The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-27
Gitp advertisements.
AN ORDINANCE
ITO RAISES UPPLIEs FOB THE YEAR ONE
THOUSAND EIGHT HUNDRED AND SIXTY


raised and paid into the Treasury Of the CITY, for the
use and service thereof that to say Two dollars on
every hundred dollars OF the value OF every mouse,
building, lot Wharf or other landed estate including
every building i.nd Improvement on lands under
lease for ter1u Of Ave or more years, from reli-
Qious charitable literary society. or under any
building lease payable in three periods, viz: March,
July and November.
sales of goods, wares, and merchandise on pc stns
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. a ' - 20,
sales at auction, payable monthly.
Three dollars per month On every coach or four
wheel carriage drawn by two horses or mules lex
clusise of the horses or mules), payable monthly.
Two dollars per month on every coach or four
wheel carriage Drawn by one horse or mule te1ciu'
sive Of the hore or mulel, payable monthly
One dollar and fifty cents pcr month on every TWO
wheel carriage chair sulkey, etc., lcxclusve OF the
horse or mule) payable monthly.
Three dollars on every hundred dollars OF gross
income and all gross profits derived nom the pur-
suit of any faculty, profession, occupation or en-
ployment or from the exercise OF any ofhce whe.
ther In the pro esson of tho law, the profits derived
from the costs OF SUITS counsel fees or other
Of professional incomes income from the pracnce OF
dentistry, etc., payable monthly.
Fifty cents on every hundred dollars of 1.-THE. value
of any bond, mortgage. Judgment, decree, OF
other investment or security, OF whatever character
whether the In terests dividends be paid hero or
elsewhere payable during month OF March.
Two dollars every dog kept within the city, pay
bale OIL oc before the 10th day Of june next. :, ,,,
Three dollars on every hundred dollars OF gross
receipts Of oil commercial agencies payable monthly.
Three dollars on every hundred dollars OF all COM
missions receied by factors, commission mercnants
bankers, brokers, dealers in foreign and domesuc
,3,,or m her vending
or buying goods, wares, merchandise, produce, and
real and personal property on commission, payable
monthly.
premiums received for or by any Insurance Company
located in this city, whher incorporated or not or
by agencies fer individuals or companies, whether
incorporated or not, payable monthly:
Three dollal every hundred dollars OF gross re-
ceipts of oil Gss 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 III any licensed carriage, cart, dray or
other vehicle, payable monthly
Two dollars and fifty cents per month on all retail
dealers in sll articles whatsoever. whose monthly
returns Of 81, lea do not yield tax above the said
amount Of two dollars and Atty cents.
Two dollars capitaton tax on all males over twen-
ty-one years Of pge payable bofor 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 all Huck-
sters.
Two dollars and fifty cents per month on all Bar
Der Shops.
One dollar tn every hundred dollars of tie gross
receipts of Hotel- and public Eating and Boarding
Houses. payable monthly.
One dollar every hundred dollars Of all receipts
Of livery stable keepers, payable monthly.
Two dollars on every hundred dollars Of the gross
receipts Of cotton presses. payable monthly.
seventy:fvo cents on every hundred dollars OF the
gross receipts of all printing Offices, newspapers and
publishing houses, payable monthly.
Three dollars every hundred dollars Of all goods
sold In the city by persons not residents by sample
or otherwise.
One dollar on every hundred dollars of sales OF all
horses ond mules brought to the city, payable
monthly
Twenty-Five cents on every hundred dollars OF
all sales OF sIockp bonds, and other securities pay
able monthly.
One dollnr ON every hundred dollars Of the gross
receipts of Magnetic Telegraph Companies, payable
monthly.
Seventy.fvu cents ON every hundred dollars of the
gross receipts OF all tavern keepers and liquor deal.
ers, payable monthly.
SEQ 2. HalIy person or persons or corporatons
shall neglect Or refuse to render to the City Assessor
return for taxation, under this ordinance, on or
before the 3lst dny of March next then it shall be
the duty OF the City Assessor, with the Committee
orAsseesmenls, to assess such person or persons
corporations such amounts as, in their Judgment
and according to the best OF their knowledge
and fnforma ior, they may deem just and pro-
per, which assessments shall be recorded in
days, within which time the parties so as
sessed shall havo the privilege Of correcting
tho same, under oath, before the City Assessor If he
or tney deer1 themselves over assessed. And all
persons offering 80 to reduce their assessments shall
answer, on oatn, oil such inquiries in relation to
their taxable income receipts or property as tho City
Assessor shal. make. And all asse sments 80 made
and not corrected, aforesaid, by the parties inter-
ested at the expiration OF the said twenty days. shall
be deemed Ill correct, and no further appeal there
from shall be allowed.
And each and every such defaulter shall pay
double tax or the amounts 50 assessed Or In OF
correction, upon tho amounts corrected as aiore-
said, and executions for tic same shall he issued as
In other cases, III case Of default in payment.
Sec 8. 1t is made the duty of the City Assessor 10
call the attention Of all persons liable for taxes to the
several items OF taxation herein specified aud to in
stitute such inquiries will tend 10 procure full
return thereof. And II any person shall neglect or
refuse ncfide in his return any such item of tax
ation the City Assessor shall assess HIM in respect
thereof and the Treasurer shall collect the same "a
part OF his lax.
SEC 4. The taxes assessed under this ordinance.
except such otherwise directed, shall be paya-
BILE IN three equal parts; part on or before the
last day Of March next another part or before the
last day of Jry next and the third part on or before
the last day OF November next And in case of fail.
ure to pay tiny such part. within twenty days from
tho day txc,l for the final payment thereof e1ecu-
tions shall iss &c Tor such part.
SEC. 6. Any person or persons, corporations
falling to pa. the taxes in the manncr and at the
the time heIelnDelore pfescllDch, may be double
taxed at the option of Council And it shall be the
duty OF the City Treasurer to forthwith issue cxrcu
ns against the goods chattes, and other property
of said persons corporations, and lodge the said
executions with the City Sheriff. who shall immedi-
aely proceed for the collection of the same in the
manner provided by ordinances tor the enforcement
of executions,
SEC G. 10 the end that Council may have an
opportunity If determining whether or not it would
be exredent for Council to levy O tax or taxes upon
the whole real and personal estate Of which persons
liable to be xcd within the city may be possess ed
Or in other words, to tax every man upon what he
really worth. it shall be the duty of tie City As cs
sor, with the Committee on Assessments 10 pre- are
and lay before Council, or before the frst da, of
July next eturn of the worth or value of the real
and persona property OF which any inhabitant or
other person liable to taxation may be possessed as
OF the first dny OF January, 1863 making his assess
ment i'll each case, upon inquiry and from the best
information lie may be able to obtain.
SEC 7. That all ordinances and parts of ordinances
repugnant hereto be and tho same are hereby re- |
pealed
Ratified In City Council this twenty-eighth day of
H. 81 JanuarI, in the ye1r of Lord one thousand
eight lndred aud sixty-eioht
P. C. GAILLARD, Mayor
W. ID. SMITH, Cierk OF Council February4