The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-12-29
City Tax and License Ordinances.
An oRDMANoH TO RAISE SUPPLIES FOB rH,


Al ORDINANCE TO RAISE SUPPLIES FOB THE
YEAR 1878.
30 Il ordained by the Mayor and Alder
assembled, and by the authority of the
sans, That tax to cover the period
from the first day OF January, A. D.
1873. to the fret day Of January, A. D.
1874, for the sums and in the manner
hereinafter mentioned shall be levied.
collected and paid into the treasury OF
the said city for the use and service
thereof. That ia to say:
SROTI0N I. "A. tax OF 81 on every 500
OF the assessed value of real estate. living
within the limits of said city, not ex.
empt by law from taxation; and the
value OF all such real estate shall be
asoertained and assessed for the purpose
OF taxation by the City Assessor.
SEQ. z. That tax OF 81 on every 500
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
pafd into the city treasury for the use of
the said city: Provided, houeuer. That
nopersonal property not taxed, or liable
to be taxed, by the State, shall be taxed
Tor the service Of the said city.
6Eo. 3. In addition to the foregoing
taxes, q special tax of 80 cents on eyery
$!OO OF the assessed value OF all real and
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, to be used for the sole purpose
OF paying the interest upon the public
debt OF said city, as provided by Act of
General Assembly, entitled "An ACT to
authorize the Mayor and Aldermen of
the city OF Columbia to issue bonds. and
to negotiate and sell the same" approved
March IS, 1872: Prouided, ho,oeper.
That no personal property not taxed, or
liable to be taxed by the State, shall be
taxed for the use of said CITY.
SRo. 4. There shall be paid on vehicles
the following tax, viz: Upon each fonr-
wheel pleasure carriage or baronnhe.
drawn by two or moro horses, $40; upon
caksiage. buggy. barouche, gig or suiky,
not used for hire, drawn by one horse or
mule, 80: Pronided, That the value of
pleasure carriages and other pleasure
vehicles specifically taxed, be not re.
CURED to be returned for taxation as
personal property. Upon each vehicle
usea Tor the breaking or exhibiting of
"oAooo VI muAeS, PlO, upon eaCh express
wagon, drawn by one horse, 50; dawn
Dy TWO or moro horses, $18: Prorided,
That nothing herein contained shall bo
construed to extend to wagons. carts or
other vehicles going to or from market.
aud owned by non-residenta of said city.
or of wagons exclusively used for aori.
cultural purposes.
SEQ. b. That each and eyery person
between the ages of l8 and SO wears
liable to work on the streets of said city'
may and shall be excused from the ner.
formafce of such duty on the pavment
OF $3 to the City Clerk and Treasurer:
and, on failure to pay the said sum of S3
at the time of the payment of their oity
taxes, they shall, when summoned 80 to
do, be required to work personally upon
the streets of the said city for six days,
under the direction of tho Superintend-
ent Of tho Streets. or any other person
appointed by tho Mayor and Aldermen
to take charge of and direct them. Any
person refusing or neglectng 10 obey
such summons shall be fined So for each
days neglect of tho same, to be recover
ed by information before the Mayor and
Aldermen in Council assembled. And it
shall be the duty of the City Clerk md
treasurer, and of the Chief of Police.
to report to the said Mayor and Alder.
men all defaulters under this section.
SRo. 3. That each and every owner or