The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-14
An Ordinance to Raise Supplies for
the Year 1857

BE Il ordaj"ed by tie Mayor and flt1e,-
men OF the city Of C0lumbi0, IN connect
assembled, and yMc 0uHto'Tty of tie same,
That tax to cover the period from Janu-
AIRY ! 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 and
service thereof.
SEC. 1. 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 taxable real cs-
tate within the city of Columbia shall be
assessed by the City Assessor.
SEC. II. And be ii UJtut1te1' orddined, 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 and merchandise, embracing sales
os all 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
SiNty-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 it tiutl,el. 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 tho ovcrplus, if
any, be returned to him; and such tran
sIcnt 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 be levied one per
cent. upon sales at 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: Provided,
nere'fheleSs. 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 merch andize
on consignment shall pay a tax of one per
cent. on all such goods, wares and mer-
mentioned in this and in the three preced-
ing sections of this Ordinance, shall be re-
qulred 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.
tie authority 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
business in this city and chartered bv the
State of South Carolina; the agents Of ali
companies not chartered by the State shall
pay enc and half per cent. on all prcri-
~ Il 81, t>a@ !
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 1t .f,uthe7- ordained, Lu
tie authority aforesaid, That two dollars
shall be paid on each and every horse,
mare, stallion, gelding and mule, kept or
used '1 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
Sy, barouche. 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
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 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 ,.orsc
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: PTOrided, That no person shall be
allowed to use any omnibus, wagon, dray,
cart or other vehicle, for the Transported
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, III the sum of five ham
drcd 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 thc omnibus
wagon, drav, cart or other carriage Ct such
owner, or after being entrusted to thc GUS
tody Of the driver thereof, or any Of his
assistants. And any person offending
herein shall be liable to IL fine Of live dol
lars per day for each day such W. -on. cart,
dray or other carriage for carr .;ing bag
gage OF passengers, may be run before
such bond is given: And prouded. tt,fler.
That nothing herein contained shall extend
to any of the above enumerated vehicles
not used, although kept within the limits
OF the city: Ajtd pr0Ctded. also, That no