The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-02-16
An Ordinance to Raise Supplies for
the Year 1867.

C1S 1Soh 4COt.
BE It ordained byMe M0,yo,. aud .ille1.-
assembled, and dyUe authority OF tie same,
That a tax to cover the period from Janu-
arv l, 1867, to January l, 1868, for the suiua
and iii the manner hereinafter mentioned.
shall be raised and paid into the public
treasury of the said city, for the and
service thereof
SEC. 1. 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 cs-
tate within the city of Columbia shall be
assessed by the City Assessor.
SEC. II. .ind be U.t'u1Ller ordained. That
each male person over the age of fifteen
years and under the age Of sixty years
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
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 tho first day of
January, one thousand eight hundred and
SiXty-sevcn.
SEC. " And whereas many persons set
up temporary shops or stores for the sale
Of merchandise, after the time fined 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: BE il further ordained, 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 ovcrplus, 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,
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-residents. One-half per
cent. upon sales at auction of real estate
and stocks of every description: P7-orided,
nererthelesS, 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 by them; and the persons
mentioned in this and in the three preced-
ing sections of this Ordinance, shall be re-
qulrcd 20 make quarterly returns of their
sales, and to pay the taxes assessed there
by to the City Clerk at the end cf each and
every quarter.
SEC. VII. And be 1t further ordained, Jy
tie authority aforesaid, That a 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 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 4 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 b. collected by execution, as in
other cases provided for the collection of
fines and forfciturcs.
SEC. VIII. and be 1t .ftlthe1' ordained, Jy
Tie a,'h"'Hy yoresaid, That Two dollars
shall be paid on each and every horse
mare, stallion, gclding and mule, kept or
used within the city of Columbia, besides
/ inc lax on Nci,icics, as follows: Ten dol
lars shall be paid on each and every four
wheeled pleasure carriage OF barouche,
drawn by two or more horses; five dollars
on each and every one horse carriage, bug
Sy, oarouche. & IS or .ulkv, not used for
hire; ten dollars ON every vehicle used for
the breaking or exhibiting of horses and
! HiultS, HitccI UOliatS on cacii mack or car
riaSc, drawn by two horses, and run for
the conveyance OF passengers for hire:
eight dollars On each and every one horse
buggy, sig or suliiy, 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; twcnty 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 wear,
| IN proportion to the rate Of taxes per ar
, mum: IroGded, That no person shall / Q
allowed to use any omnibus. wagon. drav,
cart or other vehicle, for the transporta-
! tlon of baggage or passengers from one
part Of the city 20 another, until the owner
| thereof shall have given bond 10 the city.
to be taken by The City Clerk, with two or
| more good surctics, III the sum of five hun
| dred dollars, conditioned that such owner
will pay all damages that may result from
the loss "r Injury to baggage or passcii-
! GERS. While icing carried on tine on uit,us.
wagon, GrIy, cart "r o:Itr carriage Of such
! owner. or a:tcr / eng entrusted to the Gus
| tody OF the driver thereof. on 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 fox carrying bag
| gage or passengers, may be run before
such bond is given: And procided, f,utle,.
| That nothing herein contained shall extend
| to any of the above enumerated vehicles
not used, although kept within the limits
| of the city. JuI ty-OrjHpI also That no