A. D. 1764. Duty to be paid to the public treasurer. Duties to be the Assembly. or colonies in America with their slaves, actually to reside in this Province; and provided nevertheless, that no person so coming in and actually residing in this Province as aforesaid, shall be allowed to sell all or any such slaves, within twelve months after such coming in or residing as aforesaid, without payment of the said duty. II. And be it enacted by the authority aforesaid, That the said tax or duty shall be secured, levied, collected and paid to the public treasurer, by the same persons, in the same manner, and under the same penalties and restrictions, as the tax or duty laid upon the first purchasers of negroes and other slaves by an Act of the General Assembly of this Province, passed the fourteenth day of June, in the year of our Lord one thousand seven hundred and fifty-one, commonly called the general duty Act, is secured, levied, collected and paid. III. And be it further enacted by the authority aforesaid, That all and every sum and sums of money, to be collected by virtue of this Act, disposed of by shall be disposed of and applied as the General Assembly shall see fit. IV. And be it further enacted by the authority aforesaid, That all and every person and persons who shall be sued or prosecuted for doing any thing in the execution of this Act, shall and may plead the general issue, and give this Act and the special matter in evidence; and if any plaintiff or prosecutor shall become non-suit, suffer a discontinuance, or a verdict shall pass against him, the defendant shall recover his treble costs. General issue may be plead ed. Limitation three years. V. And be it further enacted by the authority aforesaid, That this Act and every thing herein contained, shall continue and be of force from the said first day of January, in the year of our Lord one thousand seven hundred and sixty-six, for and during the term of three years, and no longer. RAWLINS LOWNDES, Speaker. In the Council Chamber, the 25th day of August, 1764. Assented to: WM. BULL. No. 934. AN ORDINANCE TO REPEAL PART OF AN ACT ENTITLED An Act to regulate the Trade with the Cherokee Indians, by taking the same into the hands of the Public of this Province," AND TO IMPOWER THE COMMISSIONERS ΤΟ SELL AND DISPOSE OF SUCH GOODS AS ARE IN THEIR HANDS BY VIRTUE OF THE SAID ACT. Preamble. 1762, repelead. WHEREAS, an Act of the General Assembly, passed the twenty-ninth day of May, one thousand seven hundred and sixty-two, entitled "An Act to regulate the trade with the Cherokee Indians, by taking the same into the hands of the public of this Province," hath, since his Majesty's royal proclamation, permitting and allowing private traders to go among them, been found not to answer the good purposes thereby intended; we therefore pray your most sacred Majesty that it may be ordained, I. And be it ordained, by the honorable William Bull, Esq., Lieutenant Governor and Commander-in-chief, by and with the advice and consent of Act of May 29, his Majesty's Council, and the Commons House of Assembly of the said Province, and by the authority of the same, That such part of the said Act entitled "An Act to regulate the trade with the Cherokee Indians, by taking the same into the hands of the public of this Province," as relates to the appointment of directors, and their carrying on a public trade with A. D. 1764. the Indians, shall from henceforth be, and the same is hereby, discontinued, annulled and repealed, to all intents and purposes whatsoever. II. And be it further ordained, That Thomas Lamboll, Thomas Shubrick, Gabriel Manigault, John Savage and Thomas Smith, Esquires, the Commissioners to sell all goods directors appointed in and by the said Act, or any two or more of them, remaining in shall, and they are hereby required, as soon as conveniently they can, from their hands. the passing of this ordinance, to sell or cause to be sold all the goods, wares and commodities in their hands by virtue of the said Act, in such manner as they or any two of them as aforeseid shall judge to be for the most advantage to the public, and make up and settle their accounts with the public treasurer of this Province, and shall pay to him the balance (if any there be) of any monies that shall remain in their hands, after deducting all charges and expenses which have been incurred in carrying the said Act into execution. RAWLINS LOWNDES, Speaker. In the Council Chamber, the 6th day of October, 1764. Assented to: WM. BULL. AN ACT FOR RAISING AND GRANTING TO HIS MAJESTY THE SUM OF TWO No. 935. HUNDRED AND TWENTY THOUSAND THREE HUNDRED AND SEVEN POUNDS WHEREAS, by a schedule made of the charges of this Government for the years one thousand seven hundred and sixty-two, and one thousand seven hundred and sixty-three, and for other services in the said schedule mentioned, it appears that the sum of two hundred and fifty-four thousand nine hundred and thirty-two pounds and ten pence, will be wanting for those purposes, for defraying whereof, we, his Majesty's most dutiful and loyal subjects the Commons House of Assembly of this Province, have cheerfully given and granted, and do hereby give and grant unto his most sacred Majesty the said sum of two hundred and fifty-four thousand nine hundred and thirty-two pounds and ten pence, to be raised, levied and applied in the manner and to the uses, intents and purposes in this Act hereafter specified, limited and appointed, and to and for no other use, intent or purpose whatsoever; we therefore humbly pray his most sacred Majesty that it may be enacted, Preamble. I. And be it enacted, by the Honorable William Bull, Esq., Lieutenant A tax of £220,Governor and Commander-in-chief of the Province of South Carolina, by 307, 7s. 3d. to and with the advice and consent of his Majesty's Council, and the Com- be levied. mons House of Assembly of the said Province, now met in General Assembly, and by the authority of the same, That a tax or sum of two hundred and twenty thousand three hundred and seven pounds seven shil A. D. 1764. lings and three pence, current money of South Carolina, be imposed