The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1873-11-16

Section 2. That tax Of seventy conts on
every hundred dollars in value OF all personal
property OF every description, owned and
used in tho city Of Columbia at any tin dur.
ing tho said fiscal ycar, shall be levied and
paid into the city treasury for tho use of the
said city; Provided, however, That no pcr.
sonnl property not taxed, or liable to bc taxed
ny the State, shall he taxed for the service Of
tho said city.
Section 8. In addition to the foregoing
taxes, special lax of eighty cents on every
hundred dollars of the assessed value of nil
real and personal property Of every descrp-
ton, owned aud used i'll the city Of Columbia
Mt any time during the said iscal year shall
bo levied aud paid into tho city treasury, to
be used lor the sole purpose Of paying the
interest upon tho pablic debt OF said city, us
provided by act Of General Assembly, cnti-
tied Gan act to authorize the mayor and
aldermen OF the city OF Columbia to iss,lo
bonds. and to negotiate and sell the same"
approved March l3, 1872; Provided however,
Ihat no personal property not taxed or liable
to be taxed by tho State OF South Carolina.
shall be taxed for the usc Of the said city.
Section 4. There :shall DC paid on vehicles
the following tax viz: Upon each four-whccl
pleasure carriage or barouchc, drawn by two
or more horses, twenty dollars; upon carriage,
buggy, barouchc, gig or suky inot used lor
J
PROVIDED, Thnt tho value Of pleasure carriages
and other pleasure vehicles specifically taxed.
be not required to bc returned for taxation as
personal property. Upon Gael, vclclo used
for the breaking or exhibiting Of horses or
mules, twenty-five dollars; upon each c3-
press wagon, drawn by one horse. nine dol.
lars; drawn by two or more horses, eighteen
dollars: Provided, That nothing herein con.
tanned sliall be construed to extend to wagons,
carts or other vehicles going to or from mar.
kct, and owned By non-resilcnts OF said CITY.
or OF wagons excluSivcl: used for agricultn-
raj purposes.
Section s. That eac!, and every person bo.
tween tho ages Of eighteen and fifty years.
liable to work on tho streets Of said CITY, NAV
ard shall be excused from tho performance of
such duty on the payment Of three dollars to
tho city clerk and treasurer; and, on failuro
10 pay tho said sum of three dollars, at the
time OF the payment of their city taxes, they
shali when summoned so to do, be required
to work personally upon the streets of the
said city for six days. nader tho direction of
tho superintendent Of the streets, or any
other person appointed by the mayor and
aldermen to take charge Of and direct them.
Any person refusing or ncglccting to obey
such summons shall be fined two dollars for
each days neglect OF tho same, to be re-
covered by information before the mayor and
aldermen in council assembled. And it shall
be tho duty OF tho city clerk and treasurer,
and OF the chief Of police, to report to the
said mayor and aldermen all dcfaultcrs under
this section
Section 6. That each and every owner or
tenant, or occupant, OF any real estate, upon
any street where water is brought by pipes
or otherwise from the city reservoir, shall pay
to the city treasury, al tho same time with
tho other taxes imposed by this ordinance, n
general tax Of ono dollar for each fifty feet of
frontage where there are buildings, and one
cent per foot Of frontage where thoro are no
buildings upon lots so taxed: Provided, That
every lot upon such streets upon which any
structure or structures exist, shall pay water
tax Of not less than one dollar And. Dro.
Nidcd further That no property holder or
lc:ant shall bo charged for more than ono
frontage for property owned or occupied by
him. Any owner, or his agent, or occupant OF
amy real estate, upon whose premises water
IS brought from the city reservoir, shall pnv
s'ich sums for tho use Of water as NAV be as.
sesscd by the City Council and any owner
or his agent or occupant, failing to make re.
por, Of the hydrant or hydrants used bv him
Or her, O: by any tenant or occupant on .ucl,
premises shall be liable to fine II Tic dis
crcton Of the Mayor.
Section I. All persons Who shall enclose
any streets or p - Of streets in the city of
Columbia by an. 18th consent Of the council,
s.iall pay IN annual rent OF five dollars on any
street or part OF any street, SO enclosed, or
suc!. other price or sum rs may be fixed and
determined by the mayor; but each street or
part OF any street so enclosed By the con:cm,
OF Council, may at any time he opened by the
order OF said council, anything u the contrary
herein Notwithstanding.
Section 8. That ii any person or persons
shall FAIL neglect or refuse to make II return
or returns 10 the city assessor on oath. of
his, her or their taxable property, on or be-
fore the 3lst day OF January, A. D. 1874, (cx.
cept rs IN this ordinance otherwise pro.
vilcd.) such person or PERSONS shall ic us.
scsscd by the city assessor for and on al his.
her or their taxable property or other things
taxed by this ordinance, according to the best
information ho can obtain ci tho value of such
taxable property or other things; and such
person or persons WHO shall fail neglect or
refuse 10 make a return or returns as niorc-
said, or pay tho tnx thereon on or before the
18th day Of February next, shall be subject 10.
and pny In addition 10 said t.,A, ten poT cent.
thereon. And the sail clerk and assessor is
hereby required to assess, collect and receive
tho taxes and dues levied and imposed by this
ordinance, and all arrears of former taxes or
dues, and mako return thorcoG as well as n
return Of all persons who shall fail to mako q
return and pay the taxes herein and hereby
imposed, on tho lst day Of Nav ccyt or no