The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-24
by,the Ui.ylAssessbt tor ana iop an bis,

/
taxed by this Ordinances, according to
the best information he can obtain oi
the value Of sdoh taxable property Of
other thing; and suoh person or persons
who shall fail, neglect or refuse 60 make
q return or returns as aforesaid, or pay
the tax thereon. on or before the 18th
day of April next, shall be subject to,
and pay, in addition to said tax. ten per
cent. thereon. And the eaid Clerk and
Assessor is hereby required to assess, col.
lect and receive the tuxes and dues levied
and imposed by this Ordinance, and oil
arrears of former taxes or dues, and make
O return thereof, as we'll as return OF
all persons who shall fail to make q re-
turn and pay the taxes herein and here
by imposed, on 1st day of May next. or
rs soon thereafter rs may be practicable
And whereas an Ordinance to regulate
licenses for the year 1871, passed aud
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 I'd day of March, instant, 1871,
has been modified and changed in GER
| tnin particulars, but in every other re-
spect made of force, in order that this
Ordinance may conform thereto:
SEC. ii. Be 1t further ordained That
the City Clerk and Treasurer, in accord
ance with the said Act, be, and he 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 the
said Ordinance, viz: For every cotton
gin ginning for toll or pay. $50; dealers,
| retail, in goods, wares aud merchandise,
excluding distilled spirits, whose annual
safes exceed $4,000. but do not exceed
$40, 900, 500; like dealers, excluding dis
illed spirits, whose annual sales ex seed
$40, 900. but do not exceed 800, 600. $40;
like dealers, excluding distilled spirits,
whose annual sales exceed $4,000, but
| do not exceed $50. 600. $50; like dealers,
| excluding distllled spirits, whose annual
sales exceed $50, 900, but do not exceed
$50, 900, $75; and every additional 81, 900
of sales, fifty cents per 81 900. For ho-
tells capable Of accom- modating Ito per-
sons. $50; hotels capable of accommo-
dating less than 100 but more than so
persons, $35; hotels capable of accom-
modating more than 25 but less than SO
persons, $50. Stables, livery and salc,
S75. In all other respects, the said
| Clerk and Treasurer is hereby directed
| to follow the said License Ordinance of
the 3Oth December, 1870, in the collec-
| ton of licenses. And the said Clerk is
also hereby further directed. in assess
| ing for taxation the amount of sales like
ly to be made by any dealer during the
year 1871, to assume, if in his discretion
it would be just 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 12. That all returns of property
of every description, md of all other
things made by taxation n 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
filling out blank forms to be furnished,
on application, by the said Clerk and
March. instant, QS7l,) except MS in this
| time may be extended by the Mayor aud
Aldermen; and the said returns shall en-
brace every subject or object of tuxa-
tion, whether held by, or pertaining TO-.
the tax payer in his own right, or in u
fidnciary capacity.
SEC. 13. That oil persons who may
commence n 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, mako returns to the
City Clerk OF the value Of the stock aud
other property employed therein, and
pay their taxes and licenses: the taxes
on the value OF the snid stock and other
property to be charged for tho full fiscal
year, but tho licenses to be pnid in pro-
portion to the remainder of tho said
year: Prorided. houerer, That all tran
sient dealers shall pay their full annual
Licenses to the close thereof.
SEC. IA. That all attorneys Mt law and
physicians, who follow their respective
! professions within the city of Columbia,
shall procure licenses from tho City Clerk
and Treasurer, aud pny. each, therefor
the sum Of twenty dollars; for encl,
foundry, ten dollars; and for any other
business or profession not otherwise pro-
vided for, a license tax of ten dol ars.
Sec. Is. That it shnll be, aud 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 ctnt.