hundred and eighty-five, one thousand seven hundred and eighty-six, and one thousand seven hundred and eighty-seven. A. D. 1788. XXVI. And be it further enacted by the authority aforesaid, That all Penalties to be penalties may be sued for under this Act by any person or persons what- sued for. soever, which, upon recovery thereof, shall go one-half to such person informing or suing for the same, and the other half to the State. XXVII. Be it further enacted by the authority aforesaid, That if any of the assessors, inquirers, collectors, commissioners of the treasury, sheriffs, Persons may plead the geneconstables, or other persons, shall be sued for any matter or thing by him ral issue. or them done in the execution of this Act, it shall and may be lawful for such person or persons to plead the general issue, and give this Act and the special matter in evidence; and in case judgment shall be given for the defendant or defendants, or the plaintiff shall suffer a non-suit, or discontinue his action, the said defendant or defendants shall recover treble costs of suit. In the Senate House, the twenty-seventh day of February, in the year of our Lord one thousand seven hundred and eighty-eight, and in the twelfth year of the Independence of the United States of America. JOHN LLOYD, President of the Senate. JOHN J. PRINGLE, Speaker of the House of Representatives. AN ACT FOR RAISING SUPPLIES FOR THE YEAR ONE THOUSAND HUNDRED AND EIGHTY-EIGHT. SEVEN NO. 1384. WHEREAS, we, the representatives of the free and independent State of South Carolina, in General Assembly met, have thought it expedient Preamble. 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; 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 one per centum ad valorem, 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: 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 livers, on the Congarees, Graves's Ford on the Wateree, and the boundary VOL. V.-8. Rate of taxa tion on lands. A.D. 1788. 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 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 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 rela-tive proportion to the lands in the country. slaves, &c. II. And be it further enacted by the authority aforesaid, That the sum of Rate of taxing nine shillings and four pence shall be levied on all negroes and other slaves whatsoever, within the limits of this State, and the sum of one per cent. on every hundred pounds value of every lot, wharf, or other lands, and on all buildings within the limits of any town, village, or borough, in this State; and the sum of nine shillings and four pence upon each wheel of every carriage, except wagons, carts, and drays; and the sum of nine shillings and four pence upon every free negroe, mulattoe, and mustazoe, from sixteen to fifty years of age; and the sum of one per cent. on every hundred pounds of every person's stock in trade, of persons in trade, shopkeepers and others; and the like sum of one per cent. on the profits of faculties and professions, (clergymen, schoolmasters and schoolmistresses excepted,) and factorage employments throughout this State-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 special indents, specie, or the paper medium of this State. III. And be it further enacted by the authority aforesaid, That to faciliSpecial indents tate the payment of taxes hereby imposed, immediately after the passing to be emitted. of this Act special indents shall be issued to the amount of all the interest on principal indents due on or before the first day of April next; and on the first day of every succeeding January, in the same manner, special indents for all interest that may accrue to and for the first day of April following. Which special indents shall be of the following denominations, Directions to issuing said indents. And be printed in the presence and under the directions of, and be signed by, James Ballantine, Jacob Deveaux and James Kennedy, or any two of them, and with such devices as they, or any of them, shall direct; and they shall receive the sum of forty pounds each for their said services. And the said special indents shall be countersigned by one of the commission- be observed in ers of the treasury, and delivered to the holders of indents, their agents, or attorneys, any time after their said interest shall become due and payable, as aforesaid; and on the payment of these special indents, a receipt shall be endorsed on the principal indents respectively, for the interest so received; and the said special indents shall be received by the collectors and treasurers in payment of taxes, when they shall be crossed with a pen and filed: provided, that no special indent shall be issued to any person or his order, who shall be indebted to this State on indent, and which debt, or the interest thereon, shall be due at the time of application for such special indent, until the person or his agent shall have first discharged such debt or demand so due to this State. to be received IV. And be it further enacted by the authority aforesaid, That the spe- Special indents cial indents for the years 1784, 1785, 1786, and 1787, be indiscriminately in payment of received in payment of the taxes imposed by this Act or the Acts impos- taxes. ing taxes for the years 1784, 1785, 1786 and 1787. V. And be it further enacted by the authority aforesaid, That the monies arising from specie, notes and bonds in the treasury, for duties, Appropriation taxes and amercements, be appropriated to the payment of interest on the debt. foreign debt. VI. And be it further enacted by the authority aforesaid, That the monies which shall arise from duties and the vendue tax from the first day of January, one thousand seven hundred and eighty-eight, to the first day of January, one thousand seven hundred and eighty-nine, be appropriated, first, to the payment of all persons described and entitled to pensions, in and by virtue of the Resolution of the Legislature passed for their relief the fifteenth day of March, one thousand seven hundred and eighty-six ; and secondly, to the payment of the civil list; next, of the contingent expenses of Government; and lastly of the interest on the foreign debt. for the foreign Further appro priations. terfeit. VII. And be it further enacted by the authority aforesaid, That whosoever shall erase or counterfeit, or utter any erased or counterfeited special Death to counindents, to be emitted as aforesaid, or shall pass, or offer to pass, any of them, knowing them to be altered, erased, or counterfeited, shall, on conviction thereof, suffer death without benefit of clergy. A. D. 1788. Assessors and collectors appointed. Collectors to be also assessors and enquirers. Their compensation. VIII. And be it further enacted by the authority aforesaid, That the following persons shall be, and are hereby appointed, collectors and assessors for the parishes and counties, as hereinafter mentioned, that is to say: For the parishes of St. Philip and St. Michael, Charleston, one for each parish, Edward Trescot and William Roper; for the parish of Christ Church, Clement Brown; for the parish of St. John, Berkley county, Keating Simons; for the parish of St. Andrew, James Island excepted, Captain Abraham Ladson; and for James Island, William Rivers, Jr.; for the parish of St. George, Dorchester, Morton Waring; for the parish of St. James, Goose Creek, Henry Gray; for the parish of St. Thomas and St. Dennis, Thomas Harwon; for the parish of St. Paul, that is to say, for the south side of Cacaw swamp, as far as Colonel Skirving's, and along the main road to Jacksonborough, Pon Pon, Wiltown, and Togodo, Thomas Farr, Jr.; and for the north side of the Swamp, Beech Hill, and Horse Savannah, in the said parish, Robert Miles; for the parish of St. Bartholomew, Colonel Peter Youngblood; for the islands in the parish of St. Helena, except Lincoln county, William Joyner; and for that part of the parish situate on the main, James Garvey; for the parish of St. James, Santee, Charles Gaillard; for the parish of Prince George, Winyah, Thomas Dunbar; for the parish of All Saints, John Morrall; for the parish of Prince Frederick, John Thompson Greene; for the parish of St. John, Colleton county, that is to say, for Wadmelaw and John's Island, Thomas Hanscombe; for Edisto Island, Thomas Whaly; for the parish of St. Peter, Lincoln county excepted, Peter Porcher; for Lincoln county, John Paisley; for the parish of Prince William, John Lightwood; for the parish of St. Stephen, Captain John Palmer; for Clarendon county, Camden district, William McConnico; for Richland county, John Hopkins; for Fairfield county, Robert Craig; for Clairmont county, William Murrell and John Huggins; for Lancaster county, Eleazar Alexander; for York county, Alexander Moore; for Chester county, John Mills, Jr.; for Abbeville county, Ninety-Six district, Patrick Calhoun, and above the ancient. boundary line, Captain John Wilson; for Edgefield county, ditto, William Anderson; for Newbury county, ditto, Philemon Waters; for Laurens county, ditto, Jonathan Johnson; for Spartanburgh county, ditto, William Benson; for Union county, ditto, John Blasingame; for Greenville county, ditto, Robert Maxwell; for Lewisburgh county, Orangeburgh district, William Heatly; for Orange county, ditto, Lewis Lestergette; for Lexington county, ditto, John Bynum; for Winton county, ditto, Colonel William Davis; for Marlborough county, Cheraw district, Josiah Evans; for Chesterfield county, ditto, Captain Calvin Spencer; for Darlington county, ditto, John McCall. IX. And be it further enacted by the authority aforesaid, That the persons so appointed collectors shall also discharge the duty and office of enquirers and assessors for their respective parishes and counties. X. And be it further enacted by the authority aforesaid, That the persons appointed enquirers, assessors and collectors, shall, for their service in the discharge of their duties, receive, on closing their accounts with the commissioners of the treasury, four per centum, except for the parishes of St. Philip and St. Michael in Charleston, who shall receive two per centum, on the amount of the taxes by them collected, to be paid to the several collectors aforesaid out of any moneys in the treasury. XI. And be it further enacted by the authority aforesaid, That no member of the Legislature, while he continues such, shall be a tax collector. XII. And be it further enacted by the authority aforesaid, That when all the collectors that were appointed for any parish or county are dead, and to be made. the tax returns not closed with the treasurers, the ensuing collector be di- A.D. 1788. rected, and he is hereby directed and ordered, to demand receipts, or to administer an oath, or to procure other satisfactory proofs from the per- Returns of sons of the county or parish, that he has paid his taxes for the preceding former taxes 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 executors or administrators 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. assessors and XIII. And be it further enacted by the authority aforesaid, That the said assessors and collectors shall do and perform all and singular the duties Duty of the appertaining to their office, as described in an Act entitled "An Act for collectors. declaring the powers and duties of the enquirers, assessors and collectors of the taxes, and other persons concerned therein.” furnish copies XIV. And be it further enacted by the authority aforesaid, That the commissioners of the treasury are hereby directed to furnish copies of this Treasurers to Act to each of the assessors and collectors hereby appointed, within three of this Act. months after the passing of this Act, and their reasonable expenses incurred thereby shall be reimbursed. made by former collectors. XV. And be it further enacted by the authority aforesaid, That the commissioners of the treasury are hereby directed to call upon the collectors Returns to be of the tax for the years 1783, 1784, 1785, 1786, and 1787, and that the said collectors shall make a return upon oath of all the monies which they have received for taxes, and shall be obliged to make out a just and true account of all the defaulters in their several parishes or districts, to the present collectors, who shall hereby be authorised and empowered to collect and receive the same. ESTIMATE Of supplies wanted for the support of Government, for the year one thousand seven hundred and eighty-eight. Auditor of public accounts, Two Commissioners of the Treasury, And for their extra services, and clerks, And for one other clerk, Clerk of the Senate, Clerk of the House of Representatives, Two messengers, one to each house, at £70 each, Two doorkeepers, ditto, at fifty pounds each, Powder Inspector and Arsenal keeper, Three Judges of the Court of Chancery, at £500 each, Searcher of the customs for the port of Charleston, Two Waiters of the customs for the port of Charleston, at £100 each, Waiter of the customs for the port of Georgetown, Waiter of the customs for the port of Beaufort, |