A. D. 1893. schools. of interest allowed by law to the extent of two-thirds (3) of total taxes assessed against said County for County purposes, and to Pledge of taxes. pledge the taxes of said County for such moneys as from time to time may be borrowed for actual needs of said County. That the County Treasurer and County School Commissioner are Loans for hereby empowered and authorized to borrow, at any reasonable rate of interest now allowed by law, such sums of money as may be necessary to pay the school claims of said County, and pledge Pledge of taxes. the taxes to be collected for that purpose for the payment of money so borrowed and the interest thereon: Provided, That the total amount so borrowed shall not exceed three-fourths of the total amount of taxes levied for school purposes. Limit. Oconee 3 7-10 mills. Orangeburg 3 mills. Pickens 1034 mills. Surplus. Spartanburg 7 mills. Sumter 4% mills. Surplus. Loans. Union 91⁄2 mills. For the County of Oconee, for ordinary County purposes, two and one-half mills; for Court expenses for the year 1894, one mill; for improvement of roads, one-fifth of one mill. For the County of Orangeburg, for ordinary County purposes, three mills. For the County of Pickens, for ordinary County purposes, three mills; for railroad bonds, four mills; for Court House bonds, three-fourths of one mill; for past indebtedness, three mills. And the County Commissioners are authorized to use any overplus from any levy for any County purpose they may see fit. For the County of Spartanburg, for ordinary County purposes, three and one-quarter mills; for interest on railroad bonds, one and one-half mills; for sinking fund, one mill; for Court House, one mill; for past indebtedness, one-fourth of one mill. For the County of Sumter, for ordinary County purposes, three mills; for past indebtedness, one-half of one mill; that any balance remaining after paying deficiencies shall be used for ordinary purposes; and the County Commissioners are authorized to borrow the necessary amounts to pay jurors, witnesses and Court Constables: Provided, That said Commissioners shall not pay a higher rate of interest or discount than eight (8) per cent. per annum. For the County of Union, for ordinary County purposes, four and one-half mills; for interest on Spartanburg and Asheville Railroad bonds, three and one-half mills; for retiring railroad Loans author- bonds, one and one-half mills; and the County Commissioners of Union County are authorized, in anticipation of the collection of the tax for interest on railroad bonds, and for ordinary County purposes, to borrow a sum of money equal to the amount ized. of levies for said purposes, and to pledge the same for the amount so borrowed: Provided, That they borrow said amount at a rate not to exceed seven (7) per cent. per annum. A. D. 1893. Pledge of taxes. 4% mills. For the County of Williamsburg, for ordinary County pur-Williamsburg poses, four and one-half mills; and the County Commissioners Loan authorof Williamsburg are hereby authorized to borrow two thousand dollars for the purpose of paying jurors, witnesses and Constables for the Courts of General Sessions and Common Pleas for the fiscal years of 1893 and 1894, and to pledge therefor the levy Pledge of taxes. made for ordinary County purposes, and to pay a rate of interest Rate of interest. not exceeding eight per cent. per annum on such loans; after paying jurors, witnesses and Constables, if there remain a bal- Balances. ance of said fund, the same to be applied to any outstanding indebtedness. York 34 mills. Special town ship taxes. Judgment. For the County of York, for ordinary County purposes and past indebtedness, three and one-fourth mills. The County Commissioners of York County are hereby authorized also to levy a special tax to meet the interest on the bonds issued in aid of the Charleston, Cincinnati and Chicago Railroad Company in the following townships in York, to wit: In Catawba Township, four mills; in Cherokee Township, three mills; in Ebenezer Township, four mills; in York Township, six mills. And the County Commissioners of York County are hereby Loan to pay authorized, and, in the event they find it necessary, empowered, to borrow, at a rate of interest not exceeding eight per cent. per annum, a sum of money sufficient to pay the judgment of P. P. Dickinson against York Township. And the County Other loans. Commissioners of York County be, and they are hereby, further authorized to borrow the sum of seven thousand (7,000) dollars, and to pay interest not exceeding eight per cent. per annum, for the purpose of relieving the last tax levy made in said County for ordinary County purposes of the pledge made by them to secure a loan of ten thousand dollars for the purpose of rebuilding the Court House at Yorkville, agreeable to the provisions of Section 2 of an Act entitled "An Act to raise supplies and make Ante 42. appropriations for the fiscal year commencing November the 1st, 1892," approved December 24th, 1892, and to pledge the levy Pledge of taxes. herein made for the fiscal year commencing November 1st, 1893, for ordinary County purposes to secure the repayment of said new loan, as in the first instance. And all sums of money in the hands of the County Treasurer of York County on the 15th day of October, 1893, belonging to the commutation road tax Transfer of funds. A. D. 1893. Berkeley 73% mills. ized. fund may be expended by the County Commissioners of said County for ordinary County purposes. For the County of Berkeley, for ordinary County purposes, three and three-eighths mills; for Court expenses, one and seven-eighths of one mill; for Poor House and poor, seveneighths of one mill; for bonds and interest, one-fourth of one mill; for repairing and rebuilding bridges, one mill. And the Loan author- County Commissioners are hereby authorized to borrow a sum of Pledge of taxes. money not exceeding twenty thousand dollars and to pledge the first collection of taxes for ordinary County purposes for the payment of the sum borrowed and the interest thereon; said Application of money so borrowed to be applied in the following order: Five thousand dollars, if so much be necessary, to the rebuilding and repairing of bridges, and next to the payment of jurors, witnesses and Constables and Court expenses, and the balance to general County purposes. proceeds. Richland 434 mills. For the County of Richland, for ordinary County purposes, two and three-fourths of a mill; for public buildings, one-fourth of one mill; for jurors and witnesses 1893-94, three-fourths of one mill; for interest on railroad bonds, three-fourths of one mill; for retiring railroad bonds, one-fourth of one mill. And Special school in addition thereto there shall be levied a tax of two and onehalf (24) mills in the