The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1868-01-16

annuities and other income or incomes, re-
ived from what source soever, which are not
exempted from taxation by law or otherwise
herein taxed, payable monthly.
Two dollars on every dog Kept within the
city, payable On or before the 18th day OF June
! next.
Three dollars on every hundred dollars of
gross receipts of all commercial agencies, pay
able monthly.
Thlee dollars on every hundred dollars Of all
commissions received BY factors, commission
merchants, bankers, brokers, dealers in for
eign and domestic exchange, Vendue masters,
or other persons vending or buying goods,
wares, merchandise produce and real and
personal property on commission, payable
monthly. =,
Two dollars on every hundred dollars Of oil
GROSS premiums received for or by any insur-
ance company located in this city, whether in
corporated or not, or by agencies for lndi-
viduals or companies, whether Incorporated or
not payable monthly.
Three dollars on every hundred dollars OF
gross receipts Of all gas companies and other
manufacturing companies located in this city,
payable monthly.
One dollar per month on every horse and
mule used or kept within the city, excepting
horses or mules used in any licensed carriage,
cart, drny, or other vehicle, payable monthly;
Two dollars and fifty cents per month on oil
rotall dealers in oil articles whatsoever, whose
monthly returns Of sales do not yield tax
above the said amount.
Two dollars capitnLion tax on all males over
twcnty-one years Of age, payable on or before
the 31st day Of March next.
Two dollars and fifty cents per month ON
Two dollars and fifty certs per month on oil
barber shops.
One dollar and fifty cents on overy hundred
dollars Of tho gross receipts or hotels and pub
lie eating aud boarding houses, payable
monthly.
One dollar on every hundred dollars Of all re-
ceipts Of livery stable keepers, payable
Two dollars on every hundred dollars Of the
gross receipts Of cotton presses, payable
monthly.
Of the gross receipts Of oil printing offces,
newspapers, and publishing houses, payable
monthly. -
Threo dollars on ovcry hundred dollars of all
goods solI in The city by persons not residents,
by sample or otherwise.
One dollar OH every hundred dollars OF sales
OF all horses and mules brought to tho city,
payable monthly.
Ono dollar OF, every hundred dollars OF tho
gross receipts of Magnetic Telegraph Compa-
nics, payable monthly.
Scvcnty-iyo cents on ovcry hundred dollars
of tho gross receipts of oil Tavern Keepers
and Liquor Dealers, payable monthly.
SsC.2. III any rerson or persons or corpora
tions shall neglect or rcfuse to render to the
City Assessor Z return Tor taxation, under this
Ordinance, on CT before the 31st day OF March
next, thon 1t shlll be the duty OF the City NJ
SCISSOR to assess such person or persons or cor
porations such amounts as IN bis Judgment
and, according to tho bost OF his knowledge
and information, he may doem just and proper:
which assessments he shall record in book
r. kl,nc nf
days, within which time the parties 30 assess.
ed shall have the privilege of correcting the
samo, under oatll, before the City Assessor, il
he or they deem themselves over assessed
And all Persons Offering sJ To- reduce their as
scssmcnts, shall answer, OH oath, oil such III
quiries, i'll relation 10 their taxable income re.
ccipts or property, as tine City Assessor shal.
mako Aud all assessments made by the City
Assessor and hot corrected, as aforesaid, b"
Tho parties Interested, at the expiration OF tho
said twenty days, shall be doomed as correct,
and no further appeal thercfrom shall be al'
lowed.
And each and every such dcfaulter shall pay
double tax on the amounts SO assessed, or, Ill
case of correction, upon the amounts correct
ed, as aforesaid and executions Tor tho same
shall be issued as in other cascs, in case OF de-
fault in payment.
SEC. 8. IT is made the duty of the City As
SCISSOR to call the attention of all persons liable
for taxes to the several items OF taxation here
in specified and to institute such inquiries as
will tend to procuo q f!iil return thofeo1. ana
if any person shall neglect or rofuse to include
in his return any such item OF taxation, the
City Assessor shall assess him IN respect
thereof, and the Treasurer shall collect the
same as q part OF his tn x.
Sec 4. The tax es assessed under this ordi-
nance, except such as are payable monthly,
shall be payable in three equal parts; one part
on or before the last day OF March nexs,
another Fart on or before the last day OF July
next, and the third part on or before the laAt
day OF November ucXt. And IN case OF failure
to pay any such part, within twenty days from
the day fixed for the final payment thereon, CO.
ecutions shall issue for such part.
SEC. 5. Any person or persons, or corporl-
tions, fsiling to ply tho taxes IN the manner
and ut the times hcreinbefore prescribed, may
be double taxed at the option OF Council. And
it shall DO the duty of the City Treasurer 20
forthwith issue executions against, the goods,
chattels, and other property OF said persons d
corporations, and lodge the SAID executions
with the City Sheriff, who shall immediately
proceed for tho collection Of tho same, in tho
manner provided by ordinances for the CO.
forccmcnt OF executions.
Sec. 6. To the end that Council may have IN
opportunity of determining whether or not it
would DO cxpedient for Council to levy tax Or
taxes upon the whole real and pc. sonal estate
of which persons liable to bo taxed within the
city may be possessed, or in other words 10
tax every man upon what he is really worth. it
shall be the duty of the City Assessor to PFC
pare and lay before Council, on or before the
first day of next, return OF tue
worth or value Of. the personal property OF
which any inhabitant or other person, Liable to
taxation, may be possessed, as Of tho first Gay
OF January, 1861, making his assessment, III
each case, upon inquiry and from the best u
4Dr, l. L. o1,l
Sec. 7. That all ordinances and parts of o.
dinances repugnant hereto be and the same hrc
hereby repealed.
On motion tho bill was taken up for its fist
reading, which it received.
Alderman Marshall, one of the Committee,
gave notice tLat h.. would, on the second
reading of the bill, offer the following amcid-
monts to section one: