The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-04
Gitp advertisements.
->~-s~-~-->~------>-> 49,
AN ORDlNANCE
THO RAISES UPPLIES FOB THE YEAR ONE
THOUSAND EIGHT HUNDRED AND SIXTY

EIGHT, AND FOR OTHER PURPOSES.
SECTION !. Be il ordained by the Mayor ana AtdeF-
men in City Council assembled hut tax Tor tne s1ns, h
and in the manner hereinafter mentioned, shall be
raised Rpd paid into the Treasury OF the CITY, or tue
use and service thereof that is to say: Two liars on
every hundred dollars OF the Value OF every mousse
building. lot wharf or other anded estate lncluuhg
every building and improvement on lands under o
lease for term of five more years, from o rem
gious charitable, OF literary society, or under any
building Lease payable in three periods VIZ: Mhrcn'
July and November
seventy.lve cents on every hundred dollars OF all
sales OF goods, wares and merchandise on pe,s nai
account or on account OF others, payable montny.
Two dollars on every hundred dollars OF tne grose
receipts of all street railroads, payable monthly
Three dollars on every hundred dollars OF an an
gross receipts of all Express companies payable
monthly.
6eyenty-hve cents on every hundred dollars OF all
sales at auction. payable monthly .o,..
Three dollars per month ON every coach OF four
wheel carriage drIwn by two horse, or muies le1-
clusi o Of the horses or mules) payable monthly:
Two dollars per month on every coach or tour
wheel carriage drawn By one horse or mule te1elu.
sive Of the horse or mule), payable montniy.
One dollar and ffty cents per month on every t%o
wheel carriage, chair sulkcy. ETC., e1cuslVe Oh Inc
horse or mule). payable monthly.
Three dollars on every hundred dollsrs OF gross
income and all gross profits derived from tho pur-
suit of any faculty, profession. occupation or en-
ployment, or from the exercise OF eny ONCE. whe,
ther In the profession Of the law the pron.s derVeo
from the costs OF SUITS counsel fees OF otner sources
dentistry. TO-. payable mon hly.
Fifty cents on every hundred dollars OF the value
of suy bond, mortgage, Judgment decree, or
other investment or security of whateTer character
whether the said bond, ETC., be located, and
whether the interests or dividends DC paid mere OF
elsewhere, payable during month OF March. ,,,. ,,
Two dollars on every dog kept within tue city pay
Three dollars on every hundred dollars OF gross
receipts of all commercial agencies payable monthly.
Three dollars on ever, hundred dollars OF oil COM
missions received by factors, commission ichsnts
bankers brokers, dealers in foreign and domestic
exchange vendue masters, or other persons vending
or buying goods, wares, merchandise, produce, and
real and personal property on commission, payaoie
monthly.
IT. rec dollars on every hundred dollars Of all gross
premiums received for or oy 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-
cefpts of all Gas Companies and other manufacturing
companies located in this city pay able 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, Gray or
other vehicle, payable monthly
Two dollars and fifty cents per month on all retail
dealers In all articles wha soever. whose monthly
returns Of siles do not yield tax above the said
amount of two dollars and Atty cents.
Two dollars capitsion tax on all males over twen-
tone years Of sge payable on or beior the 3lst day
Of March next; provided the amount OF bis tax does
not exceed two dollars per cnnum.
Two dollars and fifty cents per month on all Huck'
sters.
TWO dollars and fifty cents per month on oil Bar
ber shops.
receipts of Hotel. and public Eating and Boarding
Houses, payable monthly.
One dollar on 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-fvs cents on every hundred dollars OF the
gross receipts Of all printing Offices, newspapers and
publishing houses, payable monthly:
Three dollars on 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 and mules brought to the city. payable
monthly.
twenty-five cents on every hundred dollars Of
all sales OF stocks bonds, and otner securities, pay
able monthly.
One dollar on every hundred dollars of The gross
recelpts 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.
ahal neglect refuse to render to the City Assessor
return for taxation. under this ordinance, on or
before the slst day of March next, then It 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 tnforrna ior, they may deem just and pro-
per- which assessments shall be recorded in o
book and advertised tor the space OF twenty
DAYS, within which time the parties 30 as
ses sed shall have the privilege OF correcting
the same under CATH before the City Assessor. he
or tney deem themselves over assessed. ana al
persons Offering 80 to reduce their assessments shall
answer, on oatn, all such inquiries In relation 70
their taxable income receipts o. property as the City
Assessor shall make. And all asse sments 80 made
esed ut the expiration Of the salo tronty days, shall
be deemed as correct, and no further appeal ere-
| from shall be allowed.
double tar the amounts 30 assessed Or In case OF
correction upon the amounts correc cd, ns atore-
said and executions for the same shall be- issued as
| In other cases. in casv OF default In payment
Sec s. 1t Is made the duty OF the City Assessor to
cal the attention Of all persons liable for taxes to the
several items of taxation herein specified, and to IN.
stitute such inquiries win tend to procure full
return thereof And If any person shall neglect CT
refuse TO include in his return any such item OF tax
alton the City Assessor shall ASSESS him In respect
thereof, and the Treasurer shall collect the Same s
] q part OF. his tax.
SEC. A. The taxes assessed under this ordinance
except such rs are otherwise directed shall be paya
bic 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 Inst day Of November next And In case OF fa,'
the day fixed for the final payment thereof, e1ecu-
| tions shall issue Tor such part
SEC, g. Any person or persons, or corporatons,
failing to nay the taxes in ihe manner and at the
| the time hereinbefore prescribeu, may be double
taxed at the option Of Council. And 1t shall be the
duty Of the City Treasurer to forthwith issue ex"cu-
Ii MS against the goods, chatels and other property
of said persons or corporations and lodge the said
executions with the City Sheriff, who shall Immedi.
stely proceed for the collection of the same In the
manner provided by ordinances for the enforcement
| Of executions
l. SEC. 6. 10 the end that Council may have an
opportunity Of determining whether or not 1t would
be e1pedent for Council 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
IA really WORTH 1t shall be the duty of tho City Asses
sor with the COMMITTEE on Assessments 10 prepare
md lay before Council, before the first day OF
July next return Of the worth or value of the real
and personal property Of which any inhabitant or
other person liable to taxation may be possessed, as
of the first day of January, 1885, making his assess-
ment IN each case upon inquiry aud from the best
information he may be able TO obtain.
SEQ. T. That oil ordinances and parts of ordinances
| repuQnant hereto be and tho same orc hereby rc-
pealed.
Ratified In City Council this twenty-eighth day Of
H. sT January In the yeIr OF our Lord one thousand
| eight hundred and sl1ty-e ght
P. c. GAILLARD, Mayor
W. a. SMITH, Clerk OF Council. February4
NOTICE.
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