The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1869-01-26
An Ordinance to Raise Supplies for the
Year 1919

the City Of Columbia, in Council assembled. and
2y TIE authority Of the same, That tax to cover
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
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. 2. Fifty cents upon every $100 Of sales Of
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
lat day Of January, 1870: Pronided, That all
merchants and others whose sales OF goods wares
and merchandise shall exceed $50, 900 for the year
1862 shall pay one dollar only, every ST. 900 OF
such excess.
Sec. 8. There shall be paid, quarterly. one per
cent, upon all sales at auction on all goods and
chattels and one-half per cent. on sales at auc-
ton Of dn real estate and stocks every descrip-
tion: Provided, That no tax shall levied on any
sales Mt auction made by order Of court 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 80 neglect or refuse to
iine vi Two dollars per day, tor such refusal
neglect.
and every horse, mare, stallion. geldng and mule,
kept or used within tho city Of Columbia, or sold
by traders or their agents; besides, the following
tax on vehicles, viz: Upon each four wheel plea
sure carriage or barouche, drawn by two or more
horses, twelve dollars; upon each carriage buggy,
6arouche, gig or sulky, (not used for hre,) drawn
by one horse or mule Elk dollars; upon each yehi-
Gle used for the breaking 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 One-horse buggy, gig or sulky,
kept or run for hire eight dollars upon each four
horse wagon, twenty dollars; upon each two horse
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; Provided. That no.
thing herein contained shall he construed to OK
tend to wagons, carts or other vehicles, going to
or from market, and owned by non-restents of
said city. Each livery stable keeper or agent for
the sale OF horses mules shall be subject to the
same penalty for not making proper quarterly re-
turns on OATH as designated i'll section of this
ordinance.
SEC 6. No person shall let or hire any wagon
cart or dray, or other carriage, or run any omni-
bus, stage, hack or other carriage, for the trans
portation OF goods or passengers, within the limits
OF said city, without having first obtained n badge
from the City Clerk, to be placed 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 so years liable To work twelve
days in each year, the streets of said city, may
and shall be excused from the performance of this
duty, by the payment of three dollars to the CITY
Clerk. On failure to pay the said sum of three
dollars, at tho 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 neglecting
to obey tho summons, shall be fined two dollars
for each days neglect of the same to DO recovered
by information before the Mayor and Aldermen,
In Council assembled. And it shall be the duty of
the City Clerk and of the Chief of Police, to re-
aQ Aay n,6A oil ,lafo
ers under either of the clauses of this section.
SEC 5. That for license to retail spirituous
liquors in quantities less than quart, the of
$3.50 per annum shall be paid in advance; for q
license to sell spriuous liquors in quantities of
quart or more, the sum OF $75 per annum shall be
paid in advance; and for license to sell lager
beer, ale porter, other malt liquors. In quanti-
ties less than one quart, the sum of s25 per
mum, shall be paid in advance: Prouided, That
malt liquors sold in original packages as prepared
by the manufacturer. No license for the sale of
spirituous or malt liquors shall be granted for
less period than six months the receiver of each
license to pay to the City Clerk the sum of two
dollars for such license. And prouided further,
That the granting or Withholding of licenses, in
each particular case, will be at tho discretion of
the City Council
SEC. 0. That for the privilege of establishing
and keeping q Junk shop within the limits of said
paid i'll advance. Application to be made to the
City Council for license for that purpose.
SEC. 10. There shall be paid two per cent. upon
ing business within the 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 v6aler of
patent medicines or other articles Of merchandise
who arc non-residents of said city, to sell their
wares or merchandise within its corporate limits,
without first having obtained n license to do So
and paying in advance to the City Clerk such sum
as the Mayor may assess for said license.
SEC. II. Inasmuch many transient dealers,
either as principals or agents, make sales Of
goods, wares and merchandise, by sample or
otherwise, within the limits of said city, ali such
persons shall make a return, under oath, to the