The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-15
City Tax Ordinance for 1857

WY 4chA Va 1O1 4OO(.
BE IL ordained by The fdyo, Gnd Alder
men Of the city Of Columbia, IN Co,uacil
assembled, and 6ythe authority OF the some,
That tax to cover the period from Janu-
! airy 1, 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. I. 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 Coiuiib Bio shall bo
assessed by the City Assessor.
SEC. IL. and be 1t further O1ddined, That
each male person over the age of fifteen
years and under the age Of sixty years
sha all pay Il tax of one dollar.
SEC. LII. Fifty cents shall be levied upon
every hundred dollars of sales of goods,
! wares and merchandise, embracing sales
of 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
! siXty-scvcn.
SEC. lV. 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: Bet .fiu1Tlte,' oy-d0il4ed. 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,
alter being notified, the Mayor shall forth
With cypcntIOn no do
taultcrS, and collect the money in the usual
way.
SEC. V. There shall be levied one pcr
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-resid"nts. One-half per
cent. upon sales at auction of real estate
and stocks of every description: Prorided
nevertheless, That no tax shall be levied
upon any sales at auction made by order
ofcourt or process of law.
SEC. vi. That all merchants and others
selling any goods, wares and merchandise
on consignment shall pay tax of one per
cent on ali such goods, wares and mer-
chandiZc sold by them; and the persons
mentioned Ill this and in the three preced-
ing sections of this Ordinance, shall be re-
CURED to make quarterly returns of their
sales, and to pay the taxes assessed there
Dyto the City Clerk ut the end of each and
every quarter.
SEC. VII. And be 1t t11,,thea. ordained. bv
We 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 by 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 premi-
ums received by them. And it shall be the |
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 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 eases provided for the collection of |
lines and forfciturcs.
tie a'ulo'-lty Joresoid, That two dollars |
shall be paid on each and every horse,
mare, stallion, gelding 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 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
rlaSc, drawn by two horses, and run for !
the conveyance of passengers for hire: |
eight dollars on each and every one horse |
buggy, gig or sully, 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
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 !
the payment Of taxes, shall pay from the |
time they commenced to use or rim such |
carrla sc or vehicle, to the end Of the year, |
IN proportion to the rate of taxes per an
mum: Procided, That no person shall be |
allowed to use any omnibus. wagon, draw,
cart or other vehicle, for the Transports
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 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 passen-
gers, %.1lle being carried on the omnibus, !
wagon, oray, cart or other carriage of such
owner, or after being entrusted to the Gus
tody of the driver thereof, or any of his
az, stants. And any person offending
herein shall be liable 20 IL fine of five dol
lars per day for each day snch wagon. cart.
dray or other carriage for carrying bag
gage or passengers, may be run before
such bond is given: A:ld prOUided, f,ulher,
That nothing herein cont aimed shall extend
to any OF the above cnume atcd vehicles
not used, although kept within the limits
of the city: Ind prouided. also, That no
thing herein contained shall be construed
10 extend to wagons carts draws or car