The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-27
City Ordinances.
AN ORDINANCE TO RAISE SUPPLIES FOR
TIE FISCAL YEAR 1875.

BE IL ordained by the Mayor and Al
de,'naen of The City of Columbia, IL, C0um-
Gil assembled, and by the authority Of The
same, That tax to cover the period
from the first day of January, A. d.
1875. to the first day of January, A.
u. 1875, for the sums and in the man
ner hereinafter mentioned, shall be
levied. collected and paid into the
Treasury of said city for the use and
service thereof; that is to say:
SECTION /. A tax Of 300 on every hun.
dred dollars in value of all real estate
and personal property of every descrip-
ton, owned and used in the city of
Columbia at any time during tho said
fiscal year, shall be levied and paid
into the City Treasury for the use of
the said city: Propided, hoDeoer, That
no personal property not taxed or
liable to be taxed by the State, shall
be taxed for the service of the said oity.
SIC. 2. In addition to the foregoing
taxes. special tax of $1.00 on every
hundred dollars of the assessed value
OF all real and personal property Of
every description, owned and used in
the city of Columbia at any time dur
ing the said fiscal year, shall be levied
and paid into the city Treasury, to be
used for the purpose of paying the in
terest upon the public debt of said
CITY, as provided by Act of the Gene
raj Assembly, entitled ''An Act to au-
thorize the Mayor and Aldermen of
the CITY of Columbia to issue bonds,
and to negotiate and sell the same"
approved hlsroh is, 1879: Provided,
ho'ceuer, That no personal property
not taxed, or liable to be taxed by the
State of South Carolina, shall be taxed
for the use of said city.
SEQ. g., There shall be paid on We.
hicles the following tax, viz: Upon
each fourwheel pleasure carriage or
barouche. drawn by two or more
horses, $40; upon carriage, buggy, ba-
rouche. gig or sulky, (not used for
hire.) drawn by one horse or mule,
$40: Provided, That the value OF
pleasure carriages and other pleasure
vehicles specifically taxed, be not re-
quired to be returned for taxation as
personal property. Upon each ve-
hicle used for the breaking or exhibit.
ing of horses or mules $25; upon each
express company's wagon. drawn by
one horse. $40; drawn by two or more
horses, $40: Prooided. That nothing
herein contained shall be construed to
extend to wagons, carts or other We.
hicles going to or from market, and
owned by non-residents of said city,
or of wagons exclusively used for agri-
cultural purposes.
SEQ. 4. That each and every person
between the ages of 81 years and As
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 50 to the City Clerk
and Treasurer; and, on failure to pay
the said sum of SIS. at the time of the
payment Of their city taxes, they shall,
when summoned 30 to do, be required
to work personally upon the streets of
the said city for six days. under the
direction of the Superintendent of the
Streets, oT any other person appointed
by the Mayor and Aldermen to take
charge OF and direct them. Any per.
son refusing or neglecting to obey such
summons shall be fined 50 for each
days neglect of the came, to be reco.
vered by information befere the Mayor
and Aldermen in Council assembled.
And it shall be the duty of the City
OiOA odo 4tCSouhCis duu VI Luo OuleI
Of Police, to report to the said Mayor
and Aldermen ull defaulters under this
section.
SEQ. 5. 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 the City
Treasury, at the same time with the
other taxes imposed by this ordinance,
q general tax of 81 for each fifty feet
OF frontage where there are buildings,
and one cent per foot of frontage
where there are 10 buildings upon
lots SO taxed: I'roridea, That every
lot upon such streets upon which any
such structure or structures exist, shall
pay water tax of not less than 81:
And prooided further. That no proper
ty holder or tenant shall be charged for
more than one frontage for property
owned or occupied by him. Auy own
or, or his agent, or occupant of any
real estate, upon whose premises water
is brought from the city reservoir,
shall pay such sums for the use Of water
as may be assessed by the City Coun-
oil: and an owner, or his agent, or oc.
oupant, failing to make report of the
hydrant or hydrants used by him or
her, or by any tennnt or occupant on
snch premises, shall be liable te fine
ut th3 diECratiOn Of sho Moyo,