The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-25

by the City Assessor for Rnd ontall His.
her or their property, or .otheS thit,ks
taxed by this Ordinance, accordinr Is
the best information he can obtain oil
the value of such taxable property or
other thing; and such peraon or persons
who shall fail, neglect or refuse to make
return or returns as aforesaid, or pay
the tax thereon, on or before the 18th
day OF April 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, col
lect 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 as return Of
oil persons who shall fail to make re-
turn and pay the taxes herein and here
by imposed, on LIST day of May next, or
as soon thereafter as may be practicable.
And whereas an Ordinance to regulate
Licenses for the year 1871, passed and
ratified by the Mayor and Aldermen of
the city of Columbia, on the 30th day of
December, 1870, by an Act of the Gen
eral Assembly, duly ratified and approved
on the I'd day of March, instant, 1871,
has been modified and changed in GER
tain particulars, but in every other re-
spect made of force, in order that this
Ordinance may conform thereto:
SEQ. IL. BE 1T further ordained, That
the City Clerk and Treasurer, in accord
ance with the said Act, be, and he is
hereby, authorized and required to col
lect the following amount of license on
the following businesses. respectively,
in place of the license imposed by the
gQI6 0rHfnonon ui1
gin ginning for toll or pay, $50; dealers,
retail, in goods, wares and merchandise,
excluding distilled spirits, whose annual
sales exceed $4,000, but do not exceed
$40, 900, $40; like dealers, excluding dis
titled spirits, whose annual sales exceed
$40, 600, but do not exceed 800, 900, $40;
like dealers, excluding distilled spirits,
whose annual sales exceed $40, 900, but
do not exceed $50, 900, $50; like dealers,
excluding distilled spirits, whose annual
sales exceed 100000, but do not exceed
$50, 600, S75; and every additional 81 900
of sales, fifty cents per 81 900. For ho-
tells capable of accommodating 100 per-
sons, $50; hotels capable of accommo-
dating less than 100 but more than SO
persons, $50; hotels capable of accom-
modating more than 25 but less than so
persons, $50. Stables, livery and sale,
$75. In nil other respects, the said
Clerk and Treasurer is hereby directed
to follow the said License Ordinance of
the 30th December, 1870, in the collec-
tion of licenses. And the said Clerk is
also hereby further directed. in assess
ing for taxation the amount of sales like
ly to be made by any dealer during the
year 1871, to assume, if in his discretion
it would be just so to do, as basis of
his estimate, the amount of such sales
during the year 1870, according to the
sworn return thereof of the said dealers.
Sec. IL. That all returns of property
of every description, and of all other
things made by taxation q source of re-
venue to the said city by this Ordinance,
shall be made upon the oath of the tax
payer, which returns shall be made by
filling out blank forms to be furnished,
on application, by the said Clerk and
Treasurer, on or before the 31st day CT
March, instant, QS71,) except as in this
Ordinance otherwise provided; but that
time may be extended by the Mayor and
Aldermen; and the said returns ehall en-
brace every subject or object of taxa
tion, whether held by, or pertaining to.
the taxpayer in his own right, or in a
fiduciary capacity.
DEC. ID. Innt all persons VINO may
commence q permanent business in the
city 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, make returns to the
City Clerk of tho 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: ProUided, ho,cever, That all tran
sient dealers shall pay their full annual
licenses to the close thereof.
SEC. II. That all attorneys Mt law and
physicians, who follow their respective
professions within the city of Columbia,
shall procure licenses from the City Clerk
and Treasurer, and pay, each, therefor
the sum Of twenty dollars; for each
foundry, ten dollars; and for any other
business or profession not otherwise pro-
vided for, n license tax of ten dollars.
Sec. Is. That it shall be, and it is
hereby declared to be, the duty of the
City Assessor to assess oil the property
-, N.I e. ~ 49,