The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-26
GitD advertisements.
AN ORDINANCE

Il THOUSAND ElGaI HUNDRED AND SIXTY.
SscrioN /, Be ii ord Jlned by the Mayor and AL5sr
ney in Cty Counc, assembled That tax for the sums
and in the manner hereinafter mentioned, shall be-
rails ed and paid into the Treasury of the City, or the
nse and service thereof that is to say Two dollars on
eve nv hundred dollars of the Value Of every house
bu ding lot, wharf or other hnded estate, including
eve ~ building and improvement on lands under |
leaie for term Of five or more years, from rel-
Oious. charitable ol literary society, OR under any
hn Idinq lease payable in three periods, viz: March,
July and November.
eaI "a of Goods wares md merchandise on perse na
acf ount or on account OF Others payable monthly.
rwo dollars on every hundred dollars Of the gross
rex eipts of all street railroads, payable monthly
r'hree dollars on every hundred dollars OF all
gross receipts of all Express companies payable
Heyenty.ye cents on every hundred dollars of all
ga, es at auction, payable monthly.
Three dollars per month Oh every coacn Oh iour
CHS die of the horses or mules), payable monthly
Two dollars per month on every coach or four
,uteel carriage drawn by one horse or mule (eIcu-
giye OF the horse or mulc), payaole montniy.
wheel carriage, chair sulkey etc. exclusive OF the
htrse or muIe) payable monthly.
Three dollars on every hundred dollars OF gross
,rcome and ali gross profits derived from the pur-
s-it ~ any faculty, profession. occupation or en-
nIoyment or from the exercise OF any Omcs. %he,
Il er in the profession OF the lew tne plous oervea
N nm the costs OF suits, counsel lees oT otuof
oF professional incomes, income from tne pracuce VI
dentistry ETC., payable mon: hy.
Fifty cents on every hundred dollars OF the value
~ any bond mortgage judgment, deeree, OF
ober investment or security, OF Whatever cnaaeei,
uhether the said pond ETC., be located, ana
hther +be interests or dividends be paid here or
elsewhere, payable during month OF Marcn .
Two dollars on every dog kept within tue city pay
btle OF, O. before the Goth day OF June next.
Three dollars on every hundred dollars OF gr9ss
.;nto of nil commercial agencies, payable monthly
TT,ree dollars on evfry hundred dollars OF al COM
missions received by factors commission e,
bankers brokers, dealers in foreign ana oonesI'c s
erchonge. yendue masters or other persons Venoing
81 hnv,no ooo Is. wares merchandise, produce, ana
rial and personal property on commission, payable
monthly. do,,ors ~ all oross
premiums received for or W any ~ ,,at ~
ty agencies for individuals or COMPANIES "netner
Incorporated or not, payable montniyi arooo 20
Three dolla every Hundred dollars OF gross re
ceipts of oil Gas Companies and otner manuiaS.urne
cononanies located in this city, pay ablc monthly
One dollar per month on every horse ana mule
rsed or kept within the city, excepting nolses w or
1aues used in any licenscJ carrlnge' CART oray' VI
t,.ner vehicle, payable monthly
Two dollars and fifty cents per month on all remil
ilealers In oil articles whatsoever. whose montniy
Ietl1rus of siles do not yield tux ABOVE tne ssiu
tmount of TWO dollars and fifty CENTS
Two dollars capitation tax on al males over .wen a,
,one Years Of eee payable or befor the 3lst Day
tf March next provided the amount OF nus taA ooes
not exceed two dollars per annum. -, ~ u, ,z,,c,.
1wo dollars and fifty cents per month on oil buck
Two dollars and fifty cents per month on all Bar
One Goi .r on every hundred dollars of the gross
,eceiLts of Hotels and public Eating and boarding
Houses, payable monthly. II, ,o,o;,,,e
ono dollar on every hundred dollars OF oil receiPls
Of livery stable keepers, payable monthly.
