The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1868-01-15
AN ORDINANCE

he ii ordained by the Mayor and
Aldermen Of the city IF Columbia, in
Council assembled, and 6y Me authority
Of the same, That tax to cover the
period from January 1, 1868, to
January l, 1869, for the sums and in
the manner hereinafter mentioned,
shall be raised and paid into the pub
lie treasury of the said city, for the
use aud service thereof.
Sec. l. That is to say, 81 on eyery
SlOO of the assessed value of real
estate, lying within the limits of said
city; and the value of all taxable
real estate within the city of Colum.
bia, shall be assessed by the City AS
SCISSOR.
SEC. 2. That each male citizen OF
Is years of age, and under 60 wears,
shall pay tax Of 81.
SEC. 5. DC cents snail be paid upon
every S100 of sales of goods, wares
and merchandise, embracing sales of
oil articles of trade, for barter or ex-
change, which shall be made by mer-
chants, traders and dealers, within
the city of Columbia, from the first
| day of January. 1868, to the first day
of January, 1869.
SEC. 4. There shall be paid quar-
terly, l per cent. upon sales mt auc-
ton, on all goods and chattels, and
= per cent. on sales Mt auction of all
real estate and stocks of every de-
scription. Proridcd, That no tax
shall be levied on any sales Mt auc-
ton mado by order of court or pro-
cess of law.
SEC. 5. There shall be paid quar-
terly, by all merchants or others, l
per cent. on all goods, wares and
merchandise sold on consignment;
1la per cent. on the premiums OF
each and every insurance company,
or agent thereof. The refusal or ne
glect to make regular quarterly re-
turns, or pay the tax thereon 10 the
City Clerk, shall subject the parties
to fine of 81 per day for such re-
| fusnl or neglect
SEC. G. There shall be paid So on
each and every horse, mare, stallion,
gelding and mule, kept or used within
city Of Columbia, or sold by traders
or their agents; besides the follow
ing tax on vehicles, viz: On each
four-whcelcd pleasure carriage or
barouchc. drawn by two or more
horses, S12; upon each carriage,
buggy, baronche, gig or sulky, mot
used for hire drawn by one horse
or mule, Sc; for each vehicle used
for the breaking or exhibiting of
horses or mules, $40; for each car
riaSc or hack drawn by two horses,
and run for hire, $l5; upon each
one-horse buggy, gig or sulky kept
for hire, SS; upon each four-horse
wagon, $40; upon each two-horse
wagon, SIS; upon each one-horsn
wagon, cart or dray, $40; upon each
express wagon, S3J; upon each and
every omnibus or stage, $25. Pro-
cided, That nothing herein contained
shall be construed to extend to wa
gons, carts or other vehicles going to
or from market, and owned by non
residents of said city. Each livery
stable keeper, or agent for the sale of
horses or mules, shall be subject to
the same penalty, for not making
proper quarterly returns on oath, MS
designated in section 5 of this Or
dinance.
SEC. 7. Amd be ii fm4ler ordained,
That no person shnll let or hire any
wagon, cart or dray, or other car
ringe, or run any omnibus, stage,
hack or other carriage, for the trans
portation of goods or passengers,
within the limits of said city. without
having first obtained badge from
the City Clerk. to be placed on some
conspicuous part of the vehicle, un-
der penalty of So for each and
every day that such vehicle shall be
so run, TO he recovered by iuforma-
ton before the Mayor, or any one of
the Aldermen of said city.
SEC. 8. That each and every per
son, between the ages of IS and so
years, liable to work twelve days in
each year on the streets of said city,
may and shall be excused from the
performance of this duty, by the
payment of So to the City Clerk; on
failure to pay the sum of $5, Mt the
time of payment Of their general tax,
shall, when summoned to do SO, be
required to work upon the streets OF
the said city for full twelve days,
under the direction of the overseer,
or acting overseer of the streets.
Any person refusing or neglecting to
obey the summons, shall be fined 50
l l. L