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the tide on all the rivers from
Cat-head, on the river Alatama
ha, to thfc river Saint Mary s in
dufive, to the marked line, ot
the fir ft Quality at seven (hillings
per acre 5 of the (econd quality
at four (hillings per acre; and of
the third quality at two (hillings
per acre.
.All other oak and hickory
lands throughout the (late, of
the firft quality at eleven (hillings
per acre j of the second quality
at fix (hillings per acre;
tKe third (JiiaUty at three (hil
lings per acre;
Ml lands on th<s sea iffcnd/, 6r
lying on or contiguous to the
sea (bore, usually cultivated or
capable of cultivation* in corn or
indigo, of the firft quality at for
ty-five (hillings per acre ; of the
second quality at twenty-two
Shillings per acre ; and of the
third quality at eleven (hiHings
per acre.
All other pihe lands*
out the (late, at two (hillings per
acre.
And be it etiafted by the autho
rity aforefaid, * hat the (urn of
tour (hillings (hall be levied on all
free male white perlon>, from
the age of twenty-otic years and
upwards,* in-this date ; and the
sum of four lhHHhgs on all Ne
groes and other Saves" whatsoe
ver, within the limits ofthe fame;
and the sum of ten (hillings for
every hundred' pdtfnds value of
every lot, wharf, : or other linds,
{not herein already enumerated)
and on all buildings within the
limits of any town,? village, or
borough within this" date y and
the lum of sixty four (hillings
on every four wheeled,* and the
fom of thirty-two ‘ (hillings on
every two wheeled wag
gons, carts, and drays excepted)
and the sum of four (hillings
upon alt male free Jiegroes, mu-
and muftizoes,' from the
age of twenty one years and up
wards, over and above the taxable
property they may be 1 pofieffed of.
And be it further 'enaffed, That
the lum of two (hillings (hall be
levied for e^ery‘httrtdred pounds
value of all persons ftoek in trade,
{hop-keepers and others, actual
tefideirH; to be given in upon
oath ;* and to be computed at the
prime cost ; and the fum'of four
Cwtirfs on all petitioners of
w or physic; and the fum'of
.four pounds on all factors and
brokers; and on all to»eign goods,
wares, liquonand merchandize,
and negroes fold, ha* gained, or
trafficked for, m all »uch factors
grid brokers, die lum of fifty
(hillings, on every hundred
founds by them (o foW or fclit
posed of, to be given in upon
oath, and on all Vendue-mafters
(after qualification) throughout
* the* (late, the sum of four pounds.
Provided neverthelefi , T hat in
all cases of extreme indigence or
infirmity, the Superior Court of
each county (hall be, and they
are hereby authorlfed to remit
*
the poll-tax upon such indigent or
infirm persons claiming the fame.
And be it enabled by the autho
rity aforefaid, That the mode of
i collecting- t ht taxes (hall be as
follows: The receiver of taxable
returns in each county (hall give
notice to each Captain's diftriCt
within his county,' by* ardvertifiqg
in the most public places of the
said diftriCt, the day and place he
will attend to receiver their re
turns of taxable property; and the
commanding officer of each com
pany (hall give to the receiver (o
attending a lift of all the inhabi
tants liable to pay taxes within his
drttridVon oath or affirmation, to
the belt of his knowledge and
information and it (hall be the
duty of the receiver of returns,
at all times, upon personal appli
cation, to receive the returns not
* r <
given in at the time and place
specially notified, at any time be
fore he makes a digest of the
whole returns j and he (hall pre
vious to entering on the execution
of his duty, take and fubicribe an
oath or affirmation in the words
following: ,
u 1- A. B. do foiemnly swear
1“ (of affirm) that 1 will truly and
? u faithfully perform the duties
u of receiver of returns of taxa
: <4 ble property in the c unty to
“ which I am appointed, as re
“ quired of me ny>this 'ACt ; and
“ will not receive any return but
“ on oath.br affirmation/'
And be it also enabled^ That-ail
and every person liable to pay
tax, (hall give 1 in the lift of his,
her or their taxable property, as
well as a lift of 4 every (uch per
son or persons as he, (he, or they
may be attorney or attornies
executor or executors, admini
strator or administrators for, in
the county or counties where such
attorney, executor, or admini
ftrator resides; and every-such
person or persons giving in taxa
ble property as aforefaid, (hall
make a return, deferiptive of the
lands and other taxable
ty as the fame may be in the dif
ferent counties of this date * and
the receiver of such returns (hall
proceed, after being duly qualified
in giving notice, to make a ge-
neral return of the whole so re
ceived ; and alto of the taxable
property of non* residents and
defaulters within his diftrtd, and
(hall transmit a copy thereof to
the collector of the county, Su
perior Court, and Treasurer of
the State, (under the penalty of
two thousand including
therein his own taxable property,
; i and (hall publish, within one
month thereafter, in the Gazette,
the names of all defaulters, under
the penalty of fifty pounds, and
the said receiver (hall be entitled
i to" receive for each return made
in . his diftri&, to be allowed as
aforefaid, the sum oJ fix-pence,
a three pence for each name
in the general returns to be tranf*
mitted to the Supe
rior Court, and colledtbf of
Taxes,, , . 'I
*> i* % ‘ -S»V’ v ' fV ' -d*
[To he concluded in our next.]
- ♦* •*
Just Opened,
And for SALE, on low terms'f
jor Cajh or Medium ,
Hvfon & Green
* •_ ;>
Teas’
Os a Superior Quality.
M‘CALLUM fcf GARDNER.
Jan. I, 1790.
' - ‘ .li.il ,’m' ,1 mil 111 il *1 1 r
Ju/l Pub lifted, and to be fold at tbi
Printing-Office in Augusta ,
T H t
South-Carolina and Georgia
ALMANAC,
For the Year or our Lord 1790:
i * rs
Being the tecond after Leap Tear , and (till 4tlf
of July) 'ihtjburteenih Tear of American
Independence.
. v CO STAINING
The Rif&g andTletting of the Sun, the Moon’s
Full, Change and Quartets, the
in the Ecliptic, re,markable Days, Judge
ment es Weather, Afpetfs, Eclipses, Ate*
fee. See. - -- i
By JOHN J OB; ER ; E6<£.
__ AL 8
m Duties on Goods, Warca and Merchandize,
into the United States, and on
Tonnage—Mode of tranfatting Business at
i '*tfte Cuftora-Houfe, and Fees of its Officers
—-Lift of the Members of the Federal
Houses of Senate and Representatives, with
their Officers, and the Appointments made
by the President of the United States—
i Times and Places of holding Federal Courts,
„ and tbofe of Georgia and Souih-Carotiqa—
Salaries of the United States Officers— Lift
■ of Officers of the States of Georgia and
Bouth-CafoJina—Tide Tabje--valuable* Re
ceipts, fee. , ,
■—l-■ 1 i it
To be Sold,
At Capt, William Cowle>. Mi 11,., on Tm/daj,
Febraaey, »3, 1790,
All the real and personal estate of John Ever
» iugharo. decaafad 1 cooflfting of cattle, horfea,
houlehold furniture, sod one negro warn h and
child,—Terms of frla* the rath to ha paid
' Wort rriftr sis a'teifd,
9 A#MAH KV UUMCffAM,
