The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-02-09
personal property, to tine owners thereof respect:


lively.
SEC. as. 1t shall be the duty Of the city appraiser
to state In the columns Of remarks opposite eacl
Taxpayers name, In the return made by ,;iim, any
amount which he believes onsnt TO be added tt
the valuation OF the property listed by such tax
payer his agent or other person. 1t shall also bt
his duty, atany time, If lie ascertain that any per
! ss-al property has not been listed, to list the
same, With the valuation thereof Us fixed by the
| owner or hinsolr and the name OF the owner or
person to whom it IS taxable; aud he shall charge
! the same on his books for taxation adding fifty
per cent to the value as returned, as penalty.
SEC. 80 The city appraiser shall add to or de-
duct from the value OF the personal property such
| per centum as may be ordered by tile board OF
equalization OF the city on his books, distributing
the same pro rata to each owner, and shall add
| to or deduct from the valuation OF the personal
! property Of individuals, companies or corpora
| lions, such sum or sums as may bc ordered by
| board Upon this valuation OF personal property
the city appraiser shall, on or before the first day
of March, levy the rate per centuIn of tax author
| lied by ordinance to be raised thcreon for city
| purposes.
SEC. 40. The city appraiser, after receiving from
! the authorities legally empowered to determine
the rates or amount Of taxes to be levied for the
various purposes authorized by law statements OF
the rates and sums to be levied for the current
year shall, forthwith proceed to determine the
sums to be leried upon each tract and lot OF real
property, adding the taxes OF any previous year
that may have been ositten, anu upon sie aMouiiC u,
y,
the city in the name of each person, company OF
corporation, which shall DE assessed equally on
all real and personal property sunect 10 SUCH
taxes; and In oil cases where the Whole amouhs
Of taxes upon the personal property, monies ana
credits OF any person Shall not amGeht 10 zen
cents the appraiser shall not enter the same upon
his books, II such person has no other HaAabic
property.
SEC. ii. The city appraiser shall not be rrQVlr.
cd to assess OH taxable property for any purpose
any rate Of taxation containing or resulting in
any fraction other than decimal fraction, nor
In any fraction less than onetwcntieth OF a mill;
but If the sum required to he raised for any OF ll
purposes result In fraction less than etwen-
ticti of MILL such fraction shall be dropped; and
II more than one.twentieth and less than one
tenth OF q mill, tie city appraiser Shall add
enough to make 1t 0nc-tcnth Of u mill, and levy
the same accordingly.
SIC ~. The city appraiser shall enter the taxes
on the books, 10 be retained in his own office, in
such number of columns AZ shall, from time TO
time be convenient: He shall enter the taxes
against each parcel of real and personal property,
on one or more lines, opposite The name uf the
owner or owners.
SEC. 40. When tine taxes, assessments and PEN
alies charged against any parcel or lot OF real or
personal property shall not be paid on or before
the day prescribed by ordinance. penalty OF
twenty per cent thereon shall be added by the
city treasurer; nnd II the said taxes and penal
ty shall not be paid within thirty days next there
after, or collected by distress, or otherwise. the
penalty and said taxes thal be treated as the de-
nquent taxes on such real or personal property,
to be collected in the manner that Is, or may be,
prescribed by law; and II the amount OF such de-
nsuent taxes, assessments and penalties shall
not be paid within thirty days next thereafter,
the delinuuent taxes assessments and penalties
OF the current year shall be due and collected 10y
the sale OF such real or personal estate IN tue
manner that Is, or may be- required by lnw.
SEC. A. Ir the city appraiser Shall suspect or
be informed that any person or PERSONS corpora
ton or company, has cvaded making return, Ut
made false return OF his, her or their personal
t,na, In
full return. or that the valuation returned is less
than 1t should have been, according to the rules
prescribed hy this ordinance. 1t shall be his duty,
Of any time before the settlement with the treas
urer fer the year, to notify such party TO appear
before him at hs office, at tune fixed In said no
tice, together with such other person or persons
a. said city appraiser may desire to examine aud
the party, together with any witness called, shall
he examined by said city appraiser, under oath,
(which oath said city appraiser Is authorized TO
admnister) touchig the personal property, and
the value thereof, OF such party, and everything
which may tend to evnce the true amount such
party Should have returned for taxation.
