The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-01-03
VOL. VINO. 245.

VOL. VINO. 245.
SEQ. 4. That each and every person
between the ages Of eighteen and ffty
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 to the 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, un.
der the direction of the Superintendent
OF the Streets, or any other person ap-
pointed by the Mayor and Aldermen to
take charge of and direct them. Any
person refusing or negeoting to obey
such summons shall be fined two dollars
for each days neglect of the same, to be
recovered by information before the
Mayor and Aldermen in Council assem-
bled. And it shall be the duty of the
City Clerk and Treasurer, and of the
Chief of Police, to report to the said
Mayor and Aldermen all defaulters under
this section.
kO1Os ~ I LOU OtlOA huu 6t6Iy L6uHut, or
occupant, of any real estate, upon whose
premises water is brought by pipes. or
otherwise, from the city reservoir, shall
pay to the City Clerk and Treasurer, at
the same time with the other taxes i'm
posed by this Ordinance, suoh sum as
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 q
report of the hydrant or hydrants used
by him or her, or by any tenant or occu-
pant on such premises, shall be liable to
fine at the discretion of the Mayor.
Sec. 6. All persons who shall enclose
any streets or parts of streets in the CITY
Of Columbia. by and with consent Of
the Council, shall pay an annual rent Of
five dollars on any street, or part of any
street. 30 enclosed, or such other price
or sum as may be fixed aud 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 the said Council, anything
to the contrary herein Notwithstanding.
SEQ. 2. That if any person or persons
shall fail, neglect or refuse to make re-
turn or returns to the City Assessor, on
oath, of his. her or their taxable proper
ty, on or before the 3lst day of January,
a. d. 1872, Except as in this Ordinance
otherwise provided such person or per-
sons shall then be assessed by the City
Assessor for and on all his, her or their
property. or other things taxed by this
Ordinance, according to the best infor-
nation he can obtain OF the valne of
such taxable property or other thing;
/ 0R ,-,1>o IL
fail, neglect or refuse to make return
or returns as aforesaid, or pay the tax
thereon, on or before the 10Th dsy of
February next, shall be subject to, and
pay, in addition to said tax, ten per
cent. thereon. And the said Clerk and
Assessor is hereby required to assess,
collect and receive the taxes and dues
levied and imposed by this Ordinance,
and all arrears OF former taxes or dues,
and make return thereof, ns we'll as q
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 NAV
be practicable.
SEQ. 8. 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 1872, to assume.
If in his discretion il would be lust 30 to
do, as basis Of his estimate, the amount
OF such sales during the year 1871, ac-
cording to the sworn return thereof Of
the said dealers.
SEQ. 8. That all returns OF property
OF every description, and of all other
things made by taxation source of re-
venue 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, 1872, 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-
bruce every subject or object of ta4a-
tion, whether held by, or pertaining to,
the taxpayer in his own right, or in n
fduciary capacity.
SRC. 10. That all persons who may
commence permanent business in tile
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 ono 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 bo paid in pro-
portion to the remainder Of said year.
SEQ. IL. That it shall be. aud it is
hereby declared to be. tho duty Of the
City Assessor to assess all the property
named in this Ordinance for city taxa
ton, at 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