A. D. 1806. entitled "An Act for raising supplies for the year one thousand seven hundred and ninety-four," but shall be paid on the first Wednesday in Time of pay- March, which will be in the year of our Lord one thousand eight hundred ment of the pa- and eight. Provided, that no person shall be entitled to the benefit per medium. of this clause who shall not give additional security, if required, to the treasurer at Charleston, in all cases where he is not fully satisfied of the sufficiency of the former security, and in all cases where default has been made in paying what has heretofore been due, or which may be made in paying the interest to grow due on the first day of March next.

Act to be furnished.

X. And be it enacted by the authority aforesaid, That the commisCopies of this sioners of the treasury shall be, and they are hereby, required to furnish copies of this Act, and of the Act supplementary to an Act entitled "An Act for declaring the powers and duties of the enquirers, assessors and collectors of the taxes, and of other persons concerned therein," to each of the collectors appointed by law throughout this State, who have not yet been furnished with such supplementary Act, within one month after passing this Act, and their reasonable expenses occasioned thereby shall be reimbursed.

postponed.

XI. And be it enacted by the authority aforesaid, That the CompSale of lands troller be, and he is hereby, required to postpone making sale of the lands directed to be sold by the twenty-third clause of an Act entitled "An Act supplementary to an Act entitled an Act for declaring the powers and duties of the enquirers, assessors and collectors of the taxes, and of other persons concerned therein," until the first day of January, one thousand eight hundred and eight.

Times for ma

king returns and paying

taxes.

Mortgaged

lands bought

in on account

of the State to be sold.

XII. And be it enacted by the authority aforesaid, That from and after the passing of this Act, all persons liable to pay any taxes hereafter to be imposed by any law of this State, shall, on or before the first day of February in each and every year, give in a just and true return of all slaves, and of the quality and quantity of all lands, and monies at interest, as may be directed and required by the said laws, which they may hold or be entitled unto in his, her or their own right, or the right of any other person or persons whomsoever, either as guardian, trustee, attorney, agent, executor, administrator, or otherwise howsoever; and shall, on or before the first day of May ensuing, pay their taxes to the collector of that collection district where the party making such return, either by himself, his or her family, may reside the greater part of the year. And that the said assessors or collectors shall annually pay the same, and settle their accounts with the treasurer, on the first day of June next ensuing, so far as respects the tax collectors of the lower division of the treasury.

XIII 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 made of the lands mortgaged to secure the said loan, and the treasurers have bought in the said lands for defect of bidders, and the same remain as the property of the State, unproductive; and in other cases the property so sold has been purchased in by the mortgagors and others, who have not complied with the terms or conditions of the said sales; Be it therefore enacted by the authority aforesaid, That the treasurers aforesaid shall be, and they are hereby, authorized and directed to cause all the lands bought in as aforesaid on account of the State, and all the lands purchased in by the mortgagers or other persons whomsoever who have not complied with the conditions of the former sales of the said property, to be put up to sale, in the districts in which they severally lie, by the sheriffs of the said districts, 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

of the purchase money in cash, and the remaining three fourths in one and. A. D. 1806. 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 districts, to be nominated by the treasurer. Provided, no sale of the mortgaged lands shall take place when any person interested in the same shall, previously to the day of sale, tender one third part of the sum due, together with the expenses incurred.

Proviso.

sales.

XIV. And be it enacted by the authority aforesaid, That on all sales made in pursuance of the next preceding clause, and under the authority Terms of such thereof, the purchaser shall, immediately after the said property shall be knocked off to him, pay into the hands of the sheriff making the said sale a sum which shall at least be equal to ten per cent. upon the amount of his purchase, towards the payment thereof; and if he should fail or neglect to make such payment, the sheriff shall immediately set up the same property for public sale, upon the spot; and shall not, upon such re-sale, or any other sale of the same property made by virtue of this Act, receive the bid of the first purchaser or his agent. And that the sheriff shall, in all his advertisements of the property sold by virtue of this Act, on account of the paper medium loan, give notice that he will require the payment of the ten per cent.; to the end that no persons inclined to purchase at the said sales may be ignorant thereof.

Forfeiture on

XV. And be it enacted by the authority aforesaid, That if any purchaser, after paying the percentage aforesaid, shall fail or neglect to not comcomply with the terms of the sale, all the money so paid shall be forfeited plying with to the State; and shall be applied first to pay the costs and charges accrued the terms of or due upon the said sale; and the surplus, if any, shall be paid into the treasury of this State, in aid of the revenue thereof.

such sales.

when lands

XVI. And be it enacted by the authority aforesaid, That if any person shall at any re-sale made by the sheriff on account of the first or any former purchaser having failed or neglected to pay the percentage Terms of sale aforesaid, or to comply with the terms and conditions of the sale, such per- are re-sold. son shall himself be bound by his purchase, and shall comply with this Act, and the terms and conditions of such re-sale, and shall not be allowed to say, set up, or pretend, that he bought the same as agent for the first or any former purchaser. Provided always, that it shall be publicly proclaimed by the crier at such sale, that the same was to be on account and risque of the first or former purchaser; and that the conditions and terms of the sale shall, in like manner, be proclaimed by him immediately before the property is set up.

