The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-02-09

! SEG. 4. Every person OF full age and OF sonnt
mind. except married women, Shall annually lis
for taxation the following personal property, u
w.t.
lst. All the tangible personal property In tn
| city owned or controlled by him.
9d All the tangible personal pronerty ownet
~ him or other residents Of the city. naa uhue
his cputrn which may he temporarily out VI th
city. hat is Intended to m brought into the CITY
3l. All tangible personal property owned Q
controlled by him. which may have been sent ou
vi the city for sale, ana not YET soin anu +.
Al. All the monies, credit, investments !:
bond,; stocks, joint.Stocks companies or other
wise on-nc:l or controlled by him, whether IN o
ont Of this -;y. The property OF every ware
Sh,Ir hn IS:e ',y his guardau; or every mlno
Chill n,v,nr ~, >thcr guardian, by the father,
Iivnr. If The father Ie dead, by the mother /
living: Ii the mother b. dead or married, 6y I'M
person having it in cha, Se; OF me %lc, oy Tilt
husband If lirng and sans an @ 'v hn Hna or a.
insane or Is not living with his ,'nc' ny .nc mi'G
of every person for whose bench. pi"pe. "aoa
held N trust, by the trustee OF every u.os..sce =
| prrsnn bv the executor or adminiStl .SlVi, :,
those whose property or assets are IN the S.nm'
OF receivers by such receivers; oil every rln, cSht
pany, holy polite or corporate, by the preslllen
ur principal accounting officer, partner, or aseh!
thereof Of all persons In the hands Or cnstUi.y Gl
any public officer or appoinee VI o court, nJ
such officer or appOintee; Of those absent OF un.
known, by their agent, or the person having IL III
charge.
~. 81
TO list property for Others shall list It separately
from their Cwn anil In the name OF the owner
thereof; but shall be personally rcSponsihlc loi
The taxes hcrcon for the year In which they lSt
IT, anu may retain 80 much Thereon, or Inc pro-
ceetlS of the sale thereof, in their own hands rs
will he sufficient 10 pay such taxes.
| SEU 6. Al horses, neat cattle. mues asses,
sheep goats, hngs, wagons, carts and other vehi.
Giles uScn ia any business, furniture and supplies
| used in hotels, reStaGrants and other houses OF
public resort; all personal property use1 IN, or IN
| .ft.n wi mnnnfHefOrinS.
warehouses or other places or business; all per-
Sunal property on farms; all merchants and man,
| ,IiacurcrS' Stock AMI capital, shall DC returned
| for taXutien and taXcd; all bankers capitai ana
personal assets pertaining to their banking busi.
| ness in the city; all shares OF stock IN incor-
pora;cl banks located in the CITY; all persona!
| property OF deceased persons Shall be returned
| lor taxation by the executor or administrator.
AMI all other personal property sliall oe returneu
| for taxation.
| SEC T. Every person required ny this ordinance
to list property shall, Annually between Inc Il: ISL
day OF Junuary and the Goth day or February
make cut and deliver to the city appraiser assist
ant city appraiser or other person duly desgnait- ;li
e,l for thar purpose. statement. ferilea oy MS
| oath, OF all the personal property possessed oy
| him, or under his control, on the 1st day OF Jan
uary or that year, either as owner, agent, parent,
| husband, guardian, executor, atMlnlstralor'
trustee, receiver, officer, partner, factor or hold:
| cr with the value thereof on said lirst DAY ol
January, at tie place of return, estimating ac'
cording to The rules prescribed by this ordinance,
| which statement shall set forth
1St. The number Of horses and their value.
I'd The uumber Of neat cattle and their value:
a.,. The number Of mules and asses and their
| value.
4th. The number Of sheep, goats and their
valne
5th The number of hogs and their value.
9th. The value OF gold and silver plate ana num-
bcr OF gold and silver watches. and their value.
7ih. The number OF piano lOrtes, melooeons,
cabinet organs. and their value.
Sth. The number OF pleasure carriages anu Their
value.
9sh. The number and value OF dogs.
