The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-06
Gitp advertisements.
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AN ORDIEANCE

TITO RAISES UPPLIEs FOR THE YEAR ONE
i THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT, AND FOR OTHER PURPOSES.
SECTION /. Be It ordained by the Mayor and Alder
men in City Council assembled That tax for the sums,
and In the manner hereinafter mentioned shall be
raised and paid into the Treasury of the City, Tor the
and service thereof that Is to say Two dollars
every hundred dollars of the value Of every house,
building, lot wharf, other landed estate, including
evory building and improvement on lands under q
lease for term of five or more years, from o reh-
gious charitable, or literary society. or under any
building lease, payable in three periods, viz: March,
July and November.
SeYenty-fve cents on every hundred dollars of all
sales of goods, wares and merchandise on 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 all 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 two horses or mules {ex-
elusive of the horses or mules), payable monthly:
Two dollars per month on every coach or four
wheel carriage drawn By one horse or mule (e1clu-
sive OF the horse or mule), payable monthly.
One dollar and ffts cents per month on every two
wheel carriage chair sulkey, etc., exclusive of the
horse or 1nule) payable monthly.
Three dollars every hundred dollars Of gross
income, and all gross profits derived from the pur-
suit of any faculty, profession. occupation or en-
ther in the profession of the law the profits derived
from the costs OF SUITS counsel fees other sources
Of professional incomes, income from the practice OF
dentistry, ETC.. payable mon: hly.
Fifty cents on every hundred dollars OF the value
Of any bond, mortgage, judgment, decree, or
other investment security, Of whatever character,
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 every dog kept within the CITY, pay
bale OF. o. before the 2sth 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 all COM
missions received by factors commission merchants,
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, payable
monthly.
Three dollars on every hundred dollars Of all gross
premiums received for OF by any Insurance Company
located in this city whether incorporated or not or
by agencies for individuals or companies, whether
incorporated or not, payable monthly
Three dollars 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 OF
mules used in any licensed carriage, cart Gray, or
other vehicle, payable monthly
Two dollars ani fifty cents per month on all retan
dealers in oil articles whatsoever whose monthly
returns of lles do not yield tax above the said
amount Of two dollars and fifty cents.
ty-one years Of sge payable befor the 3lst 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-
stars.
Two dollars and fifty cents per month on all Bar
Der Shops
One dollar on every hundred dollars Of the gross
receiLts Of Hotels 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-fve cents on every hundred dollars OF the
gross receipts OF all printing Offices newspapers and
publahing houses payable monthly;
Three dollars every hundred dollara OF all gooos
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 other securities, pay
able monthly.
receipts of Magnetic Telegraph Companies, payable
monthly.
seventy-hve cents on every hundred dollars Of the
gross receipts Of oil tavern keepers and liquor deal
ers, payable monthly.
SEQ. 2. II any person or persons or corporations
shall neglect refuse to render to the City Assessor
return for taxation, undcr 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 be recorded In
book and advertised for the space Of twenty
days, within which time the parties 30 as
set sed shall have the privilege OF correcting
the same Under OATH before the City Assessor, he
or tuey deem themselves over assessed And all
persons offering so to reduce their assessments shn
answer, on oatn al! such inquiries IN relation 70
their taxable income receipts OF property as the City
Assessor shall make. And all esse: sments 30 made
and not corrected, aforesaid, by the parties inter-
ested OF the expiration Of tho said twenty days, shall
be deemed correct, aud no further appeal there
| from shall be allowed.
| And each and every such defsulter shall pay
double tax on the amounts assessed Or In case OF
correction upon the amounts correc ed, as aore-
said executions for the same shall be issued as
| In other cases, in case OF default In payment
SEQ. g. It ia made the duty Of the City Assessor to
call the attention of all persons liable for taxes to the
several items of taxation herein specified and TO IN.
stitute such inquiries as will tend to procure full
return thereof And If any person shall neglect CT
refuse to include in his return any such item OF tux
aton the City Assessor shall assess him IN respecs
thereof and the Treasurer shall collect the Same is
| 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 ono part on or Deore tne
last day of March next another part on or before the
ast ay OF July next and the hrd part on or before
the last day November next And In case of mil
ure to pay any such part, within twenty Gays from
The day fixed for the final payment thereof e1ecu-
| tions shall issue Tor such part
| SEC, s. Any person or persons, or corporations,
falling to pay the taxes in the manner and at the
the time herenbefore prescribed, may be double
taxed at the option Of Council. And 1t shall be the
duty of the City Treasurer to forthwith issue e1ecu-
f ms against the goods chattes, and other properly
of said persons or corporations, and lodge the said
executions with the City Sheriff, who shall inmedi-
aely proceed for the collection Of the same, In the
manner provided by ordinances tor the enforcement
| of executions.
SEC. g. To the end that Council may have an
opportunity of determining whether or not 1t would
bo expedient 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 la other words, to tax every man upon what he
is really WORTH shall be the duty Of tie City Asses
sor with the Committee on Assessments, 10 prepare
and Law before Council On or before the hrst day OF
July next return Of the worth or value OF the real
| and personal property of which any inhabitant or
other person liable taxation may bo possessed, as
of the first day of January 1865 making his assess.
ment In each case upon inquiry. and from the best
| information he may be ablc 70 obtain
SEC. T. That all ordinances and parts CT ordinances
repugnant hereto be and the same arc hereby re-
ratified in City Council this twenty-eghth day Of
H. ST. January, in the yoir OF our Lord one thousand