The Camden journal. [volume] (Camden, S.C.) 1866-1891, 1873-01-30
AN ORDINANCE.

AN ORDINANCE of the topn Of Camden
South Carolina, to raise Supplies for the
Year of our Lord One thousand Eight
Hundred and Seventy 7tco.
BE 1T ORDAINED, By the Intendant
and Wardens of the town Of Camden, South
Carolina, in Council Assembled, and by Au-
thority of the same, that the following Taxes
be, and are hereby, Levied for the Current
Year, that is to say:
SEC. l. Eight Mills on each and every dollar
of the value of all Real Estate and Personal Pro-
perty within the Corporate Limits of the Town
Of Camden, due on January 1st, 1872.
SEC. g The phrase "Real Estate" as used in
this Ordinance, shall he held to mean and in
clude not only Town Lots, but all things therein
contained, and all structures and other things
80 annexed or attached thereto as to pass to the
yendee by the conveyance Of the land or lot
The phrase personal Property" as herein used
shall be held to mean and include all things 9TH
or than Real Estate, which have any pecuniary
value, and moneys, credits, investments in Stocks
and Bonds, Joint Stock Companies or otherwise.
The term omoney," or "moncys," as nsed in this
Ordinance, shall be held to mean gold, silver,
and other coin bank bills and all other bills or
notes authorized to be circulated as money,
whether in possession or on deposit subject to
the draft of the depositor or person having the
beneficial interest therein, on demand. The
term "Credits" as used in this Ordinance shall
be held to mean the remainder due, or to become
due to party after deducting from the amount
Of all legal debts, claims, and demands in his fa
vor, the amount of all legal debts claims, and
demands against him, whether such debts or de-
mands be payable in money labor or other val
liable thing. But in ascertalning such remain
der no deduction shall be made for any obligation
due to any Mutual Insurance Company, given
for insurance, nor for any subscription to the
capital stock of any Joint-Stock Company. nor
for any taxes against the party, nor of any sub
scrption to any religious, scientific, literary o,
charitable purpose, ner Of any acknowledgment
of liability not founded on legal and valua-
BILE consideration, nor any more of joint liability
with others, than the party honestly believes lie
will be compelled to pay, nor any contingent
liability made f the purpose Of diminishing the
amount of credits to he returned for taxation.
The phrase ''investment in bonds" as herein
used. shall be held to mean and include all in
yestments of money means in bonds Of whatso-
ever kind, by whomsoever made or by whatever
corporation, Government or municipality issued,
whether domestic or foreign. The phrase sin
ypStment
To mean and include all investments of moneys
or means in any evidence CT Indebtedness other
than bonds or bills designed to circulate as mo-
ney issused by any government corporation or
municipality, shares of the capital OF any COM
pany. corporation or association, and shares or
interests in ships, boats or other ravigable YES
sels used partly or exclusively in navigating
the waters within or bordering on the town Of
Camden. The word "oath, herein used shall
be held to mean and include an affirmation duly
made. The words "person" and party" and
other word or words importing the singular
number used in this Ordinance, shall be held to
include companies, associations and corporations
and NIL words in the plural number shall apply
TO single individuals, in all cases in which the
spirit or intent of this Ordinance shall require
IL All words in this Ordinance importing the
masculine gender shall apply to females also;
future tense, shall apply to the present also.
SEC. 3. The following property shall be ex-
empt from taxation, to-wit: All public schools
and the grounds, not exceeding three acres, upon
which such buildings are, or may be erected
End All church property, real and personal.
Sd. All institutions of learning, with the funds
provided for their support, and the grounds and
buildings owned by them, and not used with
view to aecuniary profit, and all endowments for
the benefit of the same.
4th. All graveyards or cemetaries, except such
m are held with view to profit or speculation
from the sale thereof.
9th. All property, real or personal, owned by
the United States, the State of South Carolina,
the County of Kershaw or the Town of Camden,
or used exclusively for the benefit thereof.
9th. All bonds of this town, or Of this State,
or of the United States, which are by law ex
empt from taxation.
SEC. 4. Every person Of full age and Of sound
mind. residing within the limits Of the said town
of Camden, shall under oath, return for taxation
| TO the Town Marshal, on or before the 10th day
of March next, the real and personal property
hereinbefore declared liable to taxation, accord
ing to the provisions Of this ordinance
SEC. The Town Treasurer shall open his
hooks for the reception Of taxes as hereinbefore
| proyded for, on and after this day, and shall
keep them open until the the Goth day OF March
next.
SEC. 6. And if any person shall refuse or be
delinquent in returning his property for taxa
| ton on or before the said 10th day OF March
next. the Town Marshal is hereby authorized
and empowered to value the same according to
| the best information which he can procure and
assess the same as hereinbcfore provided.
SEC. !. After the Goth day of March next, the
books Of the Treasurer shall be closed for the re-
ception of taxes as herenbefore provided for
and as soon thereafter as practicable, the Mar
shall shall issue the usual writ of execution as
now provided by law and shall proceed to col
lect the taxes due by levy and sale.
Ratified in open council this 10Th day of Feb
ruary, A. D. 1872.
J. VI. DAVIS, Intendant.
attos,. J. X. WIrHERspooN, Town Marshal.
a6s- The taxes of 1873 will be collected under
j .he provisions of the above Ordinance.
jsnSO-St.
DI~ III NS