of immediate cultivation, five shillings per acre. 2. High river swamp or low A.D. 1791. 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 Congaree, 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 in capable 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, ou 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 Suow 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 lands in the country. That the sum of three shillings Rate of taxing and six pence per head shall be levied on all slaves; the sum of three shillings and six pence per head on all free negroes, mulattoes, and mustizoes, between the ages of sixteen and fifty years; four shillings and eight pence on every wheel of all carriages, (carts, wagons, and drays excepted); and ten shillings per centum ad valorem on all lands and lots and buildings within any city, village, or borough, and on every hundred pounds stock in trade, factorage, employments, faculties and professious, (clergymen, mechanics, schoolmasters and schoolmistresses excepted)-to be ascertained and rated by the 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. II. And be it further enacted by the authority aforesaid, That all negro or Slaves employother slaves who are employed on any lands leased by any person or per- ed on Indian sons of the Catawba Indians, shall be and they are made liable to the payment of this tax. lands. divided. III. And be it further enacted by the authority aforesaid, That the parish of St. Bartholomew shall be divided in the following manner, that is to Parish of St. say: from the mouth of Ashepoo river up to the Fish Pond Bridge, and Bartholomew from thence to the plantation of Hance McCullough, on Jones's swamp, and from thence in a direct line to the line of Orangeburgh district; and that the present collector shall exercise all the duties of assessor and collector on the north side thereof; and a person to be for that purpose appointed on the south side thereof. A. D. 1791. IV. And be it further enacted by the authority aforesaid, That the parish of St. Peter be divided by the road leading from Cypress Creek bridge to the Great Swamp; and that Peter Porcher, senior, shall do the duties of the office of enquirer, assessor and collector of the tax below the said road ; and John Peasley shall do the duties of enquirer, assessor and collector of the tax, above the said road. V. And be it further enacted by the authority aforesaid, That a fit and proper person shall be appointed to do the duties of the office of Enquirers, &c. to be appointed enquirer, assessor and collector of the tax for Kershaw county; that another person be appointed enquirer, assessor and collector of the tax for Spartanburgh county; another person for the northwest part of the Cypress Swamp, in the parish of St. George, Dorchester, from the parish lines of the said parish and St. James Goose Creek, to the plantation of the estate of Humphrey Somers, from thence on a direct line to Euchaws ferry on Edisto river; and one other person for the remainder of said parish; that one other person be appointed enquirer, assessor and collector of the public tax for the election district of Winyaw; that one other person be appointed enquirer, assessor and collector of the public tax for the election district of Kingston; another fit person for the election district of Liberty; that one other person be appointed enquirer, assessor and collector of the public tax for the election district of Williamsburgh; that one other person be appointed enquirer, assessor and collector of the public tax for the county of Marlborough; that another person be appointed enquirer, assessor and collector of the public tax for Pendleton county; and that one other person be appointed enquirer, assessor and collector of the public tax for Chester county. VI. And be it further enacted by the authority aforesaid, That the enCompenation of enquirers, quirers, assessors and collectors, appointed by law, shall, for their services assessors, &c. in the discharge of their duties, receive, on closing their accounts with the commissioners of the treasury, five per centum, except for the parishes of St. Philip and St. Michael, which are to receive 23 per centum, on the amount of the taxes by them collected, to be allowed and paid to the several collectors aforesaid. Returns of to be made. VII. And be it further enacted by the authority aforesaid, That the enquirers, assessors and collectors shall begin their enquiry on the sixth day former taxes of February 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 proof 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. Duty of the assessors and collectors. Treasurers to furnish copies of this Act. VIII. 