The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1871-04-07

as they may by ordinance establish.
They shall also have power to impose
TAX, within their discretion, on all sales
made by irinerant traders and auction
eers, on all public drays, wagons, car
:iagcs, omnibuses, and other vehicles
Kept for hire, and Oh the owners or pro-
prietors Of all dogs, hogs, sheep, goats
and cattle kept within the corporate
limits of said town. The said town
shall have power to impose al annual
tax on the amount Of all sales of goods,
wares and merchandise, and also on the
amount OF Income arising from all fac
topage and merchandise, employments,
fscuitles and professions, including the
profession Of dentistry; also upon the
Of income from all moneys
loaned at interest, and from dividends
received from bank and other stocks !:
Provided, That no tax shall be Imposed
in any one case, to exceed the rate OF
thirty cents on each hundr d dollars, OF
the value of such sales and ] lcome; and
the said Town Council shall also have
power to impose an annual tax on all
carriages and wagons, cf whatever kind,
kept for private use; Oh all gold, silver
and other watches kept fer private use,
within the limits of sale town; and the
said Town Council stall have power to
impose an annual tax, not exceeding
thirty cents on every hundred dollars on
the value of all reel estate lying
within the corporate limits OF said town,
the real estate of churcnes, and school
associations excepted and for that pur-
pose they shall appoint three freehold
ers residing therein, to assess the value
OF real estate upon oath, and return the
assessment within one month, to said
Council for taxation, and to fill any
vacancy occasioned by the death, rcsig-
nation, refusal to serve, or removal from
office, Of the said assessor; and the said
Town Council shall have power to reg
ulatc the price of licenses upon all pub.
lie shows and exhibitions in said town,
to erect powder magazine, anc to COM
pei any person holding more than TWEEN
ty-fve pounds of powder to store the
same therein, anu to make regulations
for rates of storage thereof, and for keep
ing and storing the same; anu the said
Town Council shall have power to Ell
force the payment of all taxes and as,
scssments levied under the authority oil
this Act against the property and persons
of ietaulters to the same extent, and in
the same manner, as is provided 10y law
for the collection of the general State
tax, except that executions to enforce the
payment Of town taxes, shall he iSsuet!
under the seal Of the corporation, and
10 the Town Marshal, or other
persons especially appointed by the said
Town Council to collect the same; and
all property upon which q tax shall be
levied and assessed is hereby declared
and made liable for the payment thereof
in preference to other debts due by the
person owning such property at the
time of the assessment except debts due
the State, which shall be first paid.
The said moneys, together with all
other moneys collected b. authority OF
the provisions Of this Act, and the or
diuancos passed in conformity thereto,
from whatever source said moneys may
town, for the use of the corporation.
SEC. 10. That returns shall be made.
On oath, to the Clerk of the Town Coun-
Gil, during the month Of January in
each year, Of the amount of of all sales
of merchandise, professional, mecliani-
cal or other incomes, and of the quun.
tity and kind Of all other property than
real estate, subject to taxation unuer the
provisions Of this Act, by persons who
may be liable to pay the taxes on the
same; and the said taxes shall be paid
on or before the first day of March then
next ensuing, upon failure whereof any
perty in default shall be subject to the
penalties now providedby law for failure
to pay the general State tax.
SEC. II. That tho said Town Council
of Anderson shall have fula power and
authority to require all persons owning
q lot or lots in said town to mako and,
keep in good repair sidewalks in front.oi
said lot or lots, whenever the san1e shall
front or adjoin any of the rublic streets
of said town, if, in the Judgment OF
the Council, such sidewalks shall be
necessary, the width thereof, and the
manner of their construction, to be dcsig.
mated and regulated by tho Town Coun.
Gil; and, for default Or refusal to make
and keep in repair such sidewalks, the
Town Council may cause the
same to be made or put in repair, and
require the owner to pay the price o
making or repairing; and the said
Town Council are hereby empowered to
sue for and recover the same by action
of debt in any court Of competent iuris.
diction in Anderson County Provided
That such contract for repairing the
same be let to the lowest bidder.
SEC. L.. That the said Town Council
shall have power, with tho consent oi
the adjacent land owners, to close all
such roads, streets and ways within the
said town, ~ they shall deem necessary,
by sale of the freehold therein, either at
private or public sale, as they may
adjudge best for the interest of the said
town and they shall have power to lay
out, adopt, open and keep in repair all
such new streets, roads and ways, as
they may, from time TO time, deem nee.
essary for the improvement and conve-
nience OF. said town: Proridcd, That
no new street. road OF way, sIlaii be
opened without first having obtained
the consent Of the land owner or owners
through whose premises any such new
street, road Or way may pass.
SEC. l3. The said Town Council shall
have power, and are hereby authorized,
to elect one Oh more Marshals. I'm addi-
ton to the Sheriff of the County Of
Anderson who shall also be q Mar
shall Of the town, to fix their salaries and
prescribe their duties, who shall be
sworn in and invested with all the pow
ers. and subjected to all the duties and
liabilities that Constables now have or
are subject to by law, in addition to
the duties and liabilities specially con-
ferred and imposed on them by the
Town Council: !: Provided, That their
Jurisdiction shall be confined within
the corporate limits of said town.
Sec. Il. That the said Town Council
shall have power to establish guard
house, and to prescribe, by ordinance,
rules and regulations for keep
ing and governing the same; and un-
til such guard house shall be established.
they shall be. authorized to use a room
in the common jail of the county of An
derson for tho confinement Of all
who may be subject to he committed for
violation of any ordinance of the town,
r,assed in conformity to the provisions