The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-12-29

ny pipes OF .OtnerWl6e IEO0 the CITY Yo.
servoir, shall pay to the City Treasury,
at the same time with the other taxes
imposed by this ordinance. a general tax
OF 81 for each fifty feet of frontage.
where there are. buildings, and one cent
pei foot OF frontage where there are no
buildings upon lots 30 taxed: Provided,
That every lot upon suoh streets upon
which any structure or structures exist,
shall pay water tax of not less than 81 I:
And prouided further, That no property.
holder or tenant shall be charged for
more than one frontage for property
owned or occupied by him. Any owner
or his agent or occupant Of any real
estate, upon whose premises water is
brought from the city reservoir, Shall
pay such sums for the use of water as
may be assessed by the City Council;
and any owner. OF his agent or occupant,
failing to make report of the hydraut
or hydrants used by him or her, or by
any tenant or occupant on such premises,
shall be liable to fine at the discretion
OF the Mayor.
SEQ. 2. Al! persons who shall enclose
any streets or parts of streets in the
CITY of Columbia, by and with consent
OF the Council, shall pay au annual rent
OF % on any street. or part Of any
street, 80 enclosed, or such other price
or sum as may be fixed and determined
by the Mayor; but each street. or part of
any street, 80 enclosed by the consent of
Council, may at any time be opened by
the order OF said Council, anything to
the contrary herein Notwithstanding.
SEQ. 3. Tha. if any person or persons
shall fail, neglect or refuse to make a
return or returns to the City Assessor,
on oath, OF his, her or their taxable pro.
perty. on or before 31st day of January,
A.. d. 1873, except as in this ordinance
otherwise provided, such person or per-
sons shall 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 best informa-
tion he can obtain OF the value of such
taxable property or other things; and
such person or persons who shall fail,
neglect or refuse to make return or re-
turns as aforesaid, or pay the tax thereon,
on or before the 10Th day Of February
next, shall be subject to and pay in ad-
olucn to said tax ten per cent. thereon.
And the said Clerk and Assessor is here
Dy required to assess, collect ond receive
the taxes and dues levied and imposed
py this ordinance, and all arrears Of for.
mer taxes or dnes, and make . return
thereof, as well as return Of all persons
VINO shall fail to make return and pay
the taxes herein and hereby imposed, on
the 1st day of May next. or as soon
thereafter as may be practicable.
SEo. 8. The said Gierk: is hereby d;.
reoted, in assessing for taxation the
amount OF sales likely to be made bv any
dealer during the year 1873, to assume,
if in his discretion it would be lust 40 to
90, as basis OF his estimate, the amount
OF such sales during the wear 1872. ao-
cording to the sworn returns thereof of
the said dealers.
SEQ. 10. That oil 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 31st day of
January, 1873, except as in this ordi.
nance otherwise provided; but that time
may be extended by the Mayor and AL
dermen; and the said returns shall en-
braco every, subject or object of taxa.
ton, whether held by or pertaining to
the taxpayer in his own right or in q
fiduciary capacity.
SEC. IL. That al persons who NAV
commence permanent business in the
city OF Columbia subsequent to the time
fixed for making tax returns, paying the
CITY taxes and procuring annual licenses,
shall, after the lapse 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: Irooided, howeper, That oil tran
slent dealers shall pay their full annual
licenses to the close thereof.
SEC. IL. That it shall be. and il ia
Hereby declared to be, tho duty of the
City Assessor to assess all the property
named in this ordinance for city taxation
at reasonable valuation, and the CITY
Clerk and Treasurer to collect the taxes
levied thereon and the per cent. imposed
upon oil other things as sources from
which city revenue by this ordinance is
directed or contemplated to be raised, al.
though not specifically mentioned, &C.
oordlng to.tha rates herein declared: Pro-
vi3ed, h01oeuer. That everv tox.noyor