The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-24
A. SElBY COLUMBIA S. c. SUNDAY MORNING. JANUARY 1876

sons shall fail, neglect or refuse to
mako return or returns to the City
Assessor, on oath, of his, her or their
taxable property, on or before the 31st
day OF January, 1875. Except as in
this ordinance otherwise provided J
snch person or persons shall be assessed
by the City Assessor for aud on all his,
her or their taxable property, or other
things taxed by this ordinance, accord
ing to the best information he can OBJ.
tam OF the value of suoh taxable pro.
perty or other things; and such person
or persons who shall fail, neglect or
refuse to nuke return or returns as
aforesaid. or pay the tax thereon on or
before the 10Th Of February next, shall
be- subject to. and pay, in addition to
said tax, 10 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 duea, and make q re-
turn thereof, as we'll as q return of all
persons who shall fail to make q re-.
turn and pay the taxes herein and
hereby imposed. on the 1st day of May
next, or as soon thereafter as may be
practicable.
SEQ 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-
rume, If, in his discretion, it would be
just 30 to do, as basis of his estimate,
the amount of such sales during the
year 1874. according to the sworn re-
turns thereof Of the said dealers.
SEQ 8. That all returns of property,
of every description. and of all other
things made by taxation a source of
revenue to the said city by this ordi.
nance, shall be made upon the oath of
the taxpayer, 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
31st day OF January, 1875. except as
In this ordinance otherwise provided;
bat that time may be extended by the
Mayor aud Aldermen; and the said re.
turns shall embrace every subject or
object Of taxation, whether held by.
or pertaining to, the taxpayer, in his
own right or in fduoiary capacity.
SEQ. 10. That all persons who may
commence permanent business in the
CITY OF Columbia. subsequent to the
time fixed for making tax returns, pay
ing the city taxes and procuring an
nual 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 taxet on the value of
the said stock and other property to
be charged for the full fiscal year, but
the licenses to be paid in proportion
TO the remainder OF the said year:
Prooidcd. ho,ceuer, That all transient
dealers shall pay their ful! annual Ii
cenees to the close thereof.
SEQ H. That it shall be, and it is
hereby declared to be, the duty of the
Qhty Assessor to nssess all fha nrnnertv
named IN this ordinance for city taxa.
ton at reasonable valuation, and tho
City Clerk and Treasurer to collect the
taxes levied thereon, and the per cent.
imposed upon all other things as
sources from which city revenue by
this ordinance is directed or contem
plated to be raised, although not spe-
officially mentioned, according to the
rates herein declared: Propided, ho,c-
eoer. That every taxpayer shall have
the righa OF appeal to the Mayor and
to the Committee of Ways and Means
from the assessment of the City Asses.
sor for revision thereof, in case he
should thereby feel himself aggrieved.
SEQ IL. That in case it should be-
come necessary to issue an execution
against the property of the deiaulting
taxpayer, and to sell hereunder bis
real property. in order to collect the
taxes due by him, it shall be tie duty
OF the Mayor. and he is hereby EN-.
powered so to do. in order to pnt the
purchaser thereof into immediate DOS
session, to issue his warrant of eject
ment against the owner. or against his
lessee or iessecs. or against any other
person or persons who may be IN DOS.
session thereof, and to place the said
warrant in the hands Of the Chief of
| Police. or any other officer whom he
shall select. who shall proceed without
delay to execute the same. at the ex.
psDse and oosts of the party or parties
in default: Provided, That the owner
OF the fee. his lessee or lessees, shsll
not be deprived of the use and posses.
sion for longer period than two years
from the day of sale.
SEQ. 13. That the Mayor and Alder.
men shall iesue eyesntiOn aoaipat aaoh