The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-22
the Streets. or any other person appoint
ed by the Mayor and Aldermen 20 take

tue 6tfeet8s OF any ObneF person 2ppOlnG-
ed by the Mayor aud Aldermen 20 take
charge Of and direct them. Any person
refusing or negleeting to obey sueh sum
days neglect Of the same. 70 be recover
ed by information before the Mayor aud
aldermen, in Council assembled. And if
shall be the duty of the City Clerk and
Treasurer, and Of the Ohief of Police;
70 report to the said Mayor and Alder.
menEall defaulters under this section,
~ Sx6. z. That each and every tenant,
or occupant, Of any real estate. upon
whose premises water is brought by
pipes, Or otherwise, !.nm the city reser.
voir, shall pay to the City Clerk and
Treasurer, at the same time with the
other taxes imposed by this Ordinance,
such sum as may be assessed by the
Committee on the Water Works. And
any owner, or his agent, or occupant of
any real estate, upon whose premisus
water is brought from the city reservoir,
failing to make report Of the hydrant
or hydrants used by him or her, or by
any tenant or occupant on such premis-
tion of the Mayor.
pany transacting business within the
limits of said city, shall make quarterly
returns Of their gross receipts, and pay
ono per cent. on the amount of such re-
turns at the end of each quarter Each
and every telegraph company shall. in
like manner, make quarterly returns of
their gross receipts, on which returas
shall be paid tax Of one per cent.
SEC. 9. All persons who shall enclose
any streets or parts of streets in the city
of Columbia. by and with consent Of
the Council, shall pay an annual rent of
five dollars on any street or part of any
street 80 enclosed, or such other price or
sum as may be fixed and determined by
the Mayor; but each street or part Of
any street 30 enclosed by the consent of
Council may ut any time be opened by
the order OF the said Council, anything
to the contrary herein Notwithstanding.
SEQ. 10. That if any person or persons
shall fail, neglect or refuse to make re-
turn or returns to the City Assessor, on
oath, Of his, her or their taxable proper
ty, sales at auction, or at livery and sales
stables, or OF property sold on consign-
ment within the limits of the city of Co
lumbia, on or before the 3lst day of
March, A. d. 1871, Except as in this
person or persons shall then be assessed
by the City Assessor for and on all his,
her or their property, or other things
a taxed by this Ordinance, according to
a the best information he can obtain OF
the value Of such taxable property OF
: other thing; and such person or persons
! who shall fail, neglect or refuse to make
q 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 pei
q cent. thereon. And the said Clerk and
I Assessor is hereby required to assess, col.
! lect and receive the taxes and dues levied
| and imposed by this Ordinance, and al
arrears of former taxes or dues, and make
a return thereof, as we'll as return oi
\ all persons who shall fail to make re-
| turn and pay the taxes herein and here
, by imposed, on the 1st day of May next
or as soon thereafter as may be practica
BILE.
y And whereas an Ordinance to regulate
licenses for the year 1871, passed anc
/ ratified by the Mayor and Aldermen o.
4 the city of Columbia, on the 30th day o.
;. December. 1870. by an Act of the Gen
erat Assembly, duly ratified and approved
= on the 2d day of March, instant, 1871
t has been modified and changed in Ger
/ tain particulars, but in every other re
oPCCp h1hoo Va AoiCo, Ia OEuor tilut Luls
j. Ordinance may conform thereto:
i SEC. IL. Be 1t further ordained. That
q the City Clerk and Treasurer, in accord
T ance with the said Act, be, and he il
hereby, authorized and required to col
y lect the following amount of license or
a the following businesses. respectively
8 in place of the license imposed by tht
: said Ordinance, viz: For every cottor
8 gin ginning for toll or pay. $50; dealers
p retail, in goods, wares aud merchandise
excluding distilled spirits, whose annua
r sales exceed $1,000, but do not exceed
J. $4,000, 800; like dealers, excluding dis
Q tilled spirits, whose annual sales exceed
t $10. 900. but do not exceed 500, 900, $40
o like dealers, excluding distilled spirits
J. whose annual sales exceed 800, 900, bu
i do not exceed $50. 900. $50; like dealers
b excluding distilled spirits, whose annua
9 sales exceed $30,0O but do not exceed
y $50, 900, $75; and every additional 81, OO(
}, of sales, fifty cents per $1,000. For ho
D tells capable of accommodating 100 per
J. sons, $50; hotels capable of accommo
: dating less than 100 but more than 81
J. persons, $35; hotels capable of accom-
@ modating more than Is but less than 81
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