The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-26
An Ordinance to Raise Supplies for
the Year 1867.

BE 1t ordained by the Ndyor and Alder
men Of the City Of Columbia, IN Council
assembled, and 6yi.e AUTHORIZED of the same
That a tax to cover the period from Janu
ary l, 1867, to January l, 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.e and
service thereof.
SEC. /. 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 tayable re,l ns
tate within the city of Columbia shall be
assessed by the CITY Assessor
SEC. IL. and be it .tt7fte,' . dained. That
each male person over the age Of fifteen
years and lndcr the age of sixty wears
shall paw tax of one dollar
SEC. III. Fifty cents shall be levied 11ron
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 by resident
merchants. traders and dealers within the
city OF Columbia. from the first day of
January, one thou<aMt, ,.i.ht hundred and
sixty-scvcn
SEC. ~ And whereas many persons set
ND Temporary sloDs or stores for ihc sale
of merchandise, after the time fixed for
assessing taxes, ani close the same before
the return of the tax thereon. so as to
avoid the payment Of taxes to the CITY
altogether: BE IL tityfhe, o,,idi,.cd. THAT all
such dealers shall. upon opening shop or
store in the citv Of CnI;,r11i,ia nav to Tho
CITY Clerk the sum of twenty,fye dollars
which shall be allowed him in the next
settlement for taxes and the oycrplus 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 nav
after being notified. the Mayor shall forth,
with issue an execution against the de-
faulters, and collect the money in the usual
way
SEC Y. There shall be levied ono per
cent. upon sales at auction of all goods.
the property of persons who aro residents
of the city of Columbia. One and half
per cent. upon sales al auction of ali Goods
proDerty of non-resi,lonts Ono-ba1f nor
cent. upon sales at auction of real estate
and stocks of every dnScr;nt;on. Is,or;Iad
nere1fL ,,1oss That no tax sbaIl 10 1',;a3 49,,
upon any sales at auction made Nv ordcr
OF court or process of law.
SEC. VI. That all merchants and ot,ars
selling any goods. wares and merrhand;le
on cousic ln1ent shall navat ta1 of one ,,or
cent. on all such Goods wares and ~
chandize sold by them. and tho narsors
mentioned in this and in the three nreaed-
ing sections of this Ordinance shall he ro-
ouired to make onarterlv retnrns Of tha;,
sales. and to nav Tho tavcs assnssod tbnra-
bv to the CITY Clerk at the end of each and
every ouarter ''0
v IN I.,t
tie dutho,-ifu 0toresaid. That ia, Of on9
per cent. shall Lo paid on the Drcminms
received by each and every insurance COM
pany. or agent or apency thereof do;nr
business in this CITY and cb.rtnrod nv tIo
State of South Carolina. the AGENTS Of ali
companies not chartered bv the state shall
pay one and n haif per cent on oil ,rnmi-
ums received bv them. And it shall be tho
duty of every insurance comnonv or ti,n
officers or the accents thcrnrf io moitn
quarterly returns. under oath To thc Citv
Clerk. OF the amount of Dremiums fo, thn
quarter preceding. undcr n penalt,- of two
dollars for each and every day that s1,ch
company or agent or agency nav NEGLECT
or refuse to make returns and nav the said
taX-to be collected by execution. as in
other cases provided for the collection OF
fines and forfeitures.
SEC. VIII. ind he 1t fu,4Ler ordained b,,
! tie authority Gtores0jd, That two dollars
! shall be paid on each and every horse.
mare, stallion, sclding and mule, kept or
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 barouchc,
drawn by two OF more horses; five dollars
on each and every one horse carriage, bug
gy, parouche. gig or sulky, 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
rage, drawn by two horses, and run for
the conveyance OF passengers for hire;
eight dollars on each and every one horse
buggy, gig or sulkv, 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
ln11