Imágenes de páginas
PDF
EPUB

direction and supervision of the Comptroller-General, to make A. D. 1882. collections of the taxes levied under and pursuant to the provi

to be collected

on duplicate.

sions 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 unless except, &c. 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 All taxes to be 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 payers not on Treasurers shall furnish the County Auditor of their respective duplicate. Counties with the names of all taxpayers as may apply to pay their taxes against whom no taxes shall have been entered on the tax duplicates. And any State or County officer who shall fail viola tions of to comply with, or shall evade or attempt to evade, the provisions this Act. 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.

List of tax

Penalties for

Poll tax.

SEC. 6. That there shall be assessed upon all taxable polls in 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 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:

Penalty for non-payment.

In what funds payable.

A. D. 1892.

Gold and silver coin, United States currency, National Bank notes, and coupons which shall become due and payable during the year 1893 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 Jury and wit- which are by such Act made receivable for taxes: Provided, however, 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, 1893, and in no event shall an extension beyond the time herein prescribed be granted, 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 districts 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 thirtyfirst day of December, 1893, the County Treasurer shall proceed to collect the same, together with the penalty of fifteen per centum on the amount so delinquent; and if the amount of such delinquent taxes, assessments and penalties shall not be paid on or before the fifteenth day of January, 1894, or collected by distress or otherwise, then the same shall be treated as delinquent

taxes on such real and personal property, and shall be collected by sale of such real and personal property according to law.

A. D. 1892.

Sale of property.

erty delinquent.

delinquent.

SEC. 11. That all personal property subject to taxation shall Personal propbe liable to distress and sale for the payment of taxes and assessments as provided by law. SEC. 12. That all real property returned delinquent by the Real property County Treasurer upon which the taxes shall not be paid by distress and sale of personal property, or otherwise, shall be seized and sold as provided by law: Provided, That distress and sale of personal property shall not be a condition precedent to the seizure and sale of any real property hereunder.

SEC. 13. That the County Commissioners in each of the several Counties of this State shall levy a tax of two mills on the dollar upon all taxable property of their respective Counties for the support of public schools in their respective Counties, which shall be collected at the same time and by the same officers as the other taxes for this year, and shall be held in the County treasuries of the respective Counties, and paid out exclusively for the support of public schools, as provided by law.

School tax.

ing claims.

SEC. 14. That all personal property used in connection with Mines and minmines and mining claims, and all lands not actually mined connected with mines and mining claims, shall be assessed for taxation and be taxed as is done in the case of other personal and real estate. That in all cases where land is actually mined, such land shall not be assessed for taxation or taxed, but in lieu therefor the gross proceeds alone of such mines and mining claims shall be assessed and taxed, and such gross proceeds shall be ascertained and determined by the cash market value of the material mined.

Governor and Treasurer

borrow.

SEC. 15. That in anticipation of the collection of the taxes herein before levied, the Governor and the State Treasurer be, and they are hereby, empowered to borrow on the credit of the State so much money as may be needed to meet promptly at maturity the interest which shall mature during the year 1893 on the valid debt of the State, and to pay the current expenses of the State government for the present fiscal year: Provided, Limit. That the sum so borrowed shall in no event exceed the amount

of three hundred thousand ($300,000) dollars.

effect.

may

SEC. 16. That this Act shall take effect from and immediately When to take after its approval.

Approved December 24th, A. D. 1892.

A. D. 1892.

No. 25.

AN ACT TO MAKE APPROPRIATIONS TO MEET THE ORDINARY
EXPENSES OF THE STATE GOVERNMENT FOR THE FISCAL
YEAR COMMENCING NOVEMBER 1st, 1892.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of South Carolina, now met and sitting in General Assembly, and by the authority of the same, That Generat the following sums, if so much be necessary, be, and the same are hereby, appropriated to meet the ordinary expenses of the State government for the fiscal year commencing November 1st,

propriation

clause.

Executive Department.

Governor's Department.

Secretary of State's Department.

General's

partment.

De

1892:

EXECUTIVE DEPARTMENT.

SEC. 2. 1. That the following sums, if so much be necessary, be, and the same are hereby, appropriated to meet the expenses of the Executive Department, as follows:

2. For the salary of the Governor, thirty-five hundred dollars; for the salary of the Governor's Private Secretary, fifteen hundred dollars; for the salary of the Governor's Messenger, four hundred dollars; for the contingent fund of the Governor for rewards and other purposes, five thousand dollars; for stationery and stamps for the Governor, two hundred and fifty dollars.

3. For the salary of the Secretary of State, twenty-one hundred dollars; for the salary of the Clerk of the Secretary of State, fifteen hundred dollars; for the contingent fund of the Secretary of State, one hundred and seventy-five dollars; for stationery and stamps for the Secretary of State, two hundred and twentyfive dollars.

Comptroller 4. For the salary of the Comptroller-General, twenty-one hundred dollars; for the salary of the Chief Clerk of the Comptroller-General, fifteen hundred dollars; for the salary of the Bookkeeper of the Comptroller-General, fifteen hundred dollars; for the contingent fund of the Comptroller-General, two hundred dollars; for stationery and stamps for the ComptrollerGeneral, two hundred and fifty dollars; for printing for the Comptroller-General, two hundred dollars; for the use of the Comptroller-General in examining the books and papers and accounts pertaining to the offices of the Auditors and Treasurers of the respective Counties, as required by law, (Section 224 of the General Statutes,) three hundred dollars, if so much be necessary, Vouchers of to be paid upon the warrant of the Comptroller-General, who shall file as vouchers itemized statements of the actual expenses

inspection ex

penses.

incurred in each inspection, sworn to by the person making the inspection.

A. D. 1892.

State Tre asurer's Depart

5. For the salary of the State Treasurer, twenty-one hundred dollars; for the salary of the Chief Clerk of the State Treasurer, ment. fifteen hundred dollars; for the salary of the Bookkeeper (Loan Department) of the State Treasurer, fifteen hundred dollars; for the salary of the General Bookkeeper of the State Treasurer, fifteen hundred dollars; for the contingent fund of the State Treasurer, two hundred dollars; for stationery and stamps for the State Treasurer, two hundred dollars.

tendent of Edu

ment.

6. For the salary of the Superintendent of Education, twenty-State Superinone hundred dollars; for the salary of the Clerk of the Superin- cation's Departtendent of Education, twelve hundred dollars; for the contingent fund of the Superintendent of Education, fifty dollars; for stationery and stamps for the Superintendent of Education, one hundred and fifty dollars; for printing books and blank forms for the use of the public schools, four hundred dollars; for the trav- Traveling exeling expenses of the State Superintendent of Education and the State Board of Examiners and board of the members of said Examining Board, three hundred dollars, if so much be necessary: Provided, That an itemized statement of such expenses be Itemized statekept by the State Superintendent of Education and reported by him to the next General Assembly.

penses.

ment.

Inspector Gen

ment.

7. For the salary of the Adjutant and Inspector-General, fifteen, Adjutant and hundred dollars; for the salary of the Clerk of the Adjutant and era l's DepartInspector-General, twelve hundred dollars; for the salary of the State Armorer, five hundred dollars; for the contingent fund of the Adjutant and Inspector-General, one hundred dollars; for stationery and stamps for the Adjutant and Inspector-General, one hundred dollars; for collecting arms, freight, advertising, printing, expenses of inspections, purchasing missing parts of arms and ammunition, five hundred dollars, if so much be necessary.

panies.

8. For the purpose of assisting companies to maintain their Military comorganizations, ten thousand dollars, to be distributed by the Adjutant and Inspector-General in accordance with the provisions of the militia laws of the State, if so much be necessary, to be paid on the order of the Adjutant and Inspector-General upon the warrant of the Comptroller-General.

eral's Depart

9. For the salary of the Attorney-General, twenty-one hun- Attorney Gendred dollars; for the salary of the Assistant Attorney-General, ment. fifteen hundred dollars; for the contingent fund of the Attorney

« AnteriorContinuar »