and levied on the several inhabitants and others interested in this Province, which, with the sum of thirty-four thousand six hundred and thirty-four pounds thirteen shillings and seven pence, being the balance of several funds in the public treasury, shall be applied to the use of his Majesty, for the support of this Government, in manner as is hereinafter mentioned. tion. II. And for the more certain and effectual levying of the said sum of two hundred and twenty thousand three hundred and seven pounds seven Rate of taxa- shillings and three pence, It is hereby enacted and declared, That the sum of forty shillings current money per head shall be levied on all negroes and other slaves whatsoever, within the limits of this Province; and the sum of forty shillings per hundred acres on all lands throughout the said Province, town lots excepted; and the sum of twenty shillings per centum on the value of every such town lot, wharf and buildings, and other lands, within the limits of any town, village or borough, in this Province; the bounds of Charlestown to extend as far as the new fortifications from Ashley river to Cooper river; and the sum of twenty shillings on every hundred pounds owing to any person on bond or other specialty or note of hand bearing or including interest, over and above what they pay interest for; and at the rate of four pounds per centum on all monies arising from annuities; and the sum of forty shillings per head on all free negroes, mulattoes and mestizoes, from ten to sixty years of age, who pay no other part of the taxes imposed by this Act; and the sum of twenty shillings per centum on every person's stock in trade, (that is to say) wares, merchandizes and book debts of persons in trade, shopkeepers and others; and the like sum of twenty shillings per centum on the profits of all faculties, professions, (the clergy excepted,) factorage and handicraft trades, throughout this Province; to be ascertained and rated by the several and respective assessors and collectors hereafter named, according to the best of their knowledge and information: Provided, that nothing herein contained shall be extended to oblige the new settlers in any part of this Province to the payment of any part of the said tax for their lands granted to them of his Majesty's bounty, who shall make oath before the collector of the tax in the respective parish where such new settler resides, that he settled himself in this Province upon the encouragement given by this Government, and hath not resided ten years in this Province; but such new settlers shall pay tax for their slaves and monies at interest, as other inhabitants do. Lands of new settlers exempted. property, on III. And be it also enacted by the authority aforesaid, That all persons whosoever, living out of the limits of the parishes of St. Philip and Taxables to render an ac St. Michael, who are possessed of any lands, slaves or moneys, for which count of their they receive interest in this Province, (lands whereon any churches or other buildings for divine worship, or for free schools, are erected or built, and all oath. slaves appurtenant to or going with such churches or lands, and all moneys appropriated for charitable uses, always excepted,) either in their own right. or in the right of any other person, or are liable to pay any tax by virtue of this Act, shall, on or before the first Tuesday in January next ensuing, render a particular account thereof in writing, upon oath or affirmation, and in what parish the said lands and slaves are, to the best of his or her knowledge, to the inquirers and collectors of the several parishes and places respectively where the person who is to render such account does live and reside, at such time and place as the said inquirers and collectors, or any of them, shall direct and appoint for the doing thereof, so that the same be done on or before the first Tuesday in January next; which oath or affirmation shall be in the words following, viz: "I, A B, do swear or affirm, (as the case shall be) that the account which I now give in is a just A.D. 1764. and true account of all the lands and slaves, moneys I have upon bond or other specialty, or note bearing or including interest, (which I believe to Form of the be good,) over and above what I pay interest for, and annuities which I oath. am possessed of, interested in or entitled unto, either in my own right or in the right of any other person or persons whosoever, as guardian, executor, attorney, agent or trustee, or in any other manner whatever, according to the best of my knowledge or belief; and this I declare without any equivocation or mental reservation whatsoever: So help me God." Which oath or affirmation the several inquirers and collectors appointed by this Act are hereby fully authorized, enjoined and required to administer. taxes. IV. And be it also enacted by the authority aforesaid, That all and every person and persons whosoever shall be obliged to make return of his or Executions to issue against her lands, slaves or moneys at interest, in the country, over and above persons not what he or she pays interest for, and of his or her annuities, to the inquirers paying their and collectors for the parish or district respectively where such person lives or resides, and pay the taxes thereon to the said inquirers and colldctors. And the inquirers and collectors of all and every the parishes and districts in this Province respectively shall be, and they are hereby, authorized, impowered and required to issue executions against all and every person or persons in their respective districts who have not paid their just proprortion of the preceding tax. trustees of ab V. And whereas, there are divers tracts of lands, slaves, and monies at interest, in this Province, held, owned or claimed by persons not resident here, who pay no taxes or other charge towards the support of the Government of this Province, Be it therefore enacted by the authority aforesaid, That all attornies and trustees of or for any person or persons living with- Attorneys and out the limits of this Province, shall make due and true