The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-20
Gitp advertisements.
AN ORDINANCE


and In tho manner hereinafter mentioned, shall be
raised and paid into the Treasury of the CITY, or the
use and service thereof that s to say: Two dollars on
every hundred dollars OF the value OF every mouse,
building lot wharf or other landed estate including
every building and Improvement on lands under o
lense for term OF Ave or more years, from reil-
cious chariln bic, literary society. or under any
building lcaso, payable In three perods VIZ: MATCH,
July and November.
Sevenly-hr. cents on every hundred dollars OF all
sales of goods, wares, and merchandise on perst nal
account or OIL account OF others, payable monthly.
Two dollars on every hundred dollars OF the gross
receipts of ull street railroads, payable monthly.
Three dollars every hundred dollars OF aii
gross receip.s OF all Express companies payable
monthly.
seventy-ivo cents on every hundred dollars OF all
, sales at auctio On, payable monthly.
Three dollars per month On every coach OF four
wheel carriage drawn by two horses or mules lex
elusive Of thr horses or mules), payable monthly
Two dollars per month OIL every coacn OF iour
wheel carriage drawn by one horse or mule (e1cll
siye of the horse or mule), payable monthly.
One dollar and fifty cents per month on every Two
wheel carrae, chair sulkcy, etc, exclusive OF the
horse or mule). payable monthly.
Three dollars on every hundred dollars OF gross
income and all gross profits derived from the pur-
suit of any faculty, profession. occupation or em
ployment, oI from tho exercise OF ony once Wne,
ther In the profession of the low, the pro.s derived
from the OF SUITS counsel fees or other sources
of profeshcra incomes, income from the practice OF
dentistry, etc., payable monthly.
Fifty cent? on every hundred dollars OF dtne. value
of any bond mortgage. judgment, decree, or
other investment or security OF whatever character
whether tie said boud, etc., be located, and
whether the interests or dividends be paid here or
elsewhere, payable during month OF March
Two dollars on every dog kept within the CITY, pay
bale OF, OF bllorc the Goth dny OF juno next
Three dollars On every hundred dollars of gross
receipts of oil commercial agencies payable monthly
Three dollars on every hundred dollars OF oil COM
missions rec aived by factors commission merchants
bankers brokers', dealers in foreign and domestlc
exchange vrndue masters, or other persons Venung
or buying gcoJs wares, merchandise, produce, ana
real and personal property on commission, payable
monthly.
IT, rec dollars on every hundred dollars of all gross
premiums ceived for or by any Insurance company
located IN this city, whether incorporated or not or
by agencies for individuals or companies, whether
incorporated or not, payable mopthly.
Three dollars every Hundred dollars OF groas re-
ceipts of oil ias Companies and other manufacturing
companies located in this city, payable monthly.
l. One dOlla. per month on every horse and mule
used or kelt within the city, excepting horses or
mules used in any licensed carriage, carr, oray or
other vehicln, payable monthly
Two dollal and fifty cents per month on all retail
dealers In Ill articles whatsoever. whose monthly
returns of IIles do not yield tax above the said
amount of two dollars and fifty cents.
Two dollars capitation tax on all males over twen-
ou4 years Of sge, payable on or betor the 3lst day
of March It; provided tho amount OF his tax does
not exceed tgo dollars per annum.
Two dollars and fifty cents per month on all Huck-
sters.
Two dollars and fifty cents per month en- all Bar
Der shops
One doll IT on every hundred dollars of the gross
receipts Of 1olel- and public Eating and Boarding
Houses payable monthly.
One dollar every hundred dollars of all receipts
of livery stable keepers, payable monthly.
Two dolla, on every hundred dollars of the gross
receipts OF cotton presses. payable monthly.
Seventy-1Ye cents on every hundred dollars OF the
GROSS receipts OF all printing Offices. newspapers and
| liohf evohl ,roND
Three dollars on every hundred dollars of all goods
sold in the city by persons not residents by sample
or otherwise.
