The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-02-13
AN ORDINANCE
November 2

AN ORDINANCE
TITO RAISES UPPLIEs FOR THE YEAR ONE
1 THOUSAND EIGHT HUNDRED AND SIXTY
EIGHT, AND FOR OTHER PURPOSES.
SECTION !. Be il ordained by the Mayor and Alder
men in City Council assembled That tax for the sums,
and in tho manner hereinafter mentioned, shall DO
raised aud paid into the Treasury OF the CITY, Tor the
use and service thereof that is to say Two dollars
every hundred dollars of the value of every house,
building. lot wharf or other landed estate including
every building and improvc.n vt on lands under 9
lease for term of five or more years, from reh-
gious charitable, liternry society. or under any
building lease payable in three periods viz: March,
| July and November.
Seventy-fve cents on every hundred dollars OF all
saes Of goods, wares and merchandise on perst nal
account or on account OF Others payable monthly.
Two dollars OIL every hundred dollars Of the gross
receipts of all street railroads, payable monthly.
Three dollars Oil every hundred dollars OF all
| gross receipts OF all Express companies payable
| monthly. .
seventy-ave cents on every hundred dollars of all
sales at auction. payable monthly.
Three dollars per month On every coach OF four
wheel carriage drawn by two horses or mules lex
elusive of the horses or mules) payable monthly.
Two dollars per month OH every coach or four
wheel carriage drawn by one horse or mule (e1clu-
| sive OF the horse or mule), payable monthly.
One dollar and fifty cent. per month on every two
wheel carriage chair sukey etc., exclusive Of the
horse or mulel. payable monthly.
IDTvN r,s's- every hundred dollars OF gross
income an.. - gruss ,sIs6ts derived from the pur-
suit of any faculty, profession, or "rr,-
ployment or from the exercise of ony office. whe.
thcr in the profession of the law the protts derived
from the costs OF Suits counsel fees. or other sources
Of professi nal incomes, income from the practce OF
dentistry, etc, payable monthly.
Fifty cents on every hundred dollars OF the value
of any bond. mortgage, Judgment Decree or
whether tho 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 the city pay
bale OH o. before the 29th day Of June next
Three dollars on every hundred dollars OF gross
receipts OF all commercial agencies payable monthly
Three dollars on every hundred dollars OF all COM
missions received by factors, commission merchanss
bankers brokers, dealers in foreign and domestic
exchange vendue masters, or other persons VenonG
or buying goods, wares, merchandise, produce, ana
real and personal property on commission, payable
monthly.
premiums received for by any Insurance. Company
located in this city, whether incorporated or NOT or
by agencies for indiTlduals 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 this city. payable monthly.
One dollar per month on every horse ana mule
used or kept within the city, excepting horses or
mules used in any license. carriage, cart, oray or
other vehicle, payable monthly
Two dollars and City cents per month on ali retali
dealers in all articles whatsoever, whose monthly
returns of slles do not ytelda tax above the SAID
amount of two dollars and fifty cents.
Two dollars capitation tax on oil males over twen-
yone years Of sge payable on or befor the 3lst day
of March next; provided the amount OF his TAX docs
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 al Bar
Der Shops.
One doll IT on every hundred dollars of the gross
It'll. D4ar ltrr
receipts of Hotel nnd public Eating and boarding
Houses payable monthly.
one dollar on every hundred dollars of nll receipts
of livery stable keepers payable monthly.
Two dollars on every hundred dollars OF the gross
receipts Of cotton presses. payabls monthly
Seyenty-ive cents on every hundred dollars OF the
cross receipts of oil printing Offices newspapers and
publishing houses payable monthly.
Three dollars on every hundred dollars of all goods
sold iu the city by persons not residents by sample
or otherwise.
Quo dollar 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
all sales OF Stocks bonds, and otter securities pay
able monthly.
Ono dollar on every hundred dollars of the gross
receipts OF Magnetic Telegraph Companies, payable
monthly.
Seventy.ive cents on every hundred dollars OF the
gross receipts Of oil tavern keepers and liquor deal
ers, payable monthly.
SEC. g. any person or persons or corporations
shall neglect refuse to render to tho City Assessor
return for taxation, under this ordinance on or
before the 3lst day of March next, then it shall be
the duty Of the City Assessor, with the Committee
Oh Assessments to assess such person or persons or
corporations such amounts as, in their Judgment,
and according to the best OF their knowledge
and Informal ior, thoy may deem just and pro-
per, which assessments shall be recorded in
book ard advertised for the space OF twenty
DAVIS within which time the parties 30 as-
so:scd shall have tie privilege of correcting
the same under oath, before the City Assessor he
or tuey deem themselves over assessed. And all
persons Offering to reduce their shall
answer, on catn, all such inquiries In rcmton 10
their taxable income receipts property as the City
Assessor shall make. And all assessments so made
and not corrected MS aforesaid by the parties litter.
ested ut the expiration Of the said twenty days. snail
be deemed as correct anu no luriner appeal tncrc-
from shnll be allowed.
And each and every such dcfaulter shall pay
double tax the amounts 30 assessed or IN case OF
correction, upon the amounts correc ed, as aorc-
said and executions for the same shall be issued as
In other cases, in case Of default in payment.
SEC 8. 1t is made the duty Of the City Assessor to
cal the attention all persons liable for taxes to the
several items OF taxation herein specified and to in
stute such inquiries as Will tend 10 procure full
return thereof. And if any person shall neglect CT
refuse to include In his return any such item OF lax
aon the City Assessor shall assess him in respect
thereof and the Treasurer shall collect tho same III
part of his tax.
except such as are otherwise directed shall be paya
bio IN three equal parts; one part on or before the
last day of March next another part before the
lust day of July next and the third part on or before
the last day ol November next And in case Of fail
ure to nav any such part. within twenty days from
the day fixed for the final payment thereof, execu-
tions shall issue tor such part.
SEC. s. Any person or persons, or corporations,
failing to pay the taxes in the manner AMI ut the
the time hercinbeforc prcsclibcn may be double
taxed at the option Of Council And 1t shall be the
duty OF the City Treasurer 10 forthwith issue cx'cu-
IT, rs against the goods chattes, ard other property
of said persons corporations, and lodge the said
executions with tho City Sheriff, who shall immedi
ately proceed for the collection of the same, in the
manner provided by ordinances tor the enforcement
of executions.
SEC. G. TO the end that Council may lave I'M
opportunity of determining whether not it would
be eYpedent for Council to levy Tux taxes upon
the whole real and personal estate Of which persons
liable to be taxed within tho city may he possessed,
or, in other words, to tax every man upon what he
is really WORTH it shall be the duty of tho City Asses
sor with tho Committee Assessments, TO prepare
and Law before Council en- before the first day OF
July next return Of the worth or value of the real
and personal property of which auy inhabitant or
other person liable taxation may be possessed, as
of the frs, day OF January 1865 making his assess
ment IN each case, upon inquiry. and from the pest
information he may be able to obtain.
SEC T. That all ordinances and parts OF ordinances
repuenant hereto bc and the same are hereby re-
pcaled.
Ratified in City Council this twenty-eighth day Of
H. ST. January, in the yeIr OF our Lord one thousand
l.,,,,1 1rono o,,1a a1r rht