such lands as
?luring thc year havjLbfecn in possession of thc
iFrcednian's Bureau, and on all.lots, lands and
ftmildings within any city, town, village or.ber
' oug?i in this State, except such as during thc
year have'been in possession of the Freed
. man's Bureau;'two dollars per head on all
.male residents of this State between tim a#cs
?of twenty-one and sixty years, except such ai
<oan be clearly proved, to the satisfaction ot
tthe Collectors, to bo incapable, from maims 01
. ?otherwise, of procuring a livelihood; sixty
cents per hundred dollars on factorage, em
ployments, faculties aud professions, including
the profession of dentistry, (whether in thc
profession of the law, thc profits be derived
.from'the costs of suit, fees, or other sources ot
profesional income,) excepting clergymen;
*ixty cents per hundred dollars on the amount
of commissions received by brokers, vendue
. "masters, and commission merchants; one doh
. l?r per head on each and every dog, of every
, kind and de?criptiou, in the State on the first
.day of January, one thousand eight hundred
and'sixty-six* or brought into the' State be
tweeu that time and the date qf thc payment
^rrf taxent forty ecnts per 'hundred dollars* tm
. tho '.capital stock of all iucorporatqd gas-light
eompanics'now in active operation ; ono hun
.drod cents per hundred dollars on all. premi
. urns taken in this State by thc agencies of in
surance companies and underwriters incorpo
rated without the limits*of this State ; on all
^express companies doing business within this
State, one thousand dollars each, to bc paid tq
tho Tax-Collector of*Richland District; twen
. ty cents upon ev?ry xhundred dollars of thc
?mount of sales of goods, wares and merchan
dize, embracing all'thc articles of trade for
. *alc, barter or exohange, (thc products of this
State and thc unmanufactured products of any
. " of fife United States, of Territories thereof,
excepted',)' which any person siiall have made
from tho first day of May of thc present year,
to tho first day of January, in the year of qur
/ . LoTd one thdusand eight hundred and sixty
six, cather on his,* her or their capital, or boi
rowed capital, or on account of a.ny person or
j . persons as agent, attorney or.consunta; one
hundred cents upon every hundred dollars of
,. the amount of sales of all goods, .waros and
.merchandize whatever, which any transient
.person; not resident in this State, shall make
i tl a*ny. house, stall or public tolace ; one hun
dred cents on every hundred dollars of the
' ,. val*e oF all articles manufactured in this Stato
for sale, ,bartcr or exchange ; twenty dollars
.**upon every hundred dollars of the value of all
wpirittaous liquors manufactured in this State
. for cale, barter or exchange, and upon a|l
spiriftraous liquors' brought into this State for
wile, .barter or exchange ; one hundred cents
on every hundred dollars in value of all ebtton
j on hand,on thc first day of October lan, ex
cluding thc crop of thc present year ffeun this
. taxation ; on^ dollar on every hundred dollars
'of all sales of cotton made since tho first day
of May last to the first day of October, one
thousand eight hundred and sixty-five : Pro-'
' yidedi That thc tax shall not be,due on any
.cotton seized by tho United States Govern
ment and not returned, or any cotton stolon
?nod not recovered,; one hundred cents on cv
* ?erj- hundred dollars in value of all crude tur
pentine, spirits of turpentine and rosin, on
I ii hand On tho first day of October last, exclu
ding tho production of tho year one thousand
, eight hundred.,and sixty-five; one hundred
cents on evory hundrod dollars bf all sales of
?aid articles' from first pf May last00 first of
Octobor, ono thousand eight hundrod and
sixty-five, oxoopt sales of production of prcs
1 ont year; twenty dollars per day for ropro
scnting publicly for' gain or reward any play,
/comedy,.tragedy, interlude or farce, or other
employment of tho stage, or any,part therein,
or for exhibiting wax, figures, or othor shows
of - ? hy kind whatsoever, to-bp paid into tho
hands of thc Clerks of thc Court respectively,
who . shall bc bound td pay the same into the
public Treasury ? executing in cases where tho',
same is now required by law to bc paid to
corporations or otherwise.
