Interpreter to III. Be it further enacted by the authority aforesaid, That the Governor A.D. 1789. or Commander-in-chief for the time being shall have power to appoint a sworn interpreter of foreign languages, for the purpose of translating such be sworn. papers or accounts in foreign languages, as may be referred to him by the officers of this State. IV. Be it further enacted by the authority aforesaid, That the treasurers be authorized and directed to grant special indents to Lewis Bottner for Treasurers to grant special the interest on his indent of two hundred and eighty-two pounds, and all indents to such accounts as may be passed agreeable to this law, from the first day Lewis Bottner. of April one thousand seven hundred and eighty-three. In the Senate House, the thirteenth day of March, in the year of our Lord one thousand seven hundred and eighty-nine, and in the thirteenth year of the Independence of the United States of America. D. DESAUSSURE, President of the Senate. JACOB READ, Speaker of the House of Representatives. AN ACT FOR RAISING SUPPLIES FOR THE YEAR OF OUR LORD ONE WHEREAS, we, the representatives of the free and independent State of South Carolina, in General Assembly met, have thought it expedient and necessary that a tax, for the sums and in manner herein mentioned, should be assessed, raised, and paid into the public treasury of this State for the use and service thereof; No. 1468. Preamble. I. Be it therefore enacted, by the honorable the Senate and the House of Representatives of the State of South Carolina, now met and sitting in General Assembly, and by the authority of the same, That the sum of seven Rate of taxashillings and six pence ad valorem shall be, and is hereby, imposed on all tion on lands. lands granted within this State, and in the manner and under the several regulations hereinafter set forth and expressed, that is to say: 1. All tide swamp not generally affected by the salts or freshes, of the first quality, shall stand rated at six pounds per acre; of the second quality, four pounds per acre; of the third quality, two pounds per acre; all pine barren lands adjoining such swamps, or contiguous thereto, with respect to the benefit of water carriage, at ten shillings per acre; all prime inland swamp, cultivated and uncultivated, at an average of three pounds per acre; second quality, ditto, two pounds per acre; third quality, ditto, one pound per acre; pine barren lands, adjoining or contiguous thereto, at five shillings per acre; salt marsh or inland swamp, clearly proved to the assessors to be incapable of immediate cultivation, five shillings per acre. 2. High river swamp,or low grounds, cultivated and uncultivated, including such as are commonly called second low ground, lying above the flowing of the tides, and as high up the country as Snow Hill, on Savannah river, the fork of Broad and Saluda ivers, on the Congarees, Graves's Ford on the Wateree, and the boundary line on Pedee; the first quality at three pounds per acre; the second quality at two pounds per acre; the third quality one pound per acre; except such as lie so low as to be clearly proved to the assessors to be incapable of immediate cultivation, which shall be assessed at five shillings per acre. 3. All high river swamp, or low grounds, lying above Snow Hill, VOL. V.-17. A.D. 1789. the fork of Broad and Saluda rivers, Graves's Ford, and the old Indian boundary line, fifteen shillings per acre. 4. All high lands without the limits of St. Philip's and St. Michael's parishes, on John's island, James island, and on the main, within twenty miles of Charleston, at one pound per acre. 5. All lands on the Sea islands, Slann's island included, or lying on or contiguous to the seashore, usually cultivated, or capable of cultivation, in corn or indigo, and not within the limits prescribed in class number four, one pound per acre. 6. All oak and hickory high lands lying below Snow Hill, the fork of Broad and Saluda rivers, Graves's Ford, or the boundary line on Pedee, and not included in the limits or description of the two preceding classes, numbers four and five, at fifteen shillings per acre. 7. All pine barren lands not included in classes number one, four, and five, to be assessed at one shilling per acre. S. All oak and hickory high lands lying above Snow Hill, the fork of Broad and Saluda rivers, and Graves's Ford, the first quality, eight shillings per acre; the second quality, five shillings per acre; the third quality, two shillings per acre. 9. All oak and hickory high lands above the old Indian boundary line, the first quality, six shillings per acre; the second quality, three shillings per acre; the third quality, one shilling per acre. That all lands within the parishes of St. Philip and St. Michael shall be assessed in the same manner and upon the same principles as houses and lots in Charleston, and in a relative proportion to the lands in the country. II. And be it further enacted by the authority aforesaid, That the sum of Rate of taxing three shillings and six pence shall be levied on all slaves; three shillings slaves, &c. and six pence per head on all free negroes, mulattoes, and mustizoes, between the age of sixteen and fifty years; three shillings and six pence on every wheel of all carriages; carts, wagons, and drays excepted; two