The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-20
AN ORDINANCES,
70 .R0iSe NMppLies FER the Yea

airy l, 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. l. 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. III: -dmd he 1t further ordained, That
each male person over the age of fifteen
years and under the age of sixty years
shall pay a 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-
dent merchants, traders and dealers, within
tne city OF Columbia, from the first day
OF January, 1866.
SEC. Nv. 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
altogether: BE 1t further ordained, That all
such dealers SHALL upon opening shop or
store III the city of Columbia pay to the
City Clerk the sum of twenty-five dollars
Which shall be allowed him in the next set
| tlcmcnt for taNcs. 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 pay, after
being notified. the Mayor shall forthwith
| issue an execution against the dcfauters,
ana collect the money in the usual way
SEC. '. There shall be levied orc per
cent. upon sales at auction of all goods.
| the property of persons who are residents
OF the city OF Columbia. One-anl-a-half
per cent. upon sales al auction of all goods,
property of uon-rcsidents. One-lalf per
| cent. upon sal at auction of real estate.
and stocks uf every description: Pro-
rided, nece'fhe'ess, 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
selllng any goods, wares and merchandise.
on consignment, shall pay tax of one per
cent on all such goods, wares and mer-
chandl'c sold by them; and the persons
, mentioned in this and in the three preced-
ing sections of this Ordinance shall be
required to make quarterly returns of their
sales, and to pay the taxes assessed thereby
to tho 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,
DONG business i'll this city and chartered
by the State of South Carolina the agents
of all Companies not chartered by the State
shan pay one-and-a-half per cent. on all
be tie dayy yHrf' Of every S III IihsGpanc& Conpany
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 q penalty Of
two dollars for each and every lay that
such company or agent or agency ay ne
Slect or refuse to make returns and pay
the said ta1--to be collected by execution,
as in other cases provided for the collec-
tion OF fines and forfetures.
SEC. VIII. And be it further ordained, 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 Of Columbia, besides
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 ever one horse carriage,
buggy, barouche, gig OF sulky, 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
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
age 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 year.
i'll proportion to the rate of taxes per an
mum Prorided, That no person shall be
allowed to use any omnibus wagon, dray,
cart or other vehicle, for the transporta-
J ton of baggage or passengers from one
/ part of the city to another, until the owner
thereof shall have given bonl to the city,
| to be taken by the City Clerk with two or
more good sllrctics. 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
riaSc 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 q 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-
rided, 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
rr0rided 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 IL .f,u1he, 0rd,ined, That tax OF
two dollars shall be paid on each and every
horse, mare, stallion, gelding and mule,
cold in, nitv l1 nv. IN tnFo