II. That all taxes levied on property as
prescribetl in tho first section of this 'Act,
I shall be paid to thc Tax-Collector for tho ?)is
I trict or Parish in which said property is loca
ted. And whenever any person, upon whom
a tax is imposed by this Act, has no visible
property upon whioh an execution oau^Jo lev
ied, 16 8haH'be tho duty of thc .Tax-Colleotor
to sue out of the District ?ourt a special nt
taohuient, attaching moneys and orcdits ita tho
hands, of anyone whomsoever, and due to such
person, which spoojal attachment shall be con
ducted in tho same way and be subject to thc
same regulations as aro .provided for special
attachments in the Act te ostablish District
Courts: Provided, That any employer\nay
make returns of the names of such persons as
aro employed by him, and pay tho tax of 'such
person, in which case the tax-rec6ipt shall bc
a good and valid sct-otf in any action for w'ajges
by such employco against such employer.!
III. In making assessments for taxes on tho
vnluo of taxable property used in manufactu
ring, or for railroad purposes within this State,
tiny value of thc machinery used therein shall
not be included, bu* only? the value pf thc
.lots and buildings as property morely. ' .
IV. That thc lots and houses on Sullivan's
Island shalt Hereafter bo returned to tho ^ox
Collector of the Tax District in whioh they
are situated, ih the sanie manner as other toy?n
lots and houses, and shall.be liable to jho same
rates of taxation.
V. That the taxes herein levied shall be
paid o#ly in gold and silver coin, tented.
States Treasury notos, or notes. deplaredv{0 bo,
a.legal tender by th?-Qo,yerxninen
tod States, or such bills rooeivaDie*as mttyOe
issued under the authority of thc present Leg
islature ; and . also pay;oertiticates of Jurors
and Constables for attendance on the Court'?f
Common Picas ; pay-certificates of bearers of
votes for Governor and Lieutenant-Governor
and Members of Congress ; and pay-certifi
cates 61 the Members of this session of the
Legislature. Thc Tax-Collectors of tho sev
eral collection Districts shall-bc allowed; on
all sums of money paid into their Viands for
taxes, n commission os follows, that is to say :
Tho Tax-Collector of Horry and St.-James',
Goose Creek, a commission at the rate of ten
per cent; the Tax-Collectors of Anderson,
Chester, Chesterfield, Christ Ohurcty, Claren
don, Darlington,- Greenville, Lancaster, Lau
rens, Lexington, Marion, Marlborough, New
berry, Orange, Pickcns, Prince William's,
1 Sparta nbur<r, All Saints', St. Andrew's, St.
"George's. Dorchester, St. James', Santec, St.
John's, Berkoly, St. Luke's, St. Paul's, St.
Peters, St.' Thomas' and St. Dennis', Uuion,
York, Williamsburg and Barnwell, at the rate
of seven per cent. the Tax Colleotor of Sf?.
Phillip's and St. Michael's, at the rate of four
per cent.,, until thc commission amounts to
three thousand dollars, atfd after that amount,
on all remaining sums, at one per cent. ; all
thc other Tax-Collectors,* a commission at tho
rate of five per cent. Tax-Colleotors shall
.make their returns at the Treasury, in.Colum
bio, on or before the first of August.
VI. That bofore the collection of tho taxes
heroin levied, an assessment sholl bo made of
'tho actual .value of the property taxed, and for
that pn5po*se the Tax-Oollectors of the several'
Districts and Parishes, except, the Parishes of
St. Phillip and St. Michael, ore hereby con
stituted Assessors, foi\which additional labor
they shall receive os compensation a sum cqt' v
alent to forty per cont, of their tax commis-"
sion8 as allowed by this Aot. That each Tax
, Collector, before entering upon his duties ^s
1 Assessor, Shall, take and subscribe before tho
Clerk of the Court of/tho District tho follow
ing oath, which shall bo'.endorsed on his com
mission, viz : rt\ A. B., do promise and
' swear that I will, to tho hest of. my ability,
execute thc duties 0^ Assessor .for'my collec
tion District^ and will, without favo? or par
tiality, ascertain abd assess theaotual vfcluo of
thc property, res! and personal, upon which
an c l valorem tax is laid bofore, and for the
purpose of latiner such tikx." '
VIL. Itahall bo tjioduty of the Assessor in(
pach District to require frojn each tax-payer,
or person, subj cet to.taxijtiori under-thia Act,
a full ret ?rn, on oath, of all cotton, crude tur
pentine, spirits of turpentine and resin in his
or her bonds on-tho first day of Ootob?r last,
subject Jp ta1cationv under this Act; aud in
case ?ny tai-payer, or : person subjcot to such
tax, shall neglect or rcftise to unakc sueli re
turn, on Oath, as aforesaid, it ^iall be the duty
of such Assessor forthwith to assess tho prob
able value of such cotton, crude .turpentine
and resin subject to such tax in the hands rtf
such person as aforesaid, which said assess
ment shall bo held to be true, and the tax be
estimated thereon*, unless such tax-payer or
person liable to ?rnch tax shall, within ten days
after notice'thereof, make return, on Oath, to
such Assessor of fill -lils cotton, crude turpen
tine, spirits of turpentine land resin so liable
to tax as aforesaid.
