The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-25
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Be ii ordained by the Mayor and Alder
fmen of the city Of Columbia, in Council as
sena6led. and by khe authority Of the same,
That q tax to cover the period from tho
first day of January, A. D. 1871. to the
first dny of January, A. D. 1872, for the
sums and in the manner hereinafter men,
toned shall be levied, collected and paid
into the Treasury of the said city for the
use and service thereof. That is to say,
SECTION /. A tax of ono dollar on
every one hundred dollars of the assessed
value OF real estate, lying within the
limits of said city, not exempt by law
from taxation; ana the value Of ali such
real estate shall be ascertained and
assessed for the purpose of taxation by
the City Assessor.
Sec. 2. That q tax of one dollar on
every hundred dollars in value of all
personal property of every description
owned and used in the city of Columbia,
at any time during the said fiscal year,
shall be levied and paid into the City
Treasury for the use of the said city: !:
Prooided, ho,0euer, That no personal
property not taxed, or liable to be taxed
by the State, shall be taxed for the ser
vice Of the said city.
SEC. 3. There shall be paid quarterly
tax of one per cent. upon oil sales at
auction of all goods and chattels, and
0ne-haif per cent. on all snies vi auction
of all real estate and stocks of every de-
scription: Prooided, That no tax shall be
levied on any sales at auction made by
order of court, or under process of law.
Sec. 4. There shall be paid quarterly
by all merchants and other persons, q
tax of one per cent. on all goods, wares
and merchandise sold by them on con-
signment; two per cent. on the 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 re-
turns and pay the tax thereon to the
City Clerk and Treasurer, shall subject
the defaulting parties to fine of two
dollars for each and every days default.
SEC. s. There shall be paid on vehi-
cles the following Tux, viz: upon each
four wheel pleasure carriage or barouche
drawn by two or moro horses, twenty
dollars; upon carriage, buggy, barouche,
gig or sulky, (not used for hire,) drawn
by one horse or mule, ten dollars: Pro
vided, That the value of pleasure car
riages and other pleasure vehicles spe-
ci6cally taxed, be not required to be
returned for taxation as personal pro-
perty; upon each vehicle used for
the breaking or exhibiting of horses
or mules, twenty-five dollars; upon
each express wagon, drawn by one
horse, nine dollars; upon each cx-
press wagon, drawn by two or more
horses, eighteen dollars: Propitled, That
nothing herein contained shall be con-
strued to extend to wagons, carts or
other vehicles going to or from market,
and owned by non-residents of said city,
or of wagons exclusively used for agri-
cultural purposes. Each livery stable
keeper or agent, for the sale Of horses or
mules, shall make quarterly returns on
oath of sales made by him, on consigned
owners of stock themselves ut his stables.
Sec. 6. That each and every person
between the ages of eighteen and fifty
years. liable to 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; and, on failure to
pay the said sum of three dollars, ut the
time of the payment of 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, under
the direction of the Superintendent of
the Streets, or any other person appoint
cd by the Mayor and Aldermen to take
charge of and direct them. Any person
refusing or neglecting to obey such sum-
mons shall be fined two dollars for each
days neglect of the same, to be recover
ed by information before the Mayor and
Aldermen in Council assembled. And it
shall be the duty of the City Clerk and
Treasurer, and of the Chief of Police,
to report to the said Mayor and Alder
men all defaulters under this section.
Sec. 7. That each and every tenant,
or occupant, of any real estate, upon
whose premises water is brought by
pipes, or otherwise, from the city rescr-
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 premises
water is brought from the city reservoir,
failing to make report of the bydrant
or hydrants used by him or her, or by
any tenant or occupant on snch premis-
es, shall be liable to fine ct the discre-
tion Of the Mayor.
Sec. 8. Each and every express com