The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-02-15
EXTRACTS FROM ORDINANCE. PUBLISHED FOR IN.


EXTRACTS FROM ORDINANCE. fCBLlSHED FOR IN
FORMATION.
SECTION :. Every person required by this or
dnance to list property Shall, annually, between
the lst day OF January and the 10Th day Of Feb.
ruary, make out and deliver to the City Appraiser
statement, verified By his oath, OF all the real
and personal property possessed by him. or un-
der Ills control, Oh the first day oil January OF that
year, either as owner, agent, parent, husband,
guardian, executor, administrator, trustee re-
ceiyer, officer partner factor, or holder, with the
value OF said personal property at the place OF re-
turn, estimating according to the rules prescribed
by ths ordinance, which statement shall set forth:
]. AL real property.
g. The number Of neat cattle and their value.
!. The number OF mules and asses and their
value.
s. The number of sheep, goats and their value.
g. The number OF hogs and their value
q The value OF gold and silver plate and mum.
Der of gold and silver watches and their value.
S. The number OF plano fortcS, mclOdeons cab
met organs and heir value.
0. The number Of carriages, wagons, drays or
10. The value Of goods, merchandise, monies
and credits pertaining to his business as nicr-
chant.
II. The value of materials received, used. or
provided TO be used, In his business as manu-
facturer.
L. The value of machinery, engines. tools, llX.
lures and implements u5ed or provided for his
use in his business as manufacturer, anu OF all
manufactured articles on hand one year or more.
la The value Of monies, including bank bills
and circulating notes.
II. The value OF all credits.
Is. The value OF investments In stocks and
bonds of any company or corporation out of this
city, except national banks
1G. The value of all investments in bonds and
stocks except bonds OF tile United States anu
this State and city expressly exempt from taxa
tion by the law under which they were issued
II. tbs value Of all other property Of whatever
kind.
SEC. %. All companies and corporations,
whether organized under the laws OF this state or
not the manner OF listing whose personal prop
erty is not otherwise specifically provided Tor by
law, shall list for taxation all their personal
property and effects al the same time, man
ner and place as individuals are required TO list
similar property anu effects for taxation.
SEC. 81. Any person claiming not TO nave any
property, shall, upon demand OF the CITY Ap-
praiser, make oath to the fact that he has no
property, and If he refuse to make such oath, he
Shall be subject to penalty Of hfty dollars anu
costs OF prosecution.
SEC IS. If the City Appraiser shall suspect or
be Informed that any person or persons, corpora
tion or company, has cvaded making return, or
made false return OF his, her, or their personal
property for taxation, or have or has not made
q full return, or that the valuation returned Is
less than 1t should have been according TO the
rules prescribed by this ordinance 1t shall he his
duty, at any time before the settlement with the
Treasurer for the year. to notify such party to APP
pear before him at his Office, at time fixed In
said notice, together with such other person or
persons rs said City Appraiser may desire TO en-
anime and the party, together with any witness
called, shall he examined by saitl City Appraiser,
under oath (Which oath said City Appraiser Is
authorized to admlniSter1 touching the personal
property and the value thereof OF such party, and
every thing which may tend 10 evtnce the true
ation. feb12 8