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

| nat g. TAX 70 cover the PERIOD from JaIu-
.ary1 1867, 80 January1, 1868, for the sums
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 tho value u ;sll taxabl, real es-
tate within the city Of Columbia shall be
asses ii Dy the City Assessor.
Sac. III. ind be it further Orddited That
each male person over the age of fifteen
years and undcr the age of sixty Years
shall pay Il taA OF tioii;ls.
sc. III Fifty cents shall be levied upon
eve.v hundred dollars of sales of goods
| wares and merchandise, embracing sales
of ell articles Of trade for barter or cx-
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-svven.
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
Tie return Of the tax thereon, so as to
avoid the payment of taxes to the city
altogether: Bet further o1ric6ted, That all
such. dealers shall, upon opening shop or
store III the city of Columbia, pay to the
CltvtClerk the sum of twenty five dollars,
which shall be allowed him in the next
settlernGnt for taxes, and the ovcrplus, if
any, Ire returned to him; and such tran
slent dealer shall pay one dollar on every
| one hTndred dollars of sales of goods
wares and merchandise. Onfailure to pay,
after being notified, the Mayor shall forth
with las ue an execution against the de-
faulters, and collect the mon ~ in the usual
way.
SEC. v. There shall be levied one per
cent. uo on sales at auction OF all goods,
the prop erty of persons who al residents
of the city of Columbia. One and half
per cent. upon sales at auction of all goods
| property of non-residonts One-half per
cent. upon sales at auction of real estate
and STOCKS of every descriptions: ProUided,
! siecerthdesS, 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 snch goods, wares and mer-
| chandize sold by them; and the persons
mentioned in this and in Che three preced-
ing 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 at the end of each and
every quarter.
SEC. VII. Aad be 1t Iitrthcr ordained, Ju
The o~thorHy 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
busElcss III this city and chartered by the
State of South Carolina, tn agents of al!
companies not chartered by tlle State shall
pay one and Il half per cent. ron all premi-
ums received by them. And i. shall be the
duty OF every insurance company, or the
officers or the agents ther eCf, to make
quarterly returns, under oath, to 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-tc be collected by execution, as in
other cases provided for the collection of
fines and forfeiturcs.
SEC. VIII. and be II fA-the1' ord0ts1ed, By
Hte authority aforesaid, That two dollars
shall be paid on each and every horse,
marc, stallion, Selding and mule kept or
used within the city of Columbia. besides
the tax en- vehicles, as follows: Ten dol
lars shall he paid on each aad every four
wheeled pleasure carriage or barouche,
drawn by tVo or more horses; five dollars
on each and every one horse carriage bug
gy, parouche- gig or suiky, net 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 suiky, 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 lorsc
wagon, cart or drSy; twenty dollars on
each express wagon; fifteen dollars Oh
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 all
NUM-: Procided, That no person shall be
allowed to use any omnibus, wagon, Crav.
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
will pay all damages that may result from
the loss OF injury to baggage or passen-
gers, while being carried on the omnibus,
wagon, drav, 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 q fine of i've dol
lars per Gay 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 proUided, 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 proUided. 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 J.: non-residents of said city.
And jc further ordained, That ajax of
Two. IL llo, l,o1l hr,N 4