The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-11

THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT, AND FOR OTHER PURPOSES.
SECTION /. Be it ordained by the Mayor and Alder
me-, 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, ior the
,lse and service thereof that ia to say Two dollars on
every hundred dollars of the value Of every house,
building lot, wharf or other landed estate ncuolne
evOry building and improvement on ands unoer q
lease for q term of Ave or more years, nom q ren-
Rious charitable, or literary society. or under any
building lease payable In thren periods, VIZ: March,
July and November.
sjeventy-ve cents on every hundred dollars OF al
sales Of goods, wares, and merchandise on perso n
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 sil
gross receipts OF all Express companies, payable
monthly. 49,.
fJeyenty.a7e 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 (e1'
elusive Of the horses or mules), payable monthly
Two dollars per month on every coach or four
wlloel carriage drawn by one horse or mule (exclu'
sile Of the horse or mu1e), payable monthly.
l)ne dollar and fifty cents per month on every Two
wheel carriage chair, sulkey ETC., exclusive OF the
horse or mule). payable monthly.
Three dollars on every hundred dollars OF gross
income, and all gross profits derived hom the pur-
suit Of any faculty, profession occupa1on or en-
plOyment or from the exercise OF any once, Wne.
th In the profession OF the lnw the proh.s derived
from the costs OF suits counsel fees or other sources
of profess cnal incomes, income from the pracuce OF
dentistry, etc. payable mon: hly.
Fifty cents on every hundred dollars OF the value
Of any bond. mortgage judgment, decree, OF
other investment security, OF whatever character
whether the said bond, etc., be located, and
whether the interests or dividends be paid here or
els ewhere, payable during month OF March.
Two dollars on every dog kept within the city, pay
bale OIL o. before the 10th 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 au COM
missions received by factors, commission merchants,
bankers, brokers' dealers in foreign and domestic
ex change vendue masters or other persons vending
or buying goods, wares, merchandise, produce, and
reHl and personal property on commission, payable
monthly.
III rec dollars on every hundred dollars of all gross
located in this CITY, whether Incorporated or not or
by agencies for individuals or companies, whether
incorporated or not, payable monthly
..hree dollars every Hundred dollars OF gross re-
cei pts of all 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
miles used in any licensed carriage, cart, dray, or
ott er vehicle, payable monthly
Two dollars and fifty cents per month on all retail
de,lers in oil articles whatsoever, whose monthly
returns Of slles do not yield tax above the said
am ount of two dollars and fifty cents.
Two dollars capitaton tax on all malea over twen-
ty.one years of oge payable befor the 31st day
OF March next; provided the amount OF his tar does
no. exceed two dollars per annu1n.
Two dollars and fifty cents per month ON all Huck-
sters
Two dollars and fifty cents per month on all Bar
be- Shops.
One dollar on every hundred dollars of the gross
RET eils of Hotels and public Eating and Boarding
Houses, payable monthly.
One dollar on every hundred dollars Of oil receipts
Of livery stable keepers, payable monthly.
Two dollars on every hundred dollars Of the gross
receipts Of cotton presses. payable monthly.
heYenty-ive cents on every hundred dollars Of the
gruss receipts of all printing Offices newspapers and
pu blishing houses payable monthly.
Three dollars on every hundred dollars Of all goods
sold in the city by persons not residents by sample
OF otherwise.
ne 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
abb g monthly.
One dollar on every hundred dollars of the gross
receipts Of Magnetic Telegraph Companies, payable
monthly.
fIeventy-ve cents on every hundred dollars of the
gross receipts of all tavern keepers and liquor deal
err, payable monthly.
iIEc. 2. II any person or persons or corporations
shall neglect or refuse to render to the City Assessor
O return for taxation. under this ordinance, on or
before the Slst day of March next, then 1t shall be
thu duty Of the City Assessor, with the Committee
on Assessments TO assess such person or persons or
corporations such amounts as, In their judgment,
AMI according to the best OF their knowledge
and information, they may deem just and pro-
PEI, which assessments shall be recorded In q
book and advertised for the sp6ce OF twenty
ds1s, within which time the parties 80 as
Sc, sed shall have the privilege Of correcting
tho same, under oath, before the City Assessor If he
or tuey deem themselves over assessed. And all
pesons offering to reduce their assessments shall
an Twer, on oatn, all such inquiries In relation to
fbijr fha
Assessor shall make. And oil assessments 30 made
AMI not corrected, as aforesaid by the parties inter.
ested at the expiration Of the said twenty days, shall
be deemed 40 correct, and no further appeal there
from shall be allowed.
Ind each and every such defau]ter shall pay
lbe tax on the amounts assessed or, In case OF
| correction, upon the amounts corrected, afore-
SAID, and executions for the same shall be issued
In other cases, in case of default in payment
EC 3. It 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
sti!ute such inquiries as will tend to procure full
return thereof. And ifany person shall neglect or
TO include in his return any such item OF tax
ahon the City Assessor shall him In respect
thereof and the Treasurer shall collect the same s
part OF his tax.
i;Ro 4. The ts1es assessed under this ordinance,
except such as are otherwise directed shall be paya
blO IN three equal parts; one part before the
last day OF March next another part or before the
last day of July next and the third part on before
uhJ VI ACA- Anu III Cano VI
ura to pay any such part within twenty days from
thu day fixed for the final payment thereof execu-
tons shall issue ior such part.
sEC. s. ANY person or persons, or corporations,
fail ing to pay the taxes In the manner and at the
thu time hereinbefore prescribed, may be double
to- ed at the option Of Council. And it shall be the
duty OF the City Treasurer to forthwith issue eIecu-
against the goods, chattels, and other property
executions with the City Sheriff, who shall immedi-
ately proceed for the collection Of the same in the
manner provided by ordinances for the enforcement
of fexecutions.
s;Kc. G. To the end that Council may have an
opportunity Of determining whether or not it would
be expedient Tor Council to levy tax or taxes upon
the whole real and personal estate of which peri ons
liable to be taxed within the city may be posse 3ed
or, in other words, to tax every man upon wha: he
is ealy WORTH it shall be the duty of the City ses-
AMI lay before Council, before the first day of
Juy next, return of the worth or value Of the real
end personal property of which any inhabitant or
oler person liable to taxation may be possessed, as
OF the frat day of January, 1863 making his assess
mtnt i'll each case, upon inquiry and from the best
information he may be able to obtain.
SEC. l. That all ordinances and parts OF ordinances
reIugnant hereto be and the same are hereby re-
pealed.
Eatifed in City Council this twenty eighth day of
H. 81 January, in the year OF our Lord one thousand
eight hundred aud s;1ty-eight.
P. C. GAILLARD, Mayor
". q. Smith, Clerk OF Council February4
NO. 1 LIQUOR LICENSES.