The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-19
AN ORDINANCE
TO Raise Supplies for The Year

| 70 nutSe OttppteeS JOT me IeGT 1856.
De 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, 1856, to January 1, 1867, for the sums,
and in the manner hereinafter mentioned,
shall be raised and paid into tho public
! treasury Of the said city, for the use and
service thereof.
SEC. l. That is to say, one dollar on every
hundred dollars of the assessed value of real
estate lying within the limits of said cityi;
and the value Of all taxable real estate
sessed by the City Assessor.
SEC. IL: A'd be 1t further ordained, That
each male person over the age Of fifteen
years and under the age of sixty years
shall pay tax of one dollar.
| Sec. III. Thirty cents shall be levied
upon every hundred dollars of sales of
goods, wares and merchandise, embracing
| sales Of ali 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, 1866.
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 tho tax thereon, so as to
AVOID the payment Of taxes to the city
altogether: Be it further ordained, That all
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
ticment 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 pav, after
being notified, the Mayor shall forthwith
issue an execution against the defau!ters,
and collect the money in the usual way
hall 1>o
cent upon sales at auction OF all goods,
the property or persons who are residents
OF the city of Columbia. Cne-and-a-half
per cent. upon sales at auction of all goods,
property OF non-residents. One-half per
cent upon sales at auction Of real estate,
and stocks OF every description: Pro-
rdded, nevertheless, That NO tax shall be
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, shall pay a tax O. 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 bo
required 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 til,the,. ordained, by
The 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,
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 all
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 day that
such company or agent or agency may ne
Slect or refuse to make returns and paw
as IN other cases provided for the collec-
ton OF fines and forfeitures.
SEC. VIII. And be 1t further. ordained, bu
the authority aforesaid, That two dollars
shall be paid on each and every horse,
mare, stallion, gelding and mule, kept or
the tax on vehicles, as follows: Ten dollars
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 carriage,
buggy, barouchee, gig or sulky, not used
for the, breaking or exhibiting of horses
and mules; fifteen dollars on each hack or
carnage, drawn by two horses, and run for
the conveyance Of passengers for hire
eight dollars on each and everv one horse
buggy. gig or sulky, kept or used for hireI;
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 o.,
each express wagon; fifteen dollars on
each and every omnibus or stage and all
persons commencing to use or run any car
rlage or other vehicle, after the time for
the payment OF taxes, shall pay from the |
time they commenced to use or run such |
carriage or vehicle, to the end of the wear. |
in proportion to the rate of taxes per an |
mum: Procided, That no person shall be |
allowed to use any omnibus, wagon. draw. |
cart or other vehicle, for the transports. |
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 sureties, in 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
while being carried on the
omnibus, wagon, dray, cart or other car
rage OF such owner, or after being en-
to the custody Of the driver thereof,
or any OF his assistants. And any person
five dollars per day fer each day such
wagon, cart, dray or other carriage for
carrying baggage or passengers, may be
run before such bond is given And pro-
oaded, further, That nothing herein con-
5ained shall extend to any of the above
vehicles not used, although
iept within the limits Of the city: And
'roraded also, That nothing herein con-
aimed shall be construed to extend to
carts, drays or carriages, going to
,r from market, and owned by non-resi-