The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-12-28

return or returns to tho City Assessor
on oatha OF his, her or their taxuble pro
perty, on or before 3lst day of January,
a, y. iS78. except as in this ordinance
Otherwise provided, such person or per.
sons shalt be assessed by the City As.
SCISSOR for and on all his, or their taxable
property or other things taxed by this
ordinance, according to the beat informa.
ton he can obtain Of the yalue of sr,cl,
taxable property or other things; and
suon person or persons who shall fail,
neglect or refuse to make a return or re-.
turns So aforesaid, or pay the tax thereon,
on or before tho 10Th day of February
ne3t. shall be subject to and pay in ad-
dition to said tax ten per cent thereon.
ana the said Clerk and Assessor is here
by required to assess, collect ond receive
the taxes and dues levied and imposed
oy this ordinance, and all arrears Of for
mer taxes or dues, and make return
tnereof, as we'll as return of all persons
who shall fail to make return and pay
the taxes herein and hereby imposed, on
the lst day Of May next, or as soon
thereafter as may be practicable.
SEQ. 9. The said Clerk is hereby di
rected, IN assessing for taxation the
amount OF sales likely to be made by any
dealer during the year 1878, to assume,
II IN his discretion it would be just 30 to
do, as basis of his estimate, tho amount
OF such sales during the year 1872, ao-
oording to the sworn returns thereof of
the said Dealers
SEQ. 10. That all returns of property
OF every description, and of all other
things made by taxation source of reye-
nue. 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 3lst day of
January, 1873, except az in this ordi-
nance otherwise provided; but that time
may be extended by the Mayor and AL.
dermen; and the said returns shall en-
brace every subject or object of taxa
ton, whether held by or pertaining to
| the taxpayer in his own right or in a
| fiduciary capacity.
SRo. IL. That al persons who NAV
| commence permanent business in the
olty OF Columbia subsequent to the time
h1ed Tor making tax returns, paying the
city taxes and procuring annual licenses.
shnll, after the lnpse of one month from
opening business, make returns to the
| City Clerk OF the 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: Prooided, hOweper, That all tran.
sient dealers shall pay their full ANIMAL
licenses to the close thereof.
SEQ. II. That it shall be. and il ia
hereby declared to be, the duty of the
City Assessor to assess all tho property
named in this ordinance for CITY taxation
at q reasonable valuation, and the City
Clerk and Treasurer to collect the taxes
levied thereon and the per cent. imposed
upon all other things as sources from
which city revenue by this ordinance is
directed or contemplated to be raised, nj.
though not specifically mentioned, &C.
cording tostho rates herein declared: Pro
rided, howeUer, That every tax payer
shall have the right of appeal to the
Mayor and Committee on WAYS and
means from the assessment of the CITY
Assessor, Tor a revision thereof. in cAse
ne should thei eby feel himself aggrieved
SEQ l3. That in case it should become
necessary to issue an execution against
the property OF the defaultng tax. payer,
and to sell hereunder his real property.
in order to collect the taxes due by him,
it shall be the duty of the Mayor, and
he is hereby empowered so to do, in
order to put the purchaser thereof into
immediate possession, to issue his war
rant OF eJectment against the owner, or
against his lessee or lessees, or against
any other person or persons who may bs
IN possession thereof, and to place the
said warrant in the bands OF the Chief
OF Police, or any other officer whom lie
shall select, who shall proceed without
delay to execute the same at the expense
and costs of tho party or parties in de-
fault: Provided. That the owner of the
fee, his lessee or lessees, shnll not be de-
priVed OF the use and possession for O
longer period than two years from the
day of sale.
SEQ: IA. Tha. tho Mayor and Alder.
mon shall issuo thoir execution against
each and every person or corporation
who shall be reported by tho City Clerk
and Treasurer TO have failed, neglected
or refused to mako returns or pay the
taxes imposed by this ordinance within
the time herein prescribed; aud oil exc
cutlons issnod by the said Mayor and
Aldermen shall havc attached thereto
the signatures of the Mayor and City
Clerk aud Treasurer md the ssol of Tho