The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1865-09-19
An Ordinance
To Raise Supplies .fo,. The Yer

Whereas the taxes imposed by the ordinance
the our On %ord she sfd day 81
eight hundred and ixty-hye, entitled ssAn Ordi-
nance to raise supplies for the year 1885, were
payable in the Treasury notes Of the Confederate
States Of America; and whereas some persons
have heretofore paid their taxes for the year
arrears; and whereas the said Treasury notes are
no longer current, and having become wholly
valueless, and therefore 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 to require the
laying of an additional tax upon all sales of mer-
chandize and sales at auction, made for specie or
it's equivalent, since the first day of April 1865:
Be it, therefore, ordained by the Mayor and AL
dermen of the city OF Columbia i'll Council assem-
bled and by the authority OF. the same, That in all
cases where the taxes imposed by the said ordi-
have not already been paid upon rca! estate and
other Things hereinafter mentioned, the following
taxes shall be paid by suc persons in for
the period beginning on the list day of January,
1865, and terminating on tho LIST day of January,
1866, well the following additional taxes OF,
sales of merchandise and on sales at auction for
specie or it's equivalent made during the year
1865, which said taxes shall be paid in specie
it's equivalent and shall he placed in the city trca-
sl1ry for the use of said C. =, viz:
SEC. 1. That is to say onc-fourth of one per
cent. on every hundred dollars of the assessed
value of all houses and tencments occupied as
dwellings,, stores places of any business what
over; the value of such houses tcncnents to be
assessed by the City Clerk Vacant lots, or lots
whercon buildings have been destroyed by fire. to
be free from this tax.
SEC. g One per cent. shall be levied upon every
hundred dollars of sales for specie its cquiva-
sales of all articles of trade for barter cx-
fchanSe, except cotton whicl, have been may be
made by resident merchants, traders and dealers
within the city of Columbia from the first eav of
April, 1865; which said tax shall be paid ut the
end OF Gael, quarters ,sbesnnng on the first day Of
April last.
porary shops sto&,s for the sale of mcrchandize
after tiic time fixed for assessing taxes, and close
the same before the return of tax thereon
to avoAi the payment of taxes to the city alto
gcthcr BE 1T further ordained, That all such
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 ovcrplus if any,
be returned to him. On failure to pay, after being
notified, the Mayor shall forthwith issue exc
cutlon against the dcfaulters, 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 OK other property: Pro-
vided, nevertheless, that no tax shall be leried
upon sales lat auction made by order Of court or
shall be collected at the end of each and every
month, commencing with the first day Of May,
1865.
SEC. 5. And be it further ordained, by the au-
thorty aforesaid, That lax of one and one half
per cent. shall hc paid on the premiums received
10y each and every insurance company, agent or
agency thereof, doing business in this city and it
shall be the duty of every such insurance com
pnny or the rt,, officers or agents thereof to make
the amount OF premiums for the quarter preccd-
ing, under a penalty of ten dollars for each and
every day that such company agent or agency
may neglect on refuse to make returns and pay
such tax, to be collected by execution as in other
cases provided foI-tll" collection, of fines and tr-
fcitlrcs.
S.;c. g. And bo it further ordained. hy the au
th"rty Aforesaid That tw" dollars shall be paid
on on, cacl & aha & tvsry horse mare, stallion, geleinG
bia, besides the tax vehicles, as follows: ,rcn
dollars snail be paid on each and every four
two OF .anore horses live dollars on each and
every onc-horse carriage, buggy, barouchc yi., or
sulkey not used for hire; fifteen dollars every
vehicle used for the breaking exhibiting of
horses and mules; so each hack or carriage
drawn by two horses, and run for the conveyance
of passengers for hire; 81 . IL each and every one
horse buggy, gig or sukcy kept used for hire;
81 ON each and every wagon, cart druy; $50 on
each end every omnibus or stage. And all per-
sons commencing to run 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 pro ,ortlon to tao rate of taxes per
annum: Provide i, That nothing herein contained
shall extend to any of the above enumerated We
hicles not used, although kept within the limits Of
the city And provided, also, that nothing herein
contained shall be construed to extend to wa CONS
carts drays or carriages going to or from market,
and owned by nOn-residentS OF said city.
And be it further ordained, That a tax of SIS
shall be paid on each and every horse mare stall
lion, Scldmg and mule sold i'll 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 ut
mis- stable an& pay the tax thereon under a penal
ty OF $40 per day for failure to make such returns
and payments at the end of the quar- cr.
SEC: z. And be it further ordained That !c per
son shall let to hire any wagon cart or dray or
other carriage, or run any omnibus, stage, hack
or other carriage for the transportation Of goods
or passengers within the limits Of said city with
out first having obtained badge from the City
Clerk, to be placed on some conspicuous part Of
the vehicle; alse badge with the number by
which he may be known and identified, to be worn
on a conspicuous part OF his person by the driver
OF such omnibus, wagon, cart dray other
riage under n penalty of 50 for each and cvery
day that such vehicle shall so rum to be recovered
by information before the Mayor any one of the
Aldermen of said city.
SEC. 8. Whereas all male inhabitants between
the ages of sixteen and fifty years residing within
the limits of the city of Columbia, arc required