The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-29
License and Tax Ordinance City of Co.
lumbia. NJ, ~
fNHE following abstract is published for ee.
IL neral information: g.

l1NHE following abstract is published for oe.
IL neral infUrmation:
SEoTIoN g. There shall be paid Quarterly
tax 0f one per cent. upon all sales ut auc, ion
Oh al gooas ana ohatteis, and one-h half p.
cent. on all sales at auction OF all rea; estate
ana STOCKS OF every description: Provided
That no tax shall be levied on any sales at
auction made by order or court, or under pro-
o. 3, OF law.
SEC 4. There shall bo paid quarterly by all
M ro auts and other pcrsons, d tax of one DC
cent. Oh ail goods wares snd merchandis.
SOLO oy them ON consignment; two per cent
on ene premiums OF every and each insurance
company located i'll the city Of Columbia or
which have agencies therein; and tho refusal
or neglect to make regular quarterly return.
ana pay the tax thereon to tho City Clerk and
treasurer, shall subject tho dcfaultIng parties
to q hno OF two dollars for each and eycry
days default.
SEc .. There shall be paid on vehicles tho
following tax, VIZ: Upon each tour-w wheel plea
more horses, $50; upon carriage, buggy. ba
ronchc, gig or sulky, mot used fnr hire
dI avn by one horse or mule $40: pyoyitied
mat the value Of pleasure carriages and
o'her vehicles spe officially taxed be not re-
CURED to be returnrd for taxation as personal
property; upon each vehicle used for tho
breaking or exhibiting of horses or mul, q S25.
upon eash express wagon, drawn by one horse,
o.; upon cach express wagon, drawn b" :wtj
or moro horses, $lS: PrOUided That nothing
herein contained shall be construed to extend
70 wagons, carts or other vehicles going to or
rom market, and owned by non-resid, nts of
saia CITY, or OF wagons exclusively used for
agricultural purposes. Each livery stable
ke+per, or agent, for the sale OF horses or
mules, shall make quarterly returns OH oath
of sales made by him, on consigned stock. ae
well as OF tho sales made by the owners of
stock themselves at his stables
SEC. g. Each and every exprcss company
transac'lnS business within the limits of said
city, shall make quarterly returns of their
II oss rcct .,ts, ami pay one per cent. ON ti,,.
amount OF such returns ut the en,aof each
quarter Each and every telegraph company
enaii, IN llke manner, make quarterly returns
OF then gross receipts, on winch returns shall
bo paid II tax Of one per cont.
SEC. Z. For IL license to carry on any trade
business or profession, hereinafter nj ent,oned
to the CRY Clerk: fN'N
AstroloIers and clairvoy ants, 300; apothe-
carries, retail. 25; architects or surveyors. 25:
auctioneers, 70, agents real estate and collrc-
cais or advertising, 10; agents, selling by SAM
pie at retail per year, 1O0 agents, selling by
sample at retail, per day. 5.
Banks and bankers. $50; billiard. bag agatel,e
or other gaming tables, for the first table
oo; Tor every additional table in tho Same
esta bllshmeht, %; bowling alleys or pi, TOT
galleries, for each alley or gallery, so; bui.d-
.n,, rs anu master mechanics, rs; butchers, f"r
each stall hired, 10; biacksmIths' shops. 10:
brokers, commercial, cottun or produce, 25:
brokers, money and dealers in exchange. ITO:
brokers; pawn looi brokers, cattle, and deu'-
sta blcs, tprovided this shall not refer to ira
ders bringing neat cattle direct FIR IN the
country,) 80; ban bers, for each chair, S: Louk-
binders 10; boot aud shoe-makiug establish
mCnts, where hired labor is endowed 10.
bakeries. bread, pie or cake, rs; bill posters
.; boarding houses, capable of accommo-
dating eight to twenty-five p, rsons, 25
Coal yards, s2o; confectionery or fruit deal
crs, %; contractors, other than buiid.rs. 10:
COTTON Factors. %; cotton press, Is; cotton
Iln mandatory, 10; cotton gins ginning for
toll or pay, 80; chiropodiuts, 10; carriage re.
po-ltory, where carriages or bugrics not of
domestic manufacture are sold So
Dogs, upon each and every dog. TO be paid
ny tue person or persons on whose premise os
me III a1g is Kept. 50; and the police of the city
quired to seize and confine every dog found
running at large, and mt having on the city
badge or collar Tor the current wear: and f,ir
every VERY dog % 80 taken up by The police 81 addi-
same; dealers, retail. in goods, wares. mcr.
chandise, excluding distilled spirits, whose
annual sales do not exceed SC. 900, 10; dealers,
retail. IN goods, wares and merchandise, ex
exceed So .O00 but do not exceed s10 QUO 90.
dealers. retail, in goods. wares and merchap.
dlsc, excluding distilled spirits, whose nnual
saics sa exceed sloo and donot exceed $40 900,
chandise,, excluding distilled spirits, whose
animal am sales exceed f20 900, and do not exceed
s3O ooo, 3o; dealers, retail, in goods, wares
ana merchaudisc, excluding distilled spir,ts,
whose nnual sales exceed $50 OUU, al d do not
exceed s50 600, 70; and every additional II, 900.
per 81 0o0, 81; dentists, 40
Express companies, $50; exhibitions, cir
cuscs, per day, 100; exhibitions, thrntrical,
MINSTREL. or exhibitions OF any kind, for gam
from 20 to 100.
Foundries, $40.
Gas companies, 800; gas filters and plumb
ers, 25.
Hotels, capable of accommodating 100 per
SONG, sou; hotels. capable OF accommodating
icss than 100 and more than so persons, 35:
hotels, cap able Of &C, ommotlating over 25 and
less than 0O persons, 80.
Ice houses, where imported ice is sold $50:
Insurance. companies or agencies, the same
lor cach anu every agency, S25.
Joo printing Offices, where more than three
bands are employed, s5' {; job printing Offices,
where less than three hands are cnplpyed'
-; junk shops, application to be made To City
Council for license. lao.
Liquor, for license 10 retail spirtuous
liInors III quantities lcss than a quart, per
ahn'im, payable quarterly in advance, 500;
for license to cell slirituous LIQUORS in
quantities OF quart or more per annum
payable quarterly in advance, 100: for a
license to soil lager beer, ale. porter, or other
malt liquors, III quantities less than ono
quart, per annum, in advance, 5O provided
tnat liquor license shall not be construed to
include malt liquors sold in original packaees
as prepared by the manufacturer; no LICENSE
for the sale of n IL L. 4,