The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-08
An Ordinance to Raise Supplies for
the Year 1867.

DC u OIuuWeu Oy me -NdyO7 ana -1tde1'-
men Of tie city Of Coltntbia, Il. Council
assembled. ond 6yute authority of t.e same,
That tax to cover the period from Janu-
airy i, 1867, to January /, 1865, for the sums
and in the manner hereinafter mcntiored.
shall be raised and paid into the prblic
treasury of the said city, for the U-e ;rG
service thereof.
SEC. L: That is 70 say, one dollar On every
hundred dollars Of the assessed value Of
real estate lying within the limits IF said
city; and the value Of ali taxable real cs-
tate within the city Of ColumbiH shall be
assessed by the City Assessor
SEC. IL; A'td he %JufT',r'' o7'doimed That
1 each male person o;oi The age Of fifteen
Years and Tndcr TAG age of sixty rcars
shall pay q tax OF one dollar.
SEC. III. Fifty cents shall be levied upon
every hundred dollars Of sales IF goods
wares and ?nerchandiEe, embracing sales
o. ali articles OF trade Tor barter or cx-
change, which shall be made by resident
merchants traders and dealers, within The
ci5E OF Columbia, from die first day OF
January. one thousand eight hundred and
s!Xty-seren.
Sc. " 4 d whereas many persons set
up temporary shops or stores for the sale
assessing taxes. ana close the same before
the return OF the taX thereon, so as to
AVOID the payment uf taxes to the city
altogether: Is. 4 Jit'tie, r5ridinci, That ell
SNcn Gealt"S snail. upon opening shop or
store II ;he city OF Columbia pay to the
! City Clerk the sum of twenty-five dollars,
which shall be allowed him in the next
settlement ior taxes, ana the ovcrplllS, if
any, returned TO him: and such tram
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 collec; the money il the usual
way.
SEC. v There shall be levied oue per
cent. upon sales ut auction OF all goods.
the property OF persons who are residents
OF The city Of Columbia. One and half
per cent upon sales At auction Of all goods
property Of non-residents. One-half per
cent. upon sales at auction Of real estate
and stocks of every description: I'l0rided
"cteIU,c{e$S, That no tax small 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 such goods, wares and mer-
chandiZc sold by them: and the persons
mentioned in this and in the three preccd-
in" 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. Ind be Il J,of'te, ordained. Ju |
tie authority 0Joresdjd, 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
business II 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 prcmi-
ums received by them. And it shall be the
duty OF every insurance company, or the
,,tf tlNA ~
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 70 make returns and pay the said |
taN-to be collected by execution, as in
other cases provided for the collection of
fines and forteiturcS.
SEC. VII. -andJe X 1ju,der ordained, Jy
tie 0U,ot'ty uJores0id, That two dollars |
shall be paid on each and every horse, |
mare, stallion, gcldins and mule, kept or
used Within the city OF Columbia, besides
the tax on vehicles, as follows: Ten dol |
lars shall lie paid on each and every four !
wheeled pleasure carriage or barouche, |
drawn by Two or more horses: five dollars |
on each and ever. one horse carriage, bug
*, oaroUci.c. Si@ or sulkv, rot used for
hire: tc.l dollars on every vehicle used for
the breaking or exhibiting of horses and
l.
riase, drawn by two horses, and run TO,
the conveyance of passengers for hire: |
eight dollars or each and every one horse
buggy. gig CT sUlkv, kcl)t or used fov hire:
ten dollars on each and every four horse
wagon; eight dollars on each two horse
wagon: six dollars or each one horse
wagon, cart or dray; twenty dollars on
each express wagon; fifteen dollars on
each and every omnibus or stage: and al!
persons commencing to use OF run any
carriage or other vehicle. attcrtLc time .or
the payment OF taxes, shal: pay from the
time they commenced TO use or run such
carriage or vehicle, to the end Of the wear.
in proportion to the rate OF taxes per an
mum: Pfocided, That no person shall be
allowed to use any omnibus, wagon, drav.
cart or other vehicle for the transporta-
part or 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 or injury to baggage or passcn-
gers, while being carried on the omnibus
wagon, dray, cart or other carriage of such
owner or after being entrusted to the Gus
todv Of the driver thereof, or any of his
assistants. And any person offending
herein shall be liable to q fine of five dol
lars per day eo- each day such wagon. cart,
dray or other carriage tor carrying bag
gags or passengers, may be run before
such bond is given: 4nd proUided. ,Tiuite1,
That nothing herein contained shall extend
to any Of the above enumerated vehicles
not used, although kept within the limits
of the city: -AuG lrocided. also, That no.
to extend to wagons, carts, drays or car
Of