The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-19
Git) advertisements.
AN ORDINANCE
ITO RAISES UPPLTES FOR THE YEAR ONE
/ THOUSAND EIGHT HUNDRED AND SIXTY.

ITO RAISES UPPLTES FOR THE YEAR ONE
i THOUSAND EIGHT HUNDRED AND SIXTY.
EIGHT, AND FOR OTHER PURPOSES.
SECTION !. Bf IL ortlpined by the Mayor and Alder
men in City Co assembled That tax for the sums
and in the manner hereinafter mentioned, shall be
raised and paid into the Treasury OF the City, the
Use and service thereof that Is to say: Two dollars on
every hundred dollars of the value of every house,
building lot wharf, or other landed estate including
every building Hnd improvement on lands under
lease for term of five more years, from reli-
gious, charitable, o. Literary society. OF unoer any
building lease payable in three periods viz: March,
July and November.
seventy-fye cents on every hundred dollars OF all
sales of goods, wares and merchandise on perse nal
account or on account OF others, payable montniy.
Two dollars en- every hundred dollars of the gross
receipts of ull street railroads, payable monthly
Three dollars every hundred dollars OF OIL
gross receipts OF all Express companies, payable
monthly.
Scventy-fve cents on every hundred dollars OF all
sales at auction, payable monthly.
Three dollars per month un every coach OF four
wheel carriage drawn by two horses or mules te1-
clusi o of the Eorses or mules) payable monthly.
Two dollars per month OIL every coach or four
wheel carriage drawn by one horse or mule (exclu-
siye OF the hor Sc mulel, payable monthly.
Que dollar aad fits cents per month on every two
wheel carriage chair, sulkey, etc., exclusive OF the
horse or mule). payable monthly.
Three dolaIs on every hundred dollars of gross
income, and all gross profits derived from the pur
suit of any faculty, profession. occupatlon OF en-
ther in the profession of the law. the pro:s derived
from the costs OF suits counsel fees or other sources
of professional incomes income from the practice OF
dentistry, etc. payable monthly.
Fifty cents On every hundred dollars OF tne value
of auy bond, mortgage, judgment, decree, or
other investment security, OF whatever cnaracter
whether the said bond. etc. be located, and
whether the interests or dividends be paid mere OF
elsewhere, payable during month OF March
Two dollars on every dog kept within tue city, pay
bale OF, O. before the 29th day of June next.
Three dollars ON every hundred dollars OF gross
receipts of all commercial agencies, payable montny
Three dollars on every hundred dollars OF oil COM
missions received by factors commission merchants
bankers, brokers, dealers in foreign and domestic
exchange vedue masters, or other persons vending
or buying goods, wares, merchandise produce, ana
real and perlonal property on commission payable
monthly.
Three dollars on every hundred dollars OF all gross
premiums received for or by any Insurance. company
located IN this city, whether Incorporated or not or
by agencies tor individuals or companies, Wnetner
incorporated Or not, payable monthly.
Three dosrs on every Hundred dollars OF gross re-
ceipts of oil Gas Companies and other manufacturing
companies located in this city. payable monthly.
One dollar per month ON every horse and mule
used or KEEP! within the city, excepting horses or
mules used in any licensed carriage, cart dray, or
other vehicle payable monthly
Two dollars and fifty cents per month on all retail
dealers in ull articles whatsoever. whose monthly
returns of sIles do not yield tax above the said
amount of two dollars and fifty cents.
Two dollars capitadon tax on all males over twen-
tyone years of oge payable on or befor the Sst day
Of March next provided the amount OF MS TAX uoes
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
ber Shops.
One doll Al on every hundred dollars of the gross
receipts of Hotels and public Eating and Boarding
Houses, payable monthly.
One dollar on every hundred dollars OF oil receipts
Nc1 1i,ta, oko ,1a
Two dolla:s on every hundred dollars OF tho gross
receipts of cotton presses. payable monthly.
seventy-ATe cents on every hundred dollars OF the
GROSS receips of all printing Offices newspapers and
publishing houses. payable monthly:
Three dollars on every hundred dollars OF oil goods
sold in the city by persons not residents BY sample
or otherwise.
