their returns.

rum, and shall meet at the town hall, over the Exchange, in Charlestown, A. D. 1779. the first Tuesday in November, and there continue to sit until they have finished the calculation of the value of the estates in the said town and When inquiwithin the limits aforesaid, or to adjourn to any other place in the said rers shall make town, as they see fit; and the said assessors shall finish and complete the said calculation of the value of the estates in the said parishes of St. Philip and St. Michael, on or before the second Tuesday in December, one thousand seven hundred and seventy-nine, and shall cause a duplicate thereof to be posted at the Exchange in Charlestown, in seven days after the calculation shall be closed; and they shall give previous notice, twice at least, in the Gazette, of the time when such duplicates shall be posted. And the said assessors, and all the other assessors and collectors of the several parishes and districts in the country, before they enter upon the execution of their said office, shall take the following oath before a justice of the peace, who shall give them a certificate for so doing, gratis: "I, A. B., do sincerely swear or affirm (as the case may be) that I will administer the oath or affirmation, required by this Act to be administered, to all persons making their returns or paying their taxes; and that I will receive no return but on oath or affirmation; and that I will, indifferently, equally and impartially, rate and assess all and every person, according to the full value of what I believe every such person is worth, in the present currency, and the directions given to me by this Act, according to the best of my skill and knowledge: So help me God."

XV. And be it also enacted by the authority aforesaid, That every person so assessed by the said assessors for the parishes of St. Philip and St. Time of paying Michael, shall pay into the hands of the said assessors, the several sums of the tax in the parishes of St. money on them respectively assessed, on or before the second Tuesday in Philip and St. January, one thousand seven hundred and eighty; and the said assessors Michael. and collectors shall pay to the commissioners of the treasury, all such sum and sums of money as shall be by them respectively collected, retaining their commissions as aforesaid.

XVI. And be it also enacted by the authority aforesaid, That in case any person whosoever, shall neglect or refuse to pay in his, her, or their tax, at the days and times herein before mentioned and appointed for the Warrants to be pay- issued against ment thereof, the inquirers and collectors respectively, shall, immediately defaulters. after ten days are fully elapsed, without further delay, levy the same, by virtue of a warrant by them, or any of them, to be signed and sealed for that purpose; which warrant shall be directed to the sheriff or constable or constables living nearest the place where such defaulter lives or resides, requiring him to levy the same by distress and sale of the defaulter's goods, returning the overplus, if any there be, to the defaulter, upon deducting the reasonable charges, or shall not make an oath, before the collectors, that he has not directly or indirectly conveyed away or removed his or her said goods or effects, whereon the moneys so assessed may be levied, to avoid the payment of the said tax, and that he or she is not able to pay the same; which oath the said collectors are hereby respectively authorized and empowered, if necessary, to administer; and if no such distress can be found, and the defaulter shall neglect or refuse to produce goods or effects, whereon the moneys so assessed may be forthwith levied, then the said sheriff or constable or constables, by virtue of the said warrant, shall take the body of such defaulter, and convey him or her to the common gaol in the district where such defaulter resides; which warrant shall run in these words, mutatis mutandis, viz. “A B, C D, E F, collec- Form of the tors of the general tax for the parish or precinct of to G. H. con

warrant.

A. D. 1779. stable of the parish or precinct of

Fees of

constables, &c.

Penalty on neglect to

make return

pay tax.

district,

or to the sheriff of — in the State of South Carolina, or to his lawful deputy. Whereas J. K. hath been duly assessed by us, the subscribers, collectors of the tax for the parish or precinct of the sum of for defraying the charges of the, which — hath neglected to pay. These are, therefore, in the name of the State, strictly to charge and command you to levy, by distress and sale of the goods and chattels of the said J. K. the said sum of together with the charges thereon; and in case the said J. K. shall refuse or neglect to produce goods or chattels sufficient to levy the said distress, and the charge thereon, that then you take the body of the said J. K. and convey to the common gaol in the district, commanding you, the keeper of the said gaol, to detain the body of the said J. K. in your custody, until shall pay the said sum of together with the charges of keeping and detaining as aforesaid. And for so doing, this shall be your sufficient warrant. Given under our hands and seals this -day of, Anno Domini A B, C D, E F." And the sheriff to whom

such warrant shall be directed, shall detain such person in the gaol aforesaid, without bail or mainprize, until the debts and charges aforesaid shall be satisfied. And the sheriff or constable and constables to whom such warrant shall be directed, shall take from the defaulter the following fees in the execution of their office, viz. for serving every execution, one dollar; and for every pound to be levied as aforesaid, five per centum for the first hundred pounds, and two and a half per centum for every hundred pounds after, and two shillings and sixpence for every mile, to be computed from the dwelling-house of such sheriff or constable, to the house or place of residence of such defaulter; and for the sheriff or constable returning home, mileage at the same rate, and no more or any other fee whatsoever; and the assessors or collectors respectively, for every such warrant he or they shall issue, shall have from such defaulter ten shillings current money.

