The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-18
AN ORDINANCE
To Raise Supplies for the Year

mat o tax to cover the period from Janu-
| ary 1866, to January 1, 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. J: That is 70 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 ii further ordained, That
each male person over the age of fifteen
| years and under the age of sixty wears
| 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 all articles of trade for barter or
exchange, which shall be made by resi-
the city of Columbia, from the first day
OF January, one thousand eish. hundred
and sixty-six.
SEC. ". And whereas many persons set
up temporary shops or stores for the sale
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 1t further ordained, That all
such dealers shall, upon opening shop or
store in the city of Columbia, pay to the
C.ty Clerk the sum of twenty-five dollars.
which shall be allowed him in the next set
tlement for taxes, and the overplus, if anv.
be returned to him and such transient
dealer shall pay one dollar on VERY one
hundred dollars of sales of &c 5ds, wares
being notified, the Mayor shall forthwith
issue an execution against the defaulters,
and collect the money in the usual wav.
SEC. V. There shall be levied one per
cent. upon sales at auction of all goods,
the property of persons who are residents
"a ,1,io
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.
caded 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
selilng any goods, wares and merchandise.
on consignment, shall pay tax of one per
cent. Oh all such goods, wares and mer-
chanelze sold by them; and the persons
mentioned in this and in the three precod
ing seetssSG Of this Ordinance, shall be
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.
the authority aforesaid, That a tax of one
per cent. shall be paid on the premiums
received by each and every Insurance
company, or agent or agency thereof,
dolnS business in this city and chartered
by the State of South Carolina the agents
OF all Companies not chartered by the State
shaI pay one-and-a-half per cent on xii
premiums received by them. And it shall
be the duty of every Insurance Company.
or the officers or the agents thereon, 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
sucn company or agent or agency may ne
glect or refuse to make returns and pay
the said ta1-to be collected by execution.
as In other cases provided for the collec-
tlon OF fines and forfeiturcs
;, SEC. VIII. And be ii further ordained, 6y
TIE dutho'ity aforesaid, That two dollars
shall be paid on each and every horse
mare, stallion, gclding and mule, kept or
used within the city Of Columbia. besides
the tax ON vehicles, as follows : Ten dollars
shall be paid on each and every four
wheeled pleasure carriage or barouchc.
drawn by two or more horses tive dollars
on each and every one horse carriage.
DuSSy, Darouche, gig or sulkv, not used
for hire ten dollars on every vehicle 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 Snr hire
eight dollars on each and every one horse
buggy, glg 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 on
each express wagon; fifteen dollars on
each and every omnibus or stage f; 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 i'roraded, That no person shall be
allowed to use any omnibus, wagon, draw,
cart or other vehicle, for the transporta.
ton OF baggage or passengers from one
part OF the CITY tc 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
passengers, while being carried on the
omnibus, wagon, dray, cart or other car
rage OF such owner, or after being en-
trusted to the custody of the driver thereof, J
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 p,.o-
Cided, further, That nothing herein con-
tained shall extend to any Of the above
enumerated vehicles not used, although
kept within the limits Of the city .And
procided also, That nothing herein con-
tanned shall be construed to extend to
wagons, carts, drays or carriages, going TO !
or from market, and owned by non-resi- |
dents of said city.
And be 1t ttsrtier ordained, That tax of