The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-20


and stocks of every description: Trocided,
neUeltheless, 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 a tax of one per
cent. on all such goods, wares and mer-
chandize sold Ly them; and the persons
mentioned in this and in the three preccd-
ing sections of this Ordinance, shall be re-
quired 30 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. and de ii furdle' Ordained, by
the authority Gtoresdid, That tax of one
pei mt. shall be paid on the premiums
received by each md iery insurance COM
pany, or agent or agency thereof, doing
business III this city and chartered by the
State of South Carolina; the agents of all
companies not chartered by the State shall
| pay one and 4 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 q 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
/
fines and forfeiturcs.
SEC. VIII. ind be il .fin1hcr- orddined, by
he authority Gforesdid, That two dollars
shall be paid on each and every horse
mare, stallion gcldinS and mule, kept or
used within the city of Columbia, besides
| 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
gy, 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 OH each and every one horse
buggy, gig or sulkv, kept or used for hire;
ten dollars on each and every four horse
| wagon; six dollars on each one korse
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: Provided, That no person shall be
allowed to use any omnibus, wagon, drav.
cart or other vehicle, for the trans porta-
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, dray, 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 a 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 prOCided, ftt7tIler,
That nothing herein contained shall extend
to any of the above enumerated vehicles
not used, although kept within the limits
thing herein contained shall be construed
to extend to wagons, carts, drays or car
riages, going to or from market, and
owned by non-residents Of said city.
and be IL furthe1' ordained, That ajax of
two dollars shall be paid on each lid every
sold in this city by or on account of any
morse trader or livery stable keeper; and
The keeper of every livery stable shall
make quarterly returns, on oath, of such
sales at his stable, and pay the tax thereon,
undeS penalty Of two dollars per day for
, at the end Of the quarter.
SEC. N. -indbe ii .tuYther o,tldnted, That
no person shaN let or hire any wagon, cart
or dfav, or other carriage, or run any ON
pibus, stage, hack or other carriage, for
the transportation Of goods or passengers,
within the limits of said city, without hay
ing first obtained badge from the City
Clerk, to be placed on some conspicuous
| part of the vehicle; also, badge with Il
number bv which he may be identified and
known, to be worn on conspicuous part
of his person by the driver Of such omni-
bus, wagon, cart dray or other carriage,
under & penalty of five dollars for each and
every day that such vehicle shall be so
run, to Ie recovered by information before
the Mayor, or any one OF the Aldermen of
said city.
SEC. X. Whereas all male persons be-
tween the ages of sixteen ard fifty wears,
residing within the limits of the city OF
Columbia, are required by the laws of this
State to work upon the streets Of the said
city for full twelve days in each and every
| year Be i Meret0re ord0iued, That each
and every person liable to work on the
strccts OF the said city of Columbia may
anc4 Of said duty, upon the pay mrnt cf
five dollars to ihe City Clerk; and each and
every person so liable, who shall fail to
pay the said sum of five dollars within the
time hereinafter specified, shall, when
sumnlSncd to do so, be required to work
| upon the streets of the said city for full
twelve days, under the direction Of the
acting overseer of streets; and if any such
person or persons shail neglect or refuse
to work upon the "i6 streets at the time
when summoned, such person or persons
shall be fined two dollars for each and
every day that he or they shall neglect or
refuse so to work, to be recovered by in