The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-22
An ORDINANCE

TO RAISE SUPPLIES FOR THE YEAR 1871.
Be ii ordained by the Mayor and Alder
men of the city Of Columbia, in Council as
sem6led. and BY the authority of tho same.
That tax to cover the period from the
frat day Of January, A. D. 1871. to the
frat dny of January, A. D. 1872, for the
sums and in the manner hereinafter men
toned shall be levied, collected and paid
into the Treasury of the said city for the
use and service thereof. That is to say,
SEoT1oN /. A tax of one dollar on
every one hundred dollars of the assessed
value. of real estate, lying within the
limits of said city, not exempt by law
from taxation; and the value of all such
real estate shall be ascertained and
assessed for the purpose Of taxation by
the City Assessor.
SEC. 2. That q tax Of one dollar on
every hundred dollars in value of all
personal property of every description
owned and used in the city of Columbia,
at any time during the said fiscal year,
shall be levied and paid into the City
Treasury for the use Of the said city:
Provided, hoDener. That no personal
property not taxed, or liable to be taxed
by the State, shall be taxed for the SER
vice of the said city.
SEQ. 8. There shall be paid quarterly
tax of one per cent. upon all sales at
auction of all goods and chattels, and
one-half per cent. on all sales at auction
of all real estate and stocks OF every de-
scription: Prooided, That no tax shall
be levied on any sales at auction made
by order of court, or under process of
law.
SEC. 4. There shall be paid quarterly
by all merchants and other persons, a
tax Of one per cent. on all goods, wares
and merchandise sold by them on con-
| signment; two per cent. on the premiums
of every and each insurance company
located in the city Of Columbia. or which
have agencies therein; and the refusal or
neglect to make regular quarterly re-
turns and pay the tax thereon to the
City Clerk and Treasurer, shall subject
the defaulting parties to fiue of two
| dollars for each and every days default.
SEC. 5. There shall be paid on vehi-
cles the following tax, viz: upon each
four wheel pleasure carriage or barouche
drawn by two or more horses, twenty
dollars; upon carriage, buggy, barouohe,
gig or sulky, (not used for hire,) drawn
by one horse or mule, ten dollars: Pro-
vided, That the value of pleasure car
riages and other pleasure vehicles spe-
officially taxed, be not required to be
returned for taxation as personal pro-
perty; upon each vehicle used for
the breaking or exhibiting of horses
or mules, twenty-five dollars; upon
each express wagon, drawn by one
horse, nine dollars; upon each ex-
press wagon, drawn by two or more
horses, eighteen dollars: Provided, That
nothing herein contained shall be con-
strued to extend to wagons, carts or
other vehicles going to or from market,
and owned by non-residents OF said city,
or Of wagons exclusively used for agri.
cultural purposes. Each livery stable
keeper or agent, for the sale of horses Or
mules, she!! make quarterly returns on
oath OF sales made by him, on consigned
stock, as well as of the sales made by
the owners of stock themselves at bis
stables. -'
SEC. 6. That each and every person
between the ages of eighteen and fifty
years, liable to work on tho streets Of
said city, may anu shall be excused from
the performance OF such Gu..%| on the
payment OF three dollars to the Citv
CLERK and Treasurer; and, on failure to
pay the salu scnn OF three dollars. at the
time of the payment of their city taxes.
they shall. when summoned so to do, be
required to work personally npon the
streets OF the said city for Gig daya. under
the direction OF tho Superintendent of