The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-08
Gftp advertisements.
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AN ORDINANCE

EIGHT, AND FOR OTHER PURPOSES.
SECTION l. BE il ordained by the Mayor and Alder
men IN City Council assembled that taxfor the sums
and In the manner hereinafter mentioned, shall bt
raised and paid into the Treasury of the City Tor the
and service thereof that is to say: Two dollars
every hundred dollars Of fhe value Of every house
building lot wharf other landed estate, including
every building and improvement on lands under 9
lease for term of five or more years, from re
g1ous, charitable, or literary society, or under any
building lease, payable In three periods viz: March
July and November.
Seventy-hve cents on every hundred dollars of all
sales Of goods, wares and merchandise perse 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 all
gross receipts of oil Express companies payable
monthly.
seventy-fve 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 :wo horses or mules lex.
clusive of the horses mulea), payable monthly.
Two dollars per month on every coach or four
wheel carriage drawn by one horse or mule (exclu'
sive OF the horse or mule). payable monthly.
One dollar and fifty cents per month on every Two
wheel carriage chair sulkey, etc., Exclusive Of the
horse or mulel. 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 en-
ployment or from the exercise Of any Office. whe.
ther in the profession of the law the profits derv I'd
INC COSLS OF CouuSel ICES, SOurCeS
of professional incomes In come from the practice OF
dentistry, e.c., payable month
Fifty cents on every hut dred dollars OF the value
Of any bond. mortgage. judgment, decree, or
whether the said bond, 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 OH o: before the 2sth day of June next.
Three dollars on every hundred dollars OF gross
receipts of all commercial agencies payable monthly.
Three dollar, ON every hundred dollars of all COM
missions received by factors commission merchants,
bankers brok srs, dealers in foreign and domestic
exchange. vendue masters, or other persons vending
or buying gooGs, wares merchandise produce, and
real and personal propertI on commission, payable
monthly.
Tree doaril on every hundred dollars Of all gross
premiums received for or by any Insurance Company
located thij city whetf incorporated or not or
by agencies for individuals or companies, whether
incorporated or not payable monthly
Three dolaIg on every hundred dollars Of gross re-
ceipts OF all Gas Companiea 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 ind fifty cents per month on all retail
dealers In all articles whatsoever. whose monthly
returns of iles do not Yield tax above the said
amount of two dollars and hity cents.
Two dollars capitation tax on all males over twen-
tone years OF sge, payable on or befor the S1st day
Of March next provided tie amount Of his tax does
not exceed two dollars per annum.
Two dollars md fifty cents per month on all Huck-
sters.
Two dollars ind fifty cents per month on all Bar
Der shops.
One dollar OIL every hundred dollars of tie gross
receipts Of Hotel- and bic 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-hve cents on evtry hundred dollars of the
gross receipts Of ali 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 and mule, 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 hui dred dollars Of the gross
recelpts Of Magnetic TELEGRAPH Companies, payable
monthly. -, l..:o-.
seventy.ave cents on every hundred dollars of the
gross receipts Of all tavern keepers and liquor deal
ers, payable monthly.
SEQ. 2. II any person OF persons or corporations
shall neglect refuse to render to the City Assessor
return tor taxation. under this ordinance, on or
before the Slst day of March next then 1t shall be
the duty OF the City Asse ssor with the Committee
Assessments to assess such person or persons or
corporations surh amounts as, In their judgment,
and according to the hest OF their knowledge
and informa ioI, they may deem just and pro-
per, which assessments shall be recorded In o
book and advertised for the space Of twenty
days, within which time the parties SO as
sc; sed ehal have the privilege Of correcting
the same under oath, before the City Assessor II he
or trey deem themselves over assessed. And a1
persons offering to reduce their assessments shall
answer, ON oata, all sucll inquiries IN relation to
their taxable income receipts o. property the City
Assessor shall make, AMI 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 as correct and no further appeal there
from shall be allowed.
And each and every such defaulter shall pay
double tax on the amounts assessed Or In OF
correction, upon the an cunts correc cd, as aforc-
said, and executions for the same shall be issued as
In other cases, in case Of default in payment
SEC 8. 1t Is made the duty Of the City Assessor to
cal the attention OF all liable for taxes the
several items OF taxation herein specified and 10 In
stitnte such inquiries as 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
aion the City Assessor elan ASSESS hum In respect
thereof and the Treasure: shall collect the same ID
part OF his tax
SEC 4. The taxes assessed under this ordinance
except such are otherwise directed shall be paya
Bile IN three equal parts one part on or before the
last day Of March next other part before the
last day of July next and the third part on or before
the last day OF November next. And in case Of fail
urb W pey ouy ouSa pa "isAAA NN~A~
the day fixed for the fIlal payment thereof e1ecu-
tons shall issue tor such part
SEC. 6. ANY person or persons. or corporations,
falling to pay the taxes in the manner end at the
the time hereinbafore prescribed, may be double
taxed at the option Of Council And It ahall be the
duty OF the City Treasurer to forthwith issue exfcu-
ii ms against the goods ehattes, and other property
OF said persons or corporations, and lodge the said
executions with the City Sheriff, who shall immedi-
atey proceed for the coll,cton Of the same in the
manner provided by ord for the enforcement
OF executions.
SEC. 9. 10 the end tint Council may have an
opportunity OF determining whether or not 1t would
be e1redent 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 tar every man upon what he
is really WORTH it shall bs the duty OF tie City Asses.
sor with the Committee on Assessments, 10 prepare
and lay before Council IN or before the first day OF
July next return of tie worth or value Of the real
and personal property O, which any inhabitant or
other person liable to taraon may be possessed, as
of the first day Of Janufry, 1858, making his assess
ment III each case, upon inquiry, and from the best
information he may be Gble TO obtain.
Sec T. That all ordina nces and parts Of ordinances
repugnant hereto be and the same are hereby re.
peaed.
Ratified In City Coun ell this twenty-eighth day o.
H. ST January, In the ye OF our Lord one thousand
eight hundred aud s'xty-e ght
P. G. GAILLARD, Mayor
". q. SMITH, Clerk Of Council. February4