Two dollars on every hundred dollars OF tne gross
receipts of cotton presses payable monthly.
heyenty-aye cents on ev0ry hundred dollars OF inc
yross receipts of all printing ohces newspapers ano
publishing houses, payable monthly;
Three dollars on every hundred dollars OF oil goodt
sold in the city by persons not resdents oy Sample
or otherwise =,
horses and mule, brought to the city. payable
monthly. ,u !,
all sales OF stocks, bonds, and other securitcs pay
One dollar on every hundred dollars Of the gross
recelpts OF Magnetic Telegraph Companies, payable
monthly.
gross receipts OF all tavern Keepers ano hquor uei
ers payable monthly.
SEQ q II any person or persons or corporauons
shall neglect refuse to render to the City Assessor
return for taxation. under this ordinance, on o.
before the 3lst day of March next, then It Shall p
the duty OF the City Assessor, with the COMMITTEES
on Assessments to uesess such person OF persons o.
corporahons such amounts as in their Judgment
and according to the best OF their knowied9'
md informa ior, they may deem just and pro
per. which assessments shall bc recorded In
hook and advertised ior the space OF twenty
days, within which time the parties 30 as
sc: sed shall hnve tho privilege OF CORRECTING
the same under OATH before the City Assessor II ht
or trey deem themselves over assessed. And al
persons Offering so to reduce their assessments shal
answer on oatn, all such inquiries In relation U
their taxable income receipts o. property as the Cit
-t-1t- A-,I IaIN
and not CORRECTED aforesaid by the parties inter
ested at the expiration Of the said twenty days. shai
be deemed as correct, Gnd no further appeal there
; from shall be allowed.
And each and every such defau!ter shau pa.
double tax on tho amounts 80 assessed or IN case
! correction, upon the amounts corrcc ed, as more
said anu executions for the same shall bc Issued
/ In other cases, iu case OF default in payment
SEQ. 8. It is made the duty Of the City Assessor t
cal the attention of all persons liable for taxes to tn
several items OF taxation herein specified and to IN
stitute such inquiries Gs will tend to procure ful
return thereof. And II any person shall neglect G
refuse to include in his return any such item OF tax
alton, the City Assessor shall assess him IL respec
thereof and the Treasurer shall collect the same Il.
| q part OF his lax.
except such as are otherwise directed shall be paya
bIe IN three equal parts; part on or before tn
last day of March next another part on or before tn
last day of July next and the third part on or ocor
the last day OF November next And In case of fail
nre to pay any such part within twenty days from
the day fixed for the final payment thereof execu
| tions shall issue Tor such part
SEC. 5. ANY person or persons. or corporations
| falling to pay the taxes in the manner and at tn
| the time hereinbniore prescribed, may be doubl
| taxed at the option Of Council. And it shall be tn
duty OF the City Treasurer to forthwith issue e1ecu
H. ms against the goods, chatcls and other propert
| of said persons corporations, and lodge the SAT-
| executions with the City Sheriff. who shail immed
atey proceed for the collection of the same, In tn
manner provided by ordinances tor the enforcement
| OF executions
SEQ Q. To the end that Council may have a
opportunity of determining whether or not it woul
be expedient for Council to levy tax or taxes upo
| the whole real and lrsona estate of which person
liable to be taxed within the city may be possessed
| or, in other words, to tax every man upon what
Is really WORTH 1t shall be the duty of the City Asses
sor, with the COMMITTEE on Assessments, 10 prepar
and lay before Council, Gu Or before tho first day
July ne1t return Of the worth value of the re:
| and personal property OF which any inhabiant Q
other person liable to taxntio1 may be possessed,
Of the first day OF January 1863 making his assess
ment III each case, upon inquiry. aud from the bes
| information he may be able to obtain.
SEC 7. That oil ordinances and parts Of ordinance
| repugnant hereto be and tho same are hereby n
| pealed.
Ratified in City Council this twenty-eighth day
IT, 81 January, in the year OF our Lord one thousan
eight hundred and xty-e ght.
p. c. GAILLARD, Mayor
| W.H. SMITH, Clerk of Council February4