The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-05
An Ordinance to Raise Supplies for
the Year 1867.

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 c 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 the value of all taxable real es-
tate within the city of Columbia shall be
assessed by the City Assessor
SEC. ii. And be Htiuthe7' orddi"ed, 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 mcrcha .loiize, embracing sales
of all articles ,t trade for barter OF cS-
change, whicn 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-sevcn.
SEC. IN. 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 rcturIi of the tax thereon, so as to
avoid the payment of taxes to the city
alto%ct!cr' z" Z ft1?!he: 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 the overpluS, 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 pay,
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 a half
| per cent. upon sales at auction of all goods
property of non-rcsid "nts. Onc-half per
! cent. upon sales at auction of real estate
and stocks of every description: Pror;ded,
. neoe'ttcIe&S, That no tax shall bo 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 mcr-
chandizc sold by them; and the persons
mentioned in this and in the three proceed
ing sections of this Ordinance. shall be re-
qulred 20 make quarterly returns of their
sales, and to pay ;hc taxes assessed there
by to the City Clerk at the end Of each and
every quarter.
SEC. VII. And be ii tjofl,e,- o,dnjued, by
the authority Gtoresdid, That a 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 all
companies not chartered by the State shall :
pay one and Il half per cent. on all prrmi- /
ums received by them. And it shah be the |
duty OF every Insurance company or the.
officers or the agents thereof to make |
quarterly returns under oath, to The Cit,- |
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 md pay the said |
taX-to be collected by execution. as in |
other cases provided for the collection of !
fines and torfciturcs
SEC. VIII. -i,4dbe ii f,,fhe, oYduiacd. Jq
ne uuItofuy GJores0id, That two dollars
shall be paid on each and every horse
mare, stallion, gcldinG and mule, kept or
the tax on vehicles, as follows: Ten dol !
lars shall lie paid on each and every four
wheeled pleasure carriage or bar0uchc /
drawn b! two or more horses: five dollars |
on each and every one horse carriage, bug /
~, parouche. SlS or sulky, not used for
hire; ten dollars on every vehicle Us cd for
the brcaklnS 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 uscG for hire:
'N-' >''''''''
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: au(; all !
persons commencing to use or run anv
carnage or other vehicle after tie time fO,.
the payment of taxes, shall pay from the
tlrlc they commenced to use or run such
carnage or vehicle, to the end Of the wear. .
In proportion to the rate of taxes PEI. az
mum: Pr0ctded, That no person shall be |
allowed to use any omnibus. wagon, draw. |
cart or other vehicle, for the trausporta-
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 suretles, in the sum of five hun
dred dollars, conditioned that such owner
VIII pay all damages that may result fror,
the loss or 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
hereln shall be liable to fine of five dol
lars per day for each day such wagon cart,
Gray or other carriage for carrying bag
gage or passengers, may be run before
such bond is given: And provided, 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 procided. also, That no.
thing herein contained shall be construed
10 extend TO wagons, carts, drays or car
rlages, going to or from market. and
owned by non-residents of said city.
ana DC II fu'tIter ordained, That ajax of
two dollars shall be paid on each and every