XVII. And be it also enacted by the authority aforesaid, That if any taxable person shall neglect to give an account as aforesaid, of his or her or estate to the said inquirers and collectors, by the time before limited in this act, or shall omit or neglect to pay either his or her own tax, or the tax to be assessed by virtue of this act, on any person for whom he or she is guardian, executor, attorney, or trustee, by the time before limited, the said collectors respectively, where such taxable person lives, are hereby empowered and required to issue their warrant in the same manner as above directed; and in case the said assessors and collectors shall not have a just information what such person's tax doth amount to, the said warrant shall run for double what they shall judge such person ought to be rated, and such person shall be dealt with in all other respects as a defaulter.

XVIII. And be it also enacted by the authority aforesaid, That the comCommissioners missioners of the trrasury shall have full and ample power, in all respects, of the treasury for collecting and getting in arrears of taxes, which are or were due by impowered to issue warrants any former law or act of Assembly; and the same may be recovered by for arrears of virtue of a warrant under the hand and seal of the said commissioners for

taxes.

the time being, or either of them, directed to the sheriff or any constable for the district where such arrears of taxes are to be collected; which warrant shall run in the same manner as is directed to be done by the assessors and collectors against defaulters.

XIX. And be it also enacted by the authority aforesaid, That the Taxables dying taxes imposed by this act shall be preferred to all securities and incumor departing. brances whatsoever; and that in case any person shall happen to die be

tween the time of giving in his or her account to the said inquirers and A. D. 1779. collectors, and the paying of his or her tax, and any goods or chattels of the deceased to the value of the sum he or she was assessed at, shall come into the hands of his or executors or administrators, or any executors in their own wrong, such executors or administrators shall pay the same by the time before limited, prior to all judgments, mortgages, and debts whatsoever, or otherwise a warrant or execution shall issue against the proper goods of such executors or administrators; and if any person between the time of rendering the account of his or her estate to the inquirers and collectors as aforesaid, and the time of paying in his or her tax, shall be about to depart this State, the said assessors and collectors are hereby directed and required forthwith to levy the same, notwithstanding the day of payment is not already come, unless such person will find sureties to the liking of the said collectors and assessors, for the payment thereof at the time appointed.

taxes in ad

vance.

XX. And whereas many people may be induced, from want of public moneys in the treasury, to advance their tax or taxes, or part thereof, and Payment of lodge the same in the treasury, before the day appointed by this act for receiving the same, which may be serviceable to the public; Be it therefore enacted, by the authority aforesaid, That in case any person or persons shall voluntarily advance and pay any sum or sums of money, on account of their tax or taxes imposed or assessed by this act as aforesaid, the public treasurers are directed and required to receive the same, and to give a receipt or receipts for the sum or sums so paid, which receipt or receipts shall be allowed as so much in discount, from the tax or taxes such person or persons shall be liable to pay, by the assessors or collectors authorized to receive such tax, on settlement of such person or persons taxes; and that an interest at the rate of ten per centum per annum be allowed on all sums which may be paid into the treasury within one month, by any person or persons, from the passing of this act, towards the taxes to be imposed by virtue thereof: Provided such advance payments shall not be less than fifty pounds current money.

conveyances.

XXI. And be it also enacted by the authority aforesaid, That all deeds of gift, conveyances, mortgages, sales and assignments of lands and tene-Fraudulent ments and goods and chattels of any person whosoever, made with an intent to avoid being assessed or paying tax, are hereby deemed and declared to be fraudulent, null and void to all intents and purposes whatso

ever.

Pro

ble to pay taxes.

lect.

XXII. And be it also enacted by the authority aforesaid, That in case any person who has mortgaged any part of his estate, real or personal, Mortgagee liashall refuse or neglect to pay the tax for the same, the mortgagee shall be answerable and liable to pay the sums assessed on the mortgagor: vided that such estate shall be in possession of the said mortgagee. XXIII. And be it also enacted by the authority aforesaid, That the commissioners of the treasury, inquirers, sheriffs, constables, and every other Penalty on ofmagistrate and officer, or any or either of them, who shall neglect or re- ficers for negfuse to do and perform the several matters hereby required of them respectively to be done, within the time prescribed by this act, shall, for every such neglect or refusal, forfeit the sum of five hundred pounds current money; and the several assessors and collectors, or any or either of them, who shall neglect or refuse to do and perform the several matters hereby required of them respectively to be done, within the time prescribed by this act, shall, for every such neglect or refusal, forfeit the sum of four thousand pounds current money, to this State, for the support of

A.D. 1779. this Government, to be sued for and recovered by the commissioners of the Treasury, for the time being, in any court of record in this State.

fault.

