The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-01-12
AN ORDINANCE
Jan IL 6
To Raise Supplies fo,. the Year 1sc

AN URDINANCE
10 RAISE Supplies .to, the Yea,. 1866.
Be 1t ordained By the Mayor and Alder
men Of the CIiy Of Columbia, IN Cou,.ci
assembled, and 6y the authority of The same
That tax to cover the period from jam,
ary !, 1866, to January l, 1867, for the sums,
and In the manner hereinafter mentioned
shail be raised and paid into the public
treasury OF the said city, for the use and
service thereof.
SEC. L: That ls to say, one dollar on every
| hundred dollars of tho assessed value of real
estate lying within vne 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. ind be 1t 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 bc levied
upon every hundred dollars of sale of
goods, wares and merchandise embra lin o.
sales OF all articles Of trade for bart..r or
exchange, which shall be made by resi-
dent merchants, traders and dealers, within
the city Of Columbia, from the first duy
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 tho 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 citv
altogether BE II 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
tlement for taxes, and the ovcrplus, 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
issue an execution against the dcfaulters.
and collect the money in the usual way
+ SEC. V. There shall be levied one per
cent upon sales at auction of goods,
the property of persons who a" sidents
OF the city of Columbia. One. i-a-half
per cent. upon sales at auction OF al goods,
property of non-rcSidents 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 ell merchants and others
selling any goods, wares and mercha ndize.
on consignment, shall pay tax o f one per
cent. on all such goods, wares and mer-
chandlZe sold by them; and the persons
mentioned in this and III 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 the Cis.NClcrk at the end of each and
every quarter.
SEC. VII. And be ii further ordained, 0y
The authority aforesaid, That Il tax Of one
per ce,.t. shall be paid ON the premiums
received py each and v,.r- f.Aaaranoe
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 e-and-a-half per ce :. on all
premiums received by them. AT it shall
be the duty OF every Insurance Company.
or the officers or the agents thereof, to
make monthly returns, under oath, t3 the
City Clerk, ofAthe amount of premiums for
the month preceding, under a penalty of
two dollars for each and every day that
such company or agent or agency may ne
glect or refuse to make returns and paw
the said tax-to bo collected by execution,
as in other cases provided for the collcc-
ton Of fines and forfeitures.
SEC. VIII. A,ad be 1t tu,-G4er ordained. bv
me authoray Uoresoid 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
drawn by two or more horses; five dollars
on each and every one horse carriage,
buggy, barouche, gig or sulllv 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
e2Cn cyocV nd nj
persons commencing to use or run any car
rage 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.
In proportion to the rate of taxes per an
mum Proc1ded, That no person shall be
allowed to use any omnibus, wagon, dray
cart or other vehicle, for the transporta-
ton 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 suretics, in the sum of five
hundred dollars, conditioned that such
owner will pay all damages that NAV s- re-
suit from the loss or injury to baggage or
passengers, while being carried on the
omnibus, wagon, dray, cart or other car
rlage of such owner, or after being en-
trusted to the custody of the driver thereof,
or any OF his assistants. And anv person
offending horcin shall be liable 10 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-
Uided, 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
tanned shall be construed to extend to
wagons, carts. draws or carriaoes going to