The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-12
Gitp Abusrtiss
AN ORDINANCE

Gitp advertisements.
AN ORDINANCE
ITO RAISES UPPLIEs FOR THE YEAR ONE
THOUSAND EIGHT HUNDRED AND SIXTY.
EIGHT, AND FOR OTHER PURPOSES.
SECTION l. Be it ordained by the Mayor and Alder
men in Cy Council assembled, That tax for the sums
and in the manner hereinafter mentioned, snail De
raised aud paid into the Treasury Of the City, Tor the
use and service thereof that is to say: Two dollars on
every hundred dollars of the value Of every house,
building lot, wharf, or Other landed estate including
every building and improvement on lands under
lease for term of five or more years, from q reli-
gious charitable or literary society, or under any
building lease payable In three periods, VIZ: March,
July and November.
Seventy-fve cents on every hundred dollars OF all
sales of goods wares and merchandise on perst nal
account or on account OF others, payable monthly.
Two dollars on every hundred dollars OF the gross
receipts of all street railroads, payable monthly
Three dollars on every hundred dollars OF al
gross receipts OF oil Express companies, payable
monthly. :,
Seventy-fye cents on every hundred dollars of all
sales at auction payable monthly.
Three dollars per month On every coach or four
wheel carriage drawn by two horses or mules lex
elusive Of the horses or mules), payable monthly.
Two dollars per month on every coach OF four
wheel carriage drawn by one horse or mule (eXclu'
sive OF the horse or mulel, payable monthly.
One dollar and fifty cents per month on every Two
wheel carriage, chair sulkey, etc., (e1clusve OF the
horse or mule payable monthly.
Three dollars on every hundred dollars OF gross
me. and all gross profits derived from the pur-
8. Of any faculty, profession, occupation or en-
plo, snt, or from the exercise OF sny office. whe;
thei 'hs profession of the law the profits derived
from costs OF SUITS counsel fees, or other sources
of prui. icna incomes, income nom the practice OF
dentistr, &C.. payable monthly
Fifty ce on every hundred dollars OF the value
nf any n InOrtDaQe. iudQment, decree, or
other nvesh mt security, of whatever character
whether the said bond, ETC., be located, and
whether the interests dividends be paid here or
elsewhere, payable during month OF March.
Two dollars on every dog kept within the city, pay
bale OIL o. before the Goth day of June next.
Three dollars on every hundred dollars OF gross
receipts of all commercial agencies payable monthly
Three dollars on every hundred dollars OF oil COM
missions received by factors, commission merchants,
bankers, brokers, dealers in foreign and domestic
exchange vendue masters, or otner persons Yenoing
OF buying goods, wares, merchandlze, proouce ana
real and personal property on commission, payable
monthly.
Tnree dollars on every hundred dollars Of all Rross
premiums received for or by any Insurance. Company
located IN this CITY, whether incorporated or not or
by agencies for individuals or companies, Wnetner
incorporated or not, payable monthly.
Three dollars on every Hundred dollars Of gross re-
ceipts of oil Gas Companies and other manufacturing
companies located in this city, payable monthly
One dollar per month on every horse and mule
used or kept within the city, excepting horses or
mules used in any licensed carriage, cart dray, or
other vehicle, payable monthly
Two dollars and fifty cents per month on s retail
dealers in all articles whatsoever. whose monthly
returns of sIles do not yield tax above the said
amount of two dollars and fifty cents.
Two dollars capitauon tax on all males over TWEEN
tyone years Of oge payable or beor the 31st day
Of March next; provided the amount Of his tax does
not exceed two dollars per annum.
Two dollars and fifty cents per month on oil Huck-
sters.
Two dollars and fifty cents per month Oh all Bar
Der Shops
One doll, on every hundred dollars of the gross
receiLis of Hotels and public Eating and Boarding
Houses payable monthly.
One dollar every hundred dollars OF oil receipts
Of livery stable keepers, payable monthly.
Two dollars on every hundred dollars OF the gross
receipts of cotton presses. payable monthly
Seventy-fve cents on evsry hundred dollars OF the
gross receipts of all printing offices, newspapers and
publishing houses. payable monthly.
Three dollars on every hundred dollars OF s goods
sold IN the city by persons not residents by sample
or otherwise. :,
horses and mulej brought to the city. payable
monthly.
twenty-five cents on every hundred dollars Of
all sales OF Stocks bonds and other securities, pay
able monthly.
One dollar on every hundred dollars of the gross
receipts Of Magnetic Telegraph Companies, payable
monthly.
seventy-fve cents on every hundred dollars Of the
gross receipts of all tavern keepers and liquor deal
erS, payable monthly.
SEC q II any person or persons or corporations
shall neglect or refuse to render to the City Assessor
return for taxation, under this ordinance, on or
before the 3lst day of March next then 1t shall be
the duty of the City Assessor, with the COMMITTEE
on Assessments to such person or persons or
corporations such amounts as, IN their Judgment,
and according to the best OF their knowledge
and information, they may deem just and pro-
per which assessments shall bo recorded in q
~ za1, o,,l olt ual
days. within which time the parties 30 as
ses sed shall have the privilege OF correcting
the same, under OATH before the City Assessor, nc
or tpey deem Themselves over assessed. AND al
persons offering 80 to reduce their assessments shall
answer OIL OATH, oil such inquiries In relation to
their taxable income receipts or property as the City
Assessor shall make. And all asse: :sments so MADE
and not corrected, as aforesaid by the parties inter
csted at tho expiration of the said twenty days shall
be deemed rs correct, aud no furtner appeal tnere'
from shall be allowed.
And each and every such defaulter shall pay
double tax the amounts 80 assessed or, III case ol
correction, upon the amounts correc ed, as afore-
said, and executions for the same sna De lssueu as
In other cases. in case of default in payment.
SEC 3. 1t is made the duty OF the City Assessor 10
ca the attention OF all persons liable for taxes to Inc
several items OF taxation herein specified, ana 10 IN.
stitute such inquiries rs will tend TO 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 assess him in respec,
thereof and the Treasurer shall collect the same hs
part of his tax.
SEC. 4. The taxes assessed under this ordinance,
except such as are otherwise directed, shall be paya
Bile IN three equal parts one part on or before the
Inst day of March next another part on or before the
last day of July next and the third part on or before
tbc 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 thereon, e1ecu
tions shall issue Tor such part.
SIC. 5. ANY person or persons, or corporations,
failing to pay the taxes in the manner and at the
fine time hereinbnfore prescribed, may be double
taxed at the option of Council And it shall be the
duty of the City Treasurer to forthwith issue expcu
t ms against the goods chattes, and other property
of said persons corporations, and lodge the sad
executions with the City Sheriff, who shall immedi
atey proceed for the collection of the same, in the
manner provided by ordinances tor the enforcement
OF executions.
SEC. 6. To the end that Council may have an
opportunity Of determining whether not it would
be expedent for Council to levy tax or taxes upor
the whole real and personal estate of which persons
liable to be taxed within the city may be possessed
| Or in other words to tax every man upon what ht
is really WORTH it shall be the duty Of tie City Asses
sor. with the Committee on Assessments 10 prepare
and lay before Council, or before the first day
July next, return Of the worth or value OF the rea
and personal property Of which any inhabitant o.
ohor person liable to taxation may be possessed, a
of the first day of January 1868, making his assess
ment III each case, upon inquiry. and from Inc oes
information he m0y be able to obtain.
Sec 7. That all ordinances and parts OF ordinance
repugnant hereto be and the same are hereDy re
i