The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-02
An Ordinance to Raise Supplies for
the Year 1857.

men Of the City Of Cot,anjia, in Council
assembled, and blythe authority of The same,
mat tax to cover the period from Janu-
ary l, 1867, to January 1, 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 use 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; ana the value of all taxable real es-
tate within the city of Columbia shall be
assessed by the City Assessor.
SEC. III. A'td be Uf,uIhe7' ordaiaed, That
each male person over the age of fifteen
years and under the age of sixty wears
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
I OF all articles Of trade for barter or ex-
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
| s1Xty-sevcn.
SEC. ". And whereas many persons SGT
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 tie citv
altogether: Bet fiUther ordained, That all
| SoNAA NNoA'io SHdIl, upon opening SnOp OF
store i'll 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 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-rcsid"nts. One-half pcr
cent. upon sales at auction Of real estate
and stocks of every description: Provided,
nevertheless, 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 merchandise
on consignment shall pay tax of one per
cent. on all such goods, wares and mer-
chandize sold by them; and the persons
mentioned in this and in the three preced-
ing sections of this Ordinance, shall be re-
CURED 10 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 1t further ordained. ba,
the 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 a half per cent. on all premi-
ums received by them. And it shall be the
duty OF every insurance company, or the
quarterly returns, under oath, to the Civ
Clerk, OF the amount of premiums for the
quarter preceding, under penalty .wo
dollars for each and every day that sucl, |
company or agent or agency may neglect |
or refuse to make returns and pay the said
taX-to be collected 10y execution, as in
other cases provided for the collection of
fines and forfeitures.
SEC. VIII. And be al fitrther Orddined 6J |
the authority aforesaid, That two dollars |
shall be paid on each and every horse.
mare, stallion, gclding and mule, kept or
used within the city of Colum bia, 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, oarouche. gig or sulky, not used for !
hire; ten dollars on every vehicle used for |
the breaking or exhibiting of horses and |
rlage, 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 i
wagon; eight dollars on each two horse
wagon; six dollars on each one horse
wagon, cart c. 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: PrOuided, That no person shall be |
allowed to use any omnibus, wagon. dray.
cart or other vehicle, for the transporta- |
tlon 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, 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
herein shall be liable to fine of five dol. |
lars per day for each day such wagon, cart
dray 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 prooided. also, That no
thing herein contained shall be construed
to extend to wagons, carts, drays or car
riages. going to or from market, and
ht Il ke, ~. 4