VIII. That it shall bo the duty of the
Treasurer to cause tho official bonds of thc
several Tax Collectors of this State to bc ex
amined by the Commissioners appointed in
their respective tax Districts to approve pub
lic securities^ and if the said bonds Vre found
to bo sufficient; and satisfactory they shall re
affirm their original approval thereof; but if
fouyd insufficient and unsatisfactory, they,
shall require the sa'uie to he re-executcd and
rct?ewed with good and sufficient securities.
'TX. Thc Treasurer of, ?hk- State is hereby
authorized to borrow, on Ihc faith and credit
of thc State, a sum not exceeding one hundred
thousand dollars, .payable not moro than twelve
months after date, and to deposit such collat
eral securities as may be received and trans-,
ferred to tho State by the President of the
Bank of thc State for thc same purpose : Pro
vided, bowever, If the said loan has already
been .negotiated in accordance with a joint res
olution of both Houses of thc General Assem
bly, then'the authority granted to the Treasu
rer shall not be exercised, unless to substituto
for thc note Of thc President of the Bank of
thc State Hie note or obligation of tho Treas-.
Urer of the State : Providod, furthermore,
That the Treasurer ?hall execute .am obligation
te the President of the Bank ?or ail collateral
securities he may obtain from said Bank in
behalf of the State. ..
. X. The taxes prescribed tp be levied and
collected by this Act, as well as the sum of
one hundred thousand dollars authorized to
bo borrowed bj this Act, nnd also all bills re
ceivable which may' b? hereafter issued by
virtue of any Act that maybe passed at thc
present session of the General Assembly, Miall
be paid out by'the Treasurer only-in obedi
ence to an Act of tho General Assembly at its
present or some futune'session.
XI. That tho" President and Directors of
tlie Bank of thc State of South Carolina be,
and they ore, hereby authorized ;md required'
to close thc Branches arid agencies of said
Bank, and that thc principal Bunk, in Charles
ton shall cease to bsa Bank of issue, but shall
continue to act ns a Bank of deposit until fur
ther fiction of the Legislature; and tho said
President and Dire?torsure hereby authorized
and required to collect the assets and property
of thc Batik, and hold the Same specially ap
propriated, first,'to tho payment of the princi
pal an*d interest of tho bonds known tis the
Fire Loan Bonds, payable in Europe; second,
to tito payment of tho principal and interest
of tho Fire Loan Bonds, payable in the Uni
ted States;, and third, to ?he redemption bf
out standing notes'hitherto'issued by said
Bank, 'jfhat the Bank aforesaid is hereby re
quire^ to receive on special deposit, and to
pay out on checks founded on such deposit^
such bills receivable or othor evidences pT in
debtedness as tho Statomny order to be issued*
in pnynjeut of amounts due. That the said;
Bank shall, as agent of the,State, continu? to
receive aud hold on deposit, ns now provided
by law, the funds of tho Stato; and tho Pres
ident and Directors arc hereby nuthorized-mid
'required to make arrangements, byan agency,
fof the reception, safe-keeping un j paying out
of said funds in Columbia, on the draft or or
der of the Treasurer; and they shall also pro
vide offices for the Comptroller and Treasurer,
and for theso purposes tnoy aro hereby, author-'
ized to use any part of tho new State Capitol,
or any othor building belonging to tho State
which may not Joe in use by tho State.
AN? ACT TO AMEND THE STAY LAW.
I.',Be it cnactett by th? Senate and HousV
of Representatives, now met and sitting in
General Assembly, and by tho authority of
.tho samo, Thnjt tho Act oft tho General As
sembly, entitled "An Act to Extend Relief to
Deb/tors, nnd to Pretont the Saorilice of. Pro
perty at Public Sales," missed ^ho 21st day of
December, . 1861, and all aotfl amending said
.act, be and the sam? are hereby continued in
Torce, .until the adjournment of the no^t reg
ular session of tins. Gonoral ^wembly, dud
that nothing-herein contained shall''bc.con-'
strued t"> opply to any oauSc of action arising
ex delict}/, nor to any .process of distress ter
the collection of rent.
