The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1869-01-26

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any time within the fiscal year, for less sum than
500: Provided, That no person or persons shall
toned in this section until he or they aSail have
obtained license for that purpose from the City
Council, and shall have entered into bond, with
Aldermen, in the sum Of $500, conditioned to OBJ
servo the laws Of the State and city, and particu
arly the laws sgain;st retailing Any person
without having first obtained tho license and
given bond as aforesaid, shall bc subject to fine
not exceeding fifty dollars for each day such
establishment shall be kept opened or used; also,
that such place shall be considc rcd and is her ,by
declared to BIO q nuisance. and liable to be abated
as such.
SEC. 16. That zach and every tenant or occupant
OF any real estate, upon whose premises water is
brought by pipes, or otherwise. from the city
reservoir shall pay to the City Clerk at the same
time with the other taxes imposed by this ordi-
nance, such sum as may be assessed by the Com
mittee on the Water Works. And any owner or
his agent, or occupant of any real estate upon
whose premises water is brought from the city
reservoir, failing to make report OF the hydrant
or hydrants used by him, her or by any tenant or
occupant on such premises, shall be liable to
fine Of double the amount Of the assessment levied
thereon.
SEC. II. Each and every express company trans
acting business within the limits of said city,
shall make quarterly returns Of their gross re-
ceiPts and pay one per cent. on the amount of
such returns at the end of each quarter. Each
and every telegraph company shall, in like man
ner, make quarterly returns OF their gross
oeipts on which returns shall be paid tax Of one
per cent.
SEC. ls. Each and every hotel, private board
ing g-house or house OF entertainment, receiving
transient Travellers and each public eating house
or saloon, shall pay tax of one-half per cent
upon their gross receipts, to be paid quarterly.
Each barber shop shall pay tax of three dollars
for each quarter in advance. All newsp pers,
published in said city, shall pay tax OF one per
cent on their gross receipts, to be paid quarterly.
SEC 10. Each and every cotton press and cotton
gin, within the corporate limits OF said city, shall
be required to procure license for the same from
dollars
per annum in advance.
SEC 20. All persons who shall enclose any streets
part of streets i'll the city of Columbia, by and
with consent of the Council shall pay an ANNA!
tax Of five dollars any street part of any
street so enclosed, or such other price sum
may be fixed and determined by The Council Int
each street or part of any street enclus cd bv
The consent of Council, may at any time be opened
10y the order of the said Council any thing to the
contrary herein not ot"ith>tandnS
SEC. 81. And he l. fu'tter O''lnt"cd, That if any
person persons shall fail, c;,!cct refuse to
his her or their taxable property, income. sales,
receipts or other things taxed by this Ordinance,
or before the first dnl "f March mkt, such per
son or pcrso' shall be hen assessed bv the AS
SCISSOR for all his her or their property or other
things taxed by this ordinance, according to the
best information which he obtain of the value
of such taxable property: and such person per
sons who shall fail, neglect or refuse TO make u
return as Aforesaid, or pay the tax thereon,
before the 18th day OF March next, shall be subject
to, and pay i'll addition to said tax, five per cent.
the whole amount of his, her their tax, as
imposed by this Ordinance; and the said Clerk is
hereby required to collect and receive the taxes
and dues levied and imposed by this o O'dinance,
and all arrears of former taxes and ,nes, and
make return thereof, and of all persons VIII"
shall then be in default, to the Mayor and Alder
SEC o. And be IL further ordained, That the
said Mayor and Aldermen ahall issue their execu.
ton against each and every person who shall
neglected or refused to make returns, or pay the
taxes imposed by this ordinance, within the time
herein prescribed; WHICH said execution shall be
lodged with the Sheriff of Richand County, to be
collected according to the provisions of the Acts
of the General Assembly in such cases made and
provided.
Done and ratified in Council assembled, under the
Corporate Seal of the city Of Columbia, this nine
teeth day of January, Ammo Domini thou
sand eight hundred and sixty nine.
JOHN MCKENZIE Mayor.
j. S. McMAmoN, City Clerk.