The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-31
License and Tax ORDINANCES City Of Co.
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SECTION 8. There shall be paid quarterlya
tax OF one per cent. upon all sales at auction
of all goods and ohattels, and one.half pr
cent. on all sales at auction OF all real es' ate
That no tax shail be levied on any sales at
auction made by order OF court, or under pro-
CT ss or law.
SEC A. There shall bo paid quarterly by all
NJ rel ants and other persons, u tax Of one per
cent: on all goods, wares and merchandise
sold by them on consignment; two per cent
on tho 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 returns
and pay the tax thereon to the City Clerk and
| Treasurer. shall subject tho defaulting parties
to fine OF two dollars for each and every
days default.
SEC S. There shall be paid on vehicles tho
following tax, viz: Upon each four-whccl plea
sure carriage or baroucho, drawn by two or
more horses, $40; upon carriage, buggy, ba,
| rouche, gig or sulky, mot used fnr niJe
d, avn by ono horse mulc, $40: I'octded,
That tho valuo OF pleasure caarr,iaHes ana
quired to be returned for taxation az personal
property; upon each vehicle used for the
breaking or exhibiting Of horses or mul, s., s25;
upon each express wagon, drawn by one horse,
! 81; upon each express wagon, drawn by two
or moro horses, Sl3: Prou,ded. That nothing
herein contained shall be construed to extend
to wagons, carts or other vehicles going to or
| from market, aud owned by non-residtnts of
said city, or of wagons exclusively used for
agricultural purposes. Each livery stable
Keeper, or agent, for tho sale of horses or
mules, shall make quarterly returns OH oath
OF sales made by him, on coneigncd stock,
well as OF the sales made by the owners of
| stock themselves at his stables.
SEC 8. Each and every express company
transacting business within tho limits of said
ety. shall make quarterly returns of their
gross receipts, anu pay ono per cent. on the
| amount OF such returns Mt the end of each
quarter. Each and every telegraph company
shall, IN like manner, mako quarterly return-
OF their gross receipts, Oh Which returns shall
| be paid n tax Of one per cent.
SEC Z For license to carry on any trade
business or profession, hcrcna fl er mentioned.
he sums hereinafter mentioned shall be paid
| to tho City Clerk:
Astrologcrs and clairvoyants, 500; apothc-
carries, retail, 25; architects or surveyors, %;
auc'lonecrs, 75 agents real estate and coll, C.
ton brokers, p; agents newspapers, pcriod-
calls or advertising, 10; agents, selling by sam
pie ut retail, per year, 100; agents, selling by
sample Mt retail, per day. 5.
Banks and bankers, $50; billiard bagatcllc
or other gaming tables, for the first table.
esta bllshmcnt, 25; bowling alleys or pistol
galleries, for each alley or gallery, so; build
RS ana master mechanics, 25 butchers, for
| each stall hired, 10; black.mlths' shops 10:
brokers, commercial, cotton or produce. 25:
br kers, money and dealers in exchange, 10;
brokers, pawn, 100; brokers, cattle, and deal
ers in horses and mules, who keep no sales
stables, tpr"vided this shall not refer to ira
ders bringing neat cattle direct ir nj the
country,) so; ba, bcrs, tor each chair, S; book
binders, ~; boot and shocmakiug establish
bakeries; bread, pie or cake. 25; bill posters,
S; boal ding houses. capable Of accommo-
dating eight to twenty five p, rsons, 25
Coal yards, S2j; confectionery or fruit deal
ers %; contractors, other than builders, 10;
cotton factors. %; cotton press, Is; cotton
gin manufacto'y, 10; cotton gins ginning for
toll or pay. so; chiropodists. 10; carriage re.
po~ltory, where carriages or buggies not of
dOmeSt ic manufacture are sold so.
Dogs, upon each and every dog, to be paid
by the person or persons on whose premises
OF Columbia are hereby authorized and re-
qnired to seize and cor fine every dog found
running at largo, and not having on the city
badge or collar Tor the current Year; and for
| every dog so taken up by The police, 81 addi-
tional shall be paid for the release of the
same; dealers, retail, in goods, wares, mrr-
chandlse, excluding distilled spirits, whose
| animal sales do not exceed So 0OU, 10; dealers,
retail, i'll goods, wares aud merchandise, tx.
clnaing distilled spirits, whose annual pnI. -
exceed $4,000, but do not exceed $40 0U0, 90;
disc, excluding distilled epirits, whose animal
sales exceed $40, 600. and do not exceed 500 QUO,
40; dealers, retail, i'll goods, wares and mcr-
chamdise, excluding distilled spirits, whose
ANIMAL sales exceed 500 600, and DO not exceed
$50 0O0 50; dealers, retail, in goods, wares
and merchandise, excluding distilled snir,ts
whose nnual sales exceed $50 600, al d do not
excrcd $50 600, 75; and every additional 81, 600,
pei. 81 600, 5O; dentists, 40
| Express companies, $50; exhibitions, cir
cuscs. per day, 10; exhibitions, theatrical,
minstrel, or exhibitions OF any kind. for gam,
| from 20 to 100
| Foundiirs, $40.
Gas companies, 800; gas filters and plumb
ers, 25.
Hot-la, capable of accommodating 100 per-
SOLE, $50; hotels. capable of accommodating
yess than 100 and more than SO persons, 35;
hotels, capable of &C, ,ommodating over 25 and
lees tliau 90 peIsons, 80.
lc" houses. whore imported ice is sold. $50;
| insurance companits or agencies, the same
| for each and every agency, s25
job printing Offices. where moro than three
hands arc cn,plo, ed, s5t; job printing Offices,
| where less than three hands are employed
%; junk shops. application to be- made to City
| Council for license, 1r0.
| Liquor, for license to retail spiriiuous
liquors i'll quantities less than quart, per
anhnm, PAYABLE quarterly III advance, sZOU;
for license to hcll ~ irituous liquors in
quantities OF n quart or more, per annunI
payable quarterly in advance, 100; for
license to sell lager beer, ale. porter, or other
malt liquors, i'll quantities less than one
quart, per annum, in advance, so; provided
tnat n liquor license shall not be construed to
inciude malt liqnOrs sold in original packages
az prepared by the maiYuiacinrcr; no license
for the sale ut splrltunus or malt liquo' shall
1 D,. ,rrnnt al for n lrsa o6 liam ON