The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-16
CITY Tax Ordinance for 1867

1nat tax TO cover the period from Janu-
ary J., 1857, to January l, 1868, for the sums
and in the manner hereinafter mentioned.
shall be raised and paid into the public
treasury of the said city, for the u.e 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
city; and the value of all taxable real es-
tate within the city of Columbia shall be
| assessed by the City Assessor
SEC. Ii. Ard be IL further c:tl2i,;4d That
each male person over the age of fifteen
years and under the age of sixty wears
shal! pay tax of one dollar.
SEC. LII. Fifty 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 ex-
change. which shall be made by resident
merchants, traders and dealers, within the
city of Columbia, from the first day of
january, one thousand eight hundred and
sixty seven.
SEC. ~. 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 i'll the city of Columbia, pay to the
City Clerk the sum of twenty-five dollars,
which shall be allowed him in the next
settlement for taxes, and the ovcrplus, if
any, be returned to him; and such tran
| slent 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 forth
| with issue an execution against the de-
faulters, and collect the money in the usual
! way.
| SEC. V. There shall be levied one per
ot of oil
the property of persons who are residents
of the city of Columbia. One and half
| per cent. upon sales al auction of all goods
property of Eon-residents. One-half per
cent. upon sales at auction of real estate
and stocks of every description: Prorided
nererthetesS, That no tax shall be levied
upon any sales at auction made by order
or court or process of law.
SEC. vi. That ali merchants and others
selling any goods, wares and merchandise
on consignment shall pay tax of one per
cent on all such goods, wares and mer-
mentioned i'll this and in the three preced-
ing sections of this Ordinance, shall be re-
qulred 30 make quarterly returns Of their
sales, and to pay the taxes assessed there
by to the City Clerk at the end of each and
every quarter.
SEC. VII. and be 1t further ordained. 6v
tie authority aforesaid, That a 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 q half per cent. on all premi-
ums 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, to the CITY
clerk, OF the amount OF premiums for the
quarter preceding, under q 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 forfeiturcs.
!, Sec. VII. dndde Il Ju2yher ordained, by
the authority '.foreSaid, 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 dol |
lars shall be paid on each and every four
wheeled pleasure carriage or barouchc,
drawn by two or more horses: five dollars
on each and every one horse carriage, bug
gy, parouche. 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;
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
carriage or other vehicle, after the time for
the payment OF taxes, shall pay from the
time they commenced to use or run such
carriage O. vehicle, to the end of the year,
in proportion to the rate of taxes per an
mum: Provided, That no person shall be
allowed to use any omnibus. wagon, dray,
cart or other vehicle, for the transporta-
tlon 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 i'll the sum of five hun
dred 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 offendn e
herein shall be liable to a fine of five do
lars per day for each day such wagon, cart,
dray or other carriage for carrying bag
gage or passengers, may be run before
That nothing herein contained shall extend
to any OF the above enumerated vehicles
not used, although kept within the limits
of the city: Ind prouided. also, That no.
thing herein contained shall be construed
to extend to wagons, carts, drays or car
rlaSes., going to or from market, aud
owned by non-residents of said city,
Aud be ii 1lrthe1' ordained, That ajax of
two dollars shall be paid on each and every
horse, mare, stallion. gcldiHr and mule