The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-05
Gitp advertisements.
AN ORDINANCE


TE0TsAND EIGHT HUNDRED AND SIXTY
EIGHT. AND FOR OTHER PURPOSES.
SECTION l. Be il ordained by the Mayor and Alder
men in Oty Council dssembkd That tax for the sums
raise6 and paid into the Treasury of the City, Tor the
se 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, nciuue
every building and improvement on lands unoer
lease for a term of Ave or more years, from ren-
oious, charitable or literary society OF unoer aay
building lease payable In three periods, VIZ: Marcn
July and November. ,o,,.u, sc .u
GALES of goods wares and merchandise on perse nal
account or on account OF others, payable montniy.
Two dollars on every hundred dollars OF me srosS
receipts of all street railroads, payable montnly
Three dollars on every hundred dollars OF all
Gross receipts of oil Express companies, payable
monthly. 1s,, so,1ors If al,
sales at auction, payable montniy. ,,,oh or fonr
Three dollars per month ON every coacn or iour
wheel carriage drawn by two horses OF eA
elusive Of the horses or mules), payable montnly;
Two dollars per month on every cOarh TIs Ie 'eIc J
wheel carriage drawn by one horse or muie le1eiu
sive Of the horse or mule), payable monthly.
One dollar and Hfty cents per month on every Two
wheel carriage chair, sulkey, etc. exclusive Vi 'ne
horse or mulel payable monthly: do,,ara of aross
Three dollars on every hundred oolNls VI stus. W
income and all gross profits derived lIon 'ue pua'
suit of any faculty, profession, occupauon OF Gn
ployment or from the exercise OF any once. wne,
her in the profession OF the sw @ sae 3ber
of professional incomes iucome nom tne Pracu'e "a
| dentistry, ETC.. payable monthly. .,,o ,o,ro
Fifty cents on every hundred dollars Oh ue Saius 40
| of any bond mortgage. judgment, decree, VI
other Investment or security, Of whatever character
whether the said bond, ETC., be located, anu
whether the interests dividends be paid mere OF
| elsewhere, payable during month OF Marcn.
Two dosrs on every dog kept within the city, pay
able OIL o. before the 29th day OF June ne1t'
Three dollars on every hundred dollars OF gross
receipts Of all commercial agencies, payaDle mGnsy'
Three dollars on every hundred dollars OF a1 GULL
missions received by factors commission merchants,
bankers, brokers, dealers IN foreign anu ootnsste
exchange vendue masters, or other persons yenuius
or buying goods, wares mercnandHe, prouuce rna
real and personal property on conn"iSSon' pA'A'''
monthly. -r..u ,,.,so
Three dollars on every hundred dollars OF an gross
premiums received for or by any Insurance company
located in this city, whether Incorporated OF no. OF
by agencies for individuals or companies "ne'nei
| incorporated or not, payable montny,
Three dollars on every hundred dollars OF gross re-
ceipts of ali Gas Companies and other manufacturing
companies located in this city. payable montniy.
One dollar per month on every morse eno mutt
used or kept within the city, excepting norses OF
mules used in any licensed carriage, cart, dray, or
| other vehicle, payable monthly
Two dollars and fifty cents per mon On ,n.,ttiu a res
dealers in all articles whatsoever. whose monthly
returns of slles do not yield tax above the SAID
| amount of two dollars and fifty cents.
Two dollars capitaton ta1 on all males over tWen-
Of March next; provided the amount of his tax does
not exceed two dollars per annum.
Two dollars and fifty cents per month on all Huck-
sters.
One dollar on every hundred dollars of the gross
| receipts OF Hotels and public Eating and Boarding
Houses. payable monthly.
One dollar on every hundred dollars OF all recepts
of livery stable keepers, payable monthly.
Two dollars on every hundred dollars Of the gross
receipts Of cotton presses, payable monthiy.
seventy-Ave cents on every hundred dollars OF tne
GROSS receipts of all printing offices, newspapers and
publiahing houses. payable monthly.
Three dollars on every hundred dollars OF al Boods
sold in the city by persons not residents, by sample
or otherwise. =,
horses and mules 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-ave cents on every hundred dollars of the
gross receipts of all tavern keepers and liquor deal
ers payable monthly.
SEQ q II any person or persons or corporations
shall neglect 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 assess 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 be recorded In
book and advertised for the space of twenty
days, within which time the parties 30 as
scssed shall have tho privilege of correcting
the same under oath, before the City Assessor If he
or they deem themselves over assessed. And all
offering 80 to roS'. their si'1 ~
their taxable income receipts or property as the City
Assessor shall make And all assessments 30 made
and not corrected, as aforesaid, by the parties inter-
ested at the expiration Of the said twenty days. shall
be deemed as correct, and no further appeal there
from shall be allowed.
And each and every such defaulter shall pay
double tax the amounts 30 assessed Or IN case OF
correction upon the amounts corrected, as afore-
said and executions for the same shall be issued
In other cases, In case Of default In payment
SEC g. 1t is made the duty Of the City Assessor to
call the attention Of all persons naoe for taxes to the
several items Of taxation herein specfed and to In
sttute such inquiries will tend to procure full
return thereof And If any person shall neglect or
refuse to include In his return any such item Of taI-
alton the City Assessor shall assess him In respect
thereof, and the Treasurer Shall collect the same hs
q 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
last day Of March next another part on or before the
last day of July next and the third part on or before
the last day OF November next And IN case OF fall
ure to pay any such part. within twenty days from
the day fixed for the final payment thereof, e1ecu-
lions shall issue Tor such part
SEC. s. Any person or persons, or corporations,
falling to pay the taxes in the manner and ut the
the time hereinbafcre prescribed, may be double
taxed at the option of Council. And 1t shall be the
duty of the City Treasurer to forthwith issue exrcu
f ma against the goods chatels aud other property
of said persons or corporations and lodge the said
executions with the City Sheriff, who shall n1medi-
stely proceed for the collection OF the same In the
manner provided by ordinances for the enforcement
Of executions.
opportunity of determining whether or not it would
he erpedent for Counci to levy tax or taxes upon
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 he
s really worth il shall be the duty of tie City Asses
sor. with the Committee on Assessments, 10 prepare
and lay before Council on or before the FIRST day OF
july next return of the worth or value of the real
and personal property Of which any lnhapnant or
other person liable to taxation may be possessed as
of the first dsy OF January, 1868, making his assess
ment III each case upon inquiry. and from the best
information he may be able to obtain.
SEC 4 That all ordinances and parts of ordinances
repuGnant hereto be and the same are hereby re-
pealed.
f.. sf january in tho ye1r Of our Lord one thousand
eight hundred aud si1ty-e ght.
P. G. GAILLARD, Mayor
w H SMITH. Clerk of Council February4
NOTICE.