The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-12-23

report Of tho hy6rant or hydrants used
by him or her, or by any tenant or occu-
pant on such premises, siaaii DO iiAlyssSS TO
. fine at the discretion OF the Mayor.
SEQ. 6. All persons who shall enclose
any ftreets or parts Of streets iu the city
OF Columbia. by and with consent OF
the Oouncil, shall pay an annual rent of
nve dollars on any street, or part of any
street. 80 enclosed, or such other price
or sum as may be hxed and determined
py the Mayor; but each street or part OF
any street so enclosed by the consent OF
Council may at any time be opened by
the order OF the said Council, anything
10 the contrary herein notwithstanding
SEQ 2. That if any person or persons
shall fell, neglect or refuge to make a re-.
turn or returns to the City Assessor, on
oath, OF his. her or their taxable proper.
ty, on OF before the 3lst day of January,
A. ID. 1879. Except a. in this Ordinances
otherwise provided, such person or per-
cons shall then be assessed by tho Oity
Assessor Tor and on oil his, her or their
property. or other things taxed by this
Ordinanoe, according to the best infor-
nation he can obtain OF the value OF
such taxable property or other thing;
ana such person or persons who shall
iaiI, neglect or refuse to make q return
or returns As aforesaid, or pay the tax
thereon, on or before the 10Th day of
February next. shall be subject to, and
pay, In addition to said tax, ten Der
cent. thereon. And the said Clerk and
Assessor is hereby required to assess,
collect and receive the taxes and dues
levied and imposed by this Ordinance,
and all arrears Of former taxes or dues,
and make return thereof, as we'll as q
return OF ell persons who shall fail to
make return and pay the taxes herein
and hereby imposed. on the Let day of
May next, or as soon thereafter as may
be practicable.
SEQ. 8. The said Clerk is hereby di-
rected, in assessing for taxation the
amount Of sales likely to be made by any
dealer during the year 1872, to assume,
II IN his discretion IL would be Just so to
do, as q basis OF his estimate, the amount
OF such sales during the year 1871, ao-
cording to the sworn return thereof OF
the said dealers.
SEQ. 8. That all returns of property
OF every description, and of all other
things aaSao 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 bs made by
filing ont blank forms to be furnished.
on application, by the said Clerk and
Treasurer, on or before the 3lst dny Of
January, 1872, except as in this Ortli-
nance otherwise provided; but that time
may be extended by tho Mayor and AL
dermen; 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 a
fduciary capacity.
$50 10. That 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 annual licenses.
shall, after the lapse OF one month from
opening business, make returns 10 the
City Clerk OF the value Of the stock and
other property employed therein, and
pay their taxes aud Licenses; the taxes
on tho value Of tho said stock md 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: Prouided, howeuer, That all tran-
sient dealers shall pay their full animal
Licenses to the close thereof. For each
foundry, $40; and for any other business
or profession not otherwise provided for,
q license tax of $40.
SEQ. IL. 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-
ton, at reasonable valuation, and the
City Clerk and Treasurer to collect the
taxes levied thereon and the per cent.
imposed upon all other things as sources
from which city revenue by this Ordi
nance is directed or contemplated to be
raised, although not specifically men
toned, according TO the rates herein
declared: Provided. howerer. That every
taxpayer shall have the right of appeal
to the Mayor and Committee of Ways
and Means from the assessment of the
City Assessor for q revision thereof, in
case he should thereby feel himself ag-
grieved.
SEQ. IL. That in case it should be-
come necessary to issue an execution
against the property of the defaulting
taxpayer, and to sell Hereunder his real
property, in order to collect the taxes
due by him, it shall be the duty of the
Mayor, and he is hereby empowered so
to do. in order to put the purchaser
thereof into immediate possession, to
Issue his warrant Of ejectment against
the owner, or against his lessee or lessees,
or against any other person or persons
who may be in possession thereof, and
to place the said warrant in the hands of
the Chief OF Police, or any other officer
whom he shall select, who shall proceed
without delay to execute the same, at
the expense and costs OF the party or
parties in default: Prori1e1i. That the
owner OF the fee, his lessee or lessecs,
shall not be deprived of the use and pos
session for longer period than two
years from the day of sale.
SEQ. Is. That the Mayor and Alder
men shall issue their execution against
each and every person or corporation
who shall be reported by the City Clerk
and Treasurer to have failed. neoleoted