The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-23

person or persons shall;theu be assessed
by the City Assessor. for aud on all his,
her or their property, or other things
taxed by 'this Ordinance, according to
the best information he can obtain Of
the valne OF such taxable property or
other thing; and such person or persons
who shall fail, neglect or refuse to make
return or returns as aforesaid, or pay
the tax thereon, on or before the 10th
day of April next, shall be subject to-,
and pay, in addition to said tax, ten per
cent. thereon. And the said Clerk and
Assessor is hereby required to assess, col
lect and receive tho tuxes and dues levied
and imposed by this Ordinance. and all
arrears of former taxes or dues, and make
return thereof, as we'll as return Of
NIL persons who shall fail to nuke re-
turn and pay the taxes herein and here
by imposed, on 1st day Of May next. or
as soon thereafter as may be practicable
And whereas an Ordinance to regulate
licenses for the year 1871, passed and
ratified by the Mayor and Aldermen Of
the city OF Columbia, on the Both duy Of
December, 1870. by an Act of the Gen
eral Assembly, duly ratified and approved
on the 2d day of March, instant, 1871,
has been modified aud changed in GER
tnin particulars, but in every other re-
spect made of force, in order that this
Ordinance may conform thereto:
SEC. IL. BE 1t further ordained, That
the City Clerk and Treasurer, in accord
unce with the said Act, be, and ho is
hereby, authorized and required to col
lect the following amount of license on
the following businesses, respectively,
in place of the license imposed by tie
said Ordinance, viz: For every cotton
gin ginning for toll or pay. $50; dealers,
retail, III goods, wares and merchandise,
excluding distilled spirits, whose annual
sales exceed $4,000. but do not exceed
$4,000, 800; like dealers, excluding dis
lled spirits, whose annual sales ex ,pptl
$50, 900. but do not exceed 500, 900, $40;
like dealers, excluding distilled spirits,
whose annual sales exceed $40, 600, but
do not exceed $50. 900. $50; Ike dealers,
excluding distilled spirits, whose annual
sales exceed $50. 900, but do not exceed
$50, 600, S75; and every additional 81 600
of sales, fifty cents per 81. 900. For ho-
tells capable of accommodating 10 per-
sous, $50; hotels capable Of uccommo-
dating less than 100 but moro than 80
persons, $35; hotels capnble of accom-
modating more than 25 hut less than so
persons, $50. Stables, livery aud snlr,
We. IL OthCL ICSpGCtS, luo Sitlt
Clerk and Treasurer is hereby directed
to follow the said License Ordinance of
the Both December, 1870, in tho collcc.
ton of licenses. And the said Clerk is
also hereby further directed. in assess
ing for taxation the amount of sales like
ly to he made by any dealer during the
year 1871, to assume, if in his di secretion
it would be just SO to do, as basis of
his estimate, the amount of such sales
duriug the year 1870, according to the
sworn return thereof Of the said dealers.
SEC. IL. That ull returns of property
OF every description, nnd OF NIL other
things made by taxation source of re-
venue to the said city by this Ordinance,
shall be made upon the oath of the tax
payer, which returns shall be made by
filing out blank forms to be furnished,
on application, by tho snid Clerk and
Treasurer, on or before the 3lst day CT
March. instant, (lS7l,) except ns in this
Ordinance otherwise provided; but that
time may be extended by the Mayor and
Aldermen; and the said returns shall en-
brace every subject or object of taxa
ton, whether held by, or pertaining to.
the taxpayer in his own right, or in IL
fdnciury capacity.
SEC. l3. Thnt all persons who may
commence permanent business in the
city of Columbia subsequent to the time
fixed for making tax returns, paying the
city taxes and procuring annGal licenses,
shall, after the lapse of one month IRON
opening business, make returns to the
City Clerk Of the value 81 the stock and
other property employed therein, and
pay their taxes and licenses: the taxes
on tho value OF the 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: Proriieti, h0werer, That all tram
siert dealers shall pay their full annual
Licenses 10 the close thereof.
SEC. IL. That NIL attorneys Mt law and
physicians, who follow their respective
professions within the city of Columbia.
shall procure licenses from the City Clerk
aud Treasurer, aud pay, each, therefor
the sum of twenty dollars; for encl,
foundry, ten dollars; and for any other
business or profession not otherwise pro
vided for. license tax of ten dollars.
SEC. Is. That it shall be. and it is
hereby declared to be, the duty Of the
City Assessor to assess nll the property
named in this Ordinance for city TAXA