hold, in all cases where a freehold is not required by the Constitution of A.D. 1812. this State or of the United States. In the Senate House, the eighteenth day of December, in the year of our Lord one thousand eight hundred and twelve, and in the thirty-seventh year of the Independence of the United States of America. SAMUEL WARREN, President of the Senate. JOHN GEDDES, Speaker of the House of Representatives. AN ACT TO ENABLE THE COMPANY FOR OPENING A CANAL FROM BACK No. 2019. RIVER TO CHAPEL BRIDGE, TO RAISE BY LOTTERY THE SUM OF FIVE THOUSAND DOLLARS, WHEREAS, sundry inhabitants of the parish of St. James, Goosecreek, have, by their petition, represented that the canal directed and authorized by an Act of the Legislature, passed on the twenty-first day of December, in the year of our Lord one thousand seven hundred and ninety-nine, to be opened from Back river to Chapel bridge, has been commenced and carried on for some considerable distance, and that there yet remains a distance of three miles at least, to be cut and opened, and that they have not sufficient ability to conduct so useful a work to an end without some relief, and have prayed that they might be authorized by an Act of the Legislature to establish and draw a lottery, in order to raise a fund for the completion of so useful a work : Preamble. I. Be it therefore enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the authority Grant of a of the same, That the said company shall have full power, and they are Lottery. hereby fully authorized and empowered, to make and proceed to the drawing and concluding a lottery, for the purposes above mentioned. Provided, they do not, by the said lottery, raise a fund exceeding the sum of five thousand dollars. In the Senate House, the eighteenth day of December, in the year of our Lord one thousand eight hundred and twelve, and in the thirty-seventh year of the Independence of the United States of America. SAMUEL WARREN, President of the Senate. JOHN GEDDES, Speaker of the House of Representatives. AN ACT TO ENABLE JOHN BOWMAN TO CHANGE HIS PRESENT NAME TO No. 2020. THAT OF JOHN BOWMAN LYNCH. I. Be it enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the authority of the same, That John Bowman be, and he is hereby, authorized to change his present name to that of John Bowman Lynch; and that he be here A. D. 1812. after known and distinguished in law and in deed, sue and be sued, implead and be impleaded, bound and obliged, and vice versa, by the name of John Bowman Lynch. In the Senate House, the seventeenth day of December, in the year of our Lord one thousand eight hundred and twelve, and in the thirty-seventh year of the Independence of the United States of America. SAMUEL WARREN, President of the Senate. JOHN GEDDES, Speaker of the House of Representatives. No. 2021. AN ACT to establish a Bank, on behalf of and for the benefit of the State. (Passed December 19, 1812. See last volume.) No. 2022. AN ACT TO RAISE SUPPLIES FOR THE YEAR ONE THOUSAND EIGHT HUNDRED AND TWELVE; AND FOR OTHER purposes THEREIN MENTIONED. Tax to be raised. Rate of taxa I. Be it enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the authority of the same, That a tax, for the sums and in the manner hereinafter mentioned, shall be raised, and paid into the public treasury of this State, and for the use and service thereof. II. And be it enacted by the authority aforesaid, That fifteen cents ad valorem on every hundred dollars be paid in specie or paper medium on tion on lands. all lands granted within this State, under the several regulations hereinafter mentioned. Class No. 1 shall contain all tide swamp of the first quality, not generally affected by the salts or freshets, which shall be rated at twenty-six dollars per acre; all tide swamp of the second quality, not generally affected by the salts or freshets, which shall be rated at seventeen dollars per acre; all tide swamp of the third quality, not generally affected by the salts or freshets, which shall be rated at eight dollars and fifty cents per acre; all pine barren lands adjoining such swamps, or contiguous thereto with respect to the benefit of water carriage, which shall be rated at two dollars per acre; all prime inland swamp, cultivated and uncultivated, which shall be rated at an average of thirteen dollars per acre; all inland swamp of the second quality, which shall be rated at eight dollars and fifty cents per acre; all inland swamp of the third quality, which shall be rated at four dollars per acre; all pine barren lands, adjoining or contiguous thereto, which shall be rated at one dollar per acre; and all salt marsh, or inland swamp, clearly proved to the collectors to be incapable of immediate cultivation, which shall be rated at one dollar per acre. Class No. 2 shall comprehend all high river swamps and low grounds, cultivated and uncultivated, including such as are commonly called second