The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-12-30

impr ,ycmeut on lands under lease for term o
five or more years, from religious, charitable OF
literary society, or undera any 4uiioiG ease
Fifty cents on every hundred dollars OF all sacs OF
goods, wares, or merchandise t:xcept cot'onl' Oh
personal account, OF on account Oh otnors' ano W
| twenty-five cents on every hundred dollars OF al
sales Of cotton on neI soma account or Oh account oi
others all payable mon'h.y.
1hrco dollars Oh every hundred dollars OF tne
gross receipts OF all street railroads - payable
Three dollars on every hundred dollars Of the
pross receipts OF all express companies and oil
magnetic telegraph companes-payaoio monthly.
Fifty cents every hundred do.lIr5 OF the gross
| amount of all sales at auction plyabe monthly.
Fifty cents on every hundred dollars OF the gross
receipts of all printing offices, newspaper and
publishing houses-payable monthly
Fifty cents on eve:y hundred dollars OF the gross
receipts Of all tavern or hotel keepers, anl liquor
ealeIs-payablc monthly.
twenty-five cents on every hundred dollars of all
sales of stocks bonds and other securities, whetll
er made at auction or at private sale-payabie
monthly.
Fifty cents on every hundred dollars of the gross
receipts of I'LL hotels, and public eating and boarding
houses-payable monthly.
Fifty cents every hundred dollars of all receipts
Of livery stable kecpers-payaelc monthly.
three dollars Oh overy hundred dollars of all goods
sold IN the city by persons not residents, by sample
or otherwise.
Fifty cents every hundred dollars of sales of all
hsrses OF mules brought 10 the city-puyabie
monthly.
Three dollars on every hundred dollars Of gross
ceipts OF al commercial agencies-payable monthly.
Three dollars every hundred dollars Of all com.
missions received by factors commission merchants,
bankers brokers' dealers in foreign and domestic e1-
changes, veudue masters, or other persons vending
or buying goods, wares, merchandise, produce aud
real and personal properly on co!nmission-layable
monthly.
Three dollars on every hundred dollars Of gross
premiums received by any lite or other insurance
company, located in this sty, whether incorporated
or not or by agencies for individuals companies
whether Incorporated or not-payable monthly.
Three do lars on every hundred dollars OF gross
receipts Of all gas com ,eniss-payable monthly.
Three dollars on cvory hun lred dollars OF the
gross receipts OF all cotton pc 'ses - payable
monthly.
Three dollars on every hundred dollars of gross
income, and all gross profits derived from the pur-
suits OF sny faculty, profession, occupation or ON
ployment, or fIom the exercise OF any onice
whether in tine profession OF tic law the pr Ii de-
rived from tho costs Of suits, counsel fees, or other
sources of professional incomes, aid also from the
practice OF dentis rs, &c.-payable month";.
Fifty cents On cvey hundred dollars OF the v!'ue
of any boud, mortgage judgment, decree, or other
investment or security OF whatever chalGctor
whether the said bond, &c, be located. and whether
the interest or dividend be paid here Or cscwhe!c-
payable during month oi March. 1862
Five dollsrs pes month on every hors: raiiroai
car used or kept TOR use, whether drawn by enc or
more horses or mules texclu i've OF the ho:scS o.
mu,es)-pay able MONTH.
Three dollars per month Oh every colch or four
wheeled carriage, us d or kcps for use, GrAwn 1y
two horses or mules, teXciuslio ol ;lc horses OF
mules.-pay bic monthly.
Two dollars per month on every coach or four
wheel carriage, used or lept for use drawn by ono
horse or mule, exclusive Of the hor c or mulel-
payable monthly.
One dollar aud ifty cents por month OH every two
wheel carnage chair. suky, &c., used Or Kept for
use, Exclusive of the horse or muel payable
monthly.
One dollar per month on c7ery horse or mule
used or kept within the city, excepting horses or
mules used in any lie nsed carriages. carts, drays or
other vehlclcs--oayable monthly.
Two dollars and fifty ccnts per month on ali re-
tnil dealers in all articles whatsoever, whose month
~ returns oil sales do not yield Tx above the
said amount Of two dollars and fifty celts--payaoic
monthly.
