ported by proper vouchers, shall also be defrayed out of the treasury of A. D. 1790. the United States. In the Senate House, the twentieth day of January, in the year of our Lord one thousand seven hundred and ninety, and in the fourteenth 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 THOUSAND SEVEN HUNDRED AND NINETY. 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. 1487. Preamble. I. Be it therefore enacted, by the honorable the Senate and the honorable the House of Representatives, now met and sitting in General Assembly, and by the authority of the same, That the sum of eight shillings and nine Rate of taxapence per cent. ad valorem on every hundred pounds, to be paid in specie or tion on lands. paper medium, shall be, and is hereby, imposed on all lands granted within this State, and in the manner and under the several regulations hereinafter set forth and expressed, that is to say: No. 1. All tide swamp not generally affected by the salts or freshes, of the first quality, shall be 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 grounds, 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 rivers, 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, 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 A. D.1790. 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. 8. 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. That the sum of two shillings Rate of taxing and eleven pence per head shall be levied on all slaves; two shillings and eleven pence per head on all free negroes, mulattoes, and mustizoes, between the age of sixteen and fifty years; two shillings and eleven pence on every wheel of all carriages; carts, wagons, and drays excepted; and eight shillings and nine pence on every one hundred pounds value of all lands, lots and buildings within any city, village, or borough, and on every hundred pounds stock in trade, factorage, employments, faculties and professions, (clergymen, mechanics, schoolmasters and schoolmistresses excepted)— to be ascertained and rated by the several assessors and collectors throughout the State, according to the best of their knowledge and information; to be paid in specie, or paper medium of this State. slaves, &c. /ed on Indian II. And be it further enacted by the authority aforesaid, That all negro or Slaves employ- other slaves 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. lands. III. And be it further enacted by the authority aforesaid, That the enCompenation quirers, assessors and collectors, appointed by law, shall, for their services of enquirers, in the discharge of their duties, receive, on closing their accounts with the assessors, &c. commissioners of the treasury, four per centum, except for the parishes of St. Philip and St. Michael, 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. Returns of former taxes to be made. Duty of the assessors and collectors. IV. And be it further enacted by the authority aforesuid, That no member of the Legislature, while he continues such, shall be a tax collector. V. And be it further enacted by the authority aforesaid, That the enquirers, assessors and collectors shall begin their enquiry on the first day of October next; and that where all the collectors that were appointed for any parish or county are dead, and the tax returns not closed with the commissioners of the treasury, the collector who shall be thereafter appointed 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 had 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 collectors; and should the executor or administrator of the deceased collectors 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. VI. And be it further enacted by the authority aforesaid, That the said assessors and collectors appointed by law shall do and perform all and singular the duties appertaining to their office, as described in an Act entitled "An Act for declaring the powers and duties of the enquirers, A. D. 1790. assessors and collectors of the taxes, and other persons concerned therein." VII. And be it further enacted by the authority aforesaid, That the com- Treasurers to missioners of the treasury are hereby directed to furnish copies of this furnish copies Act to each of the assessors and collectors appointed by law, throughout of this Act. this State, within three months after the passing of this Act, and their reasonable expenses incurred thereby shall be reimbursed. ment of taxes. VIII. And be it further enacted by the authority aforesaid, That all persons any wise liable to pay the taxes hereby imposed, shall pay in their Time of paytaxes to the assessors and collectors by law appointed to receive the same, on or before the first day of February, one thousand seven hundred and ninety-one; and that the said assessors and collectors 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-one; any law, usage or custom to the contrary thereof in any wise notwithstanding. Bounty Act IX. And be it further enacted by the authority aforesaid, That an Act entitled An Act to encourage the destroying beasts of prey," passed the repealed. eleventh day of March, one thousand seven hundred and eighty-six, be, and the same is hereby, repealed. ESTIMATE Of supplies wanted for the support of Government, for the year one thousand seven hundred and ninety. His Excellency the Governor's