low grounds, lying above the flow of the tides, and as high up the country as Snow Hill on Savannah river, and the fork of Broad and Saluda rivers on the Congaree, Graves's Ford on the Wateree, and the boundary line on A. D. 1812. III. And be it enacted by the authority aforesaid, That thirty-five cents per head shall be levied upon all slaves, of all ages and descriptions; and Rate of taxing the sum of two dollars per head upon all free negroes, mulattoes, and mesti- slaves, &c. zoes, (except such as shall be clearly proved to the collectors to be incapable, from maims or otherwise, of obtaining a livelihood,) between the ages of fifteen and fifty; and the sum of fifteen cents ad valorum on every hundred dollars of the value of all lands, lots and buildings within any city, village or borough; and the sum of thirty-five cents for every hundred dollars of stock in trade, factorage, employments, faculties and professions, (clergymen, schoolmasters, schoolmistresses and mechanics 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 paper medium or specie. ed on Indian IV. And be it enacted by the authority aforesaid, That all negroes and other slaves who are employed on any lands leased by any person or Slaves employof the Catawba Indians, shall be, and they are hereby made, lia-lands. persons ble to the payment of this tax. But nothing in this Act contained shall be construed to impose any tax upon the property or estate of any religious society, or the South Carolina Society, the Winyaw Indigo Society, or the Fellowship Society, or the estate of the late Doctor De la Howe, demised for charitable purposes, or that part of the estate of the late Thomas VOL. V.-86. Exceptions. A.D. 1812. Wadsworth which was devised for the establishment of a school, or the Clar Absentees triple taxed. received for taxes. endon, or the High Hills of Santee, or the Camden Orphan Societies, or the Columbia Academy, or the lands and funds owned by the Free School of Dorchester, the public lands held by the corporation of Charleston, or of the lands and funds of any society applicable to education or the maintenance of public schools; but that no houses owned or erected on such lands by any private individual or individuals shall be exempted from taxation, at the rate of one half of their full value, to be rated by the assessor or assessors and collectors in their respective districts. V. And be it enacted by the authority aforesaid, That every person entitled to any taxable property or estate in this State, who resides without the limits of the United States, shall, for the use of this State, pay a triple tax on the same. But this clause shall not be construed to extend to the property of any person sent, or hereafter to be sent, abroad in the employment of this State or of the United States, until one year after the expiration of his commission; or to the property of any person now absent from the United States, unless such person has been absent for one year. VI. And be it enacted by the authority aforesaid, That the tax collecWhat shall be tors throughout this State shall receive no payment of taxes but in gold or silver coin made current in this State, the paper medium issued under the authority of the Legislature, bank paper redeemable in the first instance in gold and silver at the bank of South Carolina, the State Bank, Union Bank, or the Planters and Mechanics Bank, or certificates for the payment of members of the Legislature, or the Solicitors, for their attendance on the Legislature. made on oath. accor VII. And be it enacted by the authority aforesaid, That each and Returns of all every enquirer, assessor and collector shall, ou their enquiry for the return property to be of taxes of this State for the year one thousand eight hundred and twelve, administer the following oath to all such persons as shall be liable to pay any of said taxes, viz: "I, A B, do solemnly swear (or affirm, as the case may be) that the account which I now give is a just and true account of the quantity and quality of the lands, and the number of slaves, which I I was possessed of, interested in, or entitled to, on the first day of October, in the year of our Lord one thousand eight hundred and twelve, either in my own right or in the right of any other person whatsoever, either as guardian, agent, attorney, trustee, or in any other manner whatever, ding to the best of my knowledge and belief; and that I will give just and true answers, according to the best of my knowledge, to all such questions as shall be asked touching the same; and this I swear without any kind of equivocation or mental reservation whatsoever." And upon the principal of every sum or sums of money at interest, the interest of which is actually received, over and above what each person pays for interest, the said enquirers, assessors and collectors, and every of them to whom the same shall be returned, shall assess