The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-04-03

sales and income. And the said Town
Council shall hare power to impose an
annual tax on all carriages and wagons,
OF whatever kind, kept for private use !;
on all gold, silver and other watches,
kept for private use, within the limits of
the said town. And the said Town
Council shall have power to impose an
annual tax. not exceeding thirty cents
on every hundred dollars OF the value
of oil real estate lying in the corporate
limits Of said town, the real estate of
churches and school assc ciations ex-
cepted; and, for that purpose, they shall
appoint three freeholders residing
therein to assess the value of said real
estate, upon oath, and return the assess
ment, within one month, 10 said Coun-
Gil for taxation; and to fill any vacancy
occasioned by the death, resignation,
refusal to servo, or removal from Office,
OF the said assessor. And the said Town
Council shall have power to regulate tho
price of licenses upon all public shows
nnd exhibitions in said town; to erect q
powder magazine, and to compel any
person holding more than twenty-five
pounds of power to store the same
therein, and to make regulations for
rates OF storage thereof. and for keep
ing and storing the same And the
said Town Council shall have power to
enforce the payment Of all taxes and
assessments, levied under the authority
of this Act, against the property and
persons of defaulters, to the same ex-
tent, and in the same manner as is pro-
vided by law for the collection of the
general State tax, except that execu-
tions to enforce the payment OF town
taxes shall be issued under the seal of
the corporation, and directed to the
Town Marshal, or other person eBpe-
cially appointed by the said Town Coun-
Gil, to collect the same; and all property
upon which tax shall be levied and
assessed, is hereby declared and made
liable for the payment thereof in pre-
ference to other debts due by the person
owning auch property ut the time of the
assessment, except debts due tho State,
which shall be first paid The said
moneys, together with all other moneys
collected by authority of the provisions
OF this Act, and tho ordinances passed
in conformity thereto, from whatever
source said moneys may arise, to be paid
into the treasury Of said town, for the
use of the corporation.
SEC. 10. That returns shall be made,
on oath, to the Clerk OF the Town Coun.
Gil, during the month of January, in
each year, of the amount of all sales Of
merchandise, professional, mechanical,
or other incomes, and of the quantity
and kind of all other property than real
estate subject to taxation, under the pro-
visions of this Act, by persons who may
be liable to pay the taxes on the same;
and the said taxes shall be paid on or
before the first day of March then next
ensuing. Upon failure thereof, any
party in default shall be subject to the
penalties now provided by law for failure
to pay the general State tax.
SEC. IL. That the said Town Council
shall have authority to require MI per-
sons owning q lot or lots in said town to
make and keep in good repair sidewalks
IN front OF said lot or lots, whenever
they shall front or adjoin any public
street Of said town, if, in the Judgment
OF the Council, such side walks shall be
necessary, the width thereof, and the
manner of their construction, to be de-
signateu and regulated by the said
Council; and for default or refusal to
make and keep in repair such side walks,
the Town Council may cause the same
to bo made and put in repair, and re-
quire the owncr to pay the price OF
making or repairing; and tho said Town
Council arc hereby empowered to sue
for and recover the same action of debt
in my court of competent jurisdiction
IN Anderson County: Proriic.i, That
such Gourmet for making or repairing bc
let to the lowest bidder.
Sec. II. That the said Town Council
shall have power, with the consent of
the adjacent landowners, to close all
such roads, streets and ways within tho
said town rs they may deem necessary,
by sale Of the freehold therein, either ut
private or public sale, as they may
adjudge best for tho intcrcs. Of snid
town; and they shall also have power to
10y out, adopt, open and keep in repair
all slch new streets, roads and ways as
they may, from timo to time, deem i'm
portant or necessary for the improve
ment and convenience Of snid town
Prorhle1, That no new street, road or
way shall be opened without first having
obtained the consent of the landowner
through whose premises any such new
street, rond or way may pass.
SEC. 13. That the said Town Council
shall have power, and are hereby au!ho-
rlzed, to elect one or more Marshals, to