The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-15

i THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT, AND FOR OTHER PURPOSES.
SECTION 1. Be il ordained by The Mayor and Alder
in City Council assembled That tar for the sums,
raised and paid into the Treasury of the City, for the
use and service thereof that Ia to say Two dollars
every hundred dollars of tie value of every house.
building lot wharf or othei landed estate including
every building and improvement on lands under q
lease for term of five or more years, from reli-
gious, charitable, or literary society," or under any
building lease, payable in three periods, viz: March,
July and November
seventy-five cents on every hundred dollars Of all
sales Of goods wares and merchandise on perse nal
account or on account of others, payable monthly.
Two dollars on every hundred dollars OF the gross
receipts of all street railroads, payable monthly
gross receipts of all Express companies, payable
monthly.
scventy-Ave cents on every hundred dollars OF all
sales at auction, payable monthly.
Three dollars per month on every coach or four
wheel carriage drawn by two horses or mules lex
elusive Of the horses or mules), payable monthly.
Two dollars per month on every coach or four
wheel carriage drawn by ole horse or mule (eIclu-
sivs Of the horse or mule), payable monthly
One dollar and hfts cents per month on every two
wheel carriage chair sulkoy, etc., exclusive Of the
horse or mule), payable monthly.
Three dollars on every hundred dollars OF gross
income and ali gross profits derived frop the pur-
suit of any faculty, proft ssion, occupation or en-
ployment, or from the exercise of any Office. whe-
ther in the profession Of the law, the profits 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 1.-THE value
of any bond, mortgage, judgment, decree, or
other investment or security of whatever character
whether the interests or dividends be paid here
elsewhere, payable during month Of March.
Two dollars on every deg kept within the city, pay
bale OF o. before the 29th day Of June next
ILL h,,,,l 80
receipts of all commercial agencies payable monthly.
Three dollars on every hundred dollars OF all COM
missions received by factrs commission merchants,
bankers, brokers' dealers in foreign and domestic
or buying goods wareS, merchandise, produce, and
real and personal property on commission, payable
monthly.
Three dollars on every hundred dollars of all gross
located in this city, whher incorporated or not or
by agencies for individuals or companies, whether
incorporated or not payable monthly:
Three dollars on every hundred dollars Of gross re-
ceipts of all Gas Companies and other manufacturing
companies located in tbi city, payable monthly.
One dollar per month on every horse and mule
used or kept within tile city, excepting horses or
mules used in any licensed crriage, cart dray, or
other vehicle, payable monthly.
Two dollars and fifty cents per month on all retail
dealers in all articles whatsoever, whose monthly
returns Of sIles do net yield taI above the said
amount Of two dollars sad fifty cents
Two QOllhrb Ia OA aA lihloe Ofcf tnou-
tyone years of ege, pay able befor the S1st day
Of March next; provided the amount Of his tax does
not exceed two dollars Per annum.
Two dollars and fifty ents per month on sll Huck-
sters
Two dollars and fifty cents per month on all Bar.
ber Shops.
One dollar 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 all receipts
of livery stable keepers payable monthly.
Two dollars on every hundred dollars OF the gross
receipts of cotton presses payable monthly.
gross receipts of ell printing offices, newspapers and
publishing houses, pay able monthly
Three dollars every hundred dollars Of all goods
sold in the city by 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 on every hundred dollars OF
all sales OF stooks, bonds, and other securities pay
able monthly.
One dollar on every hundred dollars of the gross
receipts Of Magnetic Telegraph Companies, payable
monthly.
seventy.fve cents OIL every hundred dollars Of the
gross receipts of all tavern keepers and liquor deal
ers, payable monthly.
SEC. q If any person or persons or corporations
shall neglect or refuse to render to the City Assessor
return for taxation, under this ordinance, on or
before the 3lst day OF March next, then 1t shall be
the duty of the City Assessor, with the Committee
on Assessments to asess such person or persons or
corporations such amounts as, In their judgment,
and according to tie best OF their knowledge
and information, thny may deem just and pro-
per- which assessments shall be recorded In
book and advertised for the space Of twenty
days, within which time the parties so as
sessed shall have the privilege OF correcting
the same, under oath before the City Assessor II he
or they deem them selves over assessed. And all
persons Offering 80 tc reduce their assessments sha
answer, on oatn, all such inquiries In relation TO
their taxable income roceps or property ss the City
Assessor shall make. And all aases annents 30 made
and not corrected aa aforesaid, by the parties inter-
ested at the expiration Of tho said twenty days, shall
be deemed as correct, and no further appeal there
from shall be allowed.
And each and every such dcfaulter shall pay
double tax on tho amounts assessed or In case OF
correction, upon tn amounts correc ed, as atoro-
said and executions for the same shall be Issued as
In other cases, in caiie Of default in payment
SEQ g. 1t is made the duty Of the City Assessor to
cali the attention of all persons liable for taxes to the
several items Of taxation herein specified, and TO IN.
stitute such inquiries will tend to procure full
return thereof. And If any person shall neglect CT
refuse TO include in his return any such item Of tax
alton the City Aesesor shall assess him In respect
thereof, and the Treasurer shall collect the same as
q part of his tax.
SEC. 4. The taxes assessed under this ordinance,
except such ptherwise directed, shall be paya-
BILE In three cqua parts; one part on or before the
last day of March ext another part on or before the
last day of July ne and the third part on or before
the last day OF November next Aud In case OF fail
ure to pay any such part within twenty days from
the day fixed for the Anal payment thereof, e1eou'
tons shall issue for such part.
SEQ. s. Any perlon or persons, or corporations,
failing to pay the taxes In the manner ana at the
the time hereinb'fore prescribed, may bo douoie
taxed at the optior Of Council. And it shall be the
duty of the City Treasurer to forthwith issue e1pcu-
ms against the goods, chattes, and other properly
of said persons or corporations, and lodge the sald
executions with tie City Sheriff, who shall immedi'
ately proceed for the collection Of the same III the
manner provided oy ordinances tor the enforcement
of executions.
SEC. g. 10 the end that Council may have an
opportunity of determining whether or not 1t would
be expedicnt for Council to levy tax or taxes upon
the whole real and personal estate OF which persons
liable to be taxed within the city mny be possessed
or, in other words, to tax every man upon what he
is really WORTH it sha be the duty of tie City Assos
sor, with the Commttee on Assessments, 10 prepare
and lay before Council en- or before the first day OF
July noXt, return Of the worth or value OF the real
and personal pre- perty of which any inhabitant or
other person atle to taxation may be possessed, as
of the first day o. January, 1883 making his assess.
ment in each casn, upon inquiry. and from the oest
information he may be able to obtain.
SEQ. T. That all ordinances and parts OF Ordinances
rcpugnant hereto be and the same are herepy re-
pealed,
Ratified In Ci:y Council this twenty-eighth day OF
H. ST January, il the year Of our Lord one thousano
einht hundred aud sixty-oght
-S'' P. c. GAILLARD. Mayor
". II. SMITH, Clerk of Council. February4