The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-03-28
AN ORDINANCE
ITO RAISES UPPLIEs FOR THE YEAR ON
1 THOUSAND EIGHT HUNDRED AND SIXTY

ITO RAISES UPPLIES FOR THE YEAR ON
/ THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT. AND FOR OTHER PURPOSES.
SECTION !. Be ii ordained by the Mayor and Atde'
City Council assembled That tax for the sums
and in the manner hereinafter mentioned, shall b
raised and paid into the Treasury of the City, Tor tn
use and service thereof that is to says Two dollars Of
every hundred dollars Of the value Of every house
building lot wharf other landed estate, including
every building and Improvement on lands under
lease for term of five or more years, from a reli
gous, charitable, or literary society," or under an,
building lease payable in three periods, viz: March
July and November.
Seventy-fve cents on every hundred dollars of al
sales of goods, wares, and merchandise on persona
account or on account OF others, payable monthly.
Two dollars on every hundred dollars Of the gros
receipts of all street railroads, payable monthly
Three dollars on every hundred dollars of al
gross receipts OF all Express companies, payable
monthly.
seventy-6ve cents on every hundred dollars of al
sales at auction, payable monthly.
Three dollars per month on every coach or foul
wheel carriage drawn by two horses or mules lex
elusive of the horses or mules) payable monthly.
Two dollars per month on every coach or foul
wheel carriage drawn by one horse or mule (exclu
sive Of the horse or mu1e), payable monthly.
One dollar and fifty cents per month on every two
wheel carriage, chair sukey, etc., exclusive OF the
horse or mule), payable monthly.
Three dollars on every hundred dollars Of gross
income, and all gross profits derived from the pun
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 derived
from the costs Of SUITS counsel fees or other
of professional incomes, income from the practice o
dentistry, etc., payable monthly.
Fifty cents on every hundred dollars of the value
other investment or security Of whatever character
whether the said bond, ETC., be located, and
whether the interests or dividends be paid here OF
elsewhere, payable during month Of March.
Two dollars on every dog kept within the city, pay
bale OH or before the 29th 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 or by any Insurance. Company
located this city whether incorporated or not OF
by agencies for individuals or companies, whether
incorporated or not, payable monthly.
Three dollars on every hundred dollars of gross re-
ceipts 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 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 whatsoever. whose monthly
returns Of slles do not yield tax above the said
amount of two dollars and fifty cents.
Two dollars capitaion tax on all males over twen-
tyone years Of oge payable on or befor the 31st dny
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'
sters.
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
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 al
horses and mules brought to the city, payable
monthly.
twenty-five cents on every hundred dollars oi
all sales OF spockP, bonds and other securities, pay
able monthly.
One dolla- on every hundred dollars Of the gross
receipts of Magnetic Telegraph Companies, payable
monthly.
seventy-fve cents on every hundred dollars Of the
gross receipts Of all tavern keepers and liquor deal
ers, payable monthly.
SEC. 2. If 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 31st day of March next then It shall be
the duty Of the City Assessor, with the Committee
Assessments, to assess 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 o
book and advertised Tor the space of twenty
days, within which time the parties 30 as
ssed shall have the privilege OF correcting
les hafor tha ~ ar
or tuey deem themselves over assessed. And ali
persons Offering so to reduce their assessments shall
answer on oatn, all such inquiries in relation TO
their taxable income receipts OF property as the CITY
Assessor shall make. And all assessments 30 made
and not corrected as aforesaid by the parties inter-
ested ut the expiration CT the said twenty days. shall
be deemed correct, and no further appeal there
from shall be allowed.
And each and every such defaulter shall pay
double tax on the amounts 30 assessed Or IN case OF
correction, upon the amounts corrected as atore-
said and executions for the same shall be issued as
in other cases, in case of default In payment
SEC g. It Is made the duty Of the City Assessor to
call the attention OF all persons liable Tor taxes 10 the
several items of taxation herein specified, and to In
sttute such inquiries as will tend to procure ful
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 hum In respecs
Thereof and the Treasurer snail COLLECT tne saIne as
q part OF his tax.
SEC. 4. The taxes assessed under this ordinance,
except such as otherwise directed, shall be paya-
BILE III three equal parts; 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 last day OF November next And In case OF iali-
ure to pay any such part. within twenty days from
the day fixed for the final payment thereon, e1ecu'
tions shall issue 1or such part.
SEC 5. ANY person or persons, or corporauon,s, Z,
falling to pay the taxes in the manner and at the
the time hereinbcfore prescribed, may De douDic
faxed at the option of Council. And 1t shall ne tne
duty OF the City Treasurer to forthwith issue execu'
ps against the goods chattes, and other properly
of said persons or corporations, and Iodge the sal
executions with the City Sheriff, who shall lmmedi-
atelv proceed for the collection Of the same In the
marucr provided W ordinances ior the enforcement
of executions
SEC. G. 10 the end that Council may have an
opportunity of determining whether or not 1t would
be expedient for Council to levy tax or taxes upon
the whole real and personal estate OF which persons
or. in other words, to tax every man upon what he
is really WORTH ii shall be the duty Of the City Asses.
sor, with the Committee Assessments, to prepare
and lay before Council cn or before the first day o
Juy next return of the worth or value OF the reel
aud personal property OF which any inhabitant OF
other person liable to taxation may be possessed, as
OF the first day OF January 1868, making his assess
ment III each case upon inquiry, and from the best
information he may be able to obtain.
SEC :. That all ordinances and parts Of ordinances
repugnant hereto be and the same are hereby re-
pealed.
Ratified in City Council this twenty-eighth day OF
H. ST. January, in the year OF our Lord one thousand
eight hundred AID slxry-e.sht.
P. c. GAILLARD, Mayor
". Il. SMITH, Clerk OF Council. fepruary4