The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1869-01-27
An Ordinance to Raise Supplies for the
Year 1899 -' --'--e.

the City of Colun,bid, In Council assembled, and
psrod 5a to ss
| 1870, 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 and SER
| vice thereof.
SECTION l. That is to say, one dollar on every
500 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 Columbia,
shall be assessed by the City Assessor.
SEC. q Fifty cents upon every 500 of sales of
| goods, wares aud merchandise, embracing sales
| of all articles Of trade, for barter or exchange,
| shall be paid quarterly, which shall be made by
merchants, traders and dealers within the city of
Columbia from the 1st day of January, 1862 to the
1st day of January, 1870: Prouided, That all
merchants and others whose sales OF goods. wares
and merchandise shall exceed $50, 900 for the year
1862 shall pay dollar only, on every 81 000 of
such excess.
| SEC. 3. There shall be paid, quarterly, one per
cent. upon all sales at auction, on all goods and
chattels, and onc-half per cent on sales at auc-
ton of all real estate and stocks Of ever! dcscrp
tion Irocided, That no tax shalt bc levied on any
saes at auction made by order of court or process
| of law.
SEC. 4. There shall be paid, quarterly, by all
merchants or others, one per cent on all goods,
wares and merchandise sold on consignment; two
per cent. on the premiums of each and every in
surance company or agent thereof. The refusal
or neglect to make regular quarterly returns. or
pay the tax thereon to the City Clerk, shall subject
the parties who shall so neglect or refuse, to
| fine of two dollars per day, for such refusal or
neglect.
SEC. 5. There shall be paid three dollars on each
and every horse, mare, stallion. gclding and mule,
kept or used within the city of Columbia, sold
! by traders or their agents; besides, the following
tax on vehicles, viz Upon each fonr-whcel plea
sure carriage or barouche, drawn by two or more
horses, twelve dollars; upon each carriage, buggy,
barouche, gig or suky, (not used for hire,) drawn
by one horse or mule, six dollars; upon each vehi
Gle used for the breaking or exhibiting OF horses
or mules, ten dollars; upon each carriage or hack
drawn by two horses, and run for hire, fifteen dol
lars; upon each nc-horse buggy, gig sulky,
kept or run for hire eight dollars; upon each four
horse wagon, twenty dollars; upon each two-horso
wagon, fifteen dollars; upon each one-horse wagon,
| cart or dray, ten dollars; upon each express
wagon. 500; upon each and every omnibus
stage, twenty-five dollars; Procidci, That no.
thing herein contained shall be construed to cx-
tend to wagons, carts or other vehicles, going to
or from market, and owned by non-residcnts of
said city. Each livery stable keeper agent for
the sale OF horses or mules, shall be subject to the
samo penalty for not making proper quarterly
turns ON oath, as designated i'll section of this
SEC. 6. No person shall let or hire any wagon
cart or dray, or other carriage, any omni-
bus. stage, hack or other carriage, for the trans
p0rtatlon OF goods or passengers within the limits
OF said city, without having first obtained badge
from the City Clerk to be placed on some consp
cuous part of the vehicle. under penalty of five
dollars for each and every day that such vehicle
shall be so run; to be recovered by information
before the Mayor, or any one of the Aldermen Of
said city.
SEC. I. That each and every person, between
the ages of IS and 80 years liable to work twelve
days i'll each Year, on the streets of said city, may
duty, by the payment of three dollars to the City
| Clerk. On failure to pay tho said sum of three
dollars, at 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 ovcrseer
OF the streets. Any person refusing or neglecting
| to obey the summons, shall be fined two dollars
for each days neglect of the same to bo recovered
by information before the Mayor and Aldermen,
in Council assembled. And it shall bo tho duty of
the City Clerk and of the Chief of Police to re-
port to the said Mayor and Aldermen, all default
ers under either of the clauses of this section
SEC. s: That for license to retail spirituous
liquors in quantities less than qnart, the sum of
$50 per annum shall be paid in advance; for a
license to sell spirituOus lqnOrs in quantities of
quart or more, the sum of s75 per annum shall be
paid in advance; and for license to sell lager
beer, ale, porter, or other malt liquors. In quant-
ties less than one quart, the sum of s25 per an
mum, shall be paid in advance: Pr0yided, That
this section shall not be construed to include
malt liquors sold in original packages as prepared
by the manufacturer. No license for the sale of
less period than six months the receiver of each
| license to nay to the City Clerk the sum of two
dollars for such license: And prorided further.
That the granting or withholding of licenses in
each particular case, will be at the discretion of
the City Council.
SEC. Q. That for the privilege of establishing
city, the sum Of fifty dollars per anuum, shall be
paid in advance. Application to be made to the
City Council for license for that purpose.
J SEC. 10. There shall he paid two per cent. upon
the incomes of all brokers and bankers transact
ing business within tho limits Of said city, and
two per cent upon all incomes derived from
commission business, of the practice of profess
sions, within said limits including the professions
Of law, physic, dentistry and architecture, to be
; paid quarterly.
SEC. II. 1t shall not be lawful for any vender of
patent medicines or other articles of merchandise,
who are non-residents of said city, to sell their
wares or merchandise within its corporate limits,
without first having obtained a license to do so,
| aud paying in advance to the City Clerk such sum
as the Mayor may assess for said license.
! SEC. ~. Inasnuch as many transient dealers.
either as principals agents, make sales of
goods wares and merchandise, by sample or
otherwise, within the limits OF said city all such
| persons shall mako return, under oath, to the
| City Clerk, and pay tax of one per cent thereon.
For failure or neglect to comply with this section