The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-03-06
An Ordinance to Raise Supplies for
the Year 1867.

ClAC &CdA AOOG.
Be ii ordained by Tie Mayor and ille,.-
men Of tic City Of Colune6t0, IN Council
assembled, and 6yUte authority OF the same,
That q tax to cover the period from Janu-
airy l, 1867, to January l, 1868, for the sums
and i'll 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 |. 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 thc city of Columbia shall be
assessed by the City Assessor.
SEC. H. and he 0JurUttr ordantd, That
each male person over the age Of fifteen
years aud under the age Of siNt% vcarS
shall pay a tan of one dollar.
SEC. III. Fifty cents shall he levied upon
every hundred dollars Of sales of goods,
wares and merchandise, embracing sales
OF al articles OF trade for barter or c,>-
change, which shall be made by resident
merchants, traders and dealers with;n the
city of Columbia, from the first day OF
January. one til .'ls,lnd ii hit hundred and
SlXtN- -ScEtn.
SO. " Aud where's 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, 80 as to
av"ld tuc payment Of taxes to the city
, a!tpSciiitf: D"N .IHIU'cf ofiNt'rE, nat AK
such dealers shall, upon opening shop or
store in the city of Columbia, pay to ;he
! City Clerk the sum of TWENTY-FIVE dollars
which shall be allowed hin in the next
settlement for taxes, and the ovcrplus, il
any, be returned to him; and such tran
sleht dealer sinai! 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-
laVitcfS, ana collcct inc money III the usual
way
SEC. '. 1hcre shaH DC levied one per
cent. upon sales at auction OF all goods,
me property or persons who are residents
OF inc Guy oi Soiumbl2. one ana nan
per cent. upon sales Mt auction OF all goods
property OF non-rcsid"nts. Onc-half per
cent upon sales ut auction OF real estate
and stocks OF every description: Pl'ortded.
"eterGtete$S, That no tax shall he levied
upon amy sales at auction made by order
OF court or process OF law
SEC. /. That all merchants and others
selling any goods. wares and merchandise
on consignment shall pay Il tax of one per
cent. on all such goods, wares and mcr-
chandlZc sold by them; and the persons
mentioned III thus and In the three prcccd-
ing sections OF this Ordinance, shall be re-
qulrcd 20 make quarterly returns of their
safes, ana 70 pay the taxes assessed there
by to the City Clerk at the end OF each and
every quarter.
SIC. VII. And be f5'rtter O!d0iited. by
tie authority GtoreSdid, That tax of one
per cent. shall be paid on the premiums
received 10y 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 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 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
o1per cases Provlded Tor the collection OF
1lnes and I0rfcltures.
SEC. III and be II fWihcf ordained, by
me 6"hofdy GJoresdld, That two dollars
sHaH NC Iald on each ana every horse,
mare s.a!non, GcldlnS and mule, Kept or
usco "lthlh 'he CITY Oh Columbia, besides
' ,i.c 'aA on NcHlcics, as ioilows: len dol
"a "a Siiai' Uc Palo on each ana every four
whcclcu pe"sure carnage or parouche,
"ta"h pH two or more horses; hve dollars
vi c''Sil 81 "ilu every one morse carnage, pug
~, oarouGhT. zig OF sulkE, not used tor
lllc, l zen uol!ars on cvcfy vchlcle used tor
.iic =! e"NtnS " GAiilpllilS OF horses and
NUS nl.reii uol.ars on cach mack or car
,ii"Se' - ~ ut aMn ps Wv awo horses ana run Tor
M. oiie e3anc! ahee oi passengers Tor hTe;
IiS. III uoIiIis on Gacli ana every one morse
puSS!; SIS vi sunny, hcpt OF uScd Tor nlre;