The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1874-11-26

Streets, OF any other person appointed
by the Mayor and Aldermen to take
charge OF and direct them. Any per-
son refusing or negieoting to obey such
sum mons shall be fined 81 for each
days neglect OF the same, to be reoo.
sered o. information bofsre the Mayor
and Aldermen in Council assomb bied.
And it shall be the duty OF the CITY
CLERK and Treasurer, and OF the Chief
OF Police. to report to the said Mayor
aud Aldermen all defaulters under this
section.
SEC .. That each aud every owner
or tenant. or occupant Of any real es.
tate. upon any street where water is
brought by pipes or otherwise from
the city reservoir, shall pay to tho 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 per foot of frontage
where there are no buildings upon
lots 80 taxed: Propided, That every
lot upon such streets upon which any
such struoture or structures exist, shall
pay water tax of not less than 81:
And p'onided further, That no proper
~ holder or tenant shall be charged for
more than one frontage for property
owned or occupied by him. Auyown.
er, or his agent, or occupant Of any
real estate, upon whose premises water
Ii brought from the city reservoir.
shall pay such su ms for the 30 Of water
as may be assessed by the City Coun-
n ~ SuuP
cupant. failing to make report of the
hydrant or hydrants used by him or
her, or by any tenant or occupant on
such premises. shall be liable te u fine
ut the discretion Of the Mayor.
Sic. 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 90 uu any street, or part Of
any street, 30 enclosed. or such other
price or sum as may be fixed aud de.
termined by the Council; bat each
street, or part of street, 90 enclosed by
the oousent OF Council, may at any
time be opened by the order of said
Council. anything to the contrary
herein notwlthsta ndiug.
SEC. I. That if any person or per-
sons shall fail, neglect or refuse to
make return or returns to the CITY
Assessor, on oath. Of his, her or their
taxable property, on Or before the 3lst
day of January. 1879. Except as in
this ordIuanoo otherwise provided,
such person or persons shall be assessed
Oy tho City Assessor for aud on all his,
her or their taxable property, or other
things tax-d by this ordinance. accord.
ing to the BEST information he eau OBJ
TAIN ot the value OF such taxable pro-
perty or other things; and such person
or persous who shall fail. neglect or
refuse to make return or returns ms
aforesaid. Or pay the tax thereon ON or
before the 10Th Of February next. shall
be subjsc. to- and pay. ia addition 10
dalu tax, 10 per cent. thereon. And
the said Clerk and Assessor il hereby
required to assess, collect aud receive
the taxcs aud dues levied and imp osed
by this ordinance. and all arrears of
former taxes or duea, and make re-.
turu thereof, as we'll as return OF all
persons who shall fail to mako re.
turn and pay the taxes herein and
hereby imposed. on the lst day of May
next. or az soon thereafter as NAV be
practicable.
SEC. 8. The said Assessor is hereby
directed, In assessing for taxation the
amount of sales likely to be made by
any dealer during the year 1875, to as-
sumo, If. IN his dlscretlon: il you'd he
just SO to do, as basis of his estimate,
the amount of such sales dorinR the
year 1874. according to the sworn re-
turns thereof Of the said dealers.
SEC. .. That all returns of property,
of every description. aud Of all other
things made by taxation q source OF
revenue to the said city by this ordi-
nance, shuil u. made upon the oath Of
the taxpayer, which returns shall bs
made by hliing out blank forms, to be
furnished on application by the SAID
Clerk aud Treasurer. on or before the
3lst day ot January, 1875, except as
III this ordinance otherwise provided;
but that time may be extended by the
Mayor aud Aldermen; and the said re-.
turns shall embrace every subject ur
object ct taxation, whether held by,
or pertaining TO-, the taxpayer, in his
own right or III II tiduoiary capacity.
SEC 10. That all persons who NAV
ommeucn permanent business in the
olty OF Columbia subsequent to the
time fixed for making tax returns, pay
Ing the city taxes and procuring an-
nnal Licenses. shall. after tho lapse of
one month from opening business,
make returns to the City Clerk of the