The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-23
AN ORDINANCE

sem6lsd. ana 6y 40 authority of !Ms same.
That tax to cover the period from the
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
iuto the Treasury of the said city for the
use and service thereof. That Is to say,
SECTION l. A tax of one dollar on
every one hundred dollars of the assessed
value OF renl estate, lying within the
limits of said city, not exempt by law
FROM taxation; and the value of all such
real estate shall be ascertained and
assessed for the purpose of taxation by
the City Assessor.
every hundred dollars in value of all
owned and used in the city of Columbia,
at any tire during the said fiscal year,
shall be levied aud paid into the City
Treasury for the use of tho said city:
Provided, ho,oeper, That no personal
property not taxed, or liable to be taxed
by the State, shall be tuxed for the SER
vice of the said city.
SEC. 3. There shall be paid quarterly
q tax of one per cent. upon oil sales at
auction of oil goods and chattels, aud
one-haif per cent. on all snIes ut auction
of all real estate and stocks of every de-
scription: Prooideti, That no tax shall be
levied on any sales ut auction made by
order of court, or under process of law.
Sec. 4. There shall be paid quarterly
by all merchants and other persons, u
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 i'll 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 purties to fue of two
dollars for each and every days default.
SEC. S. There shall be paid on vehi-
cles the following tax, viz: upon each
four wheel pleasure carriage or baronche
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-
0it'ed, That the value of pleasure car
rjages and other pleasure vehicles spe-
officially taxed, be not required to he
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
press wagon, drawn by two or more
horses, eighteen dollars: Provided 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 agrl-
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
stock, rs well as of the sales made by the
owners of stock themselves ut bis stables.
SEC. 6. That each and every person
between the ages Of eighteen aud fifty
years, liable to work on the streets uf
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, Mt 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
ed by the Mayor and Aldermen to take
charge of and direct them. Any person
refusing or neglecting to obey such sum
mons shall be hned two dollars for each
days neglect of the same, to be recover
ed by Information before the Mayor and
Aldermen in Council assembled. And 1t
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 defnnlters under this section.
SEC. 7. That each and every tenant,
or occupant, of any real cstate, upon
whose premises water is brought by
pipes, or otherwise, from the city reser.
voir, shall pay to the City Clerk and
Treasurer, ut 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 hydrant
or hydrants used by him or her, or Ivy
any tenant or occupant on snch premis.
es, shall be linble to u fine at the discre-
ton Of the Mayor.
SEC. 8. Each aud every express COM
pany trnnsacting business within the