collectors are authorized by law to do on their returns of lands TIT. 162. and slaves.

77. And be it enacted, That in case any person or persons A. A. 1812. shall neglect to make a return of his, her or their monies proPenalty for not ducing interest as aforesaid, he, she or they shall be liable to returning mosuffer the same forfeitures and pay the same penalties as are inflicted by law in case of their refusing or neglecting to make a return of his, her or their lands or slaves.

*

ney at inter

est.

78. And be it enacted, That from and after the passing of Returns to be this act, all persons liable to pay any taxes already or hereaf- made the first ter to be imposed by law, shall, on or before the first day of of February to February in each and every year, give a just and true return tax collectors; to the collectors of their respective districts, of all slaves, of the quantity and quality of all lands, monies at interest, stock in trade, factorage, employment, faculties and professions, as may be required and directed by the said laws, which they may hold or be entitled to, in his, her or their own right, or in the right of any other person or persons whomsoever, either as guardian, trustee, attorney, agent, executor, administrator, or otherwise however; and shall, on or before the first day of And pay on May ensuing, pay his, her or their taxes to the collector of the first of that collection district, where the party making such return, May ensuing. by himself, his or her family, may reside the greater part of Duty of taxthe year; and that the said collectors shall, annually pay the collectors to same, and settle their accounts with the treasury on or before the first day of June next ensuing, so far as relates to the col- the first of lectors of the lower division of the treasury.t

settle their accounts on

June.

divisions, for

79. And be it enacted, That the several tax-collectors in The tax-coleach fiscal division of the state, shall exhibit in some column lectors to reof his return, the number of acres of land lying within their turn property respective divisions, and the number of acres lying elsewhere, lying in other and for which taxes shall be paid them; in like manner they which taxes shall exhibit in other columns, the number of negroes in their are paid to respective divisions, and of those elsewhere, and where, on them. which taxes shall be paid them; and in other separate columns, exhibit the amount of taxes in their respective divisions, on every different article taxed by law; and the treasurers of each division, and the comptroller-general shall preserve these columns in their aggregate of taxes, to be laid before the next meeting of the legislature.‡

80. And be it enacted, That the tax-collectors for the parishes of St. Philip and St. Michael, 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: "I, A. B. do solemnly swear, (or affirm, as the case

66

All the paragraphs marked thus have been annually re-enacted for many years past.

This section has been re-enacted for many years instead of being declared, or suffered to remain a permanent regulation.

This regulation has been re-enacted every year for many years past. Would there be any danger, or impropriety, in making it, or suffering it to remain permanent }

TIT. 162.

A. A. 1812.

Tax-collect

may be) 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-collector for the parishes of St. Philip and St. Michael, and each and every tax-collector in the upper and lower divisions of the treasury of this state, shall complete and finally close their several and respective returns, by paying the full balance which may have been received by him or them, producing to the treasurers of the upper and lower divisions of the treasury of this state respectively, the sheriff's receipt for all executions lodged by them against defaulters; and if the sheriff's receipts so produced shall not satisfactorily account for the full balance due on the said return, then, and in such case, the treasurer 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 inquirers and assessors of the taxes, and other persons concerned therein,” passed in the year of our Lord one thousand seven hundred and eightyeight: and the said several tax-collectors, upon closing their said returns, shall respectively take the following oath or affirmation, viz: "I, A. B. do solemnly swear (or affirm) that the return which 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 oath or affirmation the treasurer shall impose, and cause to be endorsed on the said return.*

81. And be it enacted, That each and every tax-collector ors to make shall pay to the commissioners of the poor, or their treasurer, payment to on the first Monday in August in every year, all the monies commissionwhich have or may be collected by them for the use of the ers of the poor of monies col--poor, except when such monies have been otherwise approlected for the priated by law, under the penalty of the forfeiture of ten dollars for every day they may fail in so doing, to be recovered in any court of law having competent jurisdiction, to go to the use of the poor of the said district or parish wherein such default shall be made.t

poor.

Amount of taxes to be stated in

words by collectors.

82. And be it enacted, That it shall be the duty of every tax-collector to specify in words at full length, the sum paid by every person for his general tax, distinguishing what eve ry' person may pay for poor or bridge tax, in the receipt to be given by him to the person who may pay a tax to him.† [See Title 45, Comptrollers.-Title 133, Paor.-Title 165, Treasurers.]

* This is another regulation which has been annually re-enacted for many years.

These have, in like manner, been re-enacted.

TITLE 163.

Theatrical Entertainments.

TIT.163.

1. BE it enacted, That the intendant and wardens of the city of Charleston, and the intendant and wardens in Camden, and the magistrates in each of the election districts through- A. A. 1791. out the state, may permit and license persons to exhibit the- 1 Faust 181. atrical entertainments, within the bounds of their respective May be perjurisdictions, any thing contained in the act entitled an act mitted, and for the promotion of industry, and suppression of vagrants by whom. and other idle and disorderly persons," to the contrary thereof in any wise notwithstanding; and the persons who shall be so licensed, are hereby excepted from the pains and penalties inflicted by said act: And that for every license granted in the city of Charleston, a sum of one hundred Licenses to pounds, and for every license granted elsewhere, the sum of be paid for. twenty-five pounds, shall be paid into the public treasury for the use of the state, and such license shall continue in force

for one year from the granting thereof, and no longer.

and shows.

2. Be it enacted, That all persons representing publicly A. A. 1813. for gain, or reward, any play, comedy, tragedy, interlude or Dec. Sess. farce, or other entertainment of the stage, or any part there- Tax on plays in, all fortune tellers, and those that exhibit wax figures, or shows of any kind whatsoever, shall pay a tax of three dollars per day, when they make those exhibitions at the towns or villages that are not incorporated, and the said sum of three dollars shall be paid into the hands of the clerks of the courts respectively, who shall be bound to pay over the same into the treasury annually.