salary, That for the present year it is only necessary to provide for two Judges of the General Sessions and Common Pleas, £500 each, as one of the Judges is absent in the Congress of the United States, £900 00 00 1000 00 00 200 00 00 150 00 00 373 00 00 140 00 00 571 08 08 400 00 00 287 00 00 287 00 00 140 00 00 100 00 00 100 00 00 Two Judges of the Court of Chancery, each £500, 1000 00 00 Maintenance of the post at Fort Johnston, (until Congress assume the mainten Repairs of Gaol and for building a wall round the same at Camden, and to build out houses, 300 00 00 For repairs of Gaol of Orangeburgh district, at Orangeburgh, and to build a wall round the same, 300 00 00 A. D. 1790. To the commissioners for erecting the public buildings at Columbia, to procure For building a brick Gaol for Beaufort district, at Coosawhatchie, and a wall Contingent fund for payment of the Resolutions of the Legislature, 30 00 00 800 00 00 4000 00 00 5000 00 00 In the Senate House, Wednesday, the twentieth day of January, in the year of our Lord one thousand seven hundred and ninety, and in the fourteenth 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. 1488. AN ACT FOR Preamble. Salaries of ESTABLISHING THE ANNUAL SALARIES OF THE PUBLIC OFFICERS OF GOVERNMENT; AND FOR ASCERTAINING AND REGULATING THE FEES TO BE TAKEN BY THOSE WHO BY LAW MAY BE ENTITLED TO THEM, THROUGHOUT THE STATE. WHEREAS, it is expedient and necessary that the salaries of the public officers of government should be fixed upon a regular and `permanent footing, during their continuance in office, and that the fees to be received and taken in the public offices, and by those who by law shall be entitled to the same, may be regulated and ascertained, to the end the citizens thereof may know with certainty the sums they are to pay, and the services to be performed for such payment: I. Be it therefore enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the public officers. authority of the same, That from and after the fifth day of April next, the annual salaries hereinafter specified and enumerated, and no other, shall be paid, taken and received by the public officers of government hereinafter mentioned, in lieu of all other sum and sums of money whatever; any law, usage or custom to the contrary thereof in any manner notwithstanding. The Governor, nine hundred pounds, SALARIES. Secretary to the Governor, one hundred pounds, Chief Justice, to do equal duty with the associate judges, eight hundred pounds, Three Judges of the Court of Equity, five hundred pounds each, £900 00 00 100 00 00 800 00 00 600 each. 500 66 200 00 00 150 each. Clerk of the Senate and Clerk of the House of Representatives, for four years, two hundred and eighty-seven pounds each per annum, Two Messengers, one for each House, for four years, seventy pounds each, Powder Inspector and Arsenal Keeper one hundred pounds, A. D. 1791. II. And be it further enacted by the authority aforesaid, That the several and respective fees hereinbefore mentioned, and no other, shall be paid, received and taken in the respective public offices in this State, and by those entitled to fees throughout the same, for the different services in the respective suits in this Act specified and contained, in lieu of all other demands whatever for said services; any law, usage or custom to the contrary thereof in any wise notwithstanding. TABLE OF FEES. Fees. SECRETARY OF STATE HIS FEES. For every Search, eight pence sterling, For a commission for a place of profit, fifteen shillings, £ 00 03 1. 00 For recording or copying any writing, for every copy-sheet containing ninety words, five pence, For drawing a Proclamation, and copy to the printer, to be paid by the State, five shillings, 5 00 For a Militia Commission, to be paid by the State, four shillings, 4. 00 For a Pardon or Reprieve, with the great seal, and recording, to be paid by the For attending the courts of justice, with records, three shillings, 5 00 For finding the wax and appending the great seal to Laws, to be paid by the 2.00 For a general commission of the peace for any county or district, to be paid by the For a separate commission of the peace, to be paid by the State, two shillings and For making out a Grant of Lands, recording and fixing great seal, ten shillings, For registering the certificate of a person becoming a citizen, five shillings, MASTER AND COMMISSIONERS IN EQUITY, THEIR FEES. For every summons, one shilling and nine pence, For every day's attendance in court, on any cause, three shillings and six pence, Taking the oaths for every defendunt, to an answer out of office, and attendance, five shillings, Every attendance in office on summons of either party, or their solicitors, three shillings and six pence, 3 06 Hearing and determining any contested matter, and order thereon, five shillings, 5 00 Making up and returning every Report into court, but only one Report to be charged in each suit, fourteen shillings, 14 00 Commissions on sales under decrees of the court, three per cent. for the first hundred, and one per cent. on all sums above. Drawing each set of Conveyances, one pound five shillings, 1.05 00 REGISTER AND COMMISSIONERS IN EQUITY, THEIR FEES. For affixing the seal of the court to Subpoena or other writ, and signing the same, two shilings and six pence, VOL. V.-20. 2.06 |