The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-18
Gitp advertisements.
AN ORDINANCE

TITO RAISES UPPLlES fOh IaE fEAn UME
/ THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT, AND FOR OTHER PURPOSES.
SECTION /. Be IL ordr,ned by the Mayor and Alder
men in (y 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
use 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 including
every building and improvement on lands under
lease for a term of FIVE or more years, from reli-
gious charitable, literary society. OF under any
building lease payable in three periods, viz: March,
July and November.
sales Of goods wares and merchandise on perst nal
account or on account OF others, payable monthly.
Two dollars every hundred dollars of the gross
receipts of all street rsilroadu, payable monthly
Three dollars OIL every hundred dollars Of all
gross receipts OF all Express companies, payable
monthly.
sevelity-6ve cents on every hundred dollars of all
sales al auction. payable monthly.
Tbres dollars per month Oh every coach or four
wheel carriage drawn by two horses or mules lex
elusive of tine horses or mules) payable monthly:
Two dollars per month Oil every coach or four
wheel carriage drawn by one horse or mule (exclu-
sive OF the horse or mule), payable monthly.
One dollar and ffts cents per month on every Two
wheel carriage, chair sukcy ETC., exclusive OF the
horse Or mule). payable monthly.
Ihrne dollars on every hundred dollars OF gross
incom, and all gross profits derived from the pur-
suit OF any faculty, profession. occupation OF en-
ploym ent or from the exercise OF any once. whe.
thcr III the profession OF the law the prohs derived
from the costs OF suits counsel fees, or other sources
of incomes, income from the pracuce Oh
dentistry, etc., payable mon. hly.
FiftJ cents on every hundred dollars OF 1.-THE value
of any bond. mortgage. judgment, decree, or
other investment or security, of whatever character,
whether the said bond, ETC., be located, and
whether the interests dividends be paid here or
elsewhere, payable during month OF March.
TWO dollars every dog kept within the city, pay
bale cr o. before the goth day of June next.
Three dollars on ovcry hundred dollars OF gross
receipts of all commercial agencies payable monthly
Three dollars on every hundred dollars OF oil COM
missions received by factors, commission merchants
bankers, brokers. dealers in foreign and domestic
eIchf nge vendue masters or other persons vending
or buying gooLs, wares, merchandise, produce, ana
real and personal property on commission, payable
monthly.
II zee dollars on every hundred dollars of all gross
prem iums received for py any Insurance Company
located this city. whether incorporated or not or
by ns sencirs for individuals or companies, whether
incorporated or not, payable monthly.
Thee dollars on every Hundred dollars OF gross re-
ccipla of al Gas Companies and other manufacturing
companies located in this city, payable monthly.
on, dollar per month on every horse and mule
used or kept within the city, excepting horses or
mules used in any censel carriage, cart, oray, or
other vehicle payable monthly
Two dollars and 6ity cents per month on all retail
dealers In all articles whatsoever. whose monthly
returns Of lies do not yield tax above the said
amount Of two dollars and fifty cents.
Two dollars capitauon tax on all males over twen-
yore years of vge payable on or beor the 31st day
of March next; provided The amount OF his tax does
not exceed two dollars per annum.
Two dollars und fifty GEMS per month on all Huck-
sters.
Two dollars and fifty cents per month on all Bar
Der shops.
Ore doll on every hundred dollars of tie gross
receipts of Hotel and public Eating and Boarding
Houses, payable monthly.
Ono dollar on every hundred dollars of III! receipts
of livery stable keepers, payable monthly.
TIN Dna dollars of
rece pts OF cotton presses. payabl; monthly
Seventy-fye cents on every hundred dollars Of the
gros, receipts of all printing offices, newspapers and
pub. ishing houses, payable monthly.
Three dollars on every hat dred 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 all
hor es and mule brought to the city. payable
moi thly.
twenty-five cents Oh every hundred dollars OF
all sales OF stocks, bonds and otner securities pay
able monthly.
One uolIar on every hundred dollars of the gross
rece pts OF Magnetic Telegraph Companies payable
monthly.
Seventy-6ve cents on every hundred dollars OF the
GROSS receipts OF all tayern keepers and liquor deal
ers, payable monthly.
$40. 2. II any person or persons or corporations
sha! neglect refuse to render to the City Assessor
q return tor taxation. under this ordinance, on or
before the Slst day of March next then it shall be
the duty OF the City Assessor, with the Committee
corporations such amounts as, in their Judgment,
and according to the best Of their knowledge
and informa. ior, they may deem just and pro-
per, which assesspents shall be recorded In o
days., within which time the parties so as-
sc. sed shall have the privilege of correcting
the same, under oah before the City Assessor If he
or fuey deem themselves over assessed And all
perions Offering so to reduce their assessments shall
ans Ier ON oath all such inquiries in relation to
their taxable income receipts OF property as the City
ASS essor shall make. And nj asse. sments so made
and not corrected, as aforesaid, by tho parties inter-
estd. at the exir- ton Of tire said twenty days, shall
be ecmed as corrccI, aud 10 further appeal there
from shall be allowed.
And each and every such dcfaulter shall pay
double tax the amounts 50 assess I'd or, IN case OF
cor :ection upon the amounts ed, US aiore-
sa, executions for tile same shall be issued as
in other cases, III cas- OF default in payment
SEC. 1t is made the duty OF the City Assessor to
ca tho attention OF a persons liable for taxes to the
several items Of taxation herein specified, and to in
sti!utc such inquiries will tend 10 procure full
return thereof. And it any person shall neglect or
refuse to include In his retnrn any such item OF tux
aiDn the City Assessor shall assess him il respect
thereof and the Treasurer shall collect the Is
o part OF his tax.
SEC. 4. The taxes assessed under seas ordinance,
ex ept such otherwise dilr ced shall be paya
BILE IN three equal parts; one part on or before the
last day OF March next another part on or before the
las day of July next and the thIrd part on CT before
the last day OF November next. AID III case of fail
urn to pay any such part. within twenty days from
thu day fixed for The inal layLlen thereof, e1eou-
ticns shall issue Tor suoh part.
SEC D. ANY lerson OF Persons or co.porations, |
falling to pay tue taxes i'll the manner AMI ut the |
tn, time herciubafore prcsc;ibcI, may be double |
taxed ut tho option of Council And it shall be the
duty OF the City treasurer to forthwith issue execu-
Ii ns against the goods, chattce, aud other property
OF said persons or corporations, and lodge the said
ex cutions with the City Sheriff, who shall immedi.
ately 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 nm |
opportunity Of determining whether or not it would
b. exprdient Tor Council to levy tex or taxes ron
the whole real and Personal estate of whicl pcrs ms
liIhle to BIZ taxed within the city may be pc csscs, Cd
oT, IN other words, to tax every man upon whu. he
s really worth, it shall be the duty Of tie City A. es
sor, with the Committee on Assessments, to prc,aro
and iay before Council, Cn CT before the Grst day OF
July next return OF the worth OF ya:ae Of the real
nd PERSONAL property OF which any iunabitaLt or |
other person liable to taXati0n nay be possessed, US
oi the first day OF Jaa;ary, lsCs making his assess
m snt III each case upon inquiry. aud from the best
he ma, be Gblc to obtain.
SEC. l. That ali ordinances and parts Of ordinances
RI pugnant hereto be and the came are hereby re. |
poaled.
Ratified in City Council this twenty.eighth day Ct
T.. January, in the year OF our Lord enc thousand
cl5ht hundred aud sxty-e ght.
P. c. GAILLARD, Mayor