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, assessors and collectors of the taxes, and other persons concerned therein." IX. And be it further enacted by the authority aforesaid, That the commissioners of the treasury be, and they are hereby, directed to furnish copies of this Act to each of the assessors and collectors appointed by law, throughout this State, within one month after the passing of this Act, A. D. 1791. and their reasonable expenses incurred thereby shall be reimbursed. X. And be it further enacted by the authority aforesaid, That all per- Time of paysons any wise liable to pay the taxes hereby imposed, shall pay in their ment of taxes. taxes to the assessors and collectors by law appointed to receive the same, on or before the first day of April, in the year of our Lord one thousand seven hundred and ninety-two; 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 June, one thousand seven hundred and ninety-two; any law, usage or custom to the contrary thereof in any wise notwithstanding. ESTIMATE Of supplies wanted for the support of Government, for the year 1791. The Governor, SALARIES, AS SETTLED BY LAW. Secretary to the Governor, Chief Justice, Four Associate Judges, each £600, Three Judges of the Court of Equity, Attorney General, for giving advice to the Governor and other public officers, in matters of public concern, in addition to his other duties, £900 00 00 100 00 00 800 00 00 2400 00 00 1500 00 00 200 00 00 300 00 00 800 00 00 287 00 00 287 00 00 140 00 00 100 00 00 30 00 00 100 00 00 £7,944 00 00 Treasurer of Charleston, for salary, and also for a compensation for transacting the business of the Loan Office, and of the Auditor, unsettled, and other additional business of the office, The Treasurer of Columbia, for extra service and clerk hire, The Treasurer of Charleston, for two clerks at £120, Ditto, to be reimbursed the sum paid by him to a clerk, with the approba 300 00 00 260 00 00 1400 00 00 4000 00 00 1500 00 00 100 00 00 100 00 00 240 00 00 100 00 00 1500 00 00 1500 00 00 Secretary of the late Convention for revising the Constitution of the State, &c. 40 00 00 To the Rev. Mr. Loque, for preaching before the members of the Legislature at 40 00 00 30 00 00 £37,361 00 00 In the Senate House, the twentieth day of December, in the year of our Lord one thousand seven hundred and ninety-one, and in the sixteenth year of the Independence of the United States of America. DAVID RAMSAY, President of the Senate. JACOB READ, Speaker of the House of Representatives. No. 1525. AN ACT TO AMEND THE ACT ENTITLED "An Act declaring the powers and duties of the Enquirers, Assessors and Collectors of the Taxes, and other persons concerned therein." Preamble office. WHEREAS, experience has evinced that it is prejudicial to the interest of this State that the enquirers, assessors and collectors of taxes should continue in their respective offices during good behaviour; for remedy thereof, I. Be it enacted by the honorable the Senate and House of RepresenLimitation of tatives, now met and sitting in General Assembly, and by the authority of the same, That every enquirer, assessor and collector of taxes, hereafter to be appointed, shall hold his office only during the pleasure of the Legislature of this State; any law, usage or custom to the contrary thereof in any wise notwithstanding. In the Senate House, the twentieth day of December, in the year of our Lord one thousand seven hundred and ninety-one, and in the sixteenth year of the Independence of the United States of America. DAVID RAMSAY, President of the Senate. JACOB READ, Speaker of the House of Representatives. No. 1526. AN ADDITIONAL ACT to the Act entitled "An Act to establish a Court of Equity within this State," passed the nineteenth day of February, seventeen hundred and ninety-one. A. D. 1791. AN ACT to alter and amend the law respecting Juries, and to make No. 1527. some additional regulations to the Acts for establishing and regulating the Circuit Courts. (Passed December 20, 1791. See last volume.) AN ACT to amend and more effectually put in force, for the time No. 1528. therein limited, the Act entitled "An Act for the regulation of the Militia of this State," passed the 26th day of March, 1784. (Passed December 20, 1791. See last volume.) · An AN ACT TO REPEAL PART OF AN ACT PASSED FEBRUARY 19, A. D. 1791, No. 1529. WHEREAS, by an Act, passed the nineteenth day of February, in the year of our Lord one thousand seven hundred and ninety-one, entitled "An Act for gradually calling in and sinking the paper medium issued by virtue of an Act entitled "An Act to establish a medium of circulation by way of loan, and to secure its credit and utility," passed the twelfth day of October, in the year of our Lord one thousand seven hundred and eightyfive, it is enacted, "That the borrowers of the paper medium shall be obliged to pay into the hands of the Commissioners of the Loan Office, one fifth part of the original principal sum borrowed, and the whole of the interest then due, on the first Wednesday in March, in the year of our Lord one thousand seven hundred and ninety-two, and that the same be delivered to a joint committee of the Senate and House of Representatives, to be by them burnt." And, whereas, it is thought expedient that the interest which shall become due on the said first Wednesday in March next, be applied towards the extinguishment of the foreign debt; Preamble. 1. Be it therefore enacted, by the honorable the Senate and House of Representatives, in General Assembly now met and sitting, and by the Part ofa former act repealed. authority of the same, That so much of the said Act as requires the burning of the said interest money, be, and the same is hereby, repealed, and instead thereof the said interest shall be applied towards the extinguishment of the foreign debt. In the Senate House, the twentieth day of December, in the year of our Lord one thousand seven hundred and ninety-one, and in the sixteenth year of the Independence of the United States of America. DAVID RAMSAY, President of the Senate.. JACOB READ, Speaker of the House of Representatives. VOL. V.-25. |