The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-13
tate within the city of Columbia shall be

tate within the city of Columbia shall be
assessed by the City Assessor.
SEC. Ii; And be 1t further ordained, That
each male person over the age of fifteen
years and under the age of sixty years
shall pay tax of one dollar
SEC. III. Fifty cents shall be levied upon
every hundred dollars of sales of goods.
wares ana merchandise, embracing sales
of ali 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 dav 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 .f,utiter 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
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 to paw,
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 DE levied ono per
cent. upon sales ut auction of all goods.
the property OF persons who arc residents
of the city of Columbia. One and a half
per cent. upon sales at auction of all goods
property of nonrcsid"nts Onc-half per
cent. upon sales at auction of real estate
and stocks of every descriptions: Provided,
nevertheless, 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 tax of one per
chandize sold by them; and the persons
mentioned in this and in the three preced-
ing sections of this Ordinance, shall be re-
qulrcd 20 make quarterly returns of their
sales, and to pay the taxes assessed there
by to the City Clerk ~ the end Of each and
every quarter.
SEC. VII. And be ii turhtc, o3,lai,aed. by
tie duthority GJortS1jd, That Il 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 half per cent. on all premi-
ums received by them. And II 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 a 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, by
the authority oJoresdid That two dollars
shall be paid on each and every horse.
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
gy, oarouche., gig or suky, 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
rlage, 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
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 or vehicle, to the end of the year,
In proportion to the rate of taxes per an
mum: Procaded. That no person shall be
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 surcties, in 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 carria ge 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 L 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: And prooided, further,
That nothing herein contained shall extend
to any OF the above enumerated vehicles
not used, although kept within the limits
of the city: And provided. also, That no
thing herein contained shall be construed
to extend to wagons, carts, drays or car
riages. going to or from market, and
owned by non-residents of said city.
And be ii further ordained, That "a tax of
two dollars shall be paid on each and every
horse, mare, stallion, gelding and mule,
horse trader or livery table keeper; and
the keeper of every livery stable shall
make quarterly returns, on oath, OF such
sales at his stable and nav the tax thereon