The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-28

TO RAIsE syPREFse HpR T1psyRARs4S71.
n.D Be ii i nsS f. May &a'es. ,I@sh ss.

| hrst day of January, A. D. 1871. to the
| Arst duy of January, A. D. 1872, for the
Esums and in tho manner hereinafter men
toned shall be levied, collected and paid
into tho Treasury of the snid city for the
use and service thereof. That is to say,
| SECTION 1. A tax Of ono dollar on
every ono hundred dollars of the assessed
value Of real estate, lying within the
limits of said city, not exempt by law
real estate shall be asccrtaincd and
assessed for tho purpose of taxation by
Tho City Assessor.
Sec. 2. That tax of one dollar OH
every hundred dollars in value Of all
personal property of every description
owned and used in the city Of Columbia,
at any time during the said fiscal year
| shall be levied and paid into the CITY
Treasury for the uso of the said city:
| Prorided, ko,ccrcr, That no personal
property not taxed, or liable to bc taxed
| by the State, shall be taxed for tho ser
vice of the said city
SEC. 3. There shall be paid quarterly
tax Of one per cent. upon all sales ut
one-half per cent. Oh NIL sales ut auction
Of oil real estate and stocks of every de-
scription: Prorided, That no tax shall be
levied Oh any sales at auction mado by
order of court, or under process of law.
Sec. 4. There shall be paid quarterly
by all merchants and other persons, n
tax Of one per cent. on oil goods, wares
and merchandise sold by them on con-
Segment; two per cent. on the premiums
of every and each insurance company
located in the city Of Columbia, or which
have agencies thereiu; and the refusal or
neglect to make regular quarterly re-
turns and pay tho tax thereon to the
City Clerk and Treasurer, shall subject
the defaulting parties to fine Of two
dollars for each and every days default.
SEC. 5. There shall be paid on vehi-
clcs the following tax, viz: upon each
four wheel. pleasure scarringe or barouche
drawn by two gor more horses, twenty
dollars; upon carriage, buggy, bnrouche,
gig or sulky, (not used for hirc,) drawn
by one horse or mule, ten dollars: Pro-
| viieR, That the value of pleasure car
| rjages and other pleasure vehicles spe
officially taxed, be not required to be
perty; upon each vehicle used for
tho breaking or exhibiting of horses
or mules, twenty-five dollars; upon
each express wagon, drawn by one
horse, nine dollars; upon each cX-
press wagon, drawn by two or more
horses, eighteen dollars: ProoiIotl, That
nothing herein contained shall be con-
strucd 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 agri-
| 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. Oh consigned
stock, US well as OF the sales made by the
owners of stock themselves ut his stables.
SEC. q. That each and every person
between the ngcs Of eighteen and fifty
years, liable to work on the streets of
SAID city, may and shall be excused from
the performance OF such duty on the
payment of three dollars 10 tho City
Clerk and Treasurer; and, on failure to
pay the said sum Of three dollars, at 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
tho direction of the Superintendent OF
the Streets, or any other person appoint
ed by tho Mayor and Aldermen to take
charge Of and direct them. Any person
refusing or neglecting to obey such sum-
mons shall be fined 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 tho Chief of Police,
to report to the said Mayor aud Alder
men all dcfaulters under this section.
SEC. Z. That each AID every tenant,
or occupant, Of any real cstnte, upon
whose premises water is brought by
pipes, or otherwise, from the city reser
voir, shall pay to the City Clerk and
Treasurer. at the samo timo with the
other taxes imposed by this Ordinance,
such sum rs 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 by
any tenant or occupant on such prcmis-
es, sha'! be liable to. fine, at the. 9iscrc
tion Of the Mayor.
SEC. 8. Each and every express COM
pany transncting business within the
limits Of said city, shall make quarterly
returns of their gross receipts, and pay
one per cent. on tho amount of such re-
turns at the end ioft each Sduarfer. Each