school district of the city of Columbia in lieu of any special tax authorized to be levied by an Act entitled "An Act to provide for establishment of a new school district in Richland County, and to authorize the levy and collection of a local tax therein," approved December 24, 1884. tax in Columbia 17 Stat., 404. Profits of Penitentiary to be SEC. 3. That the Board of Directors of the State Penitentiary paid into State are hereby directed to pay into the Treasury of the State at the Treasury. end of each three months, or within five days thereafter, all amounts received by them from the hire of convicts and from other sources, after first paying the necessary expenses of the said institution and all other disbursements authorized by law. the said amounts so paid into the Treasury to be held subject to warrants of the Comptroller-General to pay amounts appropriated by the General Assembly in the same manner as other Location of funds in the Treasury. And the Board of Directors are hereby instructed, as far as practicable, in hiring out or working convicts, to hire or work the same on farms in healthy locations and which are exempt from danger of overflow. convicts. Deposit of State moneys. SEC. 4. That all the proceeds of the taxes levied for and on account of the State, as specified herein, shall be deposited and kept by the State Treasurer in such bank or banks, or places of A. D. 1893. special deposit, as in the judgment or discretion of the Governor, the Comptroller-General and the State Treasurer, or any two of them, shall afford sufficient protection to the interests of the State. Auditors and Treasurers to to be collected SEC. 5. That the County Auditors and County Treasurers of the several Counties of this State are hereby required, under the collect taxes. direction and supervision of the Comptroller-General, to make collections of the taxes levied under and pursuant to the provisions of this Act in the manner and at the time and under the conditions hereinafter provided; and they are hereby forbidden No other tax to collect any other tax whatsoever levied for the fiscal year except, &c. unless herein expressly authorized so to do, except the taxes authorized by law to meet the interest and retire the bonds issued by Counties and townships in aid of railroads, or taxes voted by towns or Counties, or assessed upon townships as subscriptions to railroads, and taxes to build fences, under statutes authorizing and directing the same, and except, also, the special school tax authorized to be levied in any school district of the State, and except such special tax or collection as is authorized by any Act or Joint Resolution of the General Assembly. And the County Treasurers of the several Counties of this State are hereby prohibited from collecting any tax except such as have been first entered on the tax duplicates of their respective Counties, or upon the orders of the Auditors of said Counties: Provided, That said County Treasurers shall furnish the County List of taxAuditor of their respective Counties with the names of all tax-payers not on payers as may apply to pay their taxes, against whom no taxes shall have been entered on the tax duplicates. And any State Penalties for or County officer who shall fail to comply with, or shall evade, violation of this or attempt to evade, the provisions of this Act shall be deemed guilty of a felony, and upon conviction thereof shall be punished by fine not to exceed five thousand dollars, or imprisonment for a period of not more than five years, or both, in the discretion of the Court. All taxes to be on duplicate. duplicate. SEC. 6. That there shall be assessed upon all taxable polls in Poll tax. this State a tax of one dollar on each poll, the proceeds of which tax shall be applied solely to educational purposes. Every male who liable. citizen between the ages of twenty-one and fifty years, except those incapable of earning a support from being maimed or from other causes, and except those who are now exempt by law, shall be deemed taxable polls; and should any person fail or refuse to Penalty for non-payment. A. D. 1893. In what funds payable. pay said poll tax, he shall be deemed guilty of a misdemeanor, and on conviction of the same before any Trial Justice or other Court having jurisdiction thereof shall be punished by a fine which shall not exceed ten dollars, together with the cost of said suit, or by imprisonment in the County jail for a term not exceeding thirty days. SEC. 7. That all taxes assessed and payable under this Act shall be paid in the following kinds of funds and no other: Gold and silver coin, United States currency, National Bank notes, and coupons which shall become due and payable during the year 1894 on the Consolidated bonds of this State known as "Brown Bonds," and the bonds of this State known as "Blue Bonds," and on any other State bonds which may be issued by authority of an Act of the General Assembly, the coupons of which are by such Act made receivable for taxes: Provided, howJury and wit- ever, That jury certificates and the per diem of State witnesses in the Circuit Court shall be receivable for County taxes, not including school taxes. ness certificates. When payable. Receipts. Notice to be given by County Treasurers. Collection from delinquents. SEC. 8. That all taxes herein assessed shall be due and payable from the fifteenth day of October to the thirty-first day of December, 1894, and the several County Treasurers shall collect the same in the manner prescribed by law, and give receipts therefor to the several parties paying the same, in which the real estate paid on shall be briefly described, and the value of the personal property paid on shall be stated, together with the time such taxes are paid and the amount of the same. SEC. 9. That the County Treasurers immediately upon the receipt of the tax duplicate for the year from the County Auditors shall cause a notice to be inserted twice in one daily newspaper published at the County seat of their County, and if no daily paper be published at such County seat, then in one weekly paper published in such County seat, and if no paper be published in the County, then such notice shall be given in such manner as the County Treasurer may direct, stating the rate per centum of the levy for State purposes and the rate per centum for all other purposes on the duplicate for the present fiscal year; and if any special levies have been made on the property of a school or other district not affecting an entire County, the total rate of levies in such district shall also be stated in such notice. SEC. 10. That when the taxes and assessments, or any portion thereof, charged against any property or party on the duplicate for the present fiscal year shall not be paid on or before the |