The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1865-09-17
a.. i0rdin,anics

Of the CITY ceuaeis ratiiled s on the Third day Of
eight hundred and six5y-6i7e, entitled can ordi:
nance to raise supplies for the year 1865, were
payable In the Treasury notes Of the Confederate
have heretofore paid their taxes for the year
1865 in said currency, while others are stin in
no longer current, and having become wholly
vaieless, and therefore can no longer be received
in payment of the taxes still remaining unpaid;
authorities of the city are such as to require the
laying OF an additional tag upon all sales Of mer-
ssss i ,s aae e Tor specie
Be it, therefore. ordained by the Mayor and AL
dermen Of the city Of Columbia, in Council assem-
bled, and by the authority Of the same That in all
cases where the taxes imposed by the said ordi-
nance, ratified on tho Sd day Of January 1865
have not already been paid upon real estate and
taxes shall be paid by such persons in for
the period beginning on the LIST day of January,
1852, and terminating on the list day Of January,
sales OF merchandize, and on sales at auction for
specie or it's equivalent made during the year
Its equivalent, and shall be placed the city trea-
sury Tor the use OF said city, viz:
/ SEC. l. That is to say, .one-fourth OF one per
value of all houses and tenenlents occupied as
dwellings,, stores or places of any business what
ever; the value OF such houses or tenements to be
be free from this tax. AZ
Sec. 2: One per cent shall be levied upon every
hundred dollars OF sales for specie its eqrliva-
lent-of goods, wares and merchandise, embracing
sales Of all articles of trade for barter or cx-
msde BY resident merchants, traders and dealers rs
within the city of Columbia, from the first day of
April, 1865; which said tax shall be paid at the
end of each quarter, beginning on the first day Of
Sec. g. And whereas many persons set up tenn
porary shops or stores for the sale of merchandise
Ynd ,1<1
the same before the return OF tax thereon, so as
to avoid the payment Of taxes to the city alto
gethcr: Be IL IurIner ortiai,icti, O.. s,.ch
dealers shall, upon opening shops stores in the
city OF Columbia, pay to the City Clerk the sum of
twenty dollars which shall be allowed him in the
next settlement for taxes, and the overpns, if any,
be returned to him. On failure to pay after being
! notified, the Mayor shall forthwith issue an exc
! cution against the defaulters, and collect the
SEC. 4. There shall be levied one and onc-half
per cent. upon sales at auction Of all goods wares
| vided, nevertheless, that no tax shall be levied
upon sales at auction made by order of court or
process OF law. The tax imposed by this section
| shall be collected at the end Of each and every
1865.
= SEC. And be It @,rtacss-orsaia.d, b.- .Ec AZ
thorlty aforesaid That tax OF one and one-llalf
per cent shall be paid oa tho premiums received
by each and every insurance company, agent or
shall be the duty Of every such insurance com,
| pany, or the officers agents thereof to make
aneSnt ~ t9 tRa City SIeEk Sf
ing, under penalty Of ten dollars for each and
! every day that such company agent or agency
may neglect or refuse to make returns and pay
such tax, TO be collected execution as in other
cases provided for the collection Of fines and for
| f6tures
| SEC. +. and be it further ordained bv the ALL
thorlty aforesaid, That two dollars shall be paid
on each and every horse mare stallion, gelding
bia besides the tax on vehicles as follows: Zen
dollars shall be paid on each and every four
| two OF more horses; five dollars on each and
every ohc-horse carriage, buggy, barouche, gig or
sulkey not used for hire fifteen dollars on eSery
horses and mules; $40 on each hack or carrSaee
drawn by two horses, and run for the conveyance
OF passengers Tor hire; 81 on each and every one
| horse buggy, gig or sulkey kept used for hire;
81 ON each anu every wagon cart or dray; 500 on
each and every omnibus or stage. And all per
other vehicles after the time for the payment Of Of
| taxes, shall pay from the time they commence to
use or run such carriage or vehicle to the end of
the year, in proportion to the rate OF taxes per
annim: Provided, That nothing herein contained
| shall extend to any Of the above enumerated We
hicles not used although kept within the limits of
contained shall be construed to extend to wagons,
carts, drays or carriages going to or from market
and owned BY nomn-residents n Of said city.
And be it further ordained That tax of IS
shall ne paid on each and every horse, mare, stal-
lion, gelding and mule sold in this city by or on
account OF: any, horse trader or livery stable
keeper and the keeper OF every livery stable shall
make quarterly returns on oath of such sales at
his stable and pay the tax thereon under penal
y of SO per day for failure to make such returns
and payments the end Of the quarter.
| SEC. T. And be it further ordained, That no per-
son shall let to hire any wagon, cart or dray or
other carriage, or run any omnj jbus, stage, hack
or other carriage for the transportation Of goods
or passengers within the limbs Of said city, with
ou6 first having obtained badge from the City
Clork, to be plfced on some conspicuous part OF
the vehicle; also badge with the number by
which he may be known and identified, to be worn
on conspicuous part OF his person by tho driver
Of such oElnibuS, wagon, cart, dray or other car
I riage, under q penalty Of SIS for each and every
day that such vehicle shall rum to be recovered
by information before the Mayor or any one of the
Aldermen Aldermen % said city.
| SEC. g. Whereas all male Inhabitants between
the ages OF sixteen and fifty years, residing within
tho limits OF the city of Columbia, are reaaired
by the laws Of this State to work upon the sCeets
OF said city for full twelve days in each and every
year; be it, therefore, ordained, That each and
every nersun liable. work u5,o, -. IL