return to the re- sent persons spective inquirers and collectors for the parish or district where such owning lands in the province, attorney or trustee lives or resides, of all lands, slaves and monies at inteto pay the tax rest, belonging to such absent persons for whom they are attornies or trus- on the same. tees; and that such attornies or trustees shall be subject and liable to pay the tax to become due by virtue of this Act for such land, slaves or monies at interest, out of his and their own proper estate, notwithstanding such attorney or trustee may renounce or disclaim acting as such before the said tax is levied, unless such attorney shall make oath before the said collector respectively that he hath bona fide renounced his power and attorneyship,' before the payment of the said tax becomes due, without having done it only with an intention to avoid the payment of the said tax. Provided Proviso. always, that if such attorney shall, within one year next after such oath made, again become attorney or trustee for such absent person, or act as such, every such attorney shall be liable to pay the said tax, as is hereinbefore directed, any thing herein to the contrary notwithstanding; and for levying whereof the same remedies shall be and are hereby given for levying the tax to become due by virtue of this Act on the proper estate of such attorney or trustee. And the inquirers and collectors of the sevInquirers and eral parishes respectively where any lands lie which are held or owned by collectors may any person or persons not resident in this Province, or the public treasurer lease such land for the time being, shall be, and they and he is hereby, authorized and im- or sell the timber, &c. powered, directed and required, to sell and dispose of any timber, lightwood or other wood thereon standing, growing or being, to the amount or value of the tax such lands are liable to pay by virtue of this Act; or, after six months public notice given in the Gazette for that purpose, to let to farm all or any part or parcel of such lands, without impeachment of waste, to any person or persons whosoever, for any term or time not A. D. 1764. exceeding twenty-one years, till the rents arising thereby shall be sufficient to pay the said tax and the taxes to be imposed on such lands during the said term, at the election of such inquirers or collectors or the public treasurer, unless any person shall tender and pay the tax money for such lands before such leases shall be made; and all and every such sale of such timber, lightwood or other wood, and leases of such lands as aforesaid, shall be, and they are hereby declared, good and valid, to all intents and purposes whatsoever, any law, statute, usage or custom to the contrary in any wise notwithstanding, Lands of ab sent owners for which taxes VI. And be it also enacted by the authority aforesaid, That in case any tract or tracts of lands shall be found by the inquirers or collectors to belong to any person or persons living or residing out of the limits of this Province, and who have no attorney or attornies, trustee or trustees, legally are not paid in constituted, in this Province, then and in such case the inquirers, assessors two years after notice given, or collectors shall be and they are hereby authorized and required to charge declared forfeit. the said land rateably and proportionably, according to the quantity of acres, and as if the same were in the actual possession of some person or persons living or residing within this Province, and forthwith to publish and give notice of such their charge and assessment in the Gazette; and in case the sum or sums of money with which such lands shall be so charged as aforesaid, and the lawful interest thereof, from time to time, of the assessment made, shall not be paid to the inquirers, assessors or collectors, or to the public treasurer or receiver of this Province, within two years next after notice shall be given as aforesaid, that then such lands shall be forfeited to his Majesty, and shall be deemed and taken as vacant lands; any law, statute, usage or custom to the contrary thereof in any wise notwithstanding. collectors appointed. VII. And be it enacted by the authority aforesaid, That the several persons hereafter named shall be inquirers and collectors for the several parishes and districts hereinafter mentioned respectively, viz. for the Inquirers and parish of Christ Church, John Boone and Elias Wigfall; for the parish of St. James Goose Creek, John Channing, Henry Smith and Charles Faucheraud; and for that part of St. James Goose Creek near Amelia Township, Robert Witten; for the parish of St. Johns, in Berkley county, Peter Broughton, Daniel Ravenel, Jr. and William Floud; for the parish of St. George Dorchester, Samuel Hamlin, Archibald McNeil and John Waring; for the parish of St. Thomas and St. Dennis, John Dutarque, Jr., George Smith and Lewis Bochett; for the parish of St. Andrew, James Island excepted, Whitmarsh Fuller and Isaac Ladson; for that part of the said parish called James Island, Charles Odinsale; for the parish of St. John, Colleton county, viz. for John's Island, Anthony Mathews and Abraham Waight; for Wadmelaw Island, John Sams; for Edisto Island, Benjamin Seabrook; for the parish of St. Paul, viz. for Stono and the east side of Pon-pon, Thomas Heartley, Morton Wilkinson and Andrew Maybank; and for Beach Hill, in the said parish, Josiah Perry ; for the parish of St. Bartholomew, Adam Culliatt and Isaac Newton; for the upper district of St. Bartholomew, to wit, the north and west of Black Creek and the main waters of the Great Swamp, directly across to Ponpon River, George Rents and William Hunter; for Combee and Chehaw, in the said parish, John Hunt and William Bellenger; for the parish of St. James Santee, Edward Jermain and Paul Douxsaint; for the parish of St. Stephen, Joseph Palmer and James St. Clair; for the parish of Prince George Winyaw, Elias Foissine, Jr. and John Smith; and for the Welsh Tract, James Sample; for the parish of Prince Frederick, William Hughes, Robert Weaver, Andrew Burnett and Samuel Cleg; for the |