One dollar OH every hundrcd dollars of sales OF all
horses and mule brought to the city, payable
monthly.
twenty-five cents on every hundred dollars OF
oil sales OF ltocks, bonds, and otner securities, pay
able month";.
One dollar on every hundred dollars of the gross
receipts OF Magnetic Telegraph Companies, paycble
monthly.
Soventy.i7e cents on every hundred dollars of the
gross recep;. OF all tavern keepers and liquor deal
ers, payable monthly.
SEC. q If any person or persons or corporations
shn neglect refuse to render to the City Assessor
a return for taxation. under this ordinance on or
before the alst day of March next then it shall be
the duty OF the City Assessor, with the Committee
on Assessments, to assess such porson persons
corporations such amounts as, i'll their judgment,
and according TO the best OF their knowledge
and inform aIior, they MAJ deem just and pro-
book and advertised Tor the space of twenty
days, within which time the parties SO as
ses sed shall have tho privilege of correcting
the same, under oath, before the City Assessor II he
or tuey delm themselves over assessed. And all
persons Offering to reduce their assessments shall
answer, Oh oatn, all such inquiries in relation to
their taxabl, income receipts o. property the City
Assessor shall make. And all asse. sments so made
and not corrected aforesaid by the parties inter-
ested, at thH expiration Of tie said twenty days. shall
be deemed as correct and 10 further appeal there
from shall lie allowed.
And eacll and every such dcfaulter shall pay
double tux IN the amounts 50 assessed or In
correction, upon the amounts correc ed, ns aiore-
said, anu e1ecuons for the shall be issued as
in other cases. III case OF default in payment.
SEC. s. 1t is made tho duty of the City Assessor to
coil tho attention OF all persons liable for taxes to the
several ltons OF taxation herein specified, and to in
sttutc such inquiries as will tend 10 procure full
return thereof. And ii any person shall neglect CT
refuse to include in his return any such item OF tax
alton, the City Assessor shall hlm in respect
thereof, anil the Treasurer shall collect the
part OF his tax.
SEC. a. The taxes assessed under this ordinance,
except sucl as are otherwise directed, shall be paya-
bic IN threo equal parts; one part Oh or before the
last day Of harch next another part on before the
last day of July next AMI the thrd part before
the last day OF November next. And IN case OF fail
ure to pay any such part. within twenty days from
the day fixed for the final payment thereof, exccu-
tions shall ssslic ior such part.
SEC. g. Any person or persons, or corporations,
failing to Jay the taxes in The manner AMI at the
the time Ecrenb"iore prescriberi, may be double
taxed ut thr option nf Council. And it snail be the
duty OF City Treasurer to tor hwith issue
ii ms against the gooIs chates, and other property
of said per- ons corporations, and lodge the said
executions with the City Sheriff, who shall immedi-
ately proceed for the collection of the same in the
manner provided by ordinances tor the enforcement
OF executors.
SEC G. To the end that Council may have an
opportunity OF determining whether or not It would
be exlcdeI,t Tor Council to levy tax or taxes upon
the whole eal and personal estate of which pers rs
liable to be taxed within the city may be possess d.
or in other words, to tax every man upon what nc
s really woch it shall bc the duty of tJie City AS -
sor with the Committee on Assessments 10 prcl re
and lay before Council, before tho Grs day OF
July next return of the worth or Value OF the real
and personal property of which any inhubiant or
other person liable to taxation may be possessed as
OF the first lay OF January, 1865 making his
ment i'll eucL case, upon inquiry, and from the best
information he may be able to obtain.
SEC. 7. That all ordinances and parts of ordinances
repugnant hereto be and the same are hereby re.
pealed.
Ratified in City Council this twenty-eghth day CT
H. ST. January, III the YER OF Lord one thousand
eight hundred and xty-eIght.
?. c. GAILLARD, Mayor
w. ID. SMITH, C'cfk OF Council. February4