The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-12
City Tax Ordinance for 1867

men Of the CITY of Columbia. an Council
GSsenadled, and 6yute authority OF tie same,
That tax to cover the period from Janu.
ary l., 1867, to January /, 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-c a, /
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 cs-
tate within the city OF Columbia shall ybe
assessed by the City Assessor
SEC. IL. And be ii .fiOfbel' oTddilted That
each male person over the age of fifteen
Years and under the age Of sixty years
shall iay tax Of one dollar
SEC. III. Fifty cents shall be levied uuon
every hundred dollars OF sales of goods
wares and merchandise, embracing sales
OF all articles Of trade fOr barter or cy-
change, which shall be made b. resident
merchants, traders and dealers, within the
city OF Columbia, from the first day of
January, one thousand ci,h hundred aud
SlXty-scvcn.
up temporary shops or stores for j.o sale
OF merchandise, after the time fixed for
as scssirG taxes, and close the same before
-, return Of the tax thereon so as to
avoid the payment Of taxes to the city
altogether: BE il Ti7tle1 oldtincd, That all
such dealers shall, upon op, ni"g shop ol.
store Ill the city OF Columbia, pay to the
City Clerk the sum O.. twenty y-tivc dollars,
which shall be allowed him in the next
settlement for taxes. and the ovcrplus, if
any, be returned to him; and such tran
sicnt 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-
iaultcrs, and collect the money in the usual
way.
SEC. V. There shall bc 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 u half
per cent. upon sales at auction OF all goods
property of non-rcsidents. Onc-half per
cent. upon sales at auction CT real estate
and stocks of every descriptions Procjded,
1fere}d,c}eSS, That no tax shall be levied
upon any sales at auction made by order
o. court or process OF law.
SEC. VI. That all merchants and others
selling any goods, wares and merchandise
on consignment shall pay q tax CT one per
cent on all such goods, wares and NOR
chandlze sold by them; and the persons
mentioned III this and in the thrco prcceG-
ln@ sections OF this Ordinance, shall be re-
CURED 20 make quarterly returns Of their
sales, and to pay the taxes assessed there
by to the City Clerk ut the end OF each and
every quarter
-. J''ItigPf- CIiGt.fptf.
tie Gutitor&y GtortSajd. That q tax OF one
per cent. shall be paid Oh the premiums
received 10y each ana every insurance com
panE. 9" agent or agency thereof, doing
BUSINESS IN this city and chartered by the
State Oh South Carolina: the agents of AL
companies not chartered by the State shall
pay one and half per cent. on all premi-
ulns 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 4 penalty Of two
dollars for each and every t!av that such
company or agent or agency may neglect
OF refuse to make returns and pay the said
taX-to be collected by execution, as il
other cases provided for the collection of
fines and torfciturcs.
SEC. VII. -lndIe i .tlu-Itcl. ordained by
tie att1,oyUy otoresajd, That two dollars
mare stallion, gelCinG and mule, kept or
used within the city OF Columbia besides |
the tax on vehicles, as follows: Ten dol
Lays shall be paid on each and cvcry four
wheeled pleasure carriage or bar0uchc.
drawn by two or more horses: five dollars
on each and every one horsa carriage, bug
?y, Darouchc. gig or sulky, not used for
hlrc; ten dollars Oh every vehicle used for
the breaking or exhibiting, of horses and
mules; fifteen dollars on each hack or car
riaSc, drawn by two horses, and run for
the conveyance of passengers for hire:
eight dollars on each and every lnc 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 l.orsc
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
time they commenced to use or run such
carnage or vehicle, to the end of the year,
In proportion to the rate OF taxes per an
mum: I'rOCtded, 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 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 sureties, in the sum of five hun
dred dollars, conditioned that such owner
VIII 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 fine of five dol
lars per day for each day such wagon, cart,
dray or other carriage for carrying bag
gage or passengers, may be run before
such bond is given: aud prorided, .f,uther,
That nothing herein contained shall extend
to any OF the above enumerated vehicles
not used, although kept within the limits
OF the city: And prorided. also, That no.
thing herein contained shall be construed
TO extend to wagons, carts, drays or car
rlages., going to or from market, and
nd INx-y, .1o-.