The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-28

tby, ,ths City -Asssssors and ron'a his.,
her rltheirr propesty. orCother Gthings
taxed by this. .Ordinap CO, according to
| tha besk nformation hes can obtain of
the value OF SUCH ',taxableo property or
other things and such pcraon or persons
who shall fail, neglect or refuse toimako
return ,or returns as aforesaid, or lpay
the tax thereon, on or before athe 10th
day Of April next, shall be subject to,
aud pay, in addition to said tax; ten per
cent. thereon. And tho saidaClefk and
Assessoris hereby required to assess, col
lcct and receive the taxes and dues levied
and imposed by this Ordinance. and, all
arrears OF former taxes or dues, and make
| q return thereof, as woll as a return of
all persons who shall full to nuke ro-
turn and pay the taxes herein aud here
by imposed, OH 1st day of May next. or
as soon thereafter as may be practicable
And whereas an Ordinance to regulate
Licences ioF-the year 1871, passed and
ratified! by tho Mayor aud Aldermen OF
the city Of Columbia, on tic 3Oth day of
December, 1870. by an Act of the Gen.
eral Assembly, duly ratified and approved
on the ID day of March, instant, 1871,
has been modified and chnngcd in Ger.
tain particulars, but in every other re-.
spcct made OF force, in order Tint this
Ordinance may conform thereto:
SEC. H. BE It .furiher ordained, That
the City Clerk and Treasurer, iii accord
nnce with the snid Act, be, and he is
hereby, authorized and required to col
lcct the following amount of license on
tho following businesses. respectively,
in place of the license imposed by the
| said Ordinance, viz: For every cotton
gin ginning for toll or pay. $50; dealers,
retail. in goods, wares and merchandise,
excluding distilled spirits, whose annual
sales exceed $4,000, but do not exceed
$40, 900, 800; like dealers, excluding dis
illed spirits, whose annual sales ex seed
| $40, 600. but do not exceed $40, 900, $40;
like dealers, excluding distilled spirits,
whose annual sales exceed $4,000 but
do not exceed $50, 900. $50; like dealers.
excluding distilled spirits, whose annual
sales exceed $50, 900, bnt do not exceed
500, 900, S75; and every additional 81 900
of sales, fifty cents per 81, GOO. For lio-
tells capable of accommodating 40 per
sons, 500; hotels capable of nccommo-
dating less than 100 but more than 80
persons, $50; hotels capable Of accom-
modating more than % hut less tEan so
persons, $50. Stables, livery and sale,
SI5. In nll other respects, the said
| Clerk and Treasurer is hereby dir, ,cicd
to follow the said License Ordinance Of
the 3Otl December. 1870, in the collyc
tion of licenses. Aud tho said Clerk j,
also hereby further directed. in assess
| ing for taxation the amount Of sales like
y TO be mado by any dealer during the
year 1871, to assume, if in his Iii scr ton
it would be jus. so to do, rs basis of
| his estimate, the amount of such sales
during the year 1870, according to the
sworn return thereof Of the said dealers.
SEC. 70 That all returns Of property
of every description, md Of NIL other
things male by taxation j source Of rc-
venue to The said city by this Ordinance,
shall be made upon the oath of the tax
pnycr, which returns shall be made by
! filling out blank forms to be furnished,
on application, by The said Clerk and
Treasurer, on or before the 31st day Ct
March. instant, QS7l,) except us in this
Ordinance otherwise provided; but that
time may be extended by tho Mayor and
Aldermen; and the said returns thull EN-
brace every subject or object OF taxa
tion, whether held Ivy, or pertaining TO-.
the Taxpayer in his own right, or in IL
tldncinry cnpncity.
SEQ. l3. That all persons who may
! commence n permanent business i'll the
city Of Columbia subsequent to the time
fixed for making tux returns, paying the,
city taxes aud procuring annual licenses,
shall, after the lapse Of one month from
opening business, make returns to the
City Clerk Of the value OF the stock and
other property employed therein, and
pay their taxcs and licenses: the taxes
on tho value OF tho said stock and other
property to be charged for the full fiscal
year. but the licenses to be paid in pro-
portion to the remainder of the said
year: Prorided. ho,ccrcr, That all tran
sent dealers shall pay their full annual
licenses to the close thereof.
SEC. H. That nll attorneys at law and
physicians who follow their respective
professions within the city of Columbia,
shall procure licenses from the City Clerk
and Treasurer, and pay, each, therefor
the sum Of twenty dollars; for oach
foundry, ten dollars; and for any other
business or profession not otherwise pro-
vided for, q license tax Of ten dollars.
SEQ. 15. That it shall be, and it is
hereby declared to be, the duty of the
City Assessor to assess all the property
named in this Ordinance for city taxa