The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-21

property of non-res'd"nts One-half per
cent. upon sales at auction Of real estate
and stocks of every dc scriptiou: P-Orjied
ncreHheless, That no tax shall be levied
upon any sales at auction made by ordrr
OF court or process OF law.
SEC. VI. That all merchants and others
selling any goods, wares and merchandise
on consignment shall pay Z tax Of one per
cent. on all such goods, wares and mcr-
chandizc sold by them; and the persons
mentioned in this and in thesthrcc preccd-
ing sections of this Ordinance, shall be re-
qulrcd 20 make quarterly returns of their
safes, and TO pay the taxes assessed there
by to the City Clerk at the end Of each and
every quarter
SEC. VII. ina BE- It further orddi,,ed. by
the authority Gtoresdd. That a tax of one
per cent. shall be paid on the premiums
received by each and cverv insurance COM
panE, on agent or agency thereof, doing
business III this city ami chartered hv til"
State of South Carolina: the agents of all
companies not chartered by the State shall
pay one and q half per cent on all prcmi-
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 Citv
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
other cases provided for the collection of
fines and forfeitures.
SEC. VIII. and be IL tiurie1' ordained. Ju
ne o"ttordy Gforesaid, That two dollars
shall be paid on each and every horse.
mare, stallion, Scldlng and mule, kept or
used within the city of Columbia besides
the tax on vehicles, as follows: Ten dol
lars shall be pa;d 2n 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, parouche. 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 on each and every one horse
buggy, gig or sulky, 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
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 dray
cart or other vehicle, for the transporta-
ton of baggage or passengers from one
part OF the city to another, until the owner
| thereof shall have given bond to the citv
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
nr inn To hof
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, OF 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 prorided, further,
That nothing herein contained shall extend
to any Of the above enumeya atcd vehicles
not used, although kept within the limits
of the city: -i'l0 prorided. also, That no.
thing herein contained shall be construed
to extend to wagons, carts, drays or car
riages. going to or from market, and
owned by non-residcnts Of said citv
And be ii 1intlaer ord0incd, That ataX Of
two dollars shall be paid on each and every
horse, mare, stallion, gelding and mule,
sold III this city by or on account of any
loiSc llduci Oh HNclN STaDle 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,
under penalty Of two dollars per day for
failure to make such returns and payments
at the end of the quarter.
SEC. IN. -4ndJe II Jifrther ordained, That
no person shall let or hire any wagon, cart
or dray. or other carriage. or run any ON
nibus, stage, hack or other carriage for
the transportation of goods or passengers,
within the limits of said city, without hav-
ing first obtained badge from the City
Clerk, to be placed on some conspicuous
part of the vehicle; aiso badge with {.
number by which he may be identified and
known, 20 be worn on Il 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 be recovered by information before
the Mayor, or any one of the Aldermen of
said city.
SEC. \. Whereas all male persons be-
tween the ages of sixteen and 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 i'll each and every
year: BE it therefore ordained, That each
streets OF the said city of Columbia may
and shall be excused from the perform
ancc of said duty, upon the payment of
five dollars to the City Clerk: and each and
every person SO liable, Who shall fail 10
pay Tie said sum of five dollars within the
time hereinafter specified, shall. when
summoned 10 do so, be required to work
upon the streets OF the said city for full
twelve days, under the direction of the