The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-12-31

VOL. VINO. 244.
or OF wagons exclusively used for agri.
cultural purposes.
SEQ. 4. That each and every person
between the ages Of eighteen and fifty
year,, liable 10 work on the streets OF
said city. may and shall be excused from
the performance of such duty on the
payment Of three dollars to the City
CLERK and Treasurer; aud, on failure to
l'ay the said sum of three dollars, ut the
time OF the payment CT their city taxes,
they shall, when summoned so to do, be
required to work personally upon the
streets OF the said city for six days, un-
der the direction of the Superintendent
OF the Streets, or any other person ap-
pointed by the Mayor and Aldermen to
take charge of and direct them. Any
person refusing or neglecting to obey
such summons shall be fiued two dollars
for each days neglect of the same, to be
recovered by information before the
Mayor and Aldermen in Council assem-
bled. And it shall be the duty of the
City Clerk and Treasurer, and OF the
Chief OF Police, to renort TO the said
Mayor and Aldermen all defaulters under
this section.
SEQ. s. That each and every tenant or
occupant, of any real estate, upon whose
premises water is brought by pipes, or
otherwise, from the city reservoir, shall
pay to the City Clerk aud Treasurer, at
the same time with the other taxes i'm
posed by this Ordinance, suoh 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 premises water is brought
from the city reservoir, failing to make q
report OF the hydrant or hydrants used
by him or her, or by any tenant or occu-
pant on such premises, shall be liable to
fine at the discretion of the Mayor.
SEC. g. 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
i've dollars on any street, or part of any
street. so enclosed, or such other price
or sum as may be fixed and determined
by the Mayor; but each street or part of
any street 80 enclosed by the consent of
Council may at any time be opened by
the order of the said Council, anything
to the contrary herein Notwithstanding.
SEQ: z. That if any person or persons
shall fail, neglect or refuse to make q re-
turn or returns to the City Assessor, on
oath, of his. her or their taxable proper
ty, on or before the 3lst day of January,
a. d. 1872. Except as in this Ordinance
otherwise provided suoh person or per-
sons shall then be assessed by the City
Assessor for and on all his, her or their
property, or other things taxed by this
Ordinance, according to the best infor-
nation he can obtain of the value OF
suoh taxable property or other thing;
and such person or persons who shall
fail, neglect or refuse to make q return
or returns as aforesaid, or pay the tax
thereon, on or before the 10Th day of
February next, shall be subject to, and
pay, In addition to said tax, ten per
cent thereon. And the said Clerk and
Assessor IS hereby required to assess,
COLLECT and receive the taxes and dues
levied and imposed by this Ordinance,
and all arrears of former taxes or dues.
and make return thereof, as we'll rs
return of all persons who shall fail to
make return and pay the taxes herein
and hereby imposed, on the 1st day of
May next. or as soon thereafter rs may
be practicable.
SEQ 8. The said Clerk is hereby di.
rected, in assessing for taxation the
amount OF sales likely to be made by any
dealer during the year 1872, to assume,
IT in his discretion IL would be just so to
do, as basis Of his estimate, the amount
of such sales during the year 1871, ac-
oording to the sworn return thereof of
the said dealers.
SEC. 8. That all returns of property
OF every description, and of all other
things made by taxation q source of re-
venue to the said oity by this Ordinance,
shall be made upon the oath of the tax
payer, which returns shall be made by
filing out blank forms to be furnished,
on application, by the said Clerk and
Treasurer, on or before the 3Ist day of
January, 1872, except as in this Ordi-
nance otherwise provided; but that time
may be extended by the Mayor and AL
dermen; and the said returns shall en-.
brace every subject or object of taxa.
ton, whether held by, or pertaining to,
the taxpayer in his own right, or in a
tiduciary capacity.
SEQ. 10. That all persons who may
commence q permanent business in the
oity 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, mike returns to the
City Clerk of the value of the stock and
other property employed therein, and
pay their taxes and licenses; the taxes
on the value of the said stock and other
property to be charged for the full fiscal
year, but the licenses to be paid in pro-
portion to the remainder of the said
year: ProDided, hopecer, That oil tran
sient dealers shall pay their full annual
licenses to tho 0lOse thareof For oooh