Individual Tax Returns for 1824
South Carolina first based its tax structure on differing values for different types of land in 1784. The legislature revised the valuation of land in 1815 by S.C. Statute 1815(6)7. The 1815 valuation was still in effect for the 1824 tax year. Other specifics governing the taxes being collected by this record series can be found in An Act to Raise Supplies for the Year 1824 (S.C. Statute 1824(6)251).
William Bellemee Tax Return For 2,000 Acres And 17 Slaves In Horry District
Information on the tax returns includes the number of acres of land (in 13 categories of assessed value under the 1815 Act to Fix the Value of Lands in this State for Taxation); the “Value of Lots in Towns and Villages”; the “Value of Goods, Wares and Merchandise”; the value of “Factorage, Employments, Faculties and Professions, and Commissions of Masters and Commission Merchants”; the number of slaves (listed as “Negroes”); the number of “Free Negroes, Mulattoes; and “Theatrical, Public Shows, &c. in Towns and Villages not incorporated.”
James Bellemee Tax Return
John Bellemee, Tax Return for 4320 Acres and 29 Slaves In All Saints Parish (Horry County)
The last item was taxed at twenty dollars per day. Entries were made on pre-printed forms. Most returns also include the date of the return, the signature of the person being taxed (or their agent) or the signature of the executor or administrator of an estate, and the signature of the tax collectors.
Richard Bellemee Sr., Tax Return For 1,107 Acres & 19 Slaves In Horry District.