One dollG on every hundred dollars of sales Of all
horses and mule; brought to the city. payable
monthly.
twenty-five cents on every hundred dollars OF
nl sales OF stocks, bonds and other securities, pay
able monthly.
One dollar on every hundred dollars Of The gross
receipts OF Magnetic Telegraph Companies, payable
monthly.
seventy-Avc cents on every hundred dollars of the
gross receipts OF all tavern keepers and liquor deal
ers, payable monthly.
SEC. .. If any person or persons or corporations
shall neglect refuse render to the City Assessor
o return for taxation. under this ordinance, or
before the 3lst day of March next then it shall be
on Assessments to assess such person persons or
corporations such amounts rs, In their judgment,
and according to the best OF their knowledge
and information, they may deem just and pro-
per, which ass? ssments shall be recorded in o
book and advertised for the space of twenty
days, within which time the parties 30 ns-
se,sed shall have the privilege of correcting
the same, under oath before the City Assessor. If he
or tuey deem themselves over assessed And all
persons offering to reduce their assessments shall
answer, on oatn, all such inquiries in relation to
their taxable income receipts o. property as the City
Assessor shall make And ali asse sments 80 made
and not corrected as aforesaid by the parties inter-
ested ct the expiration Of the said twenty days, shall
be deemed ns correct, aud no further appeal there
from shall be allowed
And each and every such dcfaulter shall pay
double tax on tho amounts assessed or, in OF
correction, upon the amounts correc cd, as aiore-
said anu executions for the same shall be issued
in other cases, in cas-. OF default in payment.
SEo 3. 1t is made the duty of tho City Assessor to
CO the attention OF oil persons liable for taxes to the
several items OF taxation herein specified and to in
sttuto such inquiries will tend TO procure full
return thereof. And If any person shall neglect CT
refuse include in his return any such item OF tax
aon the City Assessor shall assess HIM in respect
thereof and the Treasurer shall collect the same ;.s
part Of his tax.
SEC 4. The taxes assessed under this ordinance,
except such as are otherwise directed shan be paya
bio III three equal parts; one part on or before the
lust day of March next another part before the
the last day Of November next And in case OF fail
ure to pay any such part within twenty days from
the day fixed Tor the final payment thereof e1ecu-
tions shall issue Tor such part.
SEC. 5. ANY person or persons, or corporations,
fning to pay the taxes in the hummer and ut the
the time hereinbefore prescribed, may be double
taxed at the option of Council. And it shall be the
duty Of tile City Treasurer to forthwith issue
ms against the goods chattels aud other property
of said persons corporations and lodge the said
executions with the City Sheriff, who shall mmedi-
ately proceed for the collection of the same, in the
manner provided by ordinances for tho enforcement
of executions.
SEC. 8. To the end that Council may have an
opportunity of determining whether or not it would
be expedient for Council TO cvy tax or taxes upon
the whole real and personal estate OF which persons
liable to be taxed within the city may be possessed,
or, in other words, to tux every man upon what he
is really worth, it shall he the duty OF tie City Asses
sor, with the Committee on Assessments TO prepare
and lay before Council cn or before the hrst day of
July next return of the worth or value of the real
and persona. property Of which any inhabitant or
other per liable to taxation may be possessed,
OF the first day OF January 1868, making his assess
ment in each case, upon inquiry and from the best
information he may be able to obtain.
SEC. 7. That all ordinances and parts of ordinances
rcpugnaLt hereto bc and the same are hereby re-
pealed.
Ratified in City Council this twenty-eighth day of
Il. ST. Jaruary, in tine yelr oil our Lord one thousand
eight hundred and xty-c ght.
P. c. GAILLARD, Mayor
W. II. SMITH, Clerk OF Council. February4
AN ORDINANCE
TO ABOLISH THE OFFICE OF KEEPER OF ST. MI