Defaulters lia

XVII. And be it enacted by the authority aforesaid, That in case of any re-sale made under the authority of the preceding clauses of this Act, on ac-ble for any count or by reason of the non-payment of the ten per cent. hereby required deficiency by to be paid, or on account of the non-compliance with the conditions and such sales. terms herein before prescribed, the person or persons for whose default the said re-sale shall be made, shall be, and he, she and they is and are hereby declared, liable for any deficiency which may happen between the first and any subsequent sale of the said property; and the treasurers are hereby authorized and directed to commence suits for the recovery of any such deficiency.

XVIII. And be it enacted by the authority aforesaid, That it shall Poor tax. be the duty of the tax collectors of this State to make, on the first Monday in September next, to the commissioners of the poor, in the parish or district in which any poor tax shall be by the tax collectors respectively collected, a return of such poor tax, in like manner as they make their re

A. D. 1806.

Transient

poor fund of Charleston.

Tax collectors to return prop

turns of the public tax to the treasurers of this State. And that it shall also be the duty of the said tax collectors to make a duplicate return to the comptroller general of the amount of the tax so collected and paid to the commissioners.

XIX. And be it enacted by the authority aforesaid, That the comptroller general be, and he is hereby, required and directed annually to call on the treasurer of the City Council of Charleston to render an account on oath to him of the application of such monies as are appropriated for the support of the transient poor, and for other purposes; and that the account so rendered be laid before the Legislature.

XX. And be it enacted by the authority aforesaid, That the several tax collectors in each fiscal division of the State shall exhibit, in some column of their return, the number of acres of land lying in their respecerty lying in tive divisions, and the number of acres lying elsewhere, and where, and for other divisions, which taxe shall be paid them; in like manner they shall exhibit in other for which taxes are paid them. columns the number of negroes within their divisions, and of those elsewhere, and where, on which taxes shall be paid them; and in other separate columns exhibit the amount of taxes in their respective divisions, on every article taxed by law; and the treasurers of each division, and the comptroller, shall preserve these columns in their aggregate of taxes to be laid before the next Assembly.

Taxes in the fork of Edisto.

Return to be made by tax collectors.

Oath to be taken by the collectors.

XXI. And be it further enacted by the authority aforesaid, That the inhabitants of the fork of Edisto, shall henceforth pay their taxes to the tax-collectors of Orange Parish, whose power and authority shall hereafter extend throughout the fork, up to the lower line of Edgefield district.

XXII. And be it enacted by the authority aforesaid, That the tax collectors for the parishes of St. Philip's and St. Michael's, Charleston, shall, on the first Monday in the months of April, May and June, in each and every year, make the following return to the treasurer of the lower division, to wit: "I, A. B. do solemnly swear (or affirm) that the sum of — dollars, by me now paid, is all the money which I have received on account of the general tax, since my last return." And on the first Monday in July, in each and every year, the said tax collectors for St. Philip's and St. Michael's, Charleston, and each and every collector in the upper division of the treasury of this State, and on the first Monday in June, in each and every year, each and every collector in the lower division of the treasury of this State, shall compleatly and finally close their several and respective returns, by paying over the full balance which may have been received by them, and producing to the treasurer of the said upper and lower divisions of the treasury of this State, respectively, the sheriff's receipts for all executions lodged by them against defaulters; and if the sheriff's receipt, so produced, shall not satisfactorily account for the full balance due on the said return, then, and in such case, the treasurers in each division respectively, shall be, and they are hereby, directed to enforce the means pointed out by the Act entitled "An Act declaring the duties and powers of the enquirers and assessors of taxes, and other persons concerned therein," passed in the year of our Lord one thousand seven hundred and eighty-eight. And the said several tax collectors, upon closing their said returns, shall respectively take the following oath or affirmation, to wit: "I, A. B., do solemnly swear (or affirm) that the return I now make, is a just and true return of all the taxable property made for the collection district of, and that the sum of dollars, by me now paid, is the whole of the monies I have received for the general taxes of the said district, since my last return ;" which said oath or affirmation the treasurer shall impose, and cause to be endorsed on the said return.

A. D. 1806.

make a return

XXIII. And be it enacted by the authority aforesaid, That every person liable to pay the tax hereby imposed, and who is required to make a return by the preceding clause of this Act, shall, in his or her said return, particu- Persons selling larly account for any property by him or her sold since the return of the taxable properpreceding year, by stating whether the same was sold by him or her be- ty required to fore or subsequent to the first of October, then next preceding, and to thereof. whom, that the comptroller-general, by an examination thereof, may be enabled to ascertain whether the tax due thereon has been paid; and in case any person shall fail or neglect to do so, he, she or they shall be liable for a double tax thereon, in the same manner as he, she or they would have been, had he, she or they not dispossessed themselves thereof.

