The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-16
SEQ. l3. That all persons who nav

SEC. l3. That all persons who 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
Oity Clerk OF the value Of the stock an |
other property employed therein, uu,i
pay their taxes aud licenses; the tuxcs
on the value OF the snid stock and other
property to be charged for the fnll tisc"
yenr, bnt the licenses 10 be paid in pro-
portion to the remainder of the said
year: Prouitiel. ho,DeUer, Thnt all tran
sient dealers shall pay their full annual
Licenses to the close thereof
Sec. H. That all attorneys ut law and
physicians, who follow their respective
shall procure licenses from the City Clerk
and Treasurer, aud pay, encll, therefor
the sum of fifteen dollars.
SEC. Is. That it shall be, aud it is
hereby declared to be, the duty of the
City Assessor to assess all the property
named III this Ordinance for city TAXA
ton, ut n reasonable valuation, and the
City Clerk aud Treasurer to collect the
taxes levied thereon and the per cent.
imposed upon all other things as sources
from which a city revenue by this Ordi
nance is directed or contemplated to be
raised, although not specifically men
toned, according to the rates herein
declared: PrOvitletl. hoDeuer, That every
tax payer shall have the right of appeal
to the Mayor and Com mmittee Of Ways
and Means from the assessment of the
| City Assessor for revision thereof, in
case he shonld thereby feel himself ag-
| Grieved
| Sec 1C. That in case it should be-
como necessary to issue an execution
against the property of the defaulting
taxpayer and to sell thereundcr his ren
property i'll order to collect the taxes
| due by him, it shall be the duty of the
Mayor, and he is hereby empowered ST
to do. in order to put the purchaser
thereof into immediate possession, tc
issue his warrant of ejectment against
the owner, or against his lessee or lcssccs
or against any other person or persons
who may be in possession thereof, ant
to place the said warrant in the hands o.
the Chief Of Police, or any other officer
whom he shall select, who shall proceed
without delay to execute The samc. n
the expense aud costs of the party OF
parties in default: Prori,Icd That The
owner of the fee. his lessee or lesscrs
shall not be deprived Of the nse and pos
session for u longer period than two
years from the day of sale
SEC. IT, That the Mayor and Alder
men shall issue their execution ngaius
each and every person or corporation
who shall be reported by the City Clerl
and Treasurer to have failed, neglected
or refused to make returns, or pny tbt
tixes imposed by this Ordnance, within
the time herein prescribed; aud all exc
cutions issued by the said Mayor ant
Aldermen shall have attached thereto
the signatures of the Mayor and City
Clerk and Treasurer and the seal of tht
city Of Columbia, in the name Of whcl
such executions shall be entitled
SEC. Is. That all executions whicl
may be issued to enforce the payment o
taxes, fines and licenses, by the sait
Mayor and Aldermen, in conformity will
the foregoing section, shall be lodged il
the first instance in the Office of til,
Sheriff OF Richland County. and may b,
directed to the said Sheriff or to til,
Chief of Police, or other persons mp
pointed by the said Mayor and Aldermen
to collect and receive the same with th,
| costs.
SEC. 10. That the words 'real pro
perty" and 'real estate" as used in th
Ordinance, shall be CO extensive in mean
ing with lands, tenements and hercditn
ments; the word personal property,
as herein used. includes money, goods
chattels things in action and evidence
of debt, and the word property" in
cludes property, real and personal.
| On mQtion. Council took recess unit
Thursday, Nj lrch 16. mt F. NJ
WM. J. ETTER,
/ Clerk Of Council.