The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-09
An Ordinance to Raise Supplies for
the Year 1867.

the Year 1867.
Bel ordained dy the Mayor and -4lde,-
men Of the City Of CoIu1oJid. IN. Cou,.cl
as sGLsSse'"dled, o''d dyU'e authority OF tie same,
mat tax to cover the period from Janu-
ary /, 1867, to January 1, 1868, for the sums
ana IN the manner hereinafter mentioned
shall be raised and paid into the public
treasury of the said city, fol the u~c ana
service thereof
SEC. I. That is to say, one dollar ON every
hundred dollars of the assessed value os
real estate lying within the limits of said
clty; and the value OF all taxable real cs-
tate within the city Of Columbia shall lie
assessed by the City Assessor.
SEC. IL: And be GJiofh,e,' orddjts II, That
each male person over the age OF fifteen
years and under the age OF sixty wear.
small pay . tax of one dollar.
NEo. LII. Fifty cents shall be levied 1oon
every hundred dollars of ,ale, of Goods.
ware and merchandise, cmbi aciu.; sales
0; al articles of trade tor barter or eX-
change, which shall be made lv resident
merchants, traders AID dealers. within the
city OF Columbia, from the first day of
January, oae thousand eight hundred ana
slNty-ScVCn.
SEC. ". And whereas many Ncrsans st
~ temporary shops or stores for the sale
OF merchandise, after the timc fixed for
assessing taxes. and close the same befcr.
the return OF the tax thereon. ~ as 20
avoid the payment OF taxes /" the CITY
altoScthcH: B"d Iniiser o,TiGjl.cd. That ali
such dealers shall, upon opening shop or
store II the city OF Columbia, pay TO the
City Clerk the sum of twenty-five dollars.
which shall be allowed him in the lcyt
settlement for taxes, and the ovcrplus. if
any, be returned to him; and such tran
sient dealer shall pay one dollar on every
one hundred dollars of sales of goods,
wares and merchandise. On failure 10 pay,
- tCI.1 4,
with issue an execution against the de-
f2',Itcrs, and collect the money III the usual
way.
SEC. V. There shall be levied one per
cent. upon sales at auction OF all goods.
the property of persons who are residents
OF the city of Columbia. One and q half
per cent. upon sales at auction Of all goods
property Of non-rcsidents. Onc-half per
cent. upon sales at auction Of real estate
and stocks OF every description: I'rocMed
heceifItelesS, 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 Of one per
cent. on all such goods, wares and mer-
chandlZe sold by them; and the persons
mentioned III this and in the three prccctl-
ing sections of this Ordinance, shall be re-
qured 20 make quarterly returns of their
sales, and to pay the taxes assessed there
by to the City Clerk at the end cf each and
every quarter.
SEC. VII. and he 1t ttnfier ordained, Jy
tie GuGorHy aforesaid, That tax of one
per cent. shall be paid on the premiums
received by each and every insurance COM
pany, 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 all premi-
uma received by them. And it shall be the
duty OF every insurance company, or the
officers or the agents thereof to make
quarterly returns, under oath, tc the City
Clerk, of the amount OF premiums for the
quarter preceding, under penalty Of two
dollars for each and every day that such
company or agent or agency may neglect
or refuse to make returns and pay the said
taX-to be collected by execution, as in
other cases provided for the collection of
fines and forfeitures
SEC. VIII. And be ii FURTHER ordained, Jy
tie 0nttOrity aforesaid, That two dollars
shall be paid on eacr and every horse,
mare, stallion, gcldinS and mule, kept or
used within the city OF Columbia, besides
the tax on vehicles, as follows: Ten dol
lars 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, bug
Sy, barouche. gig or 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 car
riage, 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 anv
carriage or other vehicle after the time for
the payment of taxes, shall pay from the
tine they commenced to use or run such
carriage or vehicle to the end Of the wear.
III proportion to the rate of taxes per an
num-: PrOrided, That no person shall he
allowed to use any omnibus, wagon drav.
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 suretles, in the sum of five hun
drcd dollars, conditioned that such owner
Will pay all damages that may result from
the loss or injury to baggage or passen-
gers, while being carried on the omnibus,
wagon, dray, cart or other carriage of such
owner, or after being entrusted to the GUS
tody OF the driver thereof, or any of his
assistants. And any person offending
herein shall be liable to !, 1ine OF five dol
lars per dayfor each day such wagon. cart.
dray or other carriage for carrying bag
gage or passengers, may be run before
such bond is given: lnd proriled. ,il,3her.
That nothing herein ontaincd shall extend
to any OF the above enumerated vehicles
not used, although kept within the limits
of the city: and pyociie2. also, That no.
thing herein contained shall be construed