TITLE 164.

Treason.

3.

TIT. 164.

1. WHEREAS nothing is more just and reasonable, than that persons prosecuted for high treason and misprision of treason, whereby the liberties, lives, honour, estates, blood, A. D. 1696. and posterity of the subjects, may be lost and destroyed, $t 7 Wm. 3. c. should be justly and equally tried, and that persons accused as offenders therein should not be debarred of all just and equal means for defence of their innocencies in such cases ;' In order thereunto, and for the better regulation of trials of persons prosecuted for high treason and misprision of such

See Title 171, Vagrants.

P. L. 90.

TIT. 164.

A. D. 1696.

P. L. 90. Persons indicted to have

a copy of the indictment, and allowed to make de

fence.

treason; Be it enacted, by the king's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal, and the commons, in this present parliament asSt.7 W.3.c.3. sembled, and by the authority of the same, That all and every person and persons whatsoever, that shall be accused and indicted for high treason, whereby any corruption of blood may or shall be made to any such offender or offenders, or to any the heir or heirs of any such offender or offenders, or for misprision of such treason, shall have a true copy of the whole indictment, but not the names of the witnesses, delivered unto them, or any of them, five days at the least before he or they shall be tried for the same, whereby to enable them, and any of them respectively, to advise with counsel thereupon, to plead and make their defence, his or their attorney or attornies, agent or agents, or any of them, requiring the same, and paying the officer his reasonable fees for writing thereof, not exceeding five shillings for the copy of every such indictment; and that every such person so accused and indicted, arraigned or tried for any such treason as aforesaid, or for misprision of such treason, from and after the said time, shall be received and adınitted to make his and their full defence, by Counsel to be counsel learned in the law, and to make any proof that he or they assigned. can produce by lawful witness or witnesses, who shall then be upon oath, for his and their just defence in that behalf; and in case any person or persons so accused or indicted shall desire counsel, the court before whom such person or persons shall be tried, or some judge of that court, shall and is hereby authorized and required immediately, upon his or their request, to assign person and persons such and so many counsel, not exceeding two, as the person or persons shall desire, to whom such counsel shall have free access at all seasonable hours; any law or usage to the contrary notwithstanding.

$2. Proofnecessa

ry to convict.

$3. Proviso.

to such

2. And be it further enacted, That no person or persons whatsoever shall be indicted, tried or attainted, of high treason, whereby any corruption of blood may or shall be made to any such offender or offenders, or to any the heir or heirs of any such offender or offenders, or of misprision of such treason, but by and upon the oaths and testimony of two lawful witnesses, either both of them to the same overt act, or one of them to one, and the other of them to another overt act of the same treason, unless the party indicted and arraigned, or tried, shall willingly, without violence, in open court, confess the same, or shall stand mute, or refuse to plead, or in cases of high treason shall peremptorily challenge above the number of thirty-five of the jury; any law, statute or usage to the contrary notwithstanding.

3. Provided always, That any person or persons, being inicted as aforesaid, for any of the treasons, or misprisions of the treasons aforesaid, may be outlawed, and thereby attainted of or for any of the said offences of treason, or misprision of treason, and in cases of the high treasons aforesaid, where by the law after such outlawry, the party outlawed may

come in, and be tried, he shall, upon such trial, have the be

nefit of this act.*

TIT. 164.

P. L. 90.

4. And be it further enacted and declared by the authority A. D. 1696. aforesaid, That if two or more distinct treasons of divers St.7 W.3.c.3, heads or kinds shall be alleged in one bill of indictment, one $ 4. witness produced to prove one of the said treasons, and ano- Insufficient ther witness produced to prove another of the said treasons, proof. shall not be deemed or taken to be two witnesses to the same treason, within the meaning of this act.

$7. Persons tried

to have lists

of jurors, and process to

compel wit

5. And that all and every person or persons, who shall be P. L. 91. accused, indicted, and tried for such treason as aforesaid, or for misprision of such treason, shall have copies of the panel of the jurors who are to try them, duly returned by the sheriff, and delivered unto them and every of them so accused and indicted respectively, two days at the least before he or they shall be tried for the same; and that all persons so accused and indicted for any such treason as aforesaid, shall have the like process of the court where they shall be tried, to compel their witnesses to appear for them at any such trial or trials, as is usually granted to compel witnesses to appear against them.

nesses to ap

pear for them.

$8.

$9.

when to be

6. And be it further enacted, That no evidence shall be admitted or given of any overt act that is not expressly laid in the indictment against any person or persons whatsoever. 7. Provided also, and be it enacted by the authority aforesaid, That no indictment for any of the offences aforesaid, nor Verbal excepany process or return thereupon, shall be quashed on the mo- tions to intion of the prisoner, or his counsel, for mis-writing or mis- dictment, spelling, false or improper Latin, unless exception concerning made. the same be taken and made in the respective court where such trial shall be, by the prisoner or his counsel assigned, before any evidence given in open court upon such indictment; nor shall any such mis-writing, mis-spelling, false or improper Latin, after conviction on such indictment, be any cause to stay or arrest judgment thereupon: But nevertheless any judgment given upon such indictment, shall and may be liable to be reversed upon a writ of error, in the same manner, and no other, than as if this act had not been made. [See Title 168, United States.-Title 153, Sedition—Insur gency.]

* See Constitution of the United States, art. 3. § 3. what shall be treason against the United States. The Congress have the power to declare the punishment of treason: but there shall be no forfeiture of estate. See 4 Bl. Com. 356.