SEC. As. Tile city appraiser shall, annually, on
or before the 18th dav OF March, make out and
deliver to the city treasurer complete abstract
OF his books which shall state the aggregate
value CT taxable property in tile city, and the to-
tai amount OF taxes assessed thereon.
SEC. I6. The city appraiser shall attend ut his
ofice on or before the LIST Thursday OF January,
annually, to make settlement with the city
treasurer, and ascertain the amount or taxes,
penalties. and assessments collected by such
treasurer, and the amount with which such trc1-
surer ls to stand charged on account hereoi; !;
and the city appraiser shall take from his abstract,
previously put into The hands OF said treasurer
for collection, list OF al such taxes, assess
mcnts, and penalties a5 such treasurer las been
unable to collect, therein describing the property
as described In thc abstract and shall note there
on In n marginal column, the several reasons aS-
signed by such treasurer why such taxes or other
charges could not be colcc cd, which list shall
IL, al fho 11IIn
shall he signed and sworn to by the treasurer be-
fore snId city appraiser, and said city appraiser
shall record the same In book to he provided for
that purpose, and transmit an abstract Thereon
to tile City CsuRcll; and, after dcductlng the
amount OF taxes assessments and penalties SO
returned delinquent, said treasurer shall be held
liable for the balance OF the taxes. assessments
and penalties charged on the property returns:
Provided however, That only the following
causes shall be assigned by said treasurer on said
delinquent list for not collecting any taX penalty
or assessment, to wit:
lst. That sufticlent personal property OF the
party charged Herewith could not be found out
OF which to make tho same.
I'd. That property was found but coull not DC
sold for want OF bidders; anu,
Sd. That such taxes, assessments or penalties
wero cnjolnrd by Il competent court: Provided,
that upon all ,le!inqncnces duly ccrtilcn tn the
city sheriff said sheriff return 10 the city trcasil-
rcr il any one OF said CAUSES SHALL for the purposes
OF this settlement, be received aS the return or the
city treasurer.
SEC Al, All taxes shall he payable at snch time
or times rs the CITY Council, by ordinance, shall
direct untl the city treasurer Shall collect tic
same in the manner required by law, and give the
receipts therefor ~ tic several parties paying the
same.
SEC. 4s. When the taxes anu assessments.
charged agai ST any party or property on me
property returns, Shall not he paid Oh or belGre
the day prescribed by law, or when the renialnu-
Ut Of slcll taxes aud assessments shall not DC
pifR on or before the day prescribed by law there
after, together with the penalty on such renalI;-
ing unpaid, the city shcrir, 10 whom the same
shall he certified by the city treasurer, shall pro-
cced to collect the same by distress or otherwise
AZ may at the time be prescribed by law, together
with u penalty Of live per cent. Oh the amount so
delinlucnt, which penalty shall be for the use oI
the city Sherf rs q compensation (Ur making
such collection.
SEC 40. Tie city treasurer, Immediately upon
The receipt OF the property returns FOR the year
from be city appraiser, shall cause notice 10 DC
inserted in TWO llaily newspapers, stathE the
total rate per ccltuM OF evies lur CITY purposes,
ami the time OIL which the said must be pail.
SEC So All personal property subject 10 TAXA
ton shall bc liable: to distress ami sale Tor the
payment OF taxes and assessments; ana atahy
lime after any taxes or assessments sllall become
due according to law, the city sherif, ny himself
or deputy may dsiraln sufficient personal prop
erty OF the party against whom sucn taxes OF Us.
sessiMcnts are charged, If the same can be louhu
In the city, TO pay tile taxes or aisessM&HIs no
due with any penalty charged or cliasee2blG
thereon and the costs that may accrue, AMI sllall
Immediately advertise the same In one or more
daily newspapers, stating when and where such
property will be ssld; and If the taxes, assess
IN o,,to onl npno,tes fur which such property was