The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1865-09-20
An Ordinance
Lase sS1pplies foY- lie Year 1865.


eight hundred and sixty-fve entitled san Orii-
nance to raise supplies for the year 1855, were
payable in the Treasury notes Of the Confederate
states OF America; and whereas some persons
have heretofore paid their taxes for the wear
1865 in said currency, while others are still in
arrears; and whereas the said Treasury notes are
valueless, and therefore can no longer be received
In payment OF the taxes still remaining unpaid;
and whereas the necessities of the municipal
authorities of the city are such a to require the
laying OF an additional tax upon all sales of mer-
chandize and sales at auction, made for specie or
its equivalent: since the first day of April, 1866:
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
nance, ratified on the Sd day of January, 1865,
| have not already been paid upon real estate and
other th1ngs hereinafter mentioned, the following
taxes shall be paid by such persons in arrears for
the period beginning on the LIST day of January
1865, and terminating OF, the 1st day ,f January
1866, as well as the following additional taxes on
sales OF merchandise, and on sales at auction for
! specie or its equivalent made during the wear
1865, which said taxes shall be paid in specie or
Its equivalent and shall be placed in the CITY trea-
| sury Tor the use Of said city, viz:
t SEC. l., L, dhat Is to say, one-fourth of one per
cent cent on on every hundred dollars of the assessed
dwellings,, stores or places of any BUSINESS what
ever; the value of such houses or tenements to be
assessed assess by the City Clerk. Vacant lots, or lots
be free from this tax q
SEC. 2. One per cen cent. shall be levied upon everv
hundred dollars Of sales for specie or its equiva-
lent of goods, wares and merchandise, embracing
| sales OF all articles of trade for barter or eS.
change, except cotton, which have been or may be
made by resident merchants, traders and dealers
Wlth1n the city OF Columbia, from the first day of
Apr1l, 1865: which said tax shall be paid at the
end OF each quarter, beginning on the first day of
| April last.
SEC. 8, And whereas many persons set up tenn
porary shops or stores for the sale of merchandise
! after the time fixed for assessing taxes and close
| the same before the return of tax thereon. so as
of toy To tha o1f
| gether: Be it further ordained That all such
dealers shall, upon opening shops or stores in the
twenty dollars, Which shall be showed him in the
next settlement for taxes and the overplus if any
be returned ed to him On failure to pay, after being
cutlon against the defaulters, and collect the
| money IN the usual way.
SEC. 4. There shall be levied one and one-half
per cent upon sales at auction of all goods, wares,
merchandise, real estate or other property: Pro-
vided, nevertheless, that no tax shall be levied
upon sales at auction made by order of court or
process IS Of law The tax imposed by this section
snau be collected at the end of each and every
M1aoennth, commencing with the first day of May,
Sec S. And be it further ordained by the au-
thority aforesaid, That a tax of one and one-half
per cent shall be paid on the premiums received
oy each and every insurance company, OF agent or
agency thereof, doing business in this citv and it
shall be the duty Of every such insurance COM
pany, or the officers agents thereof, to mako
quarterly returns, under oath, to the City Clerk of
ing, under penalty of ten dollars for each and
ever cay that such company agent or agency
may neglect or refuse to make returns and nav
such tax, to be collected by execution as in other
cases provided for the collection of fines and for
feitures N'NN
y. SEC g. And be it further ordained, by the au-
thorlty aforesaid, That two dollars shall be paid
on eacn ana every horse mare, stallion, gelding
ana mule kept or used within the CITY of Column
pa, besides the tax on vehicles, as follows: Ten
collars shall be paid on each and every four
Wneeled pleasure carriage or barouche drawn by
every one e-horse carriage, buggy, baroucbe gig or
suikey not used for hire; fifteen dollars on every
Veh1cle used for the breaking or exhibiting of
norses and mules; $40 each hack or carriage
drawn by two horses, and run for the conveyance
OF passengers for hire; ST on each and every one
" on each and every wagon cart or dray; $40 on
each ana every omnibus or stage. And all per-
SONS commencing to use any carriage or
other vehicles after the time for the payment 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
annnm: Provided, That nothing herein contained
shall extend to any of the above enumerated We !
ncles not used, although kept within the limits Of
The city. And provided, also, that nothing herein
contained shall be construed to extend to wagons !
carts drays or carriages going to OF from market,
and owned by non-residents Of said city
AND be 1T further ordained, That q tax Of IS !
shall be paid on each and every horse, mare stall
Lion, geidng and mule sold in this city by or on !
account OF any herse trader livery stable |
keeper; and the keeper of every livery stable shall
make quarterly returns on oath of such sales at |
hls stable and pay the tax thereon under penal
ty OF $40 per day for failure to make such returns
and payments at the end OF the quarter. |
SEC z: And be it further ordained, That no per- |
son o' shan let to hre any wagon, cart or dray or