The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-17
An Ordinance to Raise Supplies TO:
the Year 1867,

y
BE 1t o,,doined 6y he Mayor and .itle''
A0ssenbled, and Lytte 0uthoyIy OF tie same
5That tax to cover the period from Janu-
Gary 1, 1867, to January 1, 1868, for the sums
9and in the manner hereinafter mentioned
ashal be raised and paid into tho public
Itreasury of the said city, for the u.c and
Aservicc thereof.
81 SEC. l. That is to say, one dollar on every
ahundred dollars of the assessed value Of
zreal estate lying within the limits of said
Getty; and the value Of all taxable real es-
I tate within the city of Columbia shall be
aasseSsed by the City Assessor.
3 SEC. II. -And te it .fiu,Ute1' ordained, That
seach male person over the age Of fifteen
Nyears and under the age of sixty years
5shall pay tax of one dollar.
q SEC. III. Fifty cents shall be levied upon
&every hundred dollars Of sales of goods
Hwares and merchandise, embracing sales
9of all articles of trade for barter or eX-
AchanSe, which shall be made by resident
5!merchants, traders and dealers, within the
Acity of Columbia, from the first day of
SJanuary, one thousand eight hundred and
NsiXty-seven.
II SEC. ". And whereas many persons set
.aup temporary shops or stores for the sale
Wof merchandise, after the time fixed for
aasscssinS taxes, and close the same before
Nthc return of the tax thereon, so as to
aavoid the payment Of taxes to the city
aaltogcther: BE II further O7-ddined. That all
Ssuch dealers shall, upon opening ahop or
\ sstore in the city of Columbia, pay to the
ACity Clerk the sum of TWENTY-FIVE dollars.
(which shall bo allowed him in the next
Ssettlcmcnt for taxes, and the ovcrplus, if
Sany, be returned to him: and such tran
slsient dealer shall pay one dollar on every
Zone hundred dollars of sales of goods.
Hwarcs and merchandise. On failure to pay.
gafter being notified, the Mayor shall forth
Iyr-rfI In i.
4 Sfaulters, and collect the money III the usual
Sway.
SEC. Y. There shall be levied one per
Acent. upon sal les at auction of all goods
athe property of persons who are residents
sof the city of Columbia. One and a half
Hpcr cent. uoon sales at auction of all goods
Npropcrty of non-residents. One-half per-
Acent. upon sales at auction of real estate
Hand stocks of every descriptions: Proc ided
aneceT-uteleSS, That no tax shall be levied
4upon any sales at auction made by order
Sof court or process of law.
SEC. VI. That all merchants and others
Hselling any goods, wares and merchandise
Scent. on all such goods, wares and mer-
achandize sold by them; and the persons
smentioned in this and in the three preced-
Elng sections of this Ordinance, shall be re-
fqulrcd 20 make quarterly returns of their
&sales, and to pay the taxes assessed there
Aevery quarter.
q SEC. VII. and be II further ordained, b.,
athe authority otoresaid, That tax Of one
&per cent. shall be paid on the premiums
Hreceived by each and every insurance COM
Hpany, or agent or agency thereof doing
business III this city and chartered by the
estate of South Carolina; the agents of ALL
companies not chartered by the State shall
8pay one and half per cent. on all premi- !
Gums received by them. And it shallb. the
Hduty OF every insurance company, or thc
Hofficcrs or the agents thereof, to make
Aquarterlv returns, under oath, to the Citv
aClcrk, OF the amount of premiums for the
quarter preceding, under penalty of two
atollars for each and every day that such
Acompany or agent or agency may neglect
Sor refuse to make returns and pay the said
Stax-to be collected by execution, as in
aother cases provided for the collection oil
Etines and forfeiturcS.
3H,e 0uh,oriy GJoreSaid That two dollars
Sshall be paid on each and every horse
Amare, stallion, GeidinS and mule, kept or
Suseu within the city of Columbia, besdes
Nthe tax on vehicles, as follows: Ten doll
glars shall be paid on each and every four
Awhecied pleasure carriage or barouche
Elrawn BY two or more horses: five dollars
SSon each and every one horse carriage, bug
My, parouchc. gig or sulky, not used for
ahlrc: ten dollars on every vehicle used for
s3thc breaking or exhibiting of horses and
smules; fifteen dollars on each hack or car
sriagc, drawn by two horses, and run for
Sthe conveyance of passengers for hire;
height dollars on each and every one horse
abuggy, gig or sulky, kept or used for hi:e;
s3ten dollars on each and every four horse
gwagon; eight dollars on each two horse
JwaSon; SIX dollars on each one korsc
swagon, cart or dray; twenty dollars on
acach express wagon; fifteen dollars ON
1each and every omnibus or stage; and ali
3persons commencing to use or run any
ScarriaSe or other vehicle, after the time for
Sthc payment of taxes, shall pay from the
;atiDc they commenced t. use or run such
9carriage or vehicle, to the end of the year
Yin proportion to the rate of taxes per an
ssnum: Pr0cided, That nc person Shall lie
T3aliowed to use any omnibus. wagon Gray.
ss55cart or other vehicle, for the transporta-
&tion OF baggage or passengers from one
Spart OF the city to another, until the owner
81 hereof shall have given bond to the city
s;to be taken by the City Clerk with two or
ssmorc good surcteS, i'll the sum of five hun
Sdrod dollars, conditioned that such ownci
Nwiii pay al damages that may result from
Athc loss or Injury to baggage or passe,.-
SSScrS, while being carried on the omnibus.
SMag"n, dray, cart or o.hcr carriage Of such
Nowncr, or after being entrusted To the Gus
81 ody of the driver thereof, or any of his;
gassistants. And any person offending
Wherein shall be liable to fine of five dol
glars per day for each day such wagon. cart,
Edray or other carriage for carrying ba e
saSage or passengers, may be run before
5such bond Is given: And prOcided, f,U'tjie,',
MThat nothing herein contained shall extend
5ato any of the above enumerated vehicles
sSnot used although kept within the limits
Sol the city: A'id proCided also, That no
sSthing herein contained shall be construed