shillings and six pence per centum on every hundred pounds value of all lots and buildings within any city, village, or borough, and on every hundred pounds of stock in trade, factorage, employments, faculties and professions, (clergymen, schoolmasters and schoolmistresses excepted)—to be ascertained and rated by the several assessors and collectors hereinafter named, according to the best of their knowledge and information; to be paid in specie, or paper medium of this State. III. And be it further enacted by the authority aforesaid, That all negroes Slaves employ. who are employed on any lands leased by any person or persons of the Catawba Indians, shall be, and they are hereby, made liable to the payment of this tax, and of all other taxes which have been heretofore laid in any former tax Act. ed on Indian lands. in payment of IV. Whereas, the funds due to the State for taxes and debts due in special indents will call for all the special indents that can be issued, for payment of interest on the domestic debt of this State, that will become due up to the first day of April, one thousand seven hundred and eightySpecial indents nine; Be it therefore enacted by the authority aforesaid, That the special to be received indents issued in payment of interest up to the first day of April, one thousand seven hundred and eighty-nine, shall be received in payment of taxes which have or may become due in consequence of the several tax Acts passed for the years one thousand seven hundred and eighty-four, one thousand seven hundred and eighty-five, one thousand seven hundred and eighty-six, one thousand seven hundred and eighty-seven, and one thousand seven hundred and eighty-eight, and in payment of all debts due the public, payable in special indents. taxes. V. And be it further enacted, That the enquirers, assessors and collecCompe nation tors, appointed by law, shall, for their services in the discharge of their duties, receive, on closing their accounts with the commissioners of of assessors. the treasury, four per centum, except for the parishes of St. Philip and St. A. D. 1789. Michael in Charleston, who shall receive two per centum, on the amount of the taxes by them collected, to be allowed and paid to the several collectors aforesaid. VI. And be it further enacted, That no member of the Legislature, while he continues such, shall be a tax collector. VII. And be it further enacted by the authority aforesaid, That the enquirers, assessors and collectors appointed by law shall begin their en- Returns of quiry on the first day of October next; and that where all the collectors former taxes that were appointed for any parish or county are dead, and the tax to be made. returns not closed with the treasurers, the ensuing collector be directed, and he is hereby directed and ordered, to demand receipts, or to administer an oath, or to procure other satisfactory proofs from the persons of the county or parish, that he or they have paid their taxes for the preceding years, in order to discover the taxes still due, and to enable the public to ascertain what sums of money are due by the estates of the deceased collector; and should the executor or administrator of the deceased collector refuse to produce the accounts of the deceased, or give information on the subject, the commissioners of the treasury are hereby ordered to put the law in force against the estates of the deceased collectors. VIII. And be it further enacted, Assessors and collectors appointed by law shall do and perform all and singular the duties appertaining to their Duty of the office, as described in an Act entitled "An Act for declaring the powers assessors and and duties of the enquirers, assessors and collectors of the taxes, and other persons concerned therein." collectors. IX. And be it further enacted, That the commissioners of the treasury are hereby directed to furnish copies of this Act to each of the assessors Treasurers to furnish copies and collectors by law appointed, throughout this State, within three of this Act. months after the passing of this Act, and their reasonable expenses incurred thereby shall be reimbursed. X. And be it further enacted by the authority aforesaid, That all and every persons whosoever, any ways liable to pay the tax hereby imposed, Time of payshall pay in their taxes to the assessors and collectors appointed to receive ment of taxes. the same, on or before the first day of February one thousand seven hundred and ninety; and that the assessors and collectors appointed by law shall pay in the same, and settle their accounts with the treasury, on or before the first day of April, one thousand seven hundred and ninety; any law, usage or custom to the contrary notwithstanding. ESTIMATE Of supplies wanted for the support of Government, for the year one thousand seven hundred and eighty-nine, viz. Expenses of the Members of the Legislature, His Excellency the Governor's salary, [That for the present year it is only necessary to provide for three Judges of the General Sessions and Common Pleas, as one of the Judges is elected a mem ber in the Congress of the United States.] Three Judges of the General Sessions and Common Pleas, at £500 each, £5000 00 00 900 00 00 1500 00 00 200 00 00 150 00 00 373 00 00 140 00 00 571 08 08 400 00 00 100 00 00 Powder Inspector and