The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-17
AN ORDINANCE
To Raise Supplies fo,. the Ye


Be 1t ordained By the Mayor and Alder
men Of the city Of Columbia, in Council
assembled, and by the authority of the same,
That tax to cover the period from Janu-
ary l. 1866. to January 1. 1867, for the sums,
and in the manner hereinafter mentioned,
treasury of the said city, for the use and
service thereof.
Sec. I. That is to say, one dollar on every
hundred dollars of the assessed value of real
estate lying within the limits of said city
and the value of all taxable real estate
within the city of Columbia shall be as
sessed by the City Assessor.
SEC. II: And be Il .ther ordained, That
each male person over the age of fifteen
years and under the age of sixty years
shall pay ia. of one dollar.
Sec. 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 day
OF January, one Thousand sight hundred
and sixty-six.
SEC. ". And whereas many persons set
up temporary shops or stores for 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
y L
such dealers shall, upon 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
Element for taxes, and the overplus, if any,
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 paw, after
being notified, the Mayor shall forthwith
issue an execution against the defaulters,
and collect the money in the usual way
Sec. V. There shall be levied one per
cent. upon sales Mt auction of all goods,
the property of persons who are residents
of the city of Columbia. -and-a-half
per cent. upon sales at auction of all goods,
property of non-residents. Onc-half per
cent. upon sales at auction Of real estate,
and stocks of every description Pro-
uided, nevertheless, That no tax shall he
levied upon any sales at auction made by
order OF Court or process of law.
Sec. vi. That all merchants and others
selling any goods, wares and merchandise,
on consignment, s.Aan pay tax of one per
cent. on all such goods, wares and mer-
chandize sold by them and the persons
mentioned in this and in the three preced-
ing sections of this Ordinance, shall be
repaired to make quarterly returns OF their
sales, and to pay the taxes assessed thereby
to the City Clerk at the end of each and
every quarter:
SEC. VII. and be ii further ordained, by
Me authority aforesaid, That tax of one
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 one -and-a-half per cent on ali
premiums received by them. And it shall
be the duty of every Insurance Company,
or the officers or the agents thereof, to
make monthly returns, under oath, to the
City Clerk, OF the amount of premiums for
the month preceding, under penalty of
two dollars for each and every dav that
such company or agent or agency may ne
glect or refuse to make returns and pay
the said tax-to be collected by execution,
as IN other cases provided for the collcc-
tion Of fines and forfeitures
SEC. VII. And be 1t further ordcined, by
the authority aforesaid, That two dollars
shall be paid on each and every horse,
mare, stallion, gelding and mule, kept or
used within the city IF Columbia, besides
shall be paid on each and every four
wheeled pleasure carriage or barouche,
drawn by two or more horses; five dollars
on each and every one horse carria.e,
buggy, barouche, gig or sulky, not nsed
Tor hire ten dollars on cve:v vehicle used
Tor the breaking or exhibiting of horses
and mules; fifteen dollars on each hack or
carriage, drawn by two horses, and run for
the conveyance OF passengers for hire ::
eight dollars on each and every one horse
buggy. gig or sulky kept or used for hire,;
ten dollars on each and every four horse
wagon eight dollars on each two horse
wagon; six dollars on each one horse
wagon, cart or dray; twenty dollars on
each express wagon; fifteen dollars on
each and every omnibus or stage and all
persons commencing to use or run any car
riags or other vehicle, after the time for
the payment OF taxes, shall pay from the
lime they commenced to use or run such
! carriage or vehicle, to the end of the year.
Ill proportion to the rate of taxes per an
mum Proc1ded, That no person shall be
allowed to use any omnibus, wagon draw
cart or other vehicle for the transporta-
tlon OF baggage or passengers from one
part OF the city to another, until the owner
thereof shall have given bond to the city,
to be taken by the City Clerk, with two or
more good suretlcs, III the sum of five
hundred dollars, conditioned that such
owner will pay all damages that may re-
suit from the loss or injury to baggage or
passengers, while being carried ON the
rage OF such owner, or after being en-
trusted to the custody of the driver thereof,
or any of his assistants. And any person
| offending herein shall be liable to fine of
five dollars per day for each day such
wagon, cart, dray or other carriage for
carrying baggage or passengers, may be
run before such bond is given And pro-
Uaded, further, That nothing herein con-
tanned shall extend to any of the above
enumerated vehicles not used, although
kept within the limits Of the city And
proUided, also, That nothing herein con-
tanned shall be construed to extend to
arko