1Gth. Tile value OF goods. merchandise, monies
a,ld credits pertaining TO his business Us lner-
chant.
provided 10 be used, iu his business as n manu-
| facLurer.
lah The valne OF all machinery, engines, tools,
fixtures ami implements. used OF. provided lor ms
use in his business as q manufacturer, anu an
manufactured articles on hand one year or more.
l3tn The value OF monies. Including Dan6 o!lls
AMI circulating notes.
14tl. The value OF oil credits.
18th. The value OF investments In the STOCKS anu
bonds OF any company or corporation ont OF this
city. except national banks.
lGlh The value OF all investments in bonds anu
stocks, except bonds xof the United States and
this State and city expressly exempted from TAX
alton.
18TH The value OF all other property.
SEC g. ANY person who shall, at any place, In
this city, be engaged In the business , & Sl &nuying M
and selling personal property, or In selling per.
sonal property consigned to him from any place
out OF this city, or property not the prouuct OF
this city, consigned TO him from any place within
this city, shall be held TO be n merchant and, at
the same time lie Ia required to list his other per-
sonal property, shall deliver to The city appraiser
assistant city appraiser or other olncer desig,
mated therefor. OF the ward In which his place OF
business Is situated. statement, under his oath,
OF the value OF the personal property, monies anu
credits pertaining to his mercantile business.
SEC 9. Every person engaged in making, labrl-
eating or changing things into new forms Tor use,
or In refining, rectilying or combining different
materials for use, shall be held to be manulac.
turer, anu shall, at the same time ne IS requires
to list his other property, make anu denver 10 te
city appraiser assistant City appraiser or other
officer duly designated therefor, q statement, un-
der OATH of the value OF the personal property,
monies and credits pertaining TO his pusiiieSs as
manufacturer.
SEC TO- The tools, machinery, wires, fixtures,
vessels and carriages, owned anil necessarily III
daily use by any telegraph or railroad company
In the prosecution Of their business snali, LOT .uG
prpoSes Of this ordinance, be held TO be personal
property, and The president, secretary or princl'
pal accounting ofllccr thereof. shall include the
Yaluc thereof In the return OF othcr personal as
scrs OF such company for taXatloa Which return
shall he made In the month OF January, or on or
before tic aolh 0f February, annually, 10 the clly
appraiser, assistant city appraiser or othcr ohcer
duly designated therefor.
SEc. II. The president and secretary oil every
railroad company whose track or road bed, or any
part thereof Is I'm this city, shall anluaiiy pe'
tween the lst OF lamar! and the 10Th day ef Feb
ruary return 10 the city appraiser. under tllclr
oath., the total length Of SAID road In This cl:y,
The total length Of their double track in this city.
the length o all their side tracks the number anu
value, each of all their locomotive engines, pas
Scupcr, freight, platform, gravel CONSTRUCTION,
hanl and other cars In the city; the value oil thelr
monies and credits; The total value or the cnilrc
road appurtcnanceS and equipments in The city.
SEC II. The return and oath required by this
ordnance Of officers Of rairoi1 companies, slan
be prescribed by the city appraiser.
SEC l3. If any railroad, its appurtenances,
equipments, &c. Shall he In The hands OF 4 rccci-
yer or other officer, such receiver or other onlcer
shall make tho returns required by this ordl-
nance.
question, in writing h. may deem proper TO any
oIllccr agent or receiver OF any rairoad conf
pany having any portion of its tract In THIS city,
and he may summon any officer, receiver, or
agent OF such company TO appear before MIN anu
testify under oath, (Which oath said appraiser IS
authorized TO administcr,) touching such rail.
\ road cOnlpauy's property and the management
and disposition thereof: and he may, by himself,
| or some person appointed by him, examine the
| books and papers OF such company, Ill the Ranus
OF the company or any Of its of1cers, agents, or
receivers; and all such officers, agents anu re-
| ceivers shall answer, under oath, all such ques.
tions as shall be put 10 them, or either oi thcn
| by said appraiser, or any person appointed by
him for that purpose, relative to the condltion,
| amount and value oil said scsmpany'S property,
aud tlIc management or disposition thereof; and
if any such olcer, receiver, OF agent shall Selusc
| to nnnpor before said aDUraiSer, or the