the sum of twelve and a half cents on every hundred dollars which shall have produced an interest of seven per cent., and a proportionable sum on all other sums of money drawing less or more than seven per cent; to be recovered in like manner, in case of default, as the collectors are authorized by law to do on their returns of lands and slaves. Tax on money at interest. VIII. And be it enacted by the authority aforesaid, That in case Money at inter- any person or persons shall neglect to make a return of his, her or their est not returned monies producing interest as aforesaid, he, she or they shall be liable to suffer the same forfeitures and pay the same penalties as are inflicted by law in case of their refusing or neglecting to make a return of his, her or their lands or slaves. Time of payment of the pa IX. And be it enacted by the authority aforesaid, That the instal- A.D. 1812. ments on paper medium which be due on the first Wednesday in March next, shall not be required to be paid as directed by an Act entitled An Act for raising supplies for the year one thousand seven hundred and per medium. ninety-four," but shall be paid on the first Wednesday in March, which will be in the year of our Lord one thousand eight hundred and fourteen. Provided, that no person shall be entitled to the benefit of this clause who shall not give additional security to the treasurer in Charleston, in all cases where he is not satisfied with the sufficiency of the former security, and in all cases where default has been made in paying what has been heretofore due, or which may be made in paying the interest to grow due on the first day of March next. X. And be it enacted by the authority aforesaid, That the commissioners of the treasury shall be, and they are hereby, required to furnish Copies of this copies of this Act, and of the Act supplementary to the Act entitled "An Act to be furAct for declaring the powers and duties of the enquirers, assessors and nished. collectors of the taxes, and other persons concerned therein," to each of the collectors appointed by law throughout this State, within one month after the passing of this Act, and their reasonable expenses incurred thereby shall be reimbursed. taxes. XI. And be it enacted by the authority aforesaid, That from and after the passing of this Act, all persons liable to pay any taxes already or hereaf Times for mater to be imposed by law, shall, on or before the first day of February in king returns each and every year, give a just and true return to the collectors of their and paying respective districts, of all slaves, and of the quantity and quality of all lands, monies at interest, stock in trade, factorage, employment, faculties and professions, as may be required and directed by the said laws, which they may hold or be entitled unto, in his, her or their own right, or in the right of any other person or persons whomsoever, either as guardian, trustee, attorney, agent, executor, administrator, or otherwise however; and shall, on or before the first day of May ensuing, pay his, her or their taxes to the collector of that collection district where the party making such return, by himself, his or her family, may reside the greater part of the year. And that the said collectors shall annually pay the same, and settle their accounts with the treasury, on or before the first day of June next ensuing, so far as relates to the collectors of the lower division of the treasury. in on account XII. And whereas, sundry borrowers of the paper medium loan have not paid the interest due on the sums borrowed by them, and sales have been Mortgaged made of the lands mortgaged to secure the said loan, and the treasurers lands bought have bought in the said lands for the want of bidders, and they still remain of the State to the property of the State, and unproductive; and in other cases the property be sold. so sold has been purchased in by the mortgagers and others, who have not complied with the terms and conditions of the sales; Be it therefore enacted by the authority aforesaid, That the treasurers of the State shall be, and they are hereby, respectively authorized and directed to cause all lands bought in as aforesaid on account of the State, and all lands purchased by the mortgagers or other persons whomsoever, who have not complied with the conditions of former sales of the said property, to be put up to sale, in the different districts in which they lie, by the sheriff of the said district, on a public sale day, after giving three months notice thereof, and shall sell the same to the highest bidder, who shall pay one fourth part of the purchase money in cash, and the remaining three fourths in one and two years; for the performance of which he shall give his bond and a mortgage of the premises, and also personal security, to be approved of by the sheriff and three commissioners, residing in such district, to be nom |