The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-13
AN ORDINANCE
To Raise Supplies for lie Ieor 1s(

10 HGaSe supplies TOR Tie led1 1866
Be 1t ordained by lie Mayor and Alder
men Of the city Of Columbia, IN Cou,,ca
@ssenabled, and ty the authority Of tie same,
That tax to cover the period from Janu-
ary 1, 1866, to January l, 1867, for the sums.
and in the manner hereinafter mentioned,
shall be raised and paid into the public
treasury Of the said city, for the use and
service thereof.
SEC. |: That is to say, one dollar on every
hundred dollars OF the assessed value of real
estate lying within the limits of said citv:
and the value of all taxable real estate
within the city of Columbia shall be as
sessed by the City Assessor
SEC. II: Ind be itfiutle,' ordained. That
each male person over the age of fifteen
years and under the age OF sixty wears
shall Jay tax of one dollar
ST. III. Thirty cents shall be levied
upon every hundred dollars of sales of
goods, wares and merchandise, embracing
sales of all articles Of trade for barter or
exchange, which shall be made by resi-
dent merchants, traders and dealers, within
the city of Columbia, from the first dav
OF January, one thousand eight hundred
and siXty-Six.
SEC. ". And whereas many persons set
up temporary shops or stores Tor the sale
OF merchandise, after the time fixed for
assessing taxes, and close the same before
the return of the tax thereon, so as to
avoid the payment of taxes to the CITY
altogether: BE Il further ordained. That ali
such dealers shall. up, opening shop or
store in the city Of Columbia, pay to the
City Clerk the sum of Twenty-Five dollars
which shall be allowed him in the next set,
tlement for taxes, and the oycrplus, If anv.
be returned to him !; and such transient
dealer shall pay one dollar on every one
hundred dollars of sales of goods, wares
and merchandise. On failure to pay, after
being notified, the Mayor shall forthwith
1ar.
and collect the money in the usual way.
SEC. V. There shall be levied one per
cent. upon sales at auction of all goods.
the property of persons who are residents
Of the city Of Columbia. One-and-a-half
per cent. upon sales at auction of all goods
property OF non-rcsidents. One-half per
cent. upon sales at auction Of real estate.
and stocks OF every description: Pro
nided nere'hteteSs That no tax shall be
levied upon any sales at auction made bv
Order of Court or process Of law.
SEQ. W. That all merchants and others
mslling any goods, wares and merchandise.
consignment, shall pay tax O. one per
on all such goods, wares and mer-
adiZc sold by them and the persons
btioiicd Il: this and in the three preced-
sections Of this Ordinance, shall be
Alired to make quarterly returns of their
Dsaies, and to pay the taxes assessed thereby
to the City Clerk at the end OF each and
every quarter.
SEC. VII: and be il further ordained, bu
the authority aforesaid, That tax os a.,
per cent. shall be paid on the premiums
received by each and every Insurance
Company, or agent or agency thereof,
doing business in this city and chartered
by the State Of South Carolina; the agents
Of all Companies not chartered by the State
shall pay onc-and.a-h half per cent. on all
premiums received by them. And it shall
be the duty OF every Insurance Company,
or the officers or the agents thereof, t.
make monthly returns, under oath, to the
City Clerk, of the ano-nt of premiums for
\ the month preceding, under a penalty of
Atwo dollars for eaAnasA every day that
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VIII. -dnd Fl; = /
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