The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-07-06
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s. AZ QAsDAy, JULY ). 1871.
y Of tg city toiE es es ::;s
>s'is - Published 5y o,ast Of lbs Csiy C0licM


to the period from the day January 1871
the first day Of january b 1872
hereinafter mentioned shall be levied paid
tile of the said city for the thereof That
is to say: IA .s.3 .a-1.s1'ttt 4 +, t4.T y
SECTION tax Of one dollar every
the estate lying city
not exempt by law from taxation;
estate shall be scertane and assessed for the purpose taxation
by the City Assessor
Of ono dollar on every hundred dollars in
value Of all personal property Of description
the city Of Columbia at time during the sail fiscal year.
shall be levied and into the City Treasury
sdid city Provided howevs That personal property
liable be taxed by the State shall DO taxed Of
the said city
paid quarterly tax of one per cent upon
oil sales at auction Of oil goods chattel per
cont all sales ut auction of al every
description Provided levied on any sales ut
auction made by order Of court, process
SEC There shall be paid quarterly by oil
tax Of cent all goods
sold by hem consignment two per the premiums
and each insurance located the city of Columbia
(which have agencies cren and the refusal neglect make
regular quarterly returns pay City
and Treasurer shall subject the dof.uting parties
dollars for each and every days default
SEC. There shall be paid vehicles the following tax
upon four wheel pleasure carriage drawn by two
horses twenty dollars; carriage buggy bnro,ce
ulky (not used for lre) drawn by mule ten
dollars Provd That the valuo pleasure carriages
pleasure vehicles specifically required be returned
for taxation personal roper each vehicle used for the
breaking exhibiting Of horses mules twenty dollars upon
each drawn by horse dollars; upon
express wagon by horses eighteen dollars
Provided, That nothing herein contained
extend wagons other going market
city wagons exclusively
used for agricultural purposes nuet
for tho sale of horses mules shall quarterly returns
oath of sales made by him, consigned stock
sales made by the of stock themselves
SEC That each and every between ages eighteen
years streets of sa city NAV nnl
shall be excused from the performance duty payment
of three dollars the City Clerk Treasurer failure
pay the said of three dollars the time payment
their city taxes, they SHALL when o required
personally upon said city for six days
Of
other appointed by the Mayor and Aldermen charge
of and direct them Any refusing ncgccng obey
such shall be fined dollars for days neglect
the be by information Mayor
Aldermen in Council assembled And shall duty
City Clerk and Treasurer and Of the Chief Police report
the said Mayor and Aldermen Ill dculters
SEC That each md every tenant occupant any
estate whose premises water is brought by pipes
from the city shall to the City Clerk
the time with the other imposed by
ordinance such may be assessed by the Committee
Water Works And his ngcnt occupant any
real estate upon whose premises
reservoir fan to mike report Of the hynt rals
by him her. BY tenant occupant premises
be lnble to a fine, the discretion of Mayor
Sec Each and every express company ansacng
within the limits Of sad city shall make quarterly
receipts and cent the
a the end Of each quarter Each and every telegraph
sa like make quarterly gross receipts
on which returns shall be paid tax Of per cent
SEC g. ALI persons who shall enclose ay parts
streets the city Of Columbia by Council
shall rent Of five dollars any part
street enclosed other price
determined by the Mayor but each street part Of street
enclosed the consent OF Council time be opened by
the order tho said Council anyhg the contrary
withsandng.
SEC TO- That if shall fail neglect
refuse to make return to the City Assessor
his her their taxable property sales auction livery
sales stables Of property sold within
of the said city Of Columbia before day March,
A. 1871 Except this ordinance otherwise provie)
person shall then be City
and MI his her their property other things taxed by this
ordinance according to the best information he obtain
value Of such taxable property other thing and person
persons who shall m neglect refuse
aforesaid the tax thereon before the
April next shall be subject to- and addition to said tax
per thereon And the said hereby
required collect the
imposed by this ordinance all
thereof well persons who
shall fail to make return md pay the hereby
imposed the s day Of May next thereafter
be practicable.
And whereas ordinance regulate licenses year
passed and ratified by the Mayor Aldermen
Columbia Of Decenlcr hy At