XXIV. And be it further enacted by the authority aforesaid, That in case any assessor or collector of the present, or any former taxes, shall neglect Penalty on col- or refuse to give in, upon oath, to the commissioners of the treasury, a lectors for de- just and true account of all moneys received by him or them, or due to the State on account of the tax herein imposed, or on account of any former tax, within their several and respective parishes and districts, by the time herein before limited, that then it shall be lawful for the commissioners of the treasury for the time being, or any one of them, by warrant under their or his hand and seal, to commit such assessor or collector to the common gaol in the district wherein he resides, there to remain, without bail or mainprize, until he or they shall have rendered, upon oath, to be taken before one of the justices of the quorum, a full, and, to the commissioners of the treasury, or one of them, a satisfactory account of, and shall have paid all such sums as aforesaid, by him or them collected, during the time that he or they were collectors, and shall have given in, to the commissioners of the treasury, an account of all moneys due this State, by virtue of this or any former tax act, and the reasonable charges of such commitment.

Vacancies, how to be filled.

XXV. And be it also enacted by the authority aforesaid, That in case any of the said inquirers, assessors and collectors before mentioned, shall happen to die, refuse to act, or depart this State, or remove out of the parish or district for which he is, by this act, appointed, before the powers and authorities hereby given them are executed, then his excellency the Governor or Commander-in-chief for the time being, is hereby empowered from time to time, so often as occasion shall require, to nominate and appoint one or more fit person or persons, in the room of him or them so dying, refusing to act, departing the State, or removing out of his parish, or district; and the person and persons so appointed, shall have the same powers, and be subject to the same penalties as the inquirers, assessors, and collectors hereby nominated.

XXVI. And be it also enacted by the authority aforesaid, That the Commissioners commissioners of the treasury for the time being, or either of them, be, of the treasury and they, or either of them, are hereby empowered and required to grant to compel payment of arrears. immediate executions against all former constables and collectors of taxes, and collectors and assessors for the time being, and all persons in arrear for taxes, now or hereafter to grow due, when the time is or shall be elapsed for paying the same; and he or they is and are hereby required and directed to prosecute all and every person or persons whosoever, neg lecting or refusing to do and perform the several matters required by this act, for the recovery of the penalties inflicted by the same, for any such refusal or neglect.

General issue

ed.

XXVII. And be it also enacted by the authority aforesaid, That if any of the assessors, inquirers, collectors, public treasurers, sheriffs, constables, may be plead or other persons, shall be sued for any matter or thing by him 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. XXVIII. And be it further enacted by the authority aforesaid, That the Appropriation. said tax, when paid into the public treasury, shall be appropriated and applied in the following manner, that is to say, two-thirds thereof to the use

of the United States, towards the quota of this State's continental debt, A. D. 1779. and the other third thereof to the use and service of this State.

Ratified by the General Assembly, in the Senate House, the ninth day
of September, 1779.

CHARLES PINCKNEY, President of the Senate.

THOMAS FARR, Speaker of the House of Representatives.

AN ORDINANCE FOR REVIVING AND CONTINUING AN ORDINANCE PASSED No. 1132.

THE TWENTIETH DAY OF FEBRUARY, ONE THOUSAND SEVEN HUNDRED AND

66

SEVENTY-NINE, ENTITLED An Ordinance to prevent persons withdrawing from the defence of this State to join the enemies thereof."

WHEREAS, a very important and useful ordinance, entitled "An Ordinance to prevent persons withdrawing from the defence of this State to join the enemies thereof," is very near expiring, and it is found necessary and expedient to receive and continue the same:

Preamble.

persons from

I. Be it therefore ordained, by the honorable the Senate and House of Representatives of the said State, now met and sitting in General Assem- To prevent bly, and by the authority of the same, That "An Ordinance to prevent withdrawing persons withdrawing from the defence of this State to join the enemies from the dethereof," passed the twentieth day of February, one thousand seven hun- fence of the dred and seventy-nine, shall be, and the same is hereby, revived and declared to be in full force, virtue and effect, immediately from the passing of this ordinance, and shall continue in force for twelve months, and from thence to the end of the next sitting of the General Assembly of this State; and no longer.

Ratified by the General Assembly, in the Senate House, the eleventh
day of September, 1779.

CHARLES PINCKNEY, President of the Senate.

THOMAS FARR, Speaker of the House of Representatives.

State.

AN ORDINANCE FOR IMPOSING A TAX OF TWO AND A HALF PER CEN- No. 1133. TUM ON GOODs, Wares, and MerchandisES, EXPOSED TO PUBLIC SALE,

AND FOR REGULATING PUBLIC AUCTIONS.

WHEREAS, it is thought expedient to impose a tax on all goods, wares, and merchandises which shall be exposed to public auction, (such Preamble. only excepted as shall be sold under decrees of the courts of chancery or admiralty, or under execution, or by executors and administrators,)

I. Be it therefore ordained, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the Tax to be paid by vendue masauthority of the same, That a tax of two and a half per centum be paid ters. into the public treasury of this State by the vendue master or masters, on the amount of all sums that shall be bid on any goods, wares, or merchanVOL. IV.-63.