H. That nothing herein contained shall be
construed to apply to wany "causes of action
which ?iay hereafter originate'; nor shall any
debtor be entitled to plead the benefit of $his
Act, who shall fail, if demanded, ni least throe
months previously, >tovpay, on or before the 1st
day of December next, one-tenth of the flg- .
grcga.te amount of the,debt and interest .duo'
a| tho time such demand is made; but in snell
Oase, the creditor shallTie'atl?berty to proceed
to judgment, ns if this Act had not been pass
ed,, and to enter oxeoution, provided that no
execution so obtained shall, during tho con
tinuance of this Act, be enforced for moro
than the costs and'one-tenth of the Aggregate
amount of tho debt and interest. ,
III^ Neither shall any debtor on final' pro
cess now subsisting, bc entitled to the benefit
of this Act who shall/ail, if demanded, at least .
three month* previously, by the creditor, or
his or her attorney, to'pay, en or before the
first day of December next, fhe costs and one
tenth part of the aggregate amount of princi
pal and interest duVon such process,, nt the
time of sueh demand. And w'hen such debt- -
or on demand made as aforesaid, shall fail to
pay as aforesaid,, it sli?ll and moy bo lawful for
such creditor to enforce suoh process for th*p
costs and. one-tenth part of thc^ggrcgato a-' |
mount* of principal and interest .due'.
IV. During tho continuance* of thh<\Act,
tho Statutes pf Limitations bo and are suspen
ded against th? elalnis bf all persons in poshes- .
sion of property of debtors on final process,
and qn which guch process may have a Hen.,^ :
GREELY ON THE Srr?ATioN.-^-lNJr; Kforace ?* ?
j Groely lately addressed a o?ftHtt tho editor of
thc ??tionarlntej?igcncor, iii which he says in
, substaucci'
"In your issue of this mornington have?
spoken of tivy presence in Washington, and
of my vieW of the politit al situation, in ?prnis
?which seem to require of ine a few explanato
ry words. I herewith submit them. T der
sire and lahor for.peace; peace 'between bur ^
country and all others; peace between North
and South; peace between black-and while.
Wc have had enough of war and waste, havoc
and carnage fdr at least a century. Hence I
have tong labored, and shall labor, for true
and lasting peace. ? oan conceive no possi- '
bje good that is likely to be secured or promo
ted by alienaci?n between tlu> President' and
the Congress of the United States. On* tho
oontraryHt seems to mc* that every hope would
(be clouded, if not blasted,"by such a malign,
untoward collision. I have como here to d?
whatever I can towards avoiding suety a catas
trophe*. Let the great problem of reconstruc
tion be approached from all sides in a proper
spirit, and I*feel assured that a benign- solu
tion will lie Speedily attained. That we may
proihptly re-establish the Southern .States in
all their original rights' and privileges, with
out sacrificing or hazarding those, of any por
tion of thc American -propio, is wy earnest
desire.'1
? THE Legislature of Georgia'has passed ,.n
.'bill regUlating.J,he reception of freedmen's tes
timony. It makes fVcednfcn compctentavit
nossea in. casos, whore the defendant is a freed
man, and in oriminal ciiscs when ; the offence
.is ngaiust the pei^ous or property of frcodrnqn.
It provides also that where a frcednian^i? par
ter plaintiff or defendant, he may make and
tile any affidavit'now allowed a citizen,/hud tbo
nfiidav^t to have tho eamo force and effcot.a*
if mado by any other* person. Joint r?solu
tions passed unanimously stating in effectfthnt
tho President had been magnanimous to the
pcopld of Georgia.+ y ' *
^ THE saltmine or island belonging to Judge .
Avery, in St. (Mary's Parish, Louisiana", id per
haps the most extensivo in the known world.
Tho ?alt is of a puro orystal, and, unlike.thab
obtained from tho 'fatuous GracoW mines, of po
land, requires no reboiling. Thenam o ot* the -
teland.is <? Pettit ?noo," and pon>ist? of a
hill, nt somo points 160 feet high,, containing
about 2,240 nor,0> of .land. Although saU haS
heen manufactured upon the island for many
yoars, yot tho discovery of tho mines was not
made until 18?3. Tho deposit seoul's inex
haustible,' .and promises to be one of the great? 4
! ost developments of tjie ago. > -m
1 Massachusetts contributed, asa State, $50,
000,000 tswar?j* the cont of the Hu* war? .
