The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-01-25
PROCEEDINGS OF CITY COUNCIL.

COUNCIL CHAMBER, January 81, 1858.
Pursuant to resolution adopted at meet
ing held on the 17th instant, Council met this
evening at O'Clock.
Present-The Mayor and Aldermen Ravenel,
Wragg, Gerdts, Small, O'Neill, Willis, Stein
meyer, Olney, Oakes, Honour, Marshall, En-
ston, Whilden, Cosgrove, Butler, Pringle.
The con liberation Of the second readlng OF
O bill to raise Supplies for the year 1865, and
for other purposes, was resum 3D.
The second clause in the hrst sectlon OF tae
bill was taken up.
The proposed amendment to this clause
which was offered by Alderman Marshall, was
also taken up, which reads as follows:
Strike out the ninth and tenth lines ''oY the
tax on sales Of goods, wares and merchandise, "
etc., and insert-two dollars on every hundr ed
dollars OF stock in trade on hand on the tirst OF
April, 1853 payable during the month OF April.
In accordance with resolution adopted at
the last meeting, the Mayor read 70 Council
the following opinion Of the City Attorney on
the subject OF 'srhe tax on sales OF goods, etc.
To the Hon. p. C. G1iLlard. Mayor. dc.
-- sIR: Your letter requests nv opinion upon inc
question whether the Cit, Council has the power TO
levy a tax upon sales ofmerchandise.
The City Council has, under it's charter ruu power
and authority to ma.e such assessment on the m
habitapts of charleston, or these who mold te1aoe
property within the tame, Tor me ssIety, c4nve
nence benefit ana advantage OF the city az EoSu SP
pear to them expedient. =. :. 80
And In several cases. the Court Of Appesla has e1-
pressed the opinion not only that the power OF taxa
on possessed by the city under the charter are very
large and comprehensive, but they are substantially
the same on legitimate subjects OF taxation as the
State itself possesses under the Constitution OF the
state and the United states The Stats certainly
taxe, sales and its right to do 30 Is not questioned
1axes are aid upon perso ls and proper y, aud 1t
has been suggested that tax upon sales is tax
upon indu try and not up properly. nero Is
force In the sus geson, but the answer seems 70 oe
oo1n "a nnl
1nooe Of levying the tax upon the merchandise
which Is the object Of sale. A tax upon sales OF
goods. wares and mercnandise and tax at the same
time upon stock IN trade, would be double ta1, and
Justly liable to exception. But If the tax be laid ohy
upon the sales, and lot upon the stock IN trade,
there fs but one tar upon the same subject matter
and the mode Of assessing 1t Is the only point OF d
ference between them.
II seams to me that the mole oflevying the assess
me is rather question OF poh:y than OF power.
It may be very unwise, in view OF tie interests Of
trade to lay taxes upon saes which are acts OF COM
merce; but this is ques ion for legislative discre
tion. ~
The early ta1 ordinances we're destroyed In the
course Of the war. The earliest can hnd IN print
is that tor 1882 which contains tax Oh sales, and
from that time to the present either tax on sales or
tax on stock In trade has been Inserted in every
ordinance to raise supplies and more frequently inc
tnx on sales.
do not mean to say that this question Is free
rrom doubt but OF rnsidering the long settled 2rac-
tce Of Council and the recognition by the courts OF
the taxine power Of the city as being substantially
the sa re that Of the State where there Is no egs
lative restriction upon its exercise cannot aoyise
Council to deny itself the exercise Of the power, IT,
In its Judgment, such should be necessary TO the
support Of the city government.
Any practical difficulty which may arise from the
declared Illegal, may be romedied by a subsequent
assessment on stock in trade more particularly as py
the bill before Council the taxes for the year are to
be paid in installmehts.
Respectfully, W. D. POh1Eh.
January 81, 1888. .su. I,-
After considerable discussion the question
was taken on the proposed amendment. al
derman Marshall called for the yeas and naysi
the yeas and nays being called resulted as fol-
lows: ...- -
shall, Whilden, Butler and Pringle-I. :,
Noys-Aldermen Rayenel, Wragg, Small,
steinmeyer, Cakes, Honour, Enston; Coagrove,
Gerdts and the Mayor-1O. M
The amendment was lost.
Alderman Parker appeared.
It was moved that the question be taken on
the adoption Of the clause as reported by the
committee.
Alderman Marshall proposed the following
amendment to the clause: Insert after the
word merchandise" !" in the tenth Line, the fol-
lowing words, .stock, bonds, or other securi-
Al Alter some discussion the proposed amend
ment was Wlthdrawn. c,,NSr 80
The qoesion, was taken on the adopton OF
the clanae. and carried. -
The Sd, 4th, 9th, 9Th, 7th, 9th and 9th clauses
were adopted.
The 10Th clause was read. Alderman Mar
shall called up his proposed amendment to thus
clause, which read as follows: Insert after the
word security, " in the twenty-ninth line, the
words ''and personal property" (wearlng ap-
parel and household furniture exceptedl. The
QUESTION on the amendment W q put and lost.
The question. REQUIRED on the clause as re-
ported by the oornmi, tee.
Alderman honour proposed to- amend the
clause BY striking out .two dollars" on 26th
line and inserting ''fIty cents"
Alderman Butler moved to insert "one dol
lar" Lost. a. .o-
Alderman Marshall moved to insert lone
dollar and fifty cents" Lost.
Question was on inserting "ffty oents."
Carried.
The clause was filed accordingly.
Alderman Oakes moved tc amend by striking
out the word mote" on the 2Sth and 8oth
lines. Carried.
The clan g as amended Was adopted.
Alderman Courtenay appeared.
The 10th, 18th and 13tn clauses were read
and adopted. -4I.t-.
The 14th clause was read.
Alderman Butler moved to amend this clause
BY striking out two" on the 45th line and in
serting s:tnree."
After some discus ion the amendment was
carried. and the clause was adopted as
amended. ~
Tns 18th. 18th and 18th clauses were read
and adopted.
The 18th clause was read.
Alderman Whilden moved to amend this
clause by inserting after the word next" on
the 57th line, the words provided the amount
Of his tax does not exceed two dollars per
annum." Carried.
The clause as amended was adopted.
The 18th, goth and 21st clauses were read
and adopted.
The 22i clause was read-"Tex on livery
stable keepers" Alderman Oourtenay moved
to strike out the clause from the bill. Lost.
The question was taken on the adopsion Of
the clause aud carried.
The asa, Oath. 25th, 2sth, 9th and 2sth
clauses we're read and adopted.
Alderman Butler moved to amend the first
section by adding Tire following: :.
TWENTY-FIVE cents on every one hundred
dollars of all. sales Of stocks, bonds, and other
securities, pay able monthly. Adopted.
Aldermen Courteuay and Parker asked to
have their names recorded as voting for Alder
man Marshall's amendment to the I'd clause
in the first section of the bill. Granted.
Alderman Olney moved to amend the first
section Of the bill as follows:
"1wo dollars on every cow kept within the
city, payable on or before 3st March,"
Alderman v0sgrove moved to amend the
amendment by inserting after the word
stMarch," the following words 'except one cow
for family use." Carried.
The question was taken on adopting the
amendment as amended and lost.
The first section was adopted.
Alderman Wragg asked for leave Of absence
Ro,. kIox .pla oF ha