XXIV. And be it further enacted by the authority aforesaid, That the Commissioners comptroller general be, and he is hereby, required and directed, annually, of public builto call on the several boards of commissioners of public buildings, and dings and inland navigation boards of commissioners for clearing, opening and rendering navigable the to account to several rivers and creeks in this State, to render an account, on oath, to the Comptrolhim, of the application of such monies as are appropriated for the erection ler. of public buildings, or the clearing, opening and rendering navigable the rivers and creeks in this State; and that the accounts so rendered be laid before the legislature.

XXV. And be it enacted by the authority aforesaid, That the treasu

registered.

rers of Charleston and Columbia shall, under the direction of the comp- Claims against troller general, cause to be opened in their respective offices, on the first the State to be day of April next, books for the registry of all outstanding claims against the State, heretofore unregistered and provided for, of the nature of those which were registered by virtue of the twelfth enacting clause of the Act to establish the office of a Comptroller of the revenue and finances of this State, and for other purposes therein mentioned, passed 21st day of December, 1799; which said books shall be kept open for the purposes aforesaid until the 1st October, 1808.

XXVI. And be it further enacted by the authority aforesaid, That the comptroller general be, and he is hereby, authorized to sell a certain tract A tract of land, of land, being part of the confiscated estate of Elias Ball, which was sold part of the confiscated estate to the late John Bryan, and returned to the State; and also that he be, of Elias Ball, and is hereby, authorized likewise to appoint a surveyor in behalf of the to be sold. State, in a suit now depending between the State and Robert Beaty.

XXVII. And be it further enacted by the authority aforesaid, That the comptroller general be, and is hereby, authorized and directed to sell a A tract of land tract of land of one hundred and eighty-eight acres, mortgaged to the paper J. O'Neil, to be mortgaged by medium loan office by John O'Neil, and purchased for the State, and to sold. apply the nett proceeds of such sale towards the payment of the bond of the said O'Neil, instead of the sum now credited thereon, at which the said land was purchased.

In the Senate House, the twentieth day of December, in the year of our Lord one thousand eight hundred and six, and of the Independence of the United States of America the thirty-first.

WILLIAM SMITH, President of the Senate.

JOSEPH ALSTON, Speaker of the House of Representatives.

A. D. 1806.

No. 1888. AN ACT TO MAKE APPROPRIATIONS FOR THE YEAR ONE THOUSAND eight

HUNDRED AND SIX.

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 the following sums be respectively appropriated for the salaries of public officers, and other expenses and purposes of government. For the salary of the Governor, two thousand five hundred and seventytwo dollars.

For the salary of the Secretary of the Governor, four hundred and thirty dollars.

For the salaries of six Judges of the courts of common pleas, each two thousand five hundred and seventy-two dollars-in the whole, fifteen thousand four hundred and thirty-two dollars.

For the salaries of three Judges of the Court of Equity, each two thousand one hundred and forty-four dollars-in the whole, six thousand four hundred and thirty-two dollars.

For the salary of the Attorney General, for giving advice to the Governor and other public officers, in matters of public concern, as a full recompense for the discharge of all public duties incident to his office, as Attorney General, one thousand dollars.

For the salaries of four Circuit Solicitors, each, in lieu of all charges against the State, for the performance of every public duty appertaining to their respective offices, five hundred dollars-in the whole, two thousand dollars.

For the salary of the Comptroller-general, two thousand and five hundred dollars.

For the salaries of the Comptroller-general's clerks, and the stationary requisite for his office, one thousand six hundred dollars.

For the salary of the Treasurer of Charleston, as Treasurer and for transacting the business of the Loan Office, and Clerks, two thousand six hundred and fifty-eight dollars.

For the salary of the Treasurer in Columbia, including clerks, two thousand dollars.

For the salary of the Clerk of the Senate, and the Clerk's salary of the House of Representatives, each twelve hundred and thirty dollars; in the whole, two thousand four hundred and sixty dollars.

As a compensation for the Clerk of the Court at Columbia, one hundred and forty dollars.

As a compensation for the Clerk of the Court at Charleston, one hundred and forty dollars.

As a compensation for the Sheriff of Richland district, for attending the Constitutional Court at Columbia, fifty dollars.

As a compensation for the Sheriff of Charleston district, for attending the Constitutional Court at Charleston, fifty dollars.

For the keeper of the State House at Columbia, one hundred and thirty dollars.

For the salary of the Adjutant General, fifteen hundred dollars.

For the salaries of nine Brigade Inspectors, each two hundred and sixteen dollars-in the whole, one thousand nine hundred and forty-four dollars.

As a compensation for the Arsenal keeper and powder receiver, in the city of Charleston, three hundred dollars.