The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-01-22

Present-His Honor the Mayor, Aldermen
Ravenel, Wragg, Small, O'Neil, Willis, Olney,
Cakes, Honour, Marshall, Enston, Wqilden,
Cosgrove, Butler, Pringle, steinmeyer, Parker.
Gerdts.
The Mayor stated the object of the meating,
and proceeded to read the following opinion Of
the City Attorney on the constitutionality Of
tax on sales.
To The Hon. p C. Gaillard, Mayor, DC.
srR: Your letter requests my opinion upon the
question whether the City Council has the power to
levy o tax upon sales of merchandise.
The City Council has, under its charter full power
and authority to maze such assessment on the in
habitants of Charleston, or those who hold taxable
property within tho same. for the SAFETY, conVe'
nience benefit and advantage of the city as shall ap-
pear to them expedient.
And In several cases, the Court OF Appeals has ex-
pressed the opinion not only that the power OF taxa.
don possessed by tho 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 State certainly
taxes Gales and its right to do 30 ia not questioned
Taxes are laid upon persons and property, snd 1t
has been suggested that tai upon sales Is TAX
upon industry and not upon properly. mere ls
forco In the suggestion but the answer seems 10 be
that an assessment upon sales is only o particular
mode Of 1cvying the Tux upon the merchandise.
which is tho object of sale tax upon sales OF
goods wares and merchandise, and INK at the same
fine on stock In trade, would bo double tax and
Justly liable to exception But II tho taI DO LAID only
upon the sales and not upon the stock In trade,
there is but ono tax upon the Same subject matter
and tho mode of assessing 1t is the only point OF d-
ference between thom.
It seems to me that the mo 10 Of evylng the assess.
ment is rather question of policy than OF power.
It may be very unw1se, In view OF tie interests Of
trade to lay taxes upon saes which are acts OF COM
fo a
Hon.
The early tax ordinances were destroyed In the
course of the war; The earliest can find IN print
is that for 1882 which contains tax on sales, and
from that time to the present either tax on sales or
tai on stock In trade has been inserted In every
ordinance to raise supplies and moro frequently tho
tax on sales.
from doubt, but considering the long settled prac.
tce of Council and the recognition by the courts OF
the taxing power Of the city as being substantially
the same as that of the State where there no
latve restriction upon its exercise. cannos foNse
Council to deny itself the exercise OF the power, II,
In its Judgment such should be necessary TO the
support Of the city government.
hny practical difficulty which may arise from the
failure Of this source Of revenue should the a1 90
declared Illegal may be remeded by o subsequent
assessment on stock in trade more particularly as by
the bill before Council the sales for the year are to
be paid In installments.
Respectfully, W. u. Poh1hh'
January q, 1868.
The amendment Of Alderman Marshall
then came up for consideration, and after some
discussion the vete was taken by yeas and
nays. Nays 10; ayes 7. The amendment was
lost.
The bill was then taken up by clauses, and
passed its second and third reading. The title
was then changed to an ordinance, and it wai
ordered to be engrossed.
AN ORDINANCE TO RAISE SUPPLIES FOR THE YEAR oSI
THousAND EIGHT HUNDRED AND sI1TY-EIaHr, AM
FOR OTHER PURPOSES.
SECTION l. Be il ordained by the Mayor and Alder
men in CITY Council assembled That tax Tor the sums
and in the manner hereinafter mentioned, shall DC
raised and paid into the Treasury OF the Cty Tor the
use and service thereof that s to say Two dollars OF
every hundred dollars Of the value OF every mouse
building lot, wharf, or other landed e.tate incuolnt
every building and improvement on lands under
| lease for term of five or more years, from ren
rious charitable, or literary society. or under an!
building lease payable in three periods, viz: March
| July and November.
| aales 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 oil street railroads, payable monthly.
Three dollars on every hundred dollars of th
gross receipts OF all Express companies, psyabl
monthly.
Seyenty-hve cents on every hundred dollars of oil
sales at auction. payable monthly.
Three dollars per month On every coach or fou
| 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 fou
wheel carriage drawn by one horse or mule (exclu
sive Of the horse OF mule). payable monthly.
One dollar and Fifty cents per month on evory tw
wheel carriage, chair sulkey ETC., exclusive of tn
horse or mulel. payable monthly.
Three dollars on every hundred dollars OF gros
income and oil gross profits derived from the pu
suit of any faculty, profession, occupation or en-
ployment, or from the exercise of any Office, WHIT
ther in the profession of tho law, the pro:s derive
from the costs of suits, counsel fees, other source
Of professional incomes, income from the practice
dentistry, etc.. payable mon, hly.
Fifty cents on every hundred dollars of the Walt
of auy note, bond. mortgage. judgment, decree.
other investment or security Of whatever characte
whether the said note, bond, etc., be located, 81
whether the interests or dividends be paid here
: elsewhere, payable during month OF March.
Two dollars on every dog kept within the city, pa
abba OIL Or halore tho 29th iaY Of Juna next.