The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-30
License and. TaH Ordinance City of CO.
q, lumbia.

VvHE following abstract is published FOR se-
u neral information:
skorIoa 3. There shalt be. paid quarterly a
"a al q a one per cent npoa al, LIS sales at ane'l"
cent on all sales at auction OF all rea, es' ate
aud st"oks Of evory descriptions: Provided,
That no tax shall be levied on any sal. ut
auction mado by order OF court, or under pro-.
C, Is or law.
Sec 4. There shall bo paid quarterly by all
| LII rcI ants and other persons, y tax OF ono pt r
cent. ON all goods, wares and merchandise
] sold by them ON consignment; two per cent
on tho premiums OF every and ench insurance
company located In the city OF Columbia or
| which have agencies thorein; and the r, fusal
or neglect to make regular quarterly return.
| and pay tho tax thereon to the City Clerk and
Treasurer. shall subject tho defaulting par tits
to hne OF two dollars for each ahd ever,
days default.
following tax, z: Upon zach four wheel plt a.
sure carriage or baroncle, drawn by two or
moro horses, $40; upon carri"gc, buggy. bu.
rouohe, gig or sutky, (not used FIR hire }
That the valuo OF pleasure carriages and
o. her vehicles 81 erfiraIly taxed, bo not re-
qnlred to be returned Tor taxation az personal
pruprrty; upon zach vehicle uscl for The.
| brcakIpg or cxhiL iting of horses or mul, g. s25:
upon each express wagon, drawn by ono hoi 81,
| 50; upon each express wagon, drawn by two
or more horses, sl8: Prouheh That nothing
herein contained shall be construed TO & xttnd
| to wagons, carts or other vehicles going to or
from market, aud owned by non-resid nts t
SAID city, or Of wagons exclusively used for
agricultural purposes Each livery stahi..
Keeper, or agent, for tho sale OF horses or
mules. shall make Quarterly returns on oath
of sales made by him. ON conpigncd stock. a.
well as OF the Sales made by tho owners oil
STOCK themselves at his stables.
sEo 8. Each and every express company
trahsac'lnI buriners within the limits of said
city, shall make quarterly rttU! u. Of thei,
gross receipts, anu pay one per cent. on tie
q n sISnhr
gu srier. Each and every telegraph compan,
shall, in like manner, make quarterly return
OF their grOss reCeipts, on which returns shall
be paid tax Of one per cent.
SEc For liccnIe to carry on any trade
BUSINESS or prof. s-ion, herriuaftc or m, ntiunrd
the sums hereinafter mentioned shall be paid
to tho City Clerk:
Astrologers aud clairvoya ants, 500; apothr-
carries, retail. 25; architects or sui veyo, g. 2j:
| auctloneers, rs, agents real estate and COLE c.
tinn brokers 70; agents newspapers, pcri"di-
calls or advertising, 10; agents, selling by sam
plo at retail, per year, 100; agents, selling bN
sample at retail, per day. s.
Banks aud bankers, $3.50; billiard. bagatt llc
or or other eamibg tables. for the firet tab.c.
csta blishment, 25; bowling alleys or pistol
galleries, fur each alley or gallery, SO; bui d.
rs and master m+ m+chanics, 70; but cheers, f.
Zach stall hired, 10; blacksmiths' shops. 10.
brokers, money and dealers in exchange, 1,U;
brokers. pawn, 100; brokers, cattle, and dca'-
ers IN hor~t 8 and mules. who keep 10 sulcs
stables, (pr,vided This shall not refer to tra-
ders bringing neat cattle direct tr nj the
country } 50; bar bers, for each chair, s; book
binders. ~; boot aud shoe muhimg establish
mtn n's, where hired labor is employed, 10;
bakeries, bread, pic or cake, 25; bill poe tcrs
S; boar ding houses. capable of accoumu-
dating eight tn twenty-five p, rsons 25
Coal yards, SD; confectionery or fruit deal
ers 20; contractors, other than bu d.rs, 10;
cotton factors. 25; cotton press, IS; Cotton
gin mandatory, 10; cotton gins ginning foi
toll or pay, so; cliir"podi>ts, 10; carriagr re
poelt"ry, where carriages or bnggies not Of
domestic manufacture arc sold. 50.
Dogs, upon each and every dog, to 10 paid
oy tho person or persons on whose premise os
the dog is kept s.; aud the police OF the city
OF Columbia are hereby authorize ard re-
un"ing at largo, and n 1t having on the ciy
badge or collar Tor tho current wear; AID for
every dog SO taken mp BY he police. 81 addi
tional shall be paid f'r the +. lease "f til.
same; dealers. retail. in goods. wares. MEL
chandiee,, excluding distlll. spirits, whosc
annual sal, do not xcecn SIS COO. 10; dealers
retail, III goods, wares and merchaudi-c, *
cuolnE distilled spirits, whose annual .ai. -
exceed So 100, but do not xceea $40 600. 90:
dealers. retail, i'll goods. wares and muf can.
disc, excluding distilled spirtr whose an1.nai
sales exceed 100. and do not exceed 500, ,OuO,
4o; dealers, retail, i'll goods, wares and mer
chandire, excluding distilled .pirits, Whose
annual sales EXCEED 800 00U, and 90 not e1 1cced
s3O Ooo 50; dealers, retail, in goods, wares
onu eACIuu!nR O1StlIt u itt,
whose nnnal sales exceed $50 OOn, Il, do not
exc+ed $50 600. Is; and ever. additional 81 900,
per 81 0Ou, 5U; dentists, 40
Express cnmpani-s $50; exhibitions cir
custs per day. ITO; exhibitions, thu atrical,
MINSTREL. or exhibitions oi any kind, for gam,
from 20 to 100
undiits, Sl0
Ga. companies, 800; gas filters and plumb
ers 25.
Hotels, capable of accommodating 1CO per
sons, $50; hotels. capable of accommodating
!ess than 100 and more than so prreot- 35;
hotels, cap .ble Of &C. "mmodatlng over 25 and
ess than 50 persons, 30.
Ice hous, 8, where imported ice il sold $50;
insurance companies or agencies, the same
for each and every agency. s25
Job printing Offices. where moro than three
hands are employed, s5I job pI inning tlirrs
where lcss than three hand- arc c,npipytd
25; jnnn shops. applrcaio TO bu made tu CITY
,OuncIl for license. 10
Liquor, for l'crhse TO all sr,iiuous
liquors III quantities lcss than IL 9nart. pal
anhnm PAYABLE quarterly III advance. $ k0n;
f"r license to rcll ~ iritu"ns liquors III
quantities Of 4 quart "r mmc, per aurum
,'nSaGic quarterly in advance, 100; f.,
licensr to ecil lager beer. ale. porio', nr other
malt liquors, III quantities L. 81 ,l,un "n,
qnrt, per antuni, in ndvarcr, 80; pr.,viatd
Lnnt Il hquor llc,li-e shall not h, const, ud Il.
uc.udc matt liquors .uld in az i.inal packages
as prepared ey tho ninnufnciur.I 10 lie, ,,s,