Two dollars and fifty cents Fer month on all hucks
ters-payabic monthly
Two dollars and fifty cens per month on oil bar.
ber shops-payable nonthy.
annum-payab.e on or before the 29th day OF June
Fifty cents on every hundred dollars of oil freight
and passenger lists, payable in this C.ty. OF al
steamers or sailing vessels; the samc TO bo plid Cy
the consi2nec, agent captain, or whosoevcr
transact. the business for such vcssel-the same
payable monthly.
SEC. q If any person or persons, or corporations,
shall neglect euse to render to the City Assessor
retul for taxation under this ordinance on or be-
fore the lst day Of March next then it shall be the
duty OF the City Assessor, with the Committee on
Assessments, to assess such person or persons, or
corperatior ), such amounts as in their judgments,
and, according to the best of their knowledge and
information, they may deem just and proper which
.s ths sas for tho space Of twenty days
which time the parties so assessed shall nave inc
privilege of correcting tho samo, under oatn,
before tho City Assessor, II he or tneS
deem themselves over-assessed. And oil persons
Offering so 10 reduce their assessments shall answer,
on OATH all such inquiries IN relation to their taxa,
Bile receipts or property, as the Clty assessor sai
make And all assessments 50 mase and nor COT
reced as aforesaid, by the parties Interested at tne
expiration Of tie said twenty days, shall be deemed
as correct and no further appeal thereirom shall DC
allowed. L.,
he tax ON the amounts SO assessed, or in case OF
correction upon the amounts corrected, as afore-
eaid and executions for the same shall belssued, as
in other cases, in case ofdeiault in payment
SEC g. 1t is made the duty of the City Assessor to
call the attention OF oil persons liable LOT a1es 70
the several items Of tax.tiOn, herein specined ana
to institute suck inquiries as will lend 10 procure
full return thereof and if any persen shall
or refuse toinclude in his return any such item of
taxation, the City Assessor shall assess him IN re-
spect thereof, and the Treasurer shall collect the
samo as part OF nis TAX. ,,.
except such 90 are otherwise directed. shall be pay
alb in three equal parts ono part on or before the
last day Of March mex; another part on or oeIore
the last day of juno next and the third on or before
the last day OF Septeuocr neA.' hiu ~ SeoN " -, -
ure to pay apy such part, within twenty days from
the day fixed for the final payment thereof, execu-
,ions shall issue for such part
SEQ 5. ANY person or persons, or corporations,
falling to pay the tixcs in the manner and at the
times hererbefore prescribed, may DO oouoic ta1eo
at the option of Coune !. And 1t shall be The duty
of the City Treasurer to rthwith issue executions
against the goods. chittels and other properly OF
said mel sous and corporations and lodge the SAID
executions with tho City sheriff, who Shall lmmc-
diae proceed for the collection OF The same, IN the
manner provided by ordinances for the enforcement
oil executions.
SEC 6. 10 the end that Council may have an op-
nortunity of Determining whether or not 1t would
be expedient to levy tax or taxes upon the wh dc
real and personal estate of which persons able TO
be taxed within the city may be possessed or. IN
other words to tux every man upon what no Is
really worth. it shall be The duty OF the CITY asses
sor, with Committee Oh Assessments, to prepare
and lay before Council before the first DAY 81
July next q return OF the worth or Va.ue
of the real and personal property OF which
any iuhabitant or other person, Liable 10 ta1a-
ton may be possessed, as of the first day OF Jal-
ary 1869, making his assessment In each case upon
INQUIRY. and from the best information he may DO
able TO obtain
SEC. z. That all ordinances and parts OF ordinan-
ces renrpnapt hereto be and the samo a.c hereby
repealed.
The bill was laid over to the next meeting.
Also, the bill for tho liquidation of the interest on
the city debt:
A ELL TO PROVIDE FOE THE LIQUIDATION OF INrE-
REST AND ARREARS OF INTEREST On ''AS clii ohoi'
TO 1sT JANUARY 1669. =,
SECTION J. Be 10 ordained by the Mayor and Al
dernen in CITY Council assem- aed, lna there shall
bo ISSUED to persons holding stocks or six per cent
bonds OF the CITY, and entitled 10 receive the interest,"
thereon &C rued On tho first day of Janu Try, lS69
for IA