The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1868-01-16
am ORDINANCE

I ~ ItutSe CupptteS JOT' M0 4 cur 1000.
Be. it ordained by the Mayor and
assls,asaen Of the city Of Columbia, in
Council assembled, and by the authority
Of tie same, That tax to cover the
period from January l, 1868. to
January l, 1850, for the sums and in
the manner hereinafter mentioned,
shall be raised and paid into the pub
lie treasury Of the said city, for the
use and service thereof. p.
SRo., 1. That is to say, 81 on every
500 of the assessed value of real
estate, lying within the limits of said
CITY; and the value of all taxable
real estate within the city Of Colum-
bia, shall be assessed by the City AS
SCISSOR. i'
SEC. 2. That each male citizen of
Is years of age, and under 60 years,
shall Peg Peg 6 ttax of 81.
SEC. 3. so cents shall be paid upon
every 800 Of sales of goods, wares
and merchandise, embracing sales of
all articles of trade, for barter or ex-
change, which shall be made by mer-
chants, traders and dealers, within
the city of Columbia, from the first
day of January. 1868, to the first day
of January, 1869.
SEC. 4. There shall be paid quar-
terly, per cent. upon sales at auc-
ton, on all goods and chattels, and
* per cent. on sales at auction of all
real estate and stocks of every de-
scription. Prorided, That no tax
shall be levied on any sales at auc-
tion made by order of court or pro-
cess of law.
SEC. 5. There shall be paid quar-
terly, by oil merchants or others,
per cent. on all goods, wares and
merchandise sold on consignment;
IL per cent. OH the premiums of
each and every insurance company,
or agent thereof. The refusal or ne
glect to make regular quarterly re-
turns, or pay the tax thereon to the
City Clerk, shall subject the parties
to fine of 50 per day for such &c
fusal or neglect.
SEC. 6. There shall be paid So on
each and every horse, mare, stallion,
gelding and mule, kept or used within
city OF Columbia, or sold by traders
or their agents; besides the follow
ing tax on vehicles, viz: On each
fonr-whceled pleasure carriage or
barouche, drawn by two or more
horses, So; upon each carriage,
buggy, barouche, gig or sulky, mot
used for hire, drawn by one horse
or mule, Sc; for each vehicle used
for the breaking or exhibiting of
horses or mules, $40; for each car
riago or hack drawn ~ two horses,
and run for hire, SIS; upon each
one-horse buggy, gig or sulky kept
for hire, SIS; upon each four-horse
wagon, $40; upon each two-horse
wagon, $l5; upon each one-horsc
wagon, cart or dray, SO; upon each
express wagon, S30; upon each and
every omnibus or stage, $25. Pro-
rulel, That nothing herein contained
shall be construed to extend to wa
gons, carts or other vehicles going to
or from market, and owned by non
residents of said city. Each livery
stable keeper, or agent for the sale Of
horses or mules, shall he subject to
the same penalty, for not making
proper quarterly returns on oath, as
designated in section 8 of this Or
dinGnce.
Sec. 7. Anu JmIher ordained,
That no person III let or hire any
wagon, cart or ray, or other car
riage, or run any omnibus, stage,
hack or other carriage, for the trans
portation of goods or passengers,
within the limits of said city, without
having first obtained badge from
the City Clerk. to be placed on some
conspicuous part of the vehicle, un-
der penalty of So for each and
every day that such vehicle shall be
so run, to be recovered by informa-
ton before the Mayor, or any one of
the Aldermen of said city.
SEC. s. That each and every per-
son, between the ages of 18 and so
years, liable to work twelve days in
each year on the streets of said city,
may and shall be excused from the
performance of this duty, by the
payment of SIS to the City CLERK; on
failure to- pay the sum of SIS, al the
time OF payment of their general tax,
shall. when summoned to do so, be
required to work upon the streets of
the said city for full twelve days,
under the direction of the overseer,
or acting overseer of the streets.
Any person refusing or neglecting to