The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-29
Gitp advertisements.
AN ORDINANCE

Gitg AOuert1setllfrts.
AN ORDINANCE
ITO RAISES UPPLTEs FOB THE YEAR ONE
THOUSAND EIGHT HUNDRED AND Sixty
EIGHT, AND, FOR OTHER PURPOSES.
SECTION l. Be IL ord9lned oy ne Mayor ana Asaer
and In the manner hereinafter mentioned, shall be
raised and paid into the Treasury OF the City ior the
use or service thereof that is to say: Two dollars on
every hundred dollars Of the value OF every mouse,
buildiur lot wharf or other landed estate including
eyery building and improvement on lands under
lease for term of five or more years. rom q rell-
Qious charitable, literary society. or under any
build nR lease, payable In three periods VIZ: MARCH,
July ind November.
Sew snty-fve ceIts every hundred dollars OF all
sales Of goods, wares and merchandise on perst nal
accou Mt or on account OF Others payable monthly
Two dollars on every hundred dollars OF the gross
receipts of oil street railroads, payable monthly.
Thsce dollars on every hundred dollars OF al
gross receipts OF ell Express companies, payable
monthly. ~
Seventy-fye cents on every hundred dollars OF al
sales at auction, payable monthly.
Three dollars per month every coach or four
wheel carriage drawn by two horses or mules lex
clusi se of the horses mules), payable monthly:
Two dollars per month on every coach or four
wheal carriage drawn by one horse or mule le1ciu'
sive Of the horse or mulel, payable monthly
Ore dollar and fiftv cents per month on every Two
wheel carriage, chair sulkey, etc, exclusive OF the
o
Three dollars on every hundred dollars Of gross
income and all gross profits derived from the pur-
suit of any faculty, profession, occupation OF en-
poyment, or from the exercise Of any Office, whe.
ther in the profession OF the law the proh:s derived
FROM the costs OF suits counsel fees, or other sources
Of professional incomes income from the practice OF
den istry, &c, payable mon. hly.
Fifty cents on every hundred dollars of ,the value
of auy bond. mortgage. judgment, decree, OIL
Other investment or security, of whatever character
wht ther tho said bond, etc., be located, and
whether the interests or dividends be paid here or
else where payable during month OF March
Two dollars every dog kept within the city, pay
bau Oil o. before the Goth day of juno next.
Three dollars on every hundred dollars OF gross
rec ipts of all commercial agencies, payable monthly
Three dollars on every hundred dollars OF all COM
missions received by factors, commission merchants,
ba1 kers, brokers, dealers in foreign and domestic
exchange vendue masters. or other persons yendn9
or buying gools, wares merchandise, produce, and
real and personal property on commission, payable
monthly.
pre miums received for by any Insurance Company
locIled IN 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-
ceioto of oil Gas Companies and other manufacturing
companies located in this city, pay abe 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 dray, OF
otrer vehicle, payable monthly
Two dollars and fifty cents per month on all retail
deflers 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 capitation tax on all males over twen-
yone years of oge, payable or beor the 31st day
of March next provided the amount Of his tax does
nos exceed two dollars per annum.
.wo dollars and fifty cents per month on all Huck-
sters.
Two dollars and fifty cents per month on all Bar
bar Shops
One doll IT on every hundred dollars Of the gross
receipts of Hotel, aud public Eating and Boarding
Houses, payable monthly.
One dollar Oh 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.
beventy-hve cents on every hundred dollars OF the
gross receipts of ali 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 all
horses and mules brought to- the CITY, payable
monthly.
Twenty-Five cents Oh every hundred dollars OF
all sales OF stockr. bonds, and other securities pay
able monthly.
One dollar on every hundred dollars of the gross
receipts OF Magnetic Telegraph Companies, payable
monthly.
seventy-hye cents on every hundred dollars of the
gross rcci ipts Of all tavern keepers and liquor deal
eIs, payable monthly
SEC. g. II any person or persons or corporations
sa neglect or refuse to render to the City Assessor
O return for taxation. under this ordinance, on or
before the 3lst day of March next then it shall be
tie duty OF the City Assessor, with the Committee
OIL Assessments to assess such person or persons
corporations such amounts u.s. in their Judgment,
aid according to the bost OF their knowledge
aid informa ior, they may deem just aud pro-
pr, which assessments shall DO recorded in q
book and advertised Tor the space of twenty
days, within which time the parties 30 as
ST. sed shall have the privilege of correcting
tile same under oath, before the City Assessor If he
o. tney deem themselves over assessed. And all
persons Offering to reduce their assessments shall
answer, on oatn, al such inquiries in relation to
teir taxable income receipts property the City
Assessor shall make. And ali asse. ISM ents 80 made
and not corrected aforesaid by the parties inter-
ested. at the expiration Of the said twenty days. shall
he deemed correc;, and no further appeal there
from shall be allowed.
And each and every such defaulter shall pay
double tux on the amounts so assessed Or IN case OF
correction, upon the amounts correc ed, as atore-
ead, executions for the same shall be issued as
IA other cases, in case oil default in payment.
SEC. s. 1t is made the duty of the City Assessor 10
cal the attention OF oil persons liable for taxes the
several items oil taxation herein specified and to in
stitute such inquiries as will tend 10 procure full
return thereof. And it any person shall neglect CT
refuse to include in his return any such item OF tax
ttion, the City Assessor shall hum in respect
thereof and the Treasurer sha collect the same is
u part OF bis tax
SEC. 4. The taxes assessed under this ordinance,
except such as are otherwise directed shall be paya-
5le IN three equal parts; part or before the
last day Of March next another part on before the
INST day of July next AMI the third part on or before
The last day November next. And In case of fail
IRE TO pay any such part. within twenty days from
he day fixed for the final payment thereof exccu-
dons shall issue Tor such rart
SEC. 8. ANY person o. persons, or corporations,
niling to pay the taxes in the manner and at the
The time hereinbcfore prescribed, may be double
:axed at the option Of Council. And il shall be the
duty OF the City Treasurer to forthwith issue cxrcu-
i rs against the goods, chattcls and other property
Of said persons or corporations and lodge the said
executions with the City Sheriff, who shall lmmedi-
ltey proceed for the collection of the same, In the
manner provided by ordinances tor the enforcement
of executions.
SEC G. 10 the end that Council may have an
opportunity OF determining whether or not it would
be rxledient IUr Council 10 levy tax or taxes uIon
the whole real and personal estate of which persons
liable to be taxed within the city may be possess d,
or, in other words, to tax every man upon what ne
is really worth, it shall be the duty OF Tie City As IS
sor, with the Committee on Assessments, 10 prepare
and lay before Council cn or before the first day of
July next, return OF the worth or value oil the real
and personal property OF which any inhabitant or
other person liable to taxation may be possessed, as
OF the first day Of January, 1865 making s asscss-
ment i'll each case, upon inquiry, and from the best
mi frT,1 f0 nnrrN4