Arsenal keeper, Three Judges of the Court of Chancery, at £500 each, Collector of the Customs for the Port of Charleston, at the rate of £500 per annum, Collectors of the Customs for the ports of Georgetown and Beaufort, at the rate of Searcher of the customs for the port of Charleston, at the rate of £150 per annum, Two Waiters of the customs for the port of Charleston, at the rate of £100 per Waiter of the customs for the port of Georgetown, at the rate of £30 per annum, Waiter of the customs for the port of Beaufort, at the rate of £20 per annum, until 1500 00 00 His Excellency the Governor, for Indian affairs, agreeably to the Resolution of Con- 1632 18 94 260 00 00 In the Senate House, the thirteenth day of March, in the year of our Lord one thousand seven hundred and eighty-nine, and in the thirteenth year of the Independence of the United States of America. D. DESAUSSURE, President of the Senate. JACOB READ, Speaker of the House of Representatives. No. 1469. AN ORDINANCE FOR THE SALE OF SUNDRY LANDS BELONGING TO THE PUBLIC, AND FOR APPOINTING COMMISSIONERS TO PURCHASE OTHER LANDS FOR THE PURPOSE OF ERECTING STORE HOUSES, AND HAVING TOBACCO INSPECTED IN OR NEAR CHARLESTON. Preamble. WHEREAS, divers lands whereon the forts and fortifications were erected, and sundry low water and other lots, which had been sold by virtue of an Ordinance passed the sixth day of Mauch, in the year of our Lord one thousand seven hundred and eighty-four, have been re-vested in the public by reason of the purchasers not having complied with the terms A. D. 1789. on which the same were sold. And whereas, the commerce of this State will be advanced by giving encouragement to the culture of tobacco; chase land for I. Be it therefore ordained, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the Persons apauthority of the same, That Josiah Smith, Edward Lightwood, Richard pointed to purLushington, Daniel Stevens, Esquires, and William Turpen, be, and they public use. are hereby, authorized and empowered to purchase one acre and a half of such land as shall be fit and answerable for the purpose of erecting a warehouse or warehouses for the reception and inspection of tobacco, which said land shall be and continue forever for the sole use of inspection and storing of tobacco. ublic land to II. And be it further ordained by the authority aforesaid, That the said commissioners be, and they are hereby, authorized and required to Purchasers of expose to public sale, on a credit of three years, to be paid for, with the have a credit interest thereon annually, in specie or paper medium, so much of the of three years. public lands whereon the several forts and fortifications were erected, and the low water and other lots within the city, as shall be sufficient to pay for the purchase of the said one and a half acre of land hereby directed to be bought; and the remainder of the said lands shall be sold by the said cominissioners for general indents, payable in one, two, and three years, with interest thereon; any law to the contrary notwithstanding. the commissioners. III. And be it further ordained by the authority aforesaid, That the purchaser or purchasers shall give bonds and a mortgage of the premises, Purchasers to with sufficient security for the said purchases, to the said commissioners, in give bond to trust for the purposes by this Ordinance intended, which bonds shall be lodged in the Treasury of the State; and the commissioners of the treasury are hereby authorized and required to pay to the persons from whom the purchase of the said land shall be made, the amount of the said bonds, so to be taken for the payment of the said land, or assign the same, if required, to the person or persons from whom the said land shall be purchased as aforesaid. heirs. IV. And be it further ordained by the authority aforesaid, That upon the heirs or legal representatives of John Scott, late of Charleston, de- John Scott and ceased, giving up and conveying to the said commissioners in trust for, and to be sold for the use of, this State, so much of the low water lot adjoining Craven's bastion, at the north end of the bay of Charleston, eastward of the said bastion, and running in a line with the said bastion, as will make the public lands to the channel of the river of an equal width from the bay to the channel of the river, the said heirs or legal representatives, and the estate of the said John Scott, shall be, and they are hereby, exonerated from the purchase of the said bastion, made from the public by the said John Scott, in his lifetime, and all interest thereon; any law to the contrary notwithstanding. to continue V. And be it further ordained by the authority aforesaid, That the commissioners, previous to selling the land taken back from the heirs of Commissioners John Scott, shall lay out so much land as will continue East Bay street East Bay sixty-six feet wide, until it shall intersect the intended canal north of Cra- street ven's bastion. VI. And be it further ordained by the authority aforesaid, That the lands on East Bay street, continued from Mr. Sommer's lot to Ashley river, shall be resold, subject to the former and all future assessments for making and completing the said street. VII. And be it further ordained by